Duroux Ditch Company

Snowmass Village, COUnknown exempt organizationEIN 84-1261761Revenue $123K in FY2025

On file with the IRSPo Box 6005 · Snowmass Village, CO

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Administer & maintain irrigation Ditch water

71¢ of each $1 spent went to programs.
Run by 4 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $6K a year · 6% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$43K
to officers and key staff · 48% of spending
Concern: pay to officers and key staff is 48% of spending; over 30%.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 13.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$591
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$123K
+5% vs prior year
Spent
$91K
To programs
71%
Net assets
$640K
By yearFY2021–FY2025
Revenue
$123K
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2021$58K
FY2022$70K
FY2023$82K
FY2024$116K
FY2025$123K
Expenses
$91K
FY2025▼ -18%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022$77K
FY2023$89K
FY2024$112K
FY2025$91K
Net assets
$640K
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$97K
FY2022$611K
FY2023$603K
FY2024$608K
FY2025$640K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

71 cents of each dollar spent went to programs.

Program services 71% · $64K Management & general 29% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $43K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Secretary/Ma
$43,328Pt VII · Sec A
President
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tucker Hawkins$43,328$41,635$10,655——
Gary Beach———$35,071$33,585

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages and maintains irrigation ditch water systems.

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1 program · $64K · in their own filed words · FY2024
01

Administer & maintain irrigation ditch water

$64Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$123K
Ln 12
Fees for servicesLn 2g$116K
Investment incomeLn 3$4K
Gifts and grantsLn 1h$3K
Money outPt IX
$91K
Ln 25
Programscol B$64K
Managementcol C$27K
Owns and owesPt X
$640K
net assets · Ln 32
Cash and savingsLn 1–2$100K
Total assetsLn 16$640K
LiabilitiesLn 26$591
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$116K
Investment incomeLn 3$4K
Total revenueLn 12$123K
Assets in detailPt X, end of year
CashLn 1$100K
Cash and savings togetherLn 1–2$100K
Land, buildings, equipmentLn 10c$532K
Total assetsLn 16$640K
LiabilitiesLn 26$591
Net assetsLn 32$640K
OperationsPt I, VI
EmployeesI 52
VolunteersI 64
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$89K$100K
Land, buildings, equipmentLn 10c$517K$532K
Total assetsLn 16$608K$640K
LiabilitiesLn 26$16$591
Net assetsLn 32$608K$640K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$9K$9K
Payroll taxesLn 10$1K$1K
Management feesLn 11a$51K$38K$13K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$94$94
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$10K$10K$711
Other expenses (24a–d)Ln 24$15K$15K
Total functional expensesLn 25$91K$64K$27K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $123K$91K$31K$640K 990 PDF
FY2024 $116K$112K$5K$608K 990 PDF
FY2023 $82K$89K−$7K$603K 990 PDF
FY2022 $70K$77K−$7K$611K 990 PDF
FY2021 $58K$97K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $122,581 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $439$3,072
I-9 Program service revenuePrior year $116,000$116,000
I-10 Investment incomePrior year $49$3,509
I-11 Other revenue$0
I-12 Total revenuePrior year $116,488$122,581
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $6,791$9,837
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $104,774$81,339
I-18 Total expensesPrior year $111,565$91,176
I-19 Revenue less expensesPrior year $4,923$31,405
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $122,581 across 5 lines filed
VIII-1f All other contributions, gifts and grants$3,072
VIII-1h Total contributions, gifts and grants$3,072
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $116,000$116,000
VIII-3 Investment incomeExcluded from tax $3,509$3,509
VIII-12 Total revenueExcluded from tax $119,509$122,581
Part IX · Statement of functional expenses $91,176 across 9 lines filed
IX-7 Other salaries and wagesManagement $8,677$8,677
IX-10 Payroll taxesManagement $1,160$1,160
IX-11a Management feesPrograms $37,519 · Management $13,274$50,793
IX-11b Legal feesManagement $1,205$1,205
IX-11c Accounting feesManagement $1,588$1,588
IX-13 Office expensesManagement $94$94
IX-22 Depreciation, depletion and amortizationPrograms $2,293$2,293
IX-23 InsurancePrograms $9,507 · Management $711$10,218
IX-24 Other expenses (24a–d)Programs $15,148$15,148
IX-25 Total functional expensesPrograms $64,467 · Management $26,709 · Fundraising $0$91,176
Part X · Balance sheet $640,283 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $88,813$99,768
X-4 Accounts receivableStart of year $2,987$8,325
X-10c Land, buildings and equipment, netStart of year $516,503$532,190
X-16 Total assetsStart of year $608,303$640,283
X-17 Accounts payable and accrued expenses$523
X-25 Other liabilitiesStart of year $16$68
X-26 Total liabilitiesStart of year $16$591
X-32 Total net assets or fund balancesStart of year $608,287$639,692
X-33 Total liabilities and net assetsStart of year $608,303$640,283
Part XI · Reconciliation of net assets $639,692 net assets at year end
XI-1 Total revenue$122,581
XI-2 Total expenses$91,176
XI-3 Revenue less expenses$31,405
XI-4 Net assets at start of year$608,287
XI-10 Net assets at end of year$639,692

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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