Civic Intelligence

Leroux Creek Water Users Assoc

990 • Fiscal year 2023 • EIN 84-6038426

Dec 01, 2022 to Nov 30, 2023 • Filed on Mar 20, 2024

Organization ProfileN/A
30095 Redlands Mesa RdHotchkiss, CO 81419

(970) 872-2196

Siviq Scores

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

Liabilities / Assets

87th percentile

0.57x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

2.87x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$5,500

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Asset Growth

6th percentile

-10%

Faster asset growth than 6% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-46%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets87th percentile

Assets

Flat

$869,757

Flat from 2023

Net Assets

Flat

$377,088

Flat from 2023

Liabilities

Flat

$492,669

Flat from 2023

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin12th percentile

Revenue

Flat

$171,395

Flat from 2023

Expenses

Flat

$208,571

Flat from 2023

Net Income

Flat

-$37,176

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$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 2023: $869,757Liabilities 2023: $492,669Net Assets 2023: $377,0882023Assets 2025: $621,756Liabilities 2025: $364,610Net Assets 2025: $257,1462025

Highlighted filing

2023

Assets$869,757
Liabilities$492,669
Net Assets$377,088
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income across loaded years, with this 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 2023: $171,395Expenses 2023: $208,571Net Income 2023: -$37,1762023Revenue 2025: $120,549Expenses 2025: $220,145Net Income 2025: -$99,5962025

Highlighted filing

2023

Revenue$171,395
Expenses$208,571
Net Income-$37,176
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Mar 20, 2024
Return Version
2022v5.0
Gross Receipts
$171,395
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$938,833$853,208▼ $85,625
Rtn Earn Endowment Incm Other Fnds$414,264$377,088▼ $37,176
Cash and Non-Interest-Bearing Accounts$19,213$7,077▼ $12,136
Savings and Temporary Cash Investments$4,469$4,472▲ $3
Total Assets$967,515$869,757▼ $97,758
Other Assets Total$5,000$5,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$553,251$492,669▼ $60,582
Total Liabilities$553,251$492,669▼ $60,582
Net Assets / Fund Balance
Total Net Assets Fund Balance$414,264$377,088▼ $37,176
Total Liabilities and Net Assets / Fund Balance$967,515$869,757▼ $97,758

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$853,208$1,297,278$2,150,486
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleBaseTotal
Shellie GiesSecretary/tr$5,500$5,500
Marvin CarrBoard Member$4,000$4,000

Board Members and Trustees

NameTitle
Steve ElaPresident
Debbie GrayBoard Member
Doug EmrickBoard Member
Gayle WareBoard Member
Wyatt WilsonBoard Member
Tom AlveyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$171,391
Investment Income
$4
Other Revenue
$0
Change in Net Assets
$-37,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,071
Salaries, Compensation, and Employee Benefits$5,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$139,522--$139,522
Interest$20,747--$20,747
Insurance-$19,160-$19,160
Other Salaries and Wages-$5,500-$5,500
All Other Expenses$4,631$20-$4,651
Other Expenses$1,857--$1,857
Fees for Services Accounting-$1,105-$1,105
Office Expenses$221$112-$333
Advertising$111--$111
Occupancy$25--$25
Total Functional Expenses$182,674$25,897$0$208,571
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
No
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

Form 990, Page 6, Part VI, Line 6

“STOCKHOLDERS”

Form 990, Page 6, Part VI, Line 7A

“At the annual stockholders meeting, directors are elected.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed before filing at the monthly board of directors meeting.”

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Leroux Creek Water Users
EIN
84-6038426
Phone
9708722196
Address
30095 REDLANDS MESA RD, HOTCHKISS, CO 81419

Signing Officer

Name
Shellie Gies
Title
Secretary/treasurer
Phone
9707124030
Signed
2024-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Ela
Formed
1948
Legal Domicile
Co
Voting Board Members
81
Independent Board Members
81
Employees
0

Preparer

Firm
Lane and Co LLC
Address
459 PALMER ST, DELTA, CO 81416
Preparer
Stephanie L Lane CPA
Phone
9708747501
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To maintain ditches and dams, providing irrigation water to the shareholders.”

Raw XML Appendix335 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
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IRS990/Form990PartVIISectionAGrp/PersonNm0STEVE ELA
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
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IRS990/GrantToRelatedPersonInd0false
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IRS990/IRPDocumentCnt04
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO MAINTAIN DITCHES AND DAMS, PROVIDING IRRIGATION WATER TO THE SHAREHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STOCKHOLDERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT THE ANNUAL STOCKHOLDERS MEETING, DIRECTORS ARE ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BEFORE FILING AT THE MONTHLY BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0182674
IRS990/TotalFunctionalExpensesGrp/TotalAmt0208571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0553251
IRS990/TotalLiabilitiesEOYAmt0492669
IRS990/TotalLiabilitiesGrp/BOYAmt0553251
IRS990/TotalLiabilitiesGrp/EOYAmt0492669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0414264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0377088
IRS990/TotalOtherProgSrvcExpenseAmt0139633
IRS990/TotalProgramServiceExpensesAmt0182674
IRS990/TotalProgramServiceRevenueAmt0171391
IRS990/TotalReportableCompFromOrgAmt09500
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0171391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0171395
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0967515
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0869757
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt030095 REDLANDS MESA RD
IRS990/USAddress/CityNm0HOTCHKISS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081419
IRS990/VotingMembersGoverningBodyCnt081
IRS990/VotingMembersIndependentCnt081
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHELLIE GIES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09707124030
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEROUX CREEK WATER USERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LERO
ReturnHeader/Filer/EIN0846038426
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/PreparerFirmEIN0843800478
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LANE AND CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0459 PALMER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd081416
ReturnHeader/PreparerPersonGrp/PhoneNum09708747501
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE L LANE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-03-22T15:10:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SHELLIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GIES
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
$869,757
Liabilities
$492,669
Net assets
$377,088
Revenue
$171,395
Expenses
$208,571
Net income
-$37,176
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
2023Detailed filing. Detailed filing data is available for this year.$0.87$0.49$0.38$0.17$0.21$0.04
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