Brighton Ditch Company

Not tax-deductible

Fort Lupton, COMutual-benefit / member-servingMutual / membership EIN 84-6038339Revenue $116K in FY2025

On file with the IRSPo Box 185, 80621-0185 · Fort Lupton, COTax-exempt since Apr 1945

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Mutual Ditch Company. Delivery of irrigation water to shreholders/members

100¢ of each $1 spent went to programs.
Run by 12 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
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
4 of 5
filings with a surplus
Average surplus $33K a year · 19% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$31K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
25 mo
of spending, in cash
Looks good: 24.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$116K
-57% vs prior year
Spent
$95K
To programs
100%
Net assets
$196K
By yearFY2020–FY2025
Revenue
$116K
FY2025▼ -57%
Tap a bar for its year
Revenue by fiscal year
FY2020$114K
FY2021$274K
FY2022$102K
FY2023$106K
FY2024$269K
FY2025$116K
Expenses
$95K
FY2025▼ -72%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$105K
FY2022$73K
FY2023$92K
FY2024$335K
FY2025$95K
Net assets
$196K
FY2025▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$30K
FY2021$198K
FY2022$228K
FY2023$241K
FY2024$175K
FY2025$196K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1945.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $95K

Form 990 Part IX, line 25. 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; $31K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ditch Superintendent
$30,722Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Donald Smith$30,722$28,333$27,454$25,365$24,608$23,979

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 15aYes

Programs and updates

Delivers irrigation water to its members and shareholders.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Mutual ditch company. Delivery of irrigation water to SHREHOLDERS/MEMBERS

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$116K
Ln 12
Gifts and grantsLn 1h$102K
Investment incomeLn 3$7K
Fees for servicesLn 2g$7K
Money outPt IX
$95K
Ln 25
Programscol B$95K
Owns and owesPt X
$196K
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$196K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$102K
Fees for servicesLn 2g$7K
Investment incomeLn 3$7K
Total revenueLn 12$116K
Assets in detailPt X, end of year
CashLn 1$196K
Cash and savings togetherLn 1–2$196K
Total assetsLn 16$196K
LiabilitiesLn 26$0
Net assetsLn 32$196K
OperationsPt I, VI
EmployeesI 51
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$175K$196K
Total assetsLn 16$175K$196K
LiabilitiesLn 26$0$0
Net assetsLn 32$175K$196K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$31K$31K$0$0
Payroll taxesLn 10$5K$5K$0$0
Legal feesLn 11b$10K$10K$0$0
Accounting feesLn 11c$5K$5K$0$0
Office expensesLn 13$929$929$0$0
InsuranceLn 23$3K$3K$0$0
Other expenses (24a–d)Ln 24$40K$40K$0$0
Total functional expensesLn 25$95K$95K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $116K$95K$21K$196K 990 PDF
FY2024 $269K$335K−$66K$175K 990 PDF
FY2023 $106K$92K$14K$241K 990 PDF
FY2022 $102K$73K$29K$228K 990 PDF
FY2021 $274K$105K$168K$198K 990 PDF
FY2020 $114K$30K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $115,767 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $141,931$101,627
I-9 Program service revenuePrior year $26,781$6,943
I-10 Investment income$7,197
I-11 Other revenuePrior year $100,524$0
I-12 Total revenuePrior year $269,236$115,767
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $32,432$35,242
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $302,345$59,641
I-18 Total expensesPrior year $334,777$94,883
I-19 Revenue less expensesPrior year −$65,541$20,884
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $115,767 across 4 lines filed
Lines not itemized here account for $6,943 of total revenue; see the IRS return.
VIII-1b Membership dues$101,627
VIII-1h Total contributions, gifts and grants$101,627
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$7,197
VIII-12 Total revenueRelated to mission $14,140 · Unrelated business $0 · Excluded from tax $0$115,767
Part IX · Statement of functional expenses $94,883 across 7 lines filed
IX-7 Other salaries and wagesPrograms $30,722 · Management $0 · Fundraising $0$30,722
IX-10 Payroll taxesPrograms $4,520 · Management $0 · Fundraising $0$4,520
IX-11b Legal feesPrograms $10,339 · Management $0 · Fundraising $0$10,339
IX-11c Accounting feesPrograms $4,897 · Management $0 · Fundraising $0$4,897
IX-13 Office expensesPrograms $929 · Management $0 · Fundraising $0$929
IX-23 InsurancePrograms $3,227 · Management $0 · Fundraising $0$3,227
IX-24 Other expenses (24a–d)Programs $40,249 · Management $0 · Fundraising $0$40,249
IX-25 Total functional expensesPrograms $94,883 · Management $0 · Fundraising $0$94,883
Part X · Balance sheet $196,290 assets, 5 lines filed
X-1 Cash, non-interest-bearingStart of year $175,406$196,290
X-16 Total assetsStart of year $175,406$196,290
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $175,406$196,290
X-33 Total liabilities and net assetsStart of year $175,406$196,290
Part XI · Reconciliation of net assets $196,290 net assets at year end
XI-1 Total revenue$115,767
XI-2 Total expenses$94,883
XI-3 Revenue less expenses$20,884
XI-4 Net assets at start of year$175,406
XI-10 Net assets at end of year$196,290

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

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