Civic Intelligence

New Consolidated Lower Boulder Reservoir & Ditch Co

990 • Fiscal year 2022 • EIN 84-1337329

Dec 01, 2021 to Nov 30, 2022 • Filed on May 26, 2023

Organization ProfileN/A
PO Box 119Longmont, CO 80502-0119

(303) 494-7433

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

6th percentile

0.00x

Higher debt load relative to assets than 6% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

6th percentile

0.00x

Higher debt load relative to revenue than 6% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

5th percentile

-37%

Higher net margin than 5% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

83rd percentile

$14,400

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

14th percentile

-4.2%

Faster asset growth than 14% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-41%

Faster revenue growth than 2% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets6th percentile

Assets

Down

$2,329,024

Down $103,186 (-4.2%) from 2021

Net Assets

Down

$2,328,212

Down $99,774 (-4.1%) from 2021

Liabilities

Down

$812

Down $3,412 (-81%) from 2021

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin5th percentile

Revenue

Down

$266,864

Down $188,286 (-41%) from 2021

Expenses

Up

$366,638

Up $1,958 (+0.5%) from 2021

Net Income

Down

-$99,774

Down $190,244 (-210%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $503,962Liabilities 2011: $0Net Assets 2011: $503,9622011Assets 2012: $620,237Liabilities 2012: $541Net Assets 2012: $619,6962012Assets 2013: $571,632Liabilities 2013: $0Net Assets 2013: $571,6322013Assets 2014: $612,548Liabilities 2014: $952Net Assets 2014: $611,5962014Assets 2015: $960,717Liabilities 2015: $268Net Assets 2015: $960,4492015Assets 2016: $951,906Liabilities 2016: $334Net Assets 2016: $951,5722016Assets 2017: $939,570Liabilities 2017: $368Net Assets 2017: $939,2022017Assets 2018: $966,311Liabilities 2018: $368Net Assets 2018: $965,9432018Assets 2019: $2,202,945Liabilities 2019: $428Net Assets 2019: $2,202,5172019Assets 2020: $2,363,879Liabilities 2020: $2,918Net Assets 2020: $2,360,9612020Assets 2021: $2,432,210Liabilities 2021: $4,224Net Assets 2021: $2,427,9862021Assets 2022: $2,329,024Liabilities 2022: $812Net Assets 2022: $2,328,2122022Assets 2023: $2,169,655Liabilities 2023: $903Net Assets 2023: $2,168,7522023Assets 2024: $2,334,888Liabilities 2024: $792Net Assets 2024: $2,334,0962024Assets 2025: $2,147,982Liabilities 2025: $782Net Assets 2025: $2,147,2002025

Highlighted filing

2022

Assets$2,329,024
Liabilities$812
Net Assets$2,328,212
Open 2022 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $266,158Expenses 2011: $298,588Net Income 2011: -$32,4302011Revenue 2012: $300,774Expenses 2012: $245,301Net Income 2012: $55,4732012Expenses 2013: $286,7892013Revenue 2014: $261,770Expenses 2014: $221,806Net Income 2014: $39,9642014Revenue 2015: $478,192Expenses 2015: $254,879Net Income 2015: $223,3132015Revenue 2016: $220,821Expenses 2016: $229,698Net Income 2016: -$8,8772016Revenue 2017: $233,370Expenses 2017: $245,740Net Income 2017: -$12,3702017Revenue 2018: $297,926Expenses 2018: $271,185Net Income 2018: $26,7412018Revenue 2019: $1,653,365Expenses 2019: $429,904Net Income 2019: $1,223,4612019Revenue 2020: $547,396Expenses 2020: $399,284Net Income 2020: $148,1122020Revenue 2021: $455,150Expenses 2021: $364,680Net Income 2021: $90,4702021Revenue 2022: $266,864Expenses 2022: $366,638Net Income 2022: -$99,7742022Revenue 2023: $318,078Expenses 2023: $476,618Net Income 2023: -$158,5402023Revenue 2024: $643,325Expenses 2024: $477,750Net Income 2024: $165,5752024Revenue 2025: $383,484Expenses 2025: $570,380Net Income 2025: -$186,8962025

Highlighted filing

2022

Revenue$266,864
Expenses$366,638
Net Income-$99,774
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2021 to Nov 30, 2022
Signed
May 26, 2023
Return Version
2021v4.2
Gross Receipts
$272,909
Mission and Program Overview

Mission

The exempt purpose activity of this organization is to provide irrigation water to member farmers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,343,877$2,267,317▼ $76,560
Cash and Non-Interest-Bearing Accounts$1,626,638$1,538,813▼ $87,825
Savings and Temporary Cash Investments$631,630$639,058▲ $7,428
Land, Buildings, and Equipment, Net$160,586$144,241▼ $16,345
Pd in Cap Srpls Land Bldg Eqp Fund$60,895$60,895→ $0
Cap Stk Tr Prin Current Funds$23,214$0▼ $23,214
Pledges and Grants Receivable$13,356$6,912▼ $6,444
Total Assets$2,432,210$2,329,024▼ $103,186
Liabilities
Accounts Payable and Accrued Expenses$4,224$812▼ $3,412
Total Liabilities$4,224$812▼ $3,412
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,427,986$2,328,212▼ $99,774
Total Liabilities and Net Assets / Fund Balance$2,432,210$2,329,024▼ $103,186

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$102,157$469,055$571,212
Buildings$41,449$12,735$54,184
Land$635-$635
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleBaseTotal
Famuer Rasmussen JrVice President$14,400$14,400
Erik NelsonPresident$5,000$5,000
Kevin AshDirector$3,000$3,000
THOMAS O'MALLEYDirector$3,000$3,000

Board Members and Trustees

NameTitle
Eric DoeringDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$241,610
Investment Income
$23,500
Other Revenue
$1,754
Change in Net Assets
$-99,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,594
Salaries, Compensation, and Employee Benefits$114,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,823--$105,823
Fees for Services Legal-$42,867-$42,867
All Other Expenses$22,510--$22,510
Insurance$17,404$3,262-$20,666
Fees for Services Accounting-$16,550-$16,550
Depreciation Depletion---$16,345
Fees for Services Management-$16,000-$16,000
Other Expenses$13,713--$13,713
Payroll Taxes$8,221--$8,221
Information Technology-$3,710-$3,710
Fees for Services Other$3,458--$3,458
Office Expenses-$720-$720
Total Functional Expenses$267,184$83,109$0$366,638
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed by the board prior to filing.”

Form 990, Part VI, Section B, Line 15B

“Board of directors sets the salary amount for the ditch superintendent.”

Form 990, Part VI, Section C, Line 18

“Governing documents are made available upon request.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
New Consolidated Lower
EIN
84-1337329
Phone
3034947433
Address
PO BOX 119, LONGMONT, CO 80502-0119

Signing Officer

Name
Erik Nelson
Title
President
Phone
3034947433
Signed
2023-05-26

Organization Details

Principal Officer
Erik Nelson
Formed
1996
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
3
Employees
2
Volunteers
0

Preparer

Firm
Atlas Cpas & Advisors Pllc
Address
916 S MAIN ST STE 202, LONGMONT, CO 80501
Preparer
Nicole Mandile CPA
Phone
3036785392
Raw XML Appendix345 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF DIRECTORS SETS THE SALARY AMOUNT FOR THE DITCH SUPERINTENDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt083109
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267184
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366638
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04224
IRS990/TotalLiabilitiesEOYAmt0812
IRS990/TotalLiabilitiesGrp/BOYAmt04224
IRS990/TotalLiabilitiesGrp/EOYAmt0812
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02427986
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02328212
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0267184
IRS990/TotalProgramServiceRevenueAmt0241610
IRS990/TotalReportableCompFromOrgAmt025400
IRS990/TotalRevenueGrp/ExclusionAmt023500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0243364
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0266864
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02432210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02329024
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 119
IRS990/USAddress/CityNm0LONGMONT
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd0805020119
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIK NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03034947433
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEW CONSOLIDATED LOWER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0BOULDER RESERVOIR
ReturnHeader/Filer/BusinessNameControlTxt0NEWC
ReturnHeader/Filer/EIN0841337329
ReturnHeader/Filer/PhoneNum03034947433
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 119
ReturnHeader/Filer/USAddress/CityNm0LONGMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0805020119
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472544071
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATLAS CPAS & ADVISORS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0916 S MAIN ST STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080501
ReturnHeader/PreparerPersonGrp/PhoneNum03036785392
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLE MANDILE CPA
ReturnHeader/ReturnTs02023-06-20T14:51:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ERIK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NELSON
ReturnHeader/TaxPeriodBeginDt02021-12-01
ReturnHeader/TaxPeriodEndDt02022-11-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,329,024
Liabilities
$812
Net assets
$2,328,212
Revenue
$266,864
Expenses
$366,638
Net income
-$99,774
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.38$0.57$0.19
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.00$2.33$0.64$0.48$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.32$0.48$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$0.27$0.37$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.46$0.36$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.36$0.00$2.36$0.55$0.40$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$1.65$0.43$1.22
2018Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.30$0.27$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.23$0.25$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.22$0.23$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.48$0.25$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.26$0.22$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.00$0.57$0.29
2012Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$0.30$0.25$0.06
2011Summary only. Only limited summary data is available for this year.$0.50$0.00$0.50$0.27$0.30$0.03