The Boulder & Weld County Ditch Co
Nonprofit profile at a glance
- EIN
- 840412739
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025
- Location
- Longmont, CO, USA
- Phone
- 3037767207
- Rating confidence
- Limited
Reported finances
- Revenue
- $90,716
- Expenses
- $53,145
- Assets
- $232,792
- Liabilities
- $61
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- JONATHAN FILE (PRESIDENT/DIRECTOR)
- KENNETH SCHELL (VICE PRESIDENT/DIRECTOR)
Highest reported compensation
- SHAWN SPITZ (SUPERINTENDENT): $11,500 total reported compensation
- ANGIE SWANSON (SECRETARY/TREASURER): $1,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Irrigation company
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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: 90
- Accountability: 69
- Sustainability: 58
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- 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
Sustainability
- Operating margin: 41.4%; rating input score 83; 83rd percentile among comparable filings
- Total-asset coverage ratio: 4.38; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 30; 30th percentile among comparable filings
- Officer compensation ratio: 23.5%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 16.7% per year; rating input score 100; 92nd percentile among comparable filings
- Asset growth: 1% per year; rating input score 100; 43rd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 3 of 3 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $12K · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 5 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 30/100.