Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Lower Animas Community Ditch Association
990EZ • Fiscal year 2018 • EIN 85-0331195
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.11x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 4.2% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Balance Sheet
Assets
Up$171,688
Up $32,100 (+23%) from 2017
Net Assets
Up$153,312
Up $46,579 (+44%) from 2017
Liabilities
Down$18,376
Down $14,479 (-44%) from 2017
Revenue And Expenses
Revenue
Up$157,568
Up $34,508 (+28%) from 2017
Expenses
Down$110,989
Down $28,645 (-21%) from 2017
Net Income
Up$46,579
Up $63,153 (+381%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Mar 21, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $160,588
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
| Description | Grants | Expenses |
|---|---|---|
| PROVIDED WATER TO DITCH USERS FOR THE 2015 TAX YEAR | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GARY EWING | Mayor Domo | PT | $6,608 | - | $6,608 |
| EARNEST SMITH | President | PT | $2,698 | - | $2,698 |
| LIZA EWING | Secretary | - | $1,045 | - | $1,045 |
| KATHY BELCHER | Treasurer | - | $570 | - | $570 |
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
- Phone
- 5053341001
- Signed
- 2019-03-21
- 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 expenses Part I line 16
“Description amountauto expense 4,381equipment fuel 1,999bank charges 50equipment rental 58insurance 10,161accounting 9,029legal fees 10,706licenses and fees 179office 458supplies 2,191fica taxes 4,635futa taxes 119telephone 1,426interest 61postage 162repairs and maintenance 538rent 4,250”
Description of other assets Part II line 24
“Category beginning of year end of yearaccounts receivable 0 30,592equipment 133,175 113,055”
Description of total liabilities Part II line 26
“Category beginning of year end of yearcurrent liabilities 21,522 11,043tractor liability 11,333 7,333”
Raw XML Appendix117 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | CHIPMAN AND ASSOCIATES |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5053341001 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 505 AZTEC BLVD NE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | AZTEC |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NM |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 87410 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 6413 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28041 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 3020 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 46579 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 139588 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 171688 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | -3020 |
| IRS990EZ/GrossReceiptsAmt | 0 | 160588 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 29 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 160559 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 106733 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 153312 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 106733 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 153312 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 2698 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 570 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 1045 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 6608 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | EARNEST SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KATHY BELCHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LIZA EWING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | GARY EWING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MAYOR DOMO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 133175 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 143647 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50403 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE WATER FOR IRRIGATION TO LOCALS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDED WATER TO DITCH USERS FOR THE 2015 TAX YEAR |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 60586 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 32855 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18376 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 110989 |
| IRS990EZ/TotalRevenueAmt | 0 | 157568 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTAUTO EXPENSE 4,381EQUIPMENT FUEL 1,999BANK CHARGES 50EQUIPMENT RENTAL 58INSURANCE 10,161ACCOUNTING 9,029LEGAL FEES 10,706LICENSES AND FEES 179OFFICE 458SUPPLIES 2,191FICA TAXES 4,635FUTA TAXES 119TELEPHONE 1,426INTEREST 61POSTAGE 162REPAIRS AND MAINTENANCE 538RENT 4,250 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 0 30,592EQUIPMENT 133,175 113,055 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CATEGORY BEGINNING OF YEAR END OF YEARCURRENT LIABILITIES 21,522 11,043TRACTOR LIABILITY 11,333 7,333 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | EARNEST SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5053341001 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-03-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LOWER ANIMAS COMMUNITY DITCH |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LOWE |
| ReturnHeader/Filer/EIN | 0 | 850331195 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 404 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AZTEC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 87410 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | E8E2CBE06703B71A4ACBDE8F223B34957894654B |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E8E2CBE06703B71A4ACBDE8F223B34957894654B |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId | 0 | 8532462019085igdemzl |
| ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt | 0 | 2019-03-26 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 70.56.142.97 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-03-26 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 18:52:52 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 461386174 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Chipman & Associates |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 505 Aztec Blvd |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Aztec |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NM |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 87410 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5053341001 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-03-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Geren Tea |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2019-03-21T16:04:38-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $171,688
- Liabilities
- $18,376
- Net assets
- $153,312
- Revenue
- $157,568
- Expenses
- $110,989
- Net income
- $46,579