Nonprofit · EIN 85-0331195
LOWER COMMUNITY DITCH
Tax-exempt (reinstated) · AZTEC, NM 87410
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $256,388 | $250,093 | $6,295 | $95,014 | $2,022 | $92,992 |
| December 31, 2024 | 990 | $268,445 | $258,924 | $9,521 | $88,934 | $2,237 | $86,697 |
| December 31, 2023 | 990-EZ | $149,665 | $154,392 | -$4,727 | $158,787 | $0 | $158,787 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $256,248
- of which government grants
- $114,290
- Membership dues
- $141,958
- Program service revenue
- $0
- Investment income
- $140
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $79,720
- Salaries, compensation and benefits (total)
- $85,819
- Professional fundraising fees
- $0
- Accounting fees
- $8,725
- Occupancy
- $7,200
- Program services (functional)
- $250,093
Balance sheet and other
- Total assets, start of year
- $88,934
- Total assets, end of year
- $95,014
- Total liabilities, end of year
- $2,022
- Net assets, end of year
- $92,992
- Net assets without donor restrictions
- $92,992
- Gross receipts
- $256,388
- Employees
- 0
- Volunteers
- 5
- Year formed
- 2015
- State of legal domicile
- NM
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN NEE | PRESIDENT Officer | 1 | $0 |
| DAVID ALBIN | TREASURER Officer | 1 | $0 |
| GARY EWING | MAYOR DOMO Officer | 10 | $0 |
| TOM TENTLER | SECRETARY Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN NEE | PRESIDENT Officer | 1 | $0 |
| DAVID ALBIN | TREASURER Officer | 1 | $0 |
| GARY EWING | MAYOR DOMO Officer | 10 | $0 |
| TOM TENTLER | SECRETARY Officer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN NEE | PRESIDENT | 1 | $0 |
| DAVID ALBIN | TREASURER | 1 | $0 |
| GARY EWING | MAYOR DOMO | 10 | $0 |
| TOM TENTLER | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 404, AZTEC, NM 87410-0404
- In care of
- % MARTIN NEE
- Principal officer (990 for 2025)
- MARTIN NEE, PO BOX 404, AZTEC, NM 87410
- Signed the 990
- MARTIN NEE, PRESIDENT
- Return prepared by
- Chipman & Associates
Mission
THE PURPOSE OF THIS ORGANIATION IS TO PROVIDE IRRIGATION WATER TO LOCAL USERS FOR FARM AND ANIMAL USE.
Program accomplishments
- THE ORGANIZATION ACHIEVED REDIRECTING RIVER WATER TO A DITCH CHANNEL WHEREUPON OVER 500 MEMBERS WERE ABLE TOExpenses $250,093 · grants $114,290 · revenue $256,388
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 85-0331195
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $95,014
- Income (IRS master file)
- $256,388
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- April 8, 2015
- Reinstated
- Effective January 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $256,388 | $250,093 | $95,014 | XML |
| 990 | December 2024 | $268,445 | $258,924 | $88,934 | XML |
| 990-EZ | December 2023 | $149,665 | $154,392 | $158,787 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 85-0331195).
Questions about LOWER COMMUNITY DITCH
- What is the EIN of LOWER COMMUNITY DITCH?
- The employer identification number (EIN) of LOWER COMMUNITY DITCH is 85-0331195.
- Is LOWER COMMUNITY DITCH tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective January 15, 2015.
- Are donations to LOWER COMMUNITY DITCH tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOWER COMMUNITY DITCH file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOWER COMMUNITY DITCH due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOWER COMMUNITY DITCH last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOWER COMMUNITY DITCH?
- The 990 for the year ended December 31, 2025 names MARTIN NEE.
- Who are the officers and directors of LOWER COMMUNITY DITCH?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does LOWER COMMUNITY DITCH have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $256,388, expenses of $250,093 and total assets of $95,014 at year end.
Other nonprofits in AZTEC
- AZTEC WELL SERVICING COMPANY AND RELATED COMPANIES MEDICAL PLAN TR EIN 74-6559303 · last filed 990 for 2025
- SOUTHSIDE MUTUAL DOMESTIC WATER ASSOCIATION EIN 26-1095207 · last filed 990 for 2025
- CEDAR HILL COMMUNITY CEMETERY ASSOCIATION INC EIN 85-0249425 · last filed 990-N for 2025
- AZTEC CEMETERY ASSOCIATION EIN 85-0255711 · last filed 990-N for 2025
- KINTEEL RESIDENTIAL CAMPUS INC EIN 74-2821179 · last filed 990 for 2025
- FOUR CORNERS EQUINE RESCUE EIN 20-0979636 · last filed 990 for 2024
- CREDIT UNIONS IN THE STATE OF NEW MEXICO EIN 85-0157089 · last filed 990 for 2025
- SHADOW OF HIS WINGS EIN 47-1011046 · last filed 990 for 2025
All nonprofits in AZTEC · New Mexico · Mutual and membership benefit