Civic Intelligence

Lower Animas Community Ditch Association

990EZ • Fiscal year 2021 • EIN 85-0331195

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 08, 2022

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

75th percentile

0.01x

Higher debt load relative to assets than 75% of similar nonprofits.

2021 filings • NTEE Y • <$500k nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.01x

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

2021 filings • NTEE Y • <$500k nonprofits • Source year 2021

Net Margin

66th percentile

22%

Higher net margin than 66% of similar nonprofits.

2021 filings • NTEE Y • <$500k nonprofits • Source year 2021

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2021 filings • NTEE Y • <$500k nonprofits • Source year 2021

Asset Growth

73rd percentile

18%

Faster asset growth than 73% of similar nonprofits.

2021 filings • NTEE Y • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

79th percentile

38%

Faster revenue growth than 79% of similar nonprofits.

2021 filings • NTEE Y • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$196,859

Up $29,762 (+18%) from 2020

Net Assets

Up

$195,250

Up $29,575 (+18%) from 2020

Liabilities

Up

$1,609

Up $187 (+13%) from 2020

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin66th percentile

Revenue

Up

$136,622

Up $37,341 (+38%) from 2020

Expenses

Up

$107,047

Up $2,584 (+2.5%) from 2020

Net Income

Up

$29,575

Up $34,757 (+671%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

2021

Assets$196,859
Liabilities$1,609
Net Assets$195,250
Open 2021 Filing

Operations Trend

Revenue Growth79th percentile

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

2021

Revenue$136,622
Expenses$107,047
Net Income$29,575
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 8, 2022
Return Version
2021v4.1
Gross Receipts
$137,197
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 IRRIGATION WATER TO DITCH USERS DURING THE CURRENT TAX YEAR--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARTIN NEEPresident-$0--
LIZA EWINGSecretary-$0--
GARY EWINGMayor DomoPT$0--
Filing and Contact Details

Filer

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

Signing Officer

Name
Martin Nee
Title
President
Phone
5053341001
Signed
2022-02-08
Discuss with paid preparer
No

Preparer

Firm
Chipman & Associates
Address
1409 W Aztec Blvd Unit 7, Aztec, NM 87410
Preparer
Geren Tea
Phone
5053341001
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountauto expense 5,786equipment fuel 1,031bank fees 5insurance 9,254accounting 5,416legal fees 4,735licenses and fees 116office 866supplies 6,374fica taxes 4,502telephone 863interest 1utilities 413postage 464repairs and maintenance 1,843rent 6,525”

Description of other assets Part II line 24

“Category beginning of year end of yearaccounts receivable 55,674 50,324equipment 88,228 93,580”

Description of total liabilities Part II line 26

“Category beginning of year end of yearcurrent liabilities 1,422 1,609”

Raw XML Appendix112 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/AddressLine1Txt01409 W AZTEC BLVD SPACE 7
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0AZTEC
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd087410
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023195
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt052955
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt0575
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt029575
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0167097
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0196859
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-575
IRS990EZ/GrossReceiptsAmt0137197
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt040
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0137157
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0165675
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0195250
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0165675
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0195250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARTIN NEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LIZA EWING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2GARY EWING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2MAYOR DOMO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0143902
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0143904
IRS990EZ/OtherExpensesTotalAmt048194
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE WATER FOR IRRIGATION TO LOCALS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED IRRIGATION WATER TO DITCH USERS DURING THE CURRENT TAX YEAR
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt058853
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01422
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01609
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0107047
IRS990EZ/TotalRevenueAmt0136622
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTAUTO EXPENSE 5,786EQUIPMENT FUEL 1,031BANK FEES 5INSURANCE 9,254ACCOUNTING 5,416LEGAL FEES 4,735LICENSES AND FEES 116OFFICE 866SUPPLIES 6,374FICA TAXES 4,502TELEPHONE 863INTEREST 1UTILITIES 413POSTAGE 464REPAIRS AND MAINTENANCE 1,843RENT 6,525
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 55,674 50,324EQUIPMENT 88,228 93,580
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARCURRENT LIABILITIES 1,422 1,609
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN NEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05053341001
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-08
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/AddressLine1Txt01409 W Aztec Blvd Unit 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Aztec
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd087410
ReturnHeader/PreparerPersonGrp/PhoneNum05053341001
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Geren Tea
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-02-17T12:30:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARTIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NEE
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$196,859
Liabilities
$1,609
Net assets
$195,250
Revenue
$136,622
Expenses
$107,047
Net income
$29,575
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
2021Detailed filing. Detailed filing data is available for this year.$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