Civic Intelligence

Leroux Creek Water Users Association

EIN 84-6038426 • 501(c)12 • Hotchkiss, CO

Profile

To provide irrigation water to the shareholders and to maintain the water distribution system.

30095 Redlands Mesa RdHotchkiss, CO 81419
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.59x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

3.02x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

3rd percentile

-83%

Higher net margin than 3% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$7,650

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

4th percentile

-21%

Faster asset growth than 4% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-39%

Faster revenue growth than 5% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$621,756

Down $248,001 (-29%) from 2023

Liabilities

Down

$364,610

Down $128,059 (-26%) from 2023

Net Assets

Down

$257,146

Down $119,942 (-32%) from 2023

Operations
Liabilities / Revenue93rd percentileNet Margin3rd percentile

Revenue

Down

$120,549

Down $50,846 (-30%) from 2023

Expenses

Up

$220,145

Up $11,574 (+5.5%) from 2023

Net Income

Down

-$99,596

Down $62,420 (-168%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,573,241Liabilities 2011: $1,091,190Net Assets 2011: $482,0512011Assets 2012: $1,525,556Liabilities 2012: $1,050,783Net Assets 2012: $474,7732012Assets 2013: $1,501,914Liabilities 2013: $1,008,860Net Assets 2013: $493,0542013Assets 2014: $1,539,268Liabilities 2014: $965,365Net Assets 2014: $573,9032014Assets 2015: $1,434,414Liabilities 2015: $920,240Net Assets 2015: $514,1742015Assets 2016: $1,351,008Liabilities 2016: $873,422Net Assets 2016: $477,5862016Assets 2017: $1,270,417Liabilities 2017: $824,848Net Assets 2017: $445,5692017Assets 2018: $1,195,072Liabilities 2018: $774,452Net Assets 2018: $420,6202018Assets 2019: $1,089,533Liabilities 2019: $722,167Net Assets 2019: $367,3662019Assets 2020: $1,035,115Liabilities 2020: $667,922Net Assets 2020: $367,1932020Assets 2021: $937,682Liabilities 2021: $611,642Net Assets 2021: $326,0402021Assets 2022: $967,515Liabilities 2022: $553,251Net Assets 2022: $414,2642022Assets 2023: $869,757Liabilities 2023: $492,669Net Assets 2023: $377,0882023Assets 2025: $621,756Liabilities 2025: $364,610Net Assets 2025: $257,1462025

Highlighted filing

2025

Assets$621,756
Liabilities$364,610
Net Assets$257,146
Open 2025 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $156,518Expenses 2011: $56,404Net Income 2011: $100,1142011Revenue 2012: $74,997Expenses 2012: $82,275Net Income 2012: -$7,2782012Revenue 2013: $168,136Expenses 2013: $149,855Net Income 2013: $18,2812013Revenue 2014: $249,411Expenses 2014: $168,562Net Income 2014: $80,8492014Revenue 2015: $111,171Expenses 2015: $170,900Net Income 2015: -$59,7292015Revenue 2016: $132,485Expenses 2016: $169,073Net Income 2016: -$36,5882016Revenue 2017: $142,646Expenses 2017: $174,663Net Income 2017: -$32,0172017Revenue 2018: $153,809Expenses 2018: $178,758Net Income 2018: -$24,9492018Revenue 2019: $116,692Expenses 2019: $169,946Net Income 2019: -$53,2542019Revenue 2020: $204,148Expenses 2020: $204,321Net Income 2020: -$1732020Revenue 2021: $173,892Expenses 2021: $215,045Net Income 2021: -$41,1532021Revenue 2022: $317,757Expenses 2022: $229,533Net Income 2022: $88,2242022Revenue 2023: $171,395Expenses 2023: $208,571Net Income 2023: -$37,1762023Revenue 2025: $120,549Expenses 2025: $220,145Net Income 2025: -$99,5962025

Highlighted filing

2025

Revenue$120,549
Expenses$220,145
Net Income-$99,596
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$621,756
Liabilities
$364,610
Net assets
$257,146
Revenue
$120,549
Expenses
$220,145
Net income
-$99,596
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.36$0.26$0.12$0.22$0.10
2023Summary only. Only limited summary data is available for this year.$0.87$0.49$0.38$0.17$0.21$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.55$0.41$0.32$0.23$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.61$0.33$0.17$0.22$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.67$0.37$0.20$0.20$0.00
2019Summary only. Only limited summary data is available for this year.$1.09$0.72$0.37$0.12$0.17$0.05
2018Summary only. Only limited summary data is available for this year.$1.20$0.77$0.42$0.15$0.18$0.02
2017Summary only. Only limited summary data is available for this year.$1.27$0.82$0.45$0.14$0.17$0.03
2016Summary only. Only limited summary data is available for this year.$1.35$0.87$0.48$0.13$0.17$0.04
2015Summary only. Only limited summary data is available for this year.$1.43$0.92$0.51$0.11$0.17$0.06
2014Summary only. Only limited summary data is available for this year.$1.54$0.97$0.57$0.25$0.17$0.08
2013Summary only. Only limited summary data is available for this year.$1.50$1.01$0.49$0.17$0.15$0.02
2012Summary only. Only limited summary data is available for this year.$1.53$1.05$0.47$0.07$0.08$0.01
2011Summary only. Only limited summary data is available for this year.$1.57$1.09$0.48$0.16$0.06$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Nov 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.2
Gross Receipts
$120,549
Mission and Program Overview

Mission

To provide irrigation water to the shareholders and to maintain the water distribution system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$726,076$582,791▼ $143,285
Rtn Earn Endowment Incm Other Fnds$356,751$257,146▼ $99,605
Cash and Non-Interest-Bearing Accounts$51,018$29,489▼ $21,529
Savings and Temporary Cash Investments$4,476$4,476→ $0
Total Assets$786,570$621,756▼ $164,814
Other Assets Total$5,000$5,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$429,819$364,610▼ $65,209
Total Liabilities$429,819$364,610▼ $65,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$356,751$257,146▼ $99,605
Total Liabilities and Net Assets / Fund Balance$786,570$621,756▼ $164,814

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$582,791$1,583,848$2,166,639
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleBaseTotal
Shellie GiesSecretary Treasurer$7,650$7,650

Board Members and Trustees

NameTitle
Steve ElaPresident
Tom AlveyVice President
Dave SmithBoard Member
Debbie GrayBoard Member
Doug EmerickBoard Member
Greg KrushBoard Member
Wyatt WilsonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$120,546
Investment Income
$3
Other Revenue
$0
Change in Net Assets
$-99,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,495
Salaries, Compensation, and Employee Benefits$7,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$143,285--$143,285
Insurance$19,747--$19,747
Interest$16,118--$16,118
Other Expenses$12,430--$12,430
Current Officers, Directors, Trustees, and Key Employees$7,650--$7,650
Fees for Services Accounting$760--$760
Office Expenses$433--$433
Total Functional Expenses$220,145$0$0$220,145
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The organization is a mutual ditch company and has shareholders. The company operates with bylaws and the shareholders vote for a board of directors.”

Member election for additional members Part VI line 7A

“The shareholders vote for directors at the annual shareholders meeting.”

Form 990 governing body review Part VI line 11

“The 990 tax form is reviewed and approved by the board of directors.”

Governing documents etc available to public Part VI line 19

“Governing documents and financial information is available to shareholders at monthly meetings and to the public upon request and approval.”

Filing and Contact Details

Filer

Filer Name
Leroux Creek Water Users Assoc
EIN
84-6038426
In Care Of
% SHELLI GIES
Phone
9708722196
Address
30095 REDLANDS MESA RD, HOTCHKISS, CO 81419

Signing Officer

Name
Shelli Gies
Title
Secretary Treasurer
Phone
9702101247
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Formed
1948
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Randall W Fisher CPA Pc
Address
PO BOX 70, LENOIR CITY, TN 37771
Preparer
Randall W Fisher
Phone
9707788113
Raw XML Appendix327 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE IRRIGATION WATER TO THE SHAREHOLDERS AND TO MAINTAIN THE WATER DISTRIBUTION SYSTEM.
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SHELLIE GIES
IRS990/BooksInCareOfDetail/PhoneNum09708722196
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt030095 REDLANDS MESA RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOTCHKISS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd081419
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt051018
IRS990/CashNonInterestBearingGrp/EOYAmt029489
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt07650
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07650
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03
IRS990/CYOtherExpensesAmt0212495
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0120546
IRS990/CYRevenuesLessExpensesAmt0-99596
IRS990/CYSalariesCompEmpBnftPaidAmt07650
IRS990/CYTotalExpensesAmt0220145
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0120549
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0143285
IRS990/DepreciationDepletionGrp/TotalAmt0143285
IRS990/Desc0TO MAINTAIN DITCHES AND DAMS, AND PROVIDE IRRIGATION WATER TO THE SHAREHOLDERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0220145
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0760
IRS990/FeesForServicesAccountingGrp/TotalAmt0760
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0SHELLIE GIES
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVE SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm2DEBBIE GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm3WYATT WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm4GREG KRUSH
IRS990/Form990PartVIISectionAGrp/PersonNm5DOUG EMERICK
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE ELA
IRS990/Form990PartVIISectionAGrp/PersonNm7TOM ALVEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01948
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0120549
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt019747
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01583848
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0726076
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IRS990/LandBldgEquipCostOrOtherBssAmt02166639
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0119496
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE IRRIGATION WATER TO THE SHAREHOLDERS AND TO MAINTAIN THE WATER DISTRIBUTION SYSTEM.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0429819
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0364610
IRS990/NetAssetsOrFundBalancesBOYAmt0356751
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt0433
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05000
IRS990/OtherAssetsTotalGrp/EOYAmt05000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS MAINTENANCE
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2SURVEY FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt117640
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PriorPeriodAdjustmentsAmt0-9
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1WATER RENT
IRS990/ProgramServiceRevenueGrp/Desc2TRANSFER FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2550
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2550
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-99596
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0356751
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt04476
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04476
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0582791
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01583848
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02166639
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0582791
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A MUTUAL DITCH COMPANY AND HAS SHAREHOLDERS. THE COMPANY OPERATES WITH BYLAWS AND THE SHAREHOLDERS VOTE FOR A BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SHAREHOLDERS VOTE FOR DIRECTORS AT THE ANNUAL SHAREHOLDERS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 TAX FORM IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS AVAILABLE TO SHAREHOLDERS AT MONTHLY MEETINGS AND TO THE PUBLIC UPON REQUEST AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0220145
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IRS990/TotalLiabilitiesEOYAmt0364610
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IRS990/TotalLiabilitiesGrp/EOYAmt0364610
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IRS990/TotalProgramServiceRevenueAmt0120546
IRS990/TotalReportableCompFromOrgAmt07650
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120549
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0120549
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0786570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0621756
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHELLI GIES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09702101247
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEROUX CREEK WATER USERS ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0LERO
ReturnHeader/Filer/EIN0846038426
ReturnHeader/Filer/InCareOfNm0% SHELLI GIES
ReturnHeader/Filer/PhoneNum09708722196
ReturnHeader/Filer/USAddress/AddressLine1Txt030095 REDLANDS MESA RD
ReturnHeader/Filer/USAddress/CityNm0HOTCHKISS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081419
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841610948
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANDALL W FISHER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 70
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LENOIR CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037771
ReturnHeader/PreparerPersonGrp/PhoneNum09707788113
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL W FISHER
ReturnHeader/ReturnTs02026-02-03T10:14:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-12-01
ReturnHeader/TaxPeriodEndDt02025-11-30
ReturnHeader/TaxYr02024

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