Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Culver Lateral Ditch Co
EIN 84-6034667 • 501(c)12 • Longmont, CO
Profile
IRRIGATION
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.62x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% 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
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$105,164
Up $4,714 (+4.7%) from 2022
Liabilities
Down$65,626
Down $2,429 (-3.6%) from 2022
Net Assets
Up$39,538
Up $7,143 (+22%) from 2022
Revenue
Up$24,771
Up $2,626 (+12%) from 2022
Expenses
Down$17,628
Down $15,658 (-47%) from 2022
Net Income
Up$7,143
Up $18,284 (+164%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $105,164
- Liabilities
- $65,626
- Net assets
- $39,538
- Revenue
- $24,771
- Expenses
- $17,628
- Net income
- $7,143
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Oct 31, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $24,771
Mission and Program Overview
Mission
IRRIGATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| MUTUAL DITCH & IRRIGATION COMPANY | - | - |
| MUTUAL DITCH & IRRIGATION COMPANY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| LANDON KEE | Vice Preside | - | $0 | - | - |
| ANGIE SWANSON | Sec/Treasure | - | $0 | - | - |
| JIM NANKERVIS | Director | - | $0 | - | - |
| RANDY HAMANN | President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Culver Lateral Ditch Company
- EIN
- 84-6034667
- Phone
- 3037767207
- Address
- PO BOX 119, LONGMONT, CO 80502
Signing Officer
- Name
- Angie Swanson
- Title
- Sec/treasurer
- Phone
- 3037767207
- Signed
- 2025-10-31
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Rlr Llp
- Address
- 1235 RIVERSIDE AVE, FORT COLLINS, CO 80524-3218
- Preparer
- A Scott Rulon
- Phone
- 9706925300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses interest 1,545 insurance 2,886 bank charge 56 payroll fee 4 licenses & permits 52 office rent & phone 928 office supplies 254 repairs 2,511 supplies 207 income tax 840 non-investment depreciation 2,797 total 12,080”
Form 990-ez, Part II, Line 24
“Accounts receivable 0 922 due from fema / state flood reimb 55,195 55,195 equipment 69,192 69,192 less accumulated depreciation 52,136 53,806 capitalized cwcr loan fee 1,500 1,500 less accumulated amortization 883 983 total 72,868 72,020”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 868 820 unsecured notes and loans payable 67,187 64,806”
Form 990-ez, Part III, Line 31
“Mutual ditch & irrigation company”
Raw XML Appendix110 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 | DAN GRANT BOOKKEEPING |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3037767207 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 401 MAIN ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LONGMONT |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80501 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 27582 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 33144 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 7143 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 987 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 100450 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 105164 |
| IRS990EZ/GrossReceiptsAmt | 0 | 24771 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 38 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 15773 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 32395 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 39538 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 32395 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 39538 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 100 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | LANDON KEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANGIE SWANSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JIM NANKERVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RANDY HAMANN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SEC/TREASURE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 72868 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 72020 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12080 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 177 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 8960 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | MUTUAL DITCH & IRRIGATION COMPANY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | MUTUAL DITCH & IRRIGATION COMPANY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 4284 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 68055 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 65626 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 17628 |
| IRS990EZ/TotalRevenueAmt | 0 | 24771 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES INTEREST 1,545 INSURANCE 2,886 BANK CHARGE 56 PAYROLL FEE 4 LICENSES & PERMITS 52 OFFICE RENT & PHONE 928 OFFICE SUPPLIES 254 REPAIRS 2,511 SUPPLIES 207 INCOME TAX 840 NON-INVESTMENT DEPRECIATION 2,797 TOTAL 12,080 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ACCOUNTS RECEIVABLE 0 922 DUE FROM FEMA / STATE FLOOD REIMB 55,195 55,195 EQUIPMENT 69,192 69,192 LESS ACCUMULATED DEPRECIATION 52,136 53,806 CAPITALIZED CWCR LOAN FEE 1,500 1,500 LESS ACCUMULATED AMORTIZATION 883 983 TOTAL 72,868 72,020 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 868 820 UNSECURED NOTES AND LOANS PAYABLE 67,187 64,806 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MUTUAL DITCH & IRRIGATION COMPANY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANGIE SWANSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SEC/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3037767207 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CULVER LATERAL DITCH COMPANY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CULV |
| ReturnHeader/Filer/EIN | 0 | 846034667 |
| ReturnHeader/Filer/PhoneNum | 0 | 3037767207 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 119 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LONGMONT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80502 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841483675 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RLR LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1235 RIVERSIDE AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT COLLINS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 805243218 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9706925300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | A SCOTT RULON |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T09:56:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
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