Civic Intelligence

Lower Oligarchy Ditch Company

EIN 84-6044111 • 501(c)12 • Longmont, CO

Profile

IRRIGATION

PO Box 119Longmont, CO 80502

n/A

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

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

501(c)12 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

43rd percentile

0.00x

Higher debt load relative to revenue than 43% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2022

Net Margin

98th percentile

78%

Higher net margin than 98% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2022

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2022

Asset Growth

73rd percentile

8.2%

Faster asset growth than 73% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2019 to 2022

Revenue Growth

67th percentile

9.7%

Faster revenue growth than 67% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2019 to 2022

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$92,331

Up $19,430 (+27%) from 2019

Liabilities

Down

$58

Down $41 (-41%) from 2019

Net Assets

$92,273

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue43rd percentileNet Margin98th percentile

Revenue

Up

$18,027

Up $4,363 (+32%) from 2019

Expenses

Up

$3,909

Up $368 (+10%) from 2019

Net Income

Up

$14,118

Up $3,995 (+39%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$100K$50K$0Assets 2011: $1,628Liabilities 2011: $192011Assets 2012: $4,013Liabilities 2012: $302012Assets 2013: $10,984Liabilities 2013: $02013Assets 2014: $21,309Liabilities 2014: $642014Assets 2015: $30,050Liabilities 2015: $812015Assets 2016: $43,138Liabilities 2016: $182016Assets 2017: $53,043Liabilities 2017: $282017Assets 2018: $62,736Liabilities 2018: $572018Assets 2019: $72,901Liabilities 2019: $992019Assets 2022: $92,331Liabilities 2022: $58Net Assets 2022: $92,2732022

Highlighted filing

2022

Assets$92,331
Liabilities$58
Net Assets$92,273
Open 2022 Filing

Operations Trend

Revenue Growth67th percentile

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

$20K$10K$0-$10KRevenue 2011: $5,314Expenses 2011: $8,287Net Income 2011: -$2,9732011Revenue 2012: $5,270Expenses 2012: $2,870Net Income 2012: $2,4002012Revenue 2013: $10,553Expenses 2013: $3,552Net Income 2013: $7,0012013Revenue 2014: $14,112Expenses 2014: $3,851Net Income 2014: $10,2612014Revenue 2015: $13,650Expenses 2015: $4,926Net Income 2015: $8,7242015Revenue 2016: $15,166Expenses 2016: $2,015Net Income 2016: $13,1512016Revenue 2017: $14,908Expenses 2017: $5,013Net Income 2017: $9,8952017Revenue 2018: $14,705Expenses 2018: $2,785Net Income 2018: $11,9202018Revenue 2019: $13,664Expenses 2019: $3,541Net Income 2019: $10,1232019Revenue 2022: $18,027Expenses 2022: $3,909Net Income 2022: $14,1182022

Highlighted filing

2022

Revenue$18,027
Expenses$3,909
Net Income$14,118
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$92,331
Liabilities
$58
Net assets
$92,273
Revenue
$18,027
Expenses
$3,909
Net income
$14,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$92.3$0.06$92.3$18.0$3.91$14.1
2019Summary only. Only limited summary data is available for this year.$72.9$0.10$13.7$3.54$10.1
2018Summary only. Only limited summary data is available for this year.$62.7$0.06$14.7$2.79$11.9
2017Summary only. Only limited summary data is available for this year.$53.0$0.03$14.9$5.01$9.90
2016Summary only. Only limited summary data is available for this year.$43.1$0.02$15.2$2.02$13.2
2015Summary only. Only limited summary data is available for this year.$30.1$0.08$13.7$4.93$8.72
2014Summary only. Only limited summary data is available for this year.$21.3$0.06$14.1$3.85$10.3
2013Summary only. Only limited summary data is available for this year.$11.0$0.00$10.6$3.55$7.00
2012Summary only. Only limited summary data is available for this year.$4.01$0.03$5.27$2.87$2.40
2011Summary only. Only limited summary data is available for this year.$1.63$0.02$5.31$8.29$2.97
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$18,027
Mission and Program Overview

Mission

IRRIGATION

Program Services

DescriptionGrantsExpenses
IRRIGATION-$3,909
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN BODENPresident-$0--
WES LOWRIEVice President-$0--
ANGIE SWANSONSecretary/Treas-$0--
TRENT KISCHERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Lower Oligarchy Ditch Company
EIN
84-6044111
Phone
3037767207
Address
PO BOX 119, LONGMONT, CO 80502

Signing Officer

Name
Angie Swanson
Title
Secretary/TREAS
Signed
2023-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Raymond E Derr CPA PC
Address
629 Terry St, Longmont, CO 80501
Preparer
Raymond E Derr CPA
Phone
3036827459
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $240”

Other Expenses.1009

“Depreciation $491”

Other Expenses.1

“Ditch cleaning & tree removal $3178”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $113 Accounts Payable and Accrued Expenses - Ending $58”

Raw XML Appendix122 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/PersonNm0DAN GRANT BOOKKEEPING LLC
IRS990EZ/BooksInCareOfDetail/PhoneNum03037767207
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 MAIN STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LONGMONT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd080501
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt074540
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089094
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014118
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt078268
IRS990EZ/Form990TotalAssetsGrp/EOYAmt092331
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt018027
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt066
IRS990EZ/LandAndBuildingsGrp/BOYAmt03728
IRS990EZ/LandAndBuildingsGrp/EOYAmt03237
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt012961
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt078155
IRS990EZ/NetAssetsOrFundBalancesEOYAmt092273
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt078155
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt092273
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN BODEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WES LOWRIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANGIE SWANSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3TRENT KISCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt03909
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0IRRIGATION
IRS990EZ/ProgramServiceRevenueAmt05000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IRRIGATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03909
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CO
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0113
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt058
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt03909
IRS990EZ/TotalProgramServiceExpensesAmt03909
IRS990EZ/TotalRevenueAmt018027
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $240
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $491
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DITCH CLEANING & TREE REMOVAL $3178
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Accounts Payable and Accrued Expenses - Beginning $113 Accounts Payable and Accrued Expenses - Ending $58
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1001
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGIE SWANSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER OLIGARCHY DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0846044111
ReturnHeader/Filer/PhoneNum03037767207
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 119
ReturnHeader/Filer/USAddress/CityNm0LONGMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080502
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471978859
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Raymond E Derr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0629 Terry St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Longmont
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080501
ReturnHeader/PreparerPersonGrp/PhoneNum03036827459
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RAYMOND E DERR CPA
ReturnHeader/ReturnTs02023-11-13T15:21:34-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANGIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SWANSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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