Civic Intelligence

Lower Wapatox Ditch Company

EIN 91-0299885 • 501(c)12 • Yakima, WA

901 Summitview Ave STE 260Yakima, WA 98902

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.23x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

68th percentile

17%

Higher net margin than 68% 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

Score unavailable

No value available

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

Source year 2025

Revenue Growth

Score unavailable

No value available

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

Source year 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

$88,308

No earlier filing loaded for comparison.

Liabilities

$19,899

No earlier filing loaded for comparison.

Net Assets

$68,409

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue77th percentileNet Margin68th percentile

Revenue

$53,187

No earlier filing loaded for comparison.

Expenses

$44,054

No earlier filing loaded for comparison.

Net Income

$9,133

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$100K$50K$0Assets 2025: $88,308Liabilities 2025: $19,899Net Assets 2025: $68,4092025

Highlighted filing

2025

Assets$88,308
Liabilities$19,899
Net Assets$68,409
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$60K$40K$20K$0Revenue 2025: $53,187Expenses 2025: $44,054Net Income 2025: $9,1332025

Highlighted filing

2025

Revenue$53,187
Expenses$44,054
Net Income$9,133
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$88,308
Liabilities
$19,899
Net assets
$68,409
Revenue
$53,187
Expenses
$44,054
Net income
$9,133
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$88.3$19.9$68.4$53.2$44.1$9.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 3, 2026
Return Version
2025v4.0
Gross Receipts
$53,187
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
Operate and maintain an irrigation canal providing irrigation water to 163 clients--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harold V Austin IVPresident-$0--
Andrew SunquistVice President-$0--
Marcus RobertSecretary/Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lower Wapatox Ditch Company
EIN
91-0299885
Address
901 Summitview Ave STE 260, Yakima, WA 98902

Signing Officer

Name
Marcus Robert
Title
SecretaryTreasurer
Signed
2026-02-03
Discuss with paid preparer
Yes

Preparer

Firm
Soelberg Peralta PS
Address
901 Summitview Ave Suite 260, Yakima, WA 98902
Preparer
Mauricio Peralta CPA
Phone
5096547777
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Travel 883”

Form 990-EZ, Part I, Line 16, Other Expenses

“Equipment rental and maintenance 450”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 145”

Form 990-EZ, Part I, Line 16, Other Expenses

“Telephone 331”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 3,822”

Form 990-EZ, Part I, Line 16, Other Expenses

“License frees 39”

Form 990-EZ, Part I, Line 16, Other Expenses

“Other expense 709”

Form 990-EZ, Part II, Line 26, Liabilities

“Gleed Canal Payable Beginning of year 0, End of year 19,899”

Raw XML Appendix108 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/BusinessName/BusinessNameLine1Txt0Soelberg Peralta PS
IRS990EZ/BooksInCareOfDetail/PhoneNum05096547777
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0901 Summitview Avenue Suit 260
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Yakima
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd098902
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt059276
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt088308
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09133
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09428
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt059276
IRS990EZ/Form990TotalAssetsGrp/EOYAmt088308
IRS990EZ/GrossReceiptsAmt053187
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0520
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt059276
IRS990EZ/NetAssetsOrFundBalancesEOYAmt068409
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt059276
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt068409
IRS990EZ/OccupancyRentUtltsAndMaintAmt01006
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Harold V Austin IV
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Andrew Sunquist
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Marcus Robert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary/Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt06379
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/PrintingPublicationsPostageAmt0182
IRS990EZ/ProgramServiceRevenueAmt052667
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Operate and maintain an irrigation canal providing irrigation water to 163 clients
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt027059
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt019899
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt044054
IRS990EZ/TotalRevenueAmt053187
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel 883
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Equipment rental and maintenance 450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Supplies 145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Telephone 331
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance 3,822
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5License frees 39
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Other expense 709
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Gleed Canal Payable Beginning of year 0, End of year 19,899
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Marcus Robert
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SecretaryTreasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lower Wapatox Ditch Company
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0910299885
ReturnHeader/Filer/USAddress/AddressLine1Txt0901 Summitview Ave STE 260
ReturnHeader/Filer/USAddress/CityNm0Yakima
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098902
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208082289
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Soelberg Peralta PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0901 Summitview Ave Suite 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Yakima
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098902
ReturnHeader/PreparerPersonGrp/PhoneNum05096547777
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mauricio Peralta CPA
ReturnHeader/ReturnTs02026-02-10T09:05:10-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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