Lower Community Ditch: FY2024 Nonprofit Profile & Form 990 (EIN 85-0331195)

Gary Ewing’s $6K as Mayor Domo is at the 39th percentile of top reported officer pay among 540 $100K–1M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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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

Supplies irrigation water for local farms and animals.

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1 program · $259K · in their own filed words · FY2024

01

The organization achieved redirecting river water to a ditch channel whereupon over 500 members were able to

$259Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$268K

Ln 12

Gifts and grantsLn 1h$268K

Investment incomeLn 3$6

Money outPt IX

$259K

Ln 25

Programscol B$259K

Owns and owesPt X

$87K

net assets · Ln 32

Cash and savingsLn 1–2$28K

Total assetsLn 16$89K

LiabilitiesLn 26$2K

PeoplePt VI, VII

4

listed · VII A

PaidVII A0

Voting boardVI 1a0

IndependentVI 1b0

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$268K

Government grantsLn 1e$120K

Investment incomeLn 3$6

Total revenueLn 12$268K

Assets in detailPt X, end of year

CashLn 1$28K

Cash and savings togetherLn 1–2$28K

Total assetsLn 16$89K

LiabilitiesLn 26$2K

Net assetsLn 32$87K

OperationsPt I, VI

EmployeesI 50

VolunteersI 65

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY24	End FY24
Cash and savingsLn 1–2	$17K	$28K
Total assetsLn 16	$79K	$89K
LiabilitiesLn 26	$2K	$2K
Net assetsLn 32	$77K	$87K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$78K	$78K
Payroll taxesLn 10	$6K	$6K
Accounting feesLn 11c	$16K	$16K
Office expensesLn 13	$7K	$7K
OccupancyLn 16	$7K	$7K
InsuranceLn 23	$11K	$11K
Other expenses (24a–d)Ln 24	$134K	$134K
Total functional expensesLn 25	$259K	$259K	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 Latest	$256K	$250K	$6K	$93K	990 PDF
FY2024 Viewing	$268K	$259K	$10K	$87K	990 PDF
FY2023	$150K			$159K	990 PDF
FY2022	$135K			$164K	990 PDF
FY2021	$137K			$195K	990 PDF
FY2020	$99K			$166K	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 FY2024 990 (6 parts)

Part I · Summary $268,445 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $120,251$268,439

I-9 Program service revenuePrior year $148,188$0

I-10 Investment income$6

I-11 Other revenuePrior year $168$0

I-12 Total revenuePrior year $268,607$268,445

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefitsPrior year $78,342$84,197

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $180,582$174,727

I-18 Total expensesPrior year $258,924$258,924

I-19 Revenue less expensesPrior year $9,683$9,521

Part VI · Governance 2 to look at

VI-1a Voting members of the governing body0

VI-1b Independent voting members0

VI-12a Written conflict of interest policyNo

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

Part VIII · Statement of revenue $268,445 across 6 lines filed

VIII-1b Membership dues$148,188

VIII-1e Government grants$120,251

VIII-1h Total contributions, gifts and grants$268,439

VIII-3 Investment incomeRelated to mission $6$6

VIII-8 Net income from fundraising events$0

VIII-12 Total revenueRelated to mission $6 · Unrelated business $0 · Excluded from tax $0$268,445

Part IX · Statement of functional expenses $258,924 across 7 lines filed

IX-7 Other salaries and wagesPrograms $78,342$78,342

IX-10 Payroll taxesPrograms $5,855$5,855

IX-11c Accounting feesPrograms $15,587$15,587

IX-13 Office expensesPrograms $6,634$6,634

IX-16 OccupancyPrograms $7,200$7,200

IX-23 InsurancePrograms $11,407$11,407

IX-24 Other expenses (24a–d)Programs $133,899$133,899

IX-25 Total functional expensesPrograms $258,924 · Management $0 · Fundraising $0$258,924

Part X · Balance sheet $88,934 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $17,367$27,644

X-4 Accounts receivableStart of year $61,914$61,290

X-16 Total assetsStart of year $79,281$88,934

X-17 Accounts payable and accrued expensesStart of year $2,105$2,237

X-26 Total liabilitiesStart of year $2,105$2,237

X-27 Net assets without donor restrictionsStart of year $77,176$86,697

X-32 Total net assets or fund balancesStart of year $77,176$86,697

X-33 Total liabilities and net assetsStart of year $79,281$88,934

Part XI · Reconciliation of net assets $86,697 net assets at year end

XI-1 Total revenue$268,445

XI-2 Total expenses$258,924

XI-3 Revenue less expenses$9,521

XI-4 Net assets at start of year$77,176

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$86,697

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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Lower Community Ditch FY2024 filing

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