Civic Intelligence

Thompson-Epperson Ditch Company

EIN 84-6039354 • 501(c)12 • Bayfield, CO

Profile

Mutual irrigation Ditch Company

PO Box 135Bayfield, CO 81122-0135
Siviq Scores

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

Liabilities / Assets

37th percentile

0.00x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-24%

Higher net margin than 19% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$5,790

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

21st percentile

-15%

Faster asset growth than 21% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-1.6%

Faster revenue growth than 35% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Down

$75,762

Down $12,901 (-15%) from 2023

Liabilities

$7

No earlier filing loaded for comparison.

Net Assets

Down

$75,755

Down $12,908 (-15%) from 2023

Operations
Liabilities / Revenue39th percentileNet Margin19th percentile

Revenue

Down

$54,189

Down $871 (-1.6%) from 2023

Expenses

Up

$67,097

Up $6,257 (+10%) from 2023

Net Income

Down

-$12,908

Down $7,128 (-123%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$100K$50K$0Assets 2017: $31,229Liabilities 2017: $02017Assets 2018: $43,063Liabilities 2018: $02018Assets 2019: $49,370Liabilities 2019: $02019Assets 2020: $58,757Liabilities 2020: $02020Assets 2021: $64,436Net Assets 2021: $64,4362021Assets 2022: $94,443Net Assets 2022: $94,4432022Assets 2023: $88,663Net Assets 2023: $88,6632023Assets 2024: $75,762Liabilities 2024: $7Net Assets 2024: $75,7552024

Highlighted filing

2024

Assets$75,762
Liabilities$7
Net Assets$75,755
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

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

$100K$50K$0-$50KRevenue 2017: $46,645Expenses 2017: $45,131Net Income 2017: $1,5142017Revenue 2018: $46,780Expenses 2018: $34,945Net Income 2018: $11,8352018Revenue 2019: $45,539Expenses 2019: $39,233Net Income 2019: $6,3062019Revenue 2020: $46,684Expenses 2020: $37,297Net Income 2020: $9,3872020Revenue 2021: $47,240Expenses 2021: $41,562Net Income 2021: $5,6782021Revenue 2022: $78,373Expenses 2022: $48,366Net Income 2022: $30,0072022Revenue 2023: $55,060Expenses 2023: $60,840Net Income 2023: -$5,7802023Revenue 2024: $54,189Expenses 2024: $67,097Net Income 2024: -$12,9082024

Highlighted filing

2024

Revenue$54,189
Expenses$67,097
Net Income-$12,908
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$75,762
Liabilities
$7
Net assets
$75,755
Revenue
$54,189
Expenses
$67,097
Net income
-$12,908
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$75.8$0.01$75.8$54.2$67.1$12.9
2023Detailed filing. Detailed filing data is available for this year.$88.7$88.7$55.1$60.8$5.78
2022Detailed filing. Detailed filing data is available for this year.$94.4$94.4$78.4$48.4$30.0
2021Detailed filing. Detailed filing data is available for this year.$64.4$64.4$47.2$41.6$5.68
2020Summary only. Only limited summary data is available for this year.$58.8$0.00$46.7$37.3$9.39
2019Summary only. Only limited summary data is available for this year.$49.4$0.00$45.5$39.2$6.31
2018Summary only. Only limited summary data is available for this year.$43.1$0.00$46.8$34.9$11.8
2017Summary only. Only limited summary data is available for this year.$31.2$0.00$46.6$45.1$1.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.1
Gross Receipts
$54,189
Mission and Program Overview

Mission

Mutual irrigation Ditch Company

Program Services

DescriptionGrantsExpenses
Regular Ditch Repairs and Maintenance to keep a good consistant flow of irrigation water to our irrigators.$0$36,115
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hal KoenigDitch RiderPT$5,790-$5,790
Kelly McCawBookkeeper-$3,500-$3,500
Paityn BoyerDitch RiderPT$2,810-$2,810
Monte MillerBoard President-$0--
Denise MartinBoard Member-$0--
Tim KarlBoard Member-$0--
Mark HuffmyerBoard Secretary Treasuer-$0--
Filing and Contact Details

Filer

Filer Name
Thompson-epperson Ditch Company
EIN
84-6039354
Address
PO BOX 135, BAYFIELD, CO 81122-0135

Signing Officer

Name
Kelly McCaw
Title
secretary bookkeeper
Phone
9708840247
Signed
2025-11-10
Supplemental Narrative

Additional Explanations

Part I, line 8

“| Other Revenues:, Amount:| Gas Royalties, $722|”

Part I, line 16

“| Other Expenses:, Amount:| Bank Fees, $60| Insurance Liability and W C, $4590| Filing Fees, $65| Office Supplies and Software, $205| Prior year adjustment, $109|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Other assets, $77, $0|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Credit amount on Accounts Receivable, $0, $7|”

Raw XML Appendix130 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kelly McCaw
IRS990EZ/BooksInCareOfDetail/PhoneNum09708840247
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07170 State Hwy 172
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Ignacio
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd081137
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt088586
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075762
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12908
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt051648
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt088663
IRS990EZ/Form990TotalAssetsGrp/EOYAmt075762
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt054189
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt073
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt053394
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt088663
IRS990EZ/NetAssetsOrFundBalancesEOYAmt075755
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt088663
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt075755
IRS990EZ/OccupancyRentUtltsAndMaintAmt0255
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.5
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt43
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt510
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt610
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt43500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt52810
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt65790
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Monte Miller
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Denise Martin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Tim Karl
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Mark Huffmyer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Kelly McCaw
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Paityn Boyer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Hal Koenig
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Board President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Secretary Treasuer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Bookkeeper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Ditch Rider
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ditch rider
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt077
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt05029
IRS990EZ/OtherRevenueTotalAmt0722
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Mutual irrigation Ditch Company
IRS990EZ/PrintingPublicationsPostageAmt0230
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Regular Ditch Repairs and Maintenance to keep a good consistant flow of irrigation water to our irrigators.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036115
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt09935
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt07
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt067097
IRS990EZ/TotalProgramServiceExpensesAmt036115
IRS990EZ/TotalRevenueAmt054189
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Revenues:, Amount:| Gas Royalties, $722|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Bank Fees, $60| Insurance Liability and W C, $4590| Filing Fees, $65| Office Supplies and Software, $205| Prior year adjustment, $109|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| Other assets, $77, $0|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| Credit amount on Accounts Receivable, $0, $7|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Kelly McCaw
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0secretary bookkeeper
ReturnHeader/BusinessOfficerGrp/PhoneNum09708840247
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THOMPSON-EPPERSON DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0THOM
ReturnHeader/Filer/EIN0846039354
ReturnHeader/Filer/ForeignPhoneNum09708840247
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 135
ReturnHeader/Filer/USAddress/CityNm0BAYFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd0811220135
ReturnHeader/ReturnTs02025-11-10T08:21:29-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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