Civic Intelligence

Island Ditch Company

EIN 86-0259202 • 501(c)12 • Vernal, UT

Profile

Deliver irrigation water to members.

44 W 100 NVernal, UT 84078

n/A

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

17th percentile

-25%

Higher net margin than 17% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

39th percentile

-4.0%

Faster asset growth than 39% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

64th percentile

7.9%

Faster revenue growth than 64% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$389,442

Down $17,830 (-4.4%) from 2023

Liabilities

Up

$6,439

Up $5,772 (+865%) from 2023

Net Assets

Down

$383,003

Down $23,602 (-5.8%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin17th percentile

Revenue

Up

$36,660

Up $5,002 (+16%) from 2023

Expenses

Up

$60,262

Up $11,884 (+25%) from 2023

Net Income

Down

-$23,602

Down $6,882 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$1.0M$500K$0Assets 2008: $903,567Liabilities 2008: $140,1772008Assets 2009: $900,216Liabilities 2009: $127,5902009Assets 2010: $896,329Liabilities 2010: $114,340Net Assets 2010: $781,9892010Assets 2011: $889,708Liabilities 2011: $101,064Net Assets 2011: $788,6442011Assets 2012: $889,278Liabilities 2012: $93,025Net Assets 2012: $796,2532012Assets 2013: $885,641Liabilities 2013: $77,165Net Assets 2013: $808,4762013Assets 2021: $579,279Liabilities 2021: $667Net Assets 2021: $578,6122021Assets 2022: $559,424Liabilities 2022: $668Net Assets 2022: $558,7562022Assets 2023: $407,272Liabilities 2023: $667Net Assets 2023: $406,6052023Assets 2024: $389,442Liabilities 2024: $6,439Net Assets 2024: $383,0032024

Highlighted filing

2024

Assets$389,442
Liabilities$6,439
Net Assets$383,003
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$100K$50K$0-$50KRevenue 2008: $22,774Expenses 2008: $15,454Net Income 2008: $7,3202008Revenue 2009: $22,812Expenses 2009: $13,576Net Income 2009: $9,2362009Revenue 2010: $25,926Expenses 2010: $16,563Net Income 2010: $9,3632010Revenue 2011: $25,465Expenses 2011: $18,809Net Income 2011: $6,6562011Revenue 2012: $25,722Expenses 2012: $18,113Net Income 2012: $7,6092012Revenue 2013: $34,211Expenses 2013: $21,988Net Income 2013: $12,2232013Revenue 2021: $37,648Expenses 2021: $49,866Net Income 2021: -$12,2182021Revenue 2022: $32,209Expenses 2022: $52,065Net Income 2022: -$19,8562022Revenue 2023: $31,658Expenses 2023: $48,378Net Income 2023: -$16,7202023Revenue 2024: $36,660Expenses 2024: $60,262Net Income 2024: -$23,6022024

Highlighted filing

2024

Revenue$36,660
Expenses$60,262
Net Income-$23,602
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$389,442
Liabilities
$6,439
Net assets
$383,003
Revenue
$36,660
Expenses
$60,262
Net income
-$23,602
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.06$3.83$0.37$0.60$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.07$0.01$4.07$0.32$0.48$0.17
2022Detailed filing. Detailed filing data is available for this year.$5.59$0.01$5.59$0.32$0.52$0.20
2021Detailed filing. Detailed filing data is available for this year.$5.79$0.01$5.79$0.38$0.50$0.12
2013Summary only. Only limited summary data is available for this year.$8.86$0.77$8.08$0.34$0.22$0.12
2012Summary only. Only limited summary data is available for this year.$8.89$0.93$7.96$0.26$0.18$0.08
2011Summary only. Only limited summary data is available for this year.$8.90$1.01$7.89$0.25$0.19$0.07
2010Summary only. Only limited summary data is available for this year.$8.96$1.14$7.82$0.26$0.17$0.09
2009Summary only. Only limited summary data is available for this year.$9.00$1.28$0.23$0.14$0.09
2008Summary only. Only limited summary data is available for this year.$9.04$1.40$0.23$0.15$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2025
Return Version
2024v5.2
Gross Receipts
$36,660
Mission and Program Overview

Mission

Deliver irrigation water to members.

Program Services

DescriptionGrantsExpenses
Delivered irrigation water to members.-$60,262
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Morgan BattyPresident-$0--
SHAWN LABRUMVice President-$0--
CHRIS BROUGHSecretary-$0--
ANDREW DUTSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Island Ditch Company
EIN
86-0259202
Phone
4357893212
Address
44 W 100 N, VERNAL, UT 84078

Signing Officer

Name
Morgan Batty
Title
President
Signed
2025-07-30
Discuss with paid preparer
Yes

Preparer

Firm
Crossroads Accounting Professionals
Address
1680 West Hwy 40 Ste 204, Vernal, UT 84078
Preparer
Richard Mahoney CPA
Phone
4357890961
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $139”

Other Expenses.1002

“Office Expenses $5418”

Other Expenses.1005

“Travel $4000”

Other Expenses.1012

“Insurance $2176”

Other Expenses.1

“Depreciation Expense $19347”

Other Expenses.2

“Canal repair & maintenance $10369”

Other Expenses.3

“O&M Assessments $9015”

Other Expenses.4

“Telephone $611”

Other Expenses.5

“WATER DELIVERY $307”

Other Assets.1003

“Machinery and Equipment - Beginning $328905 Machinery and Equipment - Ending $309557”

Other Assets.1005

“Accounts Receivable - Beginning $3067 Accounts Receivable - Ending $4275”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $667 Accounts Payable and Accrued Expenses - Ending $6439”

Raw XML Appendix133 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/PersonNm0ASHLEY WATER USERS
IRS990EZ/BooksInCareOfDetail/PhoneNum04357893212
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt044 W 100 N
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VERNAL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084078
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075300
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075610
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-23602
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05085
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0407272
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0389442
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt036660
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt035961
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0406605
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0383003
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0406605
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0383003
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Morgan Batty
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHAWN LABRUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2CHRIS BROUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ANDREW DUTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0331972
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0313832
IRS990EZ/OtherExpensesTotalAmt051382
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Deliver irrigation water to members.
IRS990EZ/PrintingPublicationsPostageAmt0259
IRS990EZ/ProgramServiceRevenueAmt0699
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Delivered irrigation water to members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt060262
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03536
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0667
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06439
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt060262
IRS990EZ/TotalProgramServiceExpensesAmt060262
IRS990EZ/TotalRevenueAmt036660
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $139
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $5418
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $4000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $2176
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation Expense $19347
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Canal repair & maintenance $10369
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6O&M Assessments $9015
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Telephone $611
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WATER DELIVERY $307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Machinery and Equipment - Beginning $328905 Machinery and Equipment - Ending $309557
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Receivable - Beginning $3067 Accounts Receivable - Ending $4275
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Accounts Payable and Accrued Expenses - Beginning $667 Accounts Payable and Accrued Expenses - Ending $6439
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Morgan Batty
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ISLAND DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0860259202
ReturnHeader/Filer/PhoneNum04357893212
ReturnHeader/Filer/USAddress/AddressLine1Txt044 W 100 N
ReturnHeader/Filer/USAddress/CityNm0VERNAL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084078
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821720810
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Crossroads Accounting Professionals
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01680 West Hwy 40 Ste 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Vernal
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084078
ReturnHeader/PreparerPersonGrp/PhoneNum04357890961
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Richard Mahoney CPA
ReturnHeader/ReturnTs02025-07-30T10:49:04-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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