High Ditch Company

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

4 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To supply irrigation water to agriculture members.

Revenue model: Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 85.7%; rating input score 86; 3rd percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 33.3%; rating input score 84; 84th percentile among comparable filings
Total-asset coverage ratio: 3.07; rating input score 69; 69th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
Officer compensation ratio: 1.8%; rating input score 36; 36th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 7.7% per year; rating input score 100; 65th percentile among comparable filings
Asset growth: 1% per year; rating input score 100; 29th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 1557 of 3 board members independent · 2 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $500 · 4 people listed
Consistency: 8 of 9 current checks pass · 1 finding to review
Schedules: 2 filed schedules
Filing history: 12 filing years from 2013 to 2024
Contacts: How to reach this organization
Money network: 3 filed money-flow records
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 6 of 8 not reported.
Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
Moderate — Sustainability: Officer compensation ratio scored 36/100.
Review — Sustainability: Liabilities to assets ratio scored 56/100.