Civic Intelligence

Lower Animas Community Ditch Association

990EZ • Fiscal year 2015 • EIN 85-0331195

Jan 01, 2015 to Dec 31, 2015 • Filed on May 03, 2016

Organization Profile
PO Box 404Aztec, NM 87410

(505) 334-1001

Siviq Scores

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

Liabilities / Assets

78th percentile

0.01x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • NTEE Y • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.02x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • NTEE Y • <$500k nonprofits • Source year 2015

Net Margin

49th percentile

4.2%

Higher net margin than 49% of similar nonprofits.

2015 filings • NTEE Y • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$9,166

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

2015 filings • NTEE Y • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Balance Sheet
Liabilities / Assets78th percentile

Assets

$135,400

No earlier filing loaded for comparison.

Net Assets

$133,567

No earlier filing loaded for comparison.

Liabilities

$1,833

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin49th percentile

Revenue

$110,171

No earlier filing loaded for comparison.

Expenses

$105,543

No earlier filing loaded for comparison.

Net Income

$4,628

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2015: $135,400Liabilities 2015: $1,833Net Assets 2015: $133,5672015Assets 2016: $123,307Liabilities 2016: $0Net Assets 2016: $123,3072016Assets 2017: $139,588Liabilities 2017: $32,855Net Assets 2017: $106,7332017Assets 2018: $171,688Liabilities 2018: $18,376Net Assets 2018: $153,3122018Assets 2019: $174,739Liabilities 2019: $3,882Net Assets 2019: $170,8572019Assets 2020: $167,097Liabilities 2020: $1,422Net Assets 2020: $165,6752020Assets 2021: $196,859Liabilities 2021: $1,609Net Assets 2021: $195,2502021Assets 2022: $165,378Liabilities 2022: $1,864Net Assets 2022: $163,5142022Assets 2023: $158,787Liabilities 2023: $0Net Assets 2023: $158,7872023Assets 2024: $88,934Liabilities 2024: $2,237Net Assets 2024: $86,6972024Assets 2025: $95,014Liabilities 2025: $2,022Net Assets 2025: $92,9922025

Highlighted filing

2015

Assets$135,400
Liabilities$1,833
Net Assets$133,567
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2015: $110,171Expenses 2015: $105,543Net Income 2015: $4,6282015Revenue 2016: $95,444Expenses 2016: $105,704Net Income 2016: -$10,2602016Revenue 2017: $123,060Expenses 2017: $139,634Net Income 2017: -$16,5742017Revenue 2018: $157,568Expenses 2018: $110,989Net Income 2018: $46,5792018Revenue 2019: $111,421Expenses 2019: $93,876Net Income 2019: $17,5452019Revenue 2020: $99,281Expenses 2020: $104,463Net Income 2020: -$5,1822020Revenue 2021: $136,622Expenses 2021: $107,047Net Income 2021: $29,5752021Revenue 2022: $135,079Expenses 2022: $166,815Net Income 2022: -$31,7362022Revenue 2023: $149,665Expenses 2023: $154,392Net Income 2023: -$4,7272023Revenue 2024: $268,445Expenses 2024: $258,924Net Income 2024: $9,5212024Revenue 2025: $256,388Expenses 2025: $250,093Net Income 2025: $6,2952025

Highlighted filing

2015

Revenue$110,171
Expenses$105,543
Net Income$4,628
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 3, 2016
Return Version
2015v2.1
Gross Receipts
$133,991
Mission and Program Overview

Mission

The purpose of this organiation is to provide irrigation water to local users for farm and animal use.

Provide water for irrigation to locals

Program Services

DescriptionGrantsExpenses
PROVIDED WATER TO DITCH USERS FOR THE 2015 TAX YEAR--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EARNEST SMITHPresidentPT$9,166-$9,166
DENNIS TAYLORMayor DomoPT$5,600-$5,600
GARY EWINGTreasurer-$1,200-$1,200
LIZA EWINGSecretary-$1,200-$1,200
Filing and Contact Details

Filer

Filer Name
Lower Animas Community Ditch
EIN
85-0331195
Address
PO BOX 404, AZTEC, NM 87410

Signing Officer

Name
Earnest Smith
Title
President
Signed
2016-05-03
Discuss with paid preparer
No

Preparer

Firm
Chipman & Associates
Address
505 Aztec Blvd, Aztec, NM 87410
Preparer
Geren Tea
Phone
5053341001
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountnm disaster assistance 37,243”

Description of other expenses Part I line 16

“Description amountauto expense 5,985equipment fuel 1,117bank charges 6dues and subscriptions 74equipment rental 197insurance 9,911accounting 6,315legal fees 9,226licenses and fees 1,481office 313supplies 847fica taxes 3,538futa taxes 4telephone 1,100kubota 8,789”

Description of other assets Part II line 24

“Category beginning of year end of yearaccounts receivable 9,353 9,564equipment 129,835 125,505”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcurrent liabilities 32,655 1,833tractor liability 7,200 0”

Raw XML Appendix115 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/PersonNm0CHIPMAN AND ASSOCIATES
IRS990EZ/BooksInCareOfDetail/PhoneNum05053341001
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0505 AZTEC BLVD NE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AZTEC
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd087410
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt029606
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0331
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt023820
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04628
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0125
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0168794
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0135400
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-23820
IRS990EZ/GrossReceiptsAmt0133991
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitialReturnInd0X
IRS990EZ/InvestmentIncomeAmt08
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt096740
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0128939
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0133567
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0128939
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0133567
IRS990EZ/OccupancyRentUtltsAndMaintAmt04315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt09166
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt11200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt35600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EARNEST SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GARY EWING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LIZA EWING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DENNIS TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MAYOR DOMO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0139188
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0135069
IRS990EZ/OtherExpensesTotalAmt048903
IRS990EZ/OtherRevenueTotalAmt037243
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE WATER FOR IRRIGATION TO LOCALS
IRS990EZ/PrintingPublicationsPostageAmt0261
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED WATER TO DITCH USERS FOR THE 2015 TAX YEAR
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt051939
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt039855
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01833
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105543
IRS990EZ/TotalRevenueAmt0110171
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTNM DISASTER ASSISTANCE 37,243
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTAUTO EXPENSE 5,985EQUIPMENT FUEL 1,117BANK CHARGES 6DUES AND SUBSCRIPTIONS 74EQUIPMENT RENTAL 197INSURANCE 9,911ACCOUNTING 6,315LEGAL FEES 9,226LICENSES AND FEES 1,481OFFICE 313SUPPLIES 847FICA TAXES 3,538FUTA TAXES 4TELEPHONE 1,100KUBOTA 8,789
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 9,353 9,564EQUIPMENT 129,835 125,505
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARCURRENT LIABILITIES 32,655 1,833TRACTOR LIABILITY 7,200 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0EARNEST SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER ANIMAS COMMUNITY DITCH
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0850331195
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 404
ReturnHeader/Filer/USAddress/CityNm0AZTEC
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NM
ReturnHeader/Filer/USAddress/ZIPCd087410
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461386174
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chipman & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0505 Aztec Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Aztec
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087410
ReturnHeader/PreparerPersonGrp/PhoneNum05053341001
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Geren Tea
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-03T16:31:19-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$135,400
Liabilities
$1,833
Net assets
$133,567
Revenue
$110,171
Expenses
$105,543
Net income
$4,628
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.95$0.02$0.93$2.56$2.50$0.06
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.02$0.87$2.68$2.59$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.00$1.59$1.50$1.54$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.02$1.64$1.35$1.67$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.02$1.95$1.37$1.07$0.30
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.01$1.66$0.99$1.04$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.04$1.71$1.11$0.94$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.18$1.53$1.58$1.11$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.33$1.07$1.23$1.40$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.23$0.95$1.06$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.02$1.34$1.10$1.06$0.05
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • <$500k nonprofits