Low Line Ditch Company C/o Johnson & Associates Cpas Pc

Nonprofit profile at a glance

EIN
840404967
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Sterling, CO, USA
Phone
9705225762
Rating confidence
Limited

Reported finances

Revenue
$40,499
Expenses
$49,968
Assets
$271,630
Liabilities
$14,571

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • DON SCHELL (PRESIDENT)

People named in this filing

  • DON SCHELL (PRESIDENT)
  • STEVE KAISER (SECRETARY)
  • KEVIN LUFT (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the organization is to set and collect assessments for the repair and maintenance of an irrigation ditch and to facilitate the funding and filing of well water augmentation plans.

What it reported doing in 2025

The organization's assets are irrevocably and permanently dedicated to the process of facilitating and funding the filing of well water augmentation plans; providing a framework for the approval and use of water wells, recharge designs for the members, and obtaining the necessary authorizations for members use of their water wells. In addition, the organization sets and collects assessments for the repair and maintenance of an irrigation ditch in delivering water to 11 landowner/shareholders representing 320 shares of stock.

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
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 verdict

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

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 82
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -23.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 5.44; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.8% per year; rating input score 0; 43rd percentile among comparable filings
  • Asset growth: -1.7% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.