Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Otero Ditch Company
EIN 84-0433772 • 501(c)12 • Rocky Ford, CO
Profile
Delivery of Irrigation Water to approximately 80 Shareholder Farmers and Maintenance of Canal & Related Structures
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.22x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
32nd percentile
Faster asset growth than 32% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$447,806
Down $34,757 (-7.2%) from 2023
Liabilities
Down$96,315
Down $15,237 (-14%) from 2023
Net Assets
Down$351,491
Down $19,520 (-5.3%) from 2023
Revenue
Down$161,536
Down $1,493 (-0.9%) from 2023
Expenses
Up$180,332
Up $5,641 (+3.2%) from 2023
Net Income
Down-$18,796
Down $7,134 (-61%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $447,806
- Liabilities
- $96,315
- Net assets
- $351,491
- Revenue
- $161,536
- Expenses
- $180,332
- Net income
- -$18,796
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $161,536
Mission and Program Overview
Mission
Delivery of Irrigation Water to approximately 80 Shareholder Farmers and Maintenance of Canal & Related Structures
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO DELIVER IRRIGATION WATER TO APPROXIMATLEY 80 SHAREHOLDER FARMERS AND TO MAINTAIN THE CANAL AND RELATED STRUCTURES. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NICHOLAS KNAPP | President | - | $0 | - | - |
| CHRISTOPHER TOMKY | Vice Preside | - | $0 | - | - |
| DALTON DAVIS | Secretary/Tr | - | $0 | - | - |
| CASEY WEAVER | Director | - | $0 | - | - |
| JACOB BAUER | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Otero Ditch Company
- EIN
- 84-0433772
- Phone
- 7194690510
- Address
- PO BOX 404, ROCKY FORD, CO 81067
Signing Officer
- Name
- Nicholas Knapp
- Title
- President
- Phone
- 7194692587
- Signed
- 2025-05-15
Preparer
- Firm
- Comiskey & Company Pc
- Address
- 143 UNION BLVD STE 250, LAKEWOOD, CO 80228-1997
- Preparer
- Jennifer Maliar CPA
- Phone
- 3038302255
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Certificate fees 1,000 other income 497 interest on delinquent acct 496 total 1,993”
Form 990-ez, Part I, Line 16
“Expenses office 175 firm meeting expense 450 interest expense 6,733 insurance 8,788 workers comp 1,553 water purchases 14,388 gas & oil 10,287 weed control 7,137 repairs 27,329 parts 1,082 supplies 2,344 unemployment expense 2,816 license & permits 225 misc 200 contracted services 645 bank charges 4 propane 120 dues & subscriptions 1,505 non-investment depreciation 31,327 total 117,108”
Form 990-ez, Part I, Line 20
“INCOME TAXES -724”
Form 990-ez, Part II, Line 24
“Accounts receivable 1,328 1,671 equipment and improvements 780,072 780,072 less accumulated depreciation 471,731 503,057 total 309,669 278,686”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,520 3,394 unsecured notes and loans payable 110,032 92,921”
Form 990-ez, Part III
“Delivery of irrigation water to approximately 80 shareholder farmers and maintenance of canal & related structures”
Raw XML Appendix116 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | OTERO DITCH COMPANY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7194698841 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 917 ELM AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKY FORD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 81067 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 172894 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 169120 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -18796 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5832 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 482563 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 447806 |
| IRS990EZ/GrossReceiptsAmt | 0 | 161536 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 146 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 159397 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 371011 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 351491 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 371011 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 351491 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | NICHOLAS KNAPP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHRISTOPHER TOMKY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DALTON DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CASEY WEAVER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JACOB BAUER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 309669 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 278686 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -724 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 117108 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 1993 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DELIVERY OF IRRIGATION WATER TO APPROXIMATELY 80 SHAREHOLDER FARMERS AND MAINTENANCE OF CANAL & RELATED STRUCTURES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 336 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO DELIVER IRRIGATION WATER TO APPROXIMATLEY 80 SHAREHOLDER FARMERS AND TO MAINTAIN THE CANAL AND RELATED STRUCTURES. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 57056 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 111552 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 96315 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 180332 |
| IRS990EZ/TotalRevenueAmt | 0 | 161536 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CERTIFICATE FEES 1,000 OTHER INCOME 497 INTEREST ON DELINQUENT ACCT 496 TOTAL 1,993 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE 175 FIRM MEETING EXPENSE 450 INTEREST EXPENSE 6,733 INSURANCE 8,788 WORKERS COMP 1,553 WATER PURCHASES 14,388 GAS & OIL 10,287 WEED CONTROL 7,137 REPAIRS 27,329 PARTS 1,082 SUPPLIES 2,344 UNEMPLOYMENT EXPENSE 2,816 LICENSE & PERMITS 225 MISC 200 CONTRACTED SERVICES 645 BANK CHARGES 4 PROPANE 120 DUES & SUBSCRIPTIONS 1,505 NON-INVESTMENT DEPRECIATION 31,327 TOTAL 117,108 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | INCOME TAXES -724 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS RECEIVABLE 1,328 1,671 EQUIPMENT AND IMPROVEMENTS 780,072 780,072 LESS ACCUMULATED DEPRECIATION 471,731 503,057 TOTAL 309,669 278,686 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,520 3,394 UNSECURED NOTES AND LOANS PAYABLE 110,032 92,921 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DELIVERY OF IRRIGATION WATER TO APPROXIMATELY 80 SHAREHOLDER FARMERS AND MAINTENANCE OF CANAL & RELATED STRUCTURES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | NICHOLAS KNAPP |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7194692587 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OTERO DITCH COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OTER |
| ReturnHeader/Filer/EIN | 0 | 840433772 |
| ReturnHeader/Filer/PhoneNum | 0 | 7194690510 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 404 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROCKY FORD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 81067 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 840936730 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | COMISKEY & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 143 UNION BLVD STE 250 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAKEWOOD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 802281997 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3038302255 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER MALIAR CPA |
| ReturnHeader/ReturnTs | 0 | 2025-09-15T20:36:47-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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