Springer Ditch Company FY2020 filing

Not tax-deductible

Springer, NMMutual-benefit / member-servingMutual / membership EIN 85-0156267Revenue $44K in FY2020

On file with the IRSPo Box 275, 87747-0275 · Springer, NMTax-exempt since Apr 1966

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The Springer Ditch Company operates and maintains a water-irrigation system in the Springer, New Mexico area for assocation members.

100¢ of each $1 spent went to programs.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $7K a year · 14% 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
$12K
to officers and key staff · 38% of spending
Concern: pay to officers and key staff is 38% of spending; over 30%.
Pt VII · Sec A
108 mo
of spending, in cash
Looks good: 107.9 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
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$44K
Spent
$31K
To programs
100%
Net assets
$311K
By yearFY2020–FY2024
Revenue
$44K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$44K
FY2021$42K
FY2022$66K
FY2023$63K
FY2024$50K
Expenses
$31K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$31K
FY2021$64K
FY2022$55K
FY2023$45K
FY2024$32K
Net assets
$311K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$311K
FY2021$290K
FY2022$302K
FY2023$319K
FY2024$336K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1966.

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% · $31K

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; $12K paid to officers and key staff.

Part VII, Section A · reportable compensation
Ditch Rider / Seasonal
$6,076Pt VII · Sec A
Secretary / Treasurer
$4,200Pt VII · Sec A
$1,546Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2021FY2020
Andy Yates$5,693$7,743$6,076
Ginger Jackson$4,200——
Velma Crawford—$4,200$4,200
Tammy Eppler—$2,100—
Tommy L Crawford$720—$1,546

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Manages and maintains a water-irrigation system for members in the Springer, New Mexico area.

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Provided by the organization

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1 program · $31K · in their own filed words · FY2020
01

The Springer Ditch Company operates and maintains a water-irrigation system in the Springer, New Mexico area for association members.

$31Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$44K
Ln 12
Fees for servicesLn 2g$41K
Other incomeLn 4–11$2K
Investment incomeLn 3$200
Money outPt IX
$31K
Ln 25
Programscol B$31K
Owns and owesPt X
$311K
net assets · Ln 32
Cash and savingsLn 1–2$282K
Total assetsLn 16$311K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$41K
Investment incomeLn 3$200
Other incomeLn 4–11$2K
Total revenueLn 12$44K
Assets in detailPt X, end of year
CashLn 1$89K
SavingsLn 2$194K
Cash and savings togetherLn 1–2$282K
Land, buildings, equipmentLn 10c$28K
Other assetsLn 15$50
Total assetsLn 16$311K
LiabilitiesLn 26$0
Net assetsLn 32$311K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
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 FY20End FY20
Cash and savingsLn 1–2$266K$282K
Land, buildings, equipmentLn 10c$28K$28K
Total assetsLn 16$296K$311K
LiabilitiesLn 26$0$0
Net assetsLn 32$296K$311K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$10K$10K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$786$786
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$229$229
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1K$1K
TravelLn 17$2K$2K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$16K$16K
All other expensesLn 24e$338$338
Total functional expensesLn 25$31K$31K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $50K$32K$17K$336K 990 PDF
FY2023 $63K$45K$17K$319K 990 PDF
FY2022 $66K$55K$11K$302K 990 PDF
FY2021 $42K$64K−$22K$290K 990 PDF
FY2020 Viewing $44K$31K$13K$311K 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 FY2020 990 (6 parts)
Part I · Summary $44,076 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $46,578$41,443
I-10 Investment incomePrior year $238$200
I-11 Other revenuePrior year $2,817$2,433
I-12 Total revenuePrior year $49,633$44,076
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,414$11,062
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $17,467$20,324
I-18 Total expensesPrior year $30,881$31,386
I-19 Revenue less expensesPrior year $18,752$12,690
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
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 payYes
Part VIII · Statement of revenue $44,076 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$41,443
VIII-3 Investment income$200
VIII-6 Net rental income or loss$2,433
VIII-12 Total revenue$44,076
Part IX · Statement of functional expenses $31,386 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $10,276$10,276
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $786$786
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $1,170$1,170
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $229$229
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $1,200$1,200
IX-17 TravelPrograms $1,750$1,750
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $15,637$15,637
IX-24e All other expensesPrograms $338$338
IX-25 Total functional expensesPrograms $31,386$31,386
Part X · Balance sheet $311,475 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $76,031$88,569
X-2 Savings and temporary cash investmentsStart of year $189,582$193,523
X-4 Accounts receivableStart of year $2,596$1,541
X-10c Land, buildings and equipment, netStart of year $27,792$27,792
X-15 Other assetsStart of year $50$50
X-16 Total assetsStart of year $296,051$311,475
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $296,051$311,475
X-33 Total liabilities and net assetsStart of year $296,051$311,475
Part XI · Reconciliation of net assets $311,475 net assets at year end
XI-1 Total revenue$44,076
XI-2 Total expenses$31,386
XI-3 Revenue less expenses$12,690
XI-4 Net assets at start of year$296,051
XI-9 Other changes in net assets$2,734
XI-10 Net assets at end of year$311,475

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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