Civic Intelligence

New Consolidated Lower Boulder Reservoir & Ditch Co

990 • Fiscal year 2023 • EIN 84-1337329

Dec 01, 2022 to Nov 30, 2023 • Filed on Sep 06, 2024

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.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

6th percentile

0.00x

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

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Net Margin

3rd percentile

-50%

Higher net margin than 3% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$5,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2023

Asset Growth

7th percentile

-6.8%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

81st percentile

19%

Faster revenue growth than 81% of similar nonprofits.

2023 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets6th percentile

Assets

Down

$2,169,655

Down $159,369 (-6.8%) from 2022

Net Assets

Down

$2,168,752

Down $159,460 (-6.8%) from 2022

Liabilities

Up

$903

Up $91 (+11%) from 2022

Revenue And Expenses
Liabilities / Revenue6th percentileNet Margin3rd percentile

Revenue

Up

$318,078

Up $51,214 (+19%) from 2022

Expenses

Up

$476,618

Up $109,980 (+30%) from 2022

Net Income

Down

-$158,540

Down $58,766 (-59%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth7th 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

2023

Assets$2,169,655
Liabilities$903
Net Assets$2,168,752
Open 2023 Filing

Operations Trend

Revenue Growth81st 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

2023

Revenue$318,078
Expenses$476,618
Net Income-$158,540
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Sep 6, 2024
Return Version
2022v5.0
Gross Receipts
$337,202
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$2,267,317$2,107,857▼ $159,460
Cash and Non-Interest-Bearing Accounts$1,538,813$1,213,824▼ $324,989
Savings and Temporary Cash Investments$639,058$623,680▼ $15,378
Land, Buildings, and Equipment, Net$144,241$327,943▲ $183,702
Pd in Cap Srpls Land Bldg Eqp Fund$60,895$60,895→ $0
Pledges and Grants Receivable$6,912$4,208▼ $2,704
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,329,024$2,169,655▼ $159,369
Liabilities
Accounts Payable and Accrued Expenses$812$903▲ $91
Total Liabilities$812$903▲ $91
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,328,212$2,168,752▼ $159,460
Total Liabilities and Net Assets / Fund Balance$2,329,024$2,169,655▼ $159,369

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$287,665$512,913$800,578
Buildings$39,643$14,541$54,184
Land$635-$635
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleBaseTotal
Erik NelsonPresident/director$5,000$5,000
Famuer RasmussenVice President$5,000$5,000
Kevin AshDirector$3,000$3,000
THOMAS O'MALLEYDirector$3,000$3,000

Board Members and Trustees

NameTitle
Jeff WrightDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$260,590
Investment Income
$30,096
Other Revenue
$27,392
Change in Net Assets
$-158,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,791
Salaries, Compensation, and Employee Benefits$128,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,642--$119,642
Fees for Services Legal-$90,232-$90,232
Depreciation Depletion---$45,664
Insurance$23,877$3,993-$27,870
Fees for Services Accounting-$16,650-$16,650
Fees for Services Management-$16,000-$16,000
All Other Expenses$13,009--$13,009
Payroll Taxes$9,185--$9,185
Fees for Services Other$7,665--$7,665
Other Expenses$5,603--$5,603
Information Technology-$3,817-$3,817
Office Expenses-$819-$819
Total Functional Expenses$299,443$131,511$0$476,618
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 avaialbe upon request.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made avaialbe 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
2024-09-06
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Atlas Cpas & Advisors Pllc
Address
916 S MAIN ST SUITE 202, LONGMONT, CO 80501
Preparer
Nicole Mandile CPA
Phone
3036785392
Raw XML Appendix352 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 AVAIALBE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAIALBE 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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02329024
IRS990/TotalAssetsEOYAmt02169655
IRS990/TotalAssetsGrp/BOYAmt02329024
IRS990/TotalAssetsGrp/EOYAmt02169655
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0131511
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0299443
IRS990/TotalFunctionalExpensesGrp/TotalAmt0476618
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0812
IRS990/TotalLiabilitiesEOYAmt0903
IRS990/TotalLiabilitiesGrp/BOYAmt0812
IRS990/TotalLiabilitiesGrp/EOYAmt0903
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02328212
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02168752
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0299443
IRS990/TotalProgramServiceRevenueAmt0260590
IRS990/TotalReportableCompFromOrgAmt016000
IRS990/TotalRevenueGrp/ExclusionAmt030096
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0287982
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318078
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02329024
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02169655
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIK NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03034947433
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-06
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/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472544071
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ATLAS CPAS & ADVISORS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0916 S MAIN ST SUITE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LONGMONT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080501
ReturnHeader/PreparerPersonGrp/PhoneNum03036785392
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NICOLE MANDILE CPA
ReturnHeader/ReturnTs02024-10-15T16:31:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-12-01
ReturnHeader/TaxPeriodEndDt02023-11-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,169,655
Liabilities
$903
Net assets
$2,168,752
Revenue
$318,078
Expenses
$476,618
Net income
-$158,540
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