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Lower Community Ditch

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Category: Mutual/Membership Benefit Organizations, Other / Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$150k (2023)

Expenses
$154k (2023)

Total Assets
$159k (2023)

Total Liabilities
$0 (2023)

Source: Form 990 tax filings from 2015 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$149,665
Expenses
$154,392
Net Income
-$4,727
Net Assets
$158,787
Notable Sources of Revenue Percent of Total Revenue
Contributions $14,081
9.4%
Program Services $0
Investment Income $104
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $158,787
Total Liabilities $0
Net Assets $158,787
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Martin Nee (President) $0 $0
David Albin (Treasurer) $0 $0
Gary Ewing (Mayor Domo) $0 $0
Tom Tentler (Secretary) $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$135,079
Expenses
$166,815
Net Income
-$31,736
Net Assets
$163,514
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $41
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $165,378
Total Liabilities $1,864
Net Assets $163,514
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Martin Nee (President) $0 $0
Liza Ewing (Secretary) $0 $0
Gary Ewing (Mayor Domo) $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$136,622
Expenses
$107,047
Net Income
$29,575
Net Assets
$195,250
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $40
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$575
Other Revenue $0
Assets/Debt
Total Assets $196,859
Total Liabilities $1,609
Net Assets $195,250
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Martin Nee (President) $0 $0
Liza Ewing (Secretary) $0 $0
Gary Ewing (Mayor Domo) $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$99,281
Expenses
$104,463
Net Income
-$5,182
Net Assets
$165,675
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $42
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$24,523
Other Revenue $0
Assets/Debt
Total Assets $167,097
Total Liabilities $1,422
Net Assets $165,675
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Gary Ewing (Mayor Domo) $6,000 $0
Martin Nee (President) $665 $0
Liza Ewing (Secretary) $665 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$111,421
Expenses
$93,876
Net Income
$17,545
Net Assets
$170,857
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $97
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$967
Other Revenue $0
Assets/Debt
Total Assets $174,739
Total Liabilities $3,882
Net Assets $170,857
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Martin Nee (President) $0 $0
Liza Ewing (Secretary) $0 $0
Gary Ewing (Mayor Domo) $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$157,568
Expenses
$110,989
Net Income
$46,579
Net Assets
$153,312
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $29
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$3,020
Other Revenue $0
Assets/Debt
Total Assets $171,688
Total Liabilities $18,376
Net Assets $153,312
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Gary Ewing (Mayor Domo) $6,608 $0
Earnest Smith (President) $2,698 $0
Liza Ewing (Secretary) $1,045 $0
Kathy Belcher (Treasurer) $570 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$123,060
Expenses
$139,634
Net Income
-$16,574
Net Assets
$106,733
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$12,215
Other Revenue $0
Assets/Debt
Total Assets $139,588
Total Liabilities $32,855
Net Assets $106,733
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Earnest Smith (President) $0 $0
Janet Albin (Treasurer) $0 $0
Liza Ewing (Secretary) $0 $0
Gary Ewing (Mayor Domo) $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$95,444
Expenses
$105,704
Net Income
-$10,260
Net Assets
$123,307
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$11,182
Other Revenue $0
Assets/Debt
Total Assets $123,307
Total Liabilities $0
Net Assets $123,307
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Earnest Smith (President) $0 $0
Janet Albin (Treasurer) $0 $0
Liza Ewing (Secretary) $0 $0
Gary Ewing (Mayor Domo) $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$110,171
Expenses
$105,543
Net Income
$4,628
Net Assets
$133,567
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $8
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$23,820
Other Revenue $37,243
33.8%
Assets/Debt
Total Assets $135,400
Total Liabilities $1,833
Net Assets $133,567
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Other
Earnest Smith (President) $9,166 $0
Dennis Taylor (Mayor Domo) $5,600 $0
Gary Ewing (Treasurer) $1,200 $0
Liza Ewing (Secretary) $1,200 $0

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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