The Waco -Custer Ditch Company (EIN 810232971) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1963

Legal Domicile

Principal Officer

SCOTT RUFF

Phone

4067495772

Tax Period

2024-10-01 to 2025-09-30

The Waco -Custer Ditch Company, founded in 1963, is a micro nonprofit that reported $70K in total revenue in fiscal year 2024. Revenue fell 69% from the prior year — a significant decline worth monitoring. Expenses of $88K exceeded revenue, resulting in a 25% operating deficit.

Mission

Maintenance of agricultural irrigation system for farmers in the Waco and Custer farming communities.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $70,100

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $70,100

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,902

Fundraising Expenses $0

Other Expenses $77,917

TOTAL EXPENSES $87,819

Year-over-Year Comparison

	2024	2023	Change
Revenue	$70,100	$225,010	-0.7%
Expenses	$87,819	$77,239	+0.1%
Net Income	$-17,719	$147,771	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,250

Total Directors

$2,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALLEN PERRY	DITCH RIDER	11.00		$6,300	$0	$6,300
SCOTT RUFF	Secretary	1.00	Officer Director	$1,950	$0	$1,950
CHAD KUNTZ	Director	0.00	Director	$150	$0	$150
JEFF KELLER	Director	0.00	Officer Director	$150	$0	$150
JOE KEMPH JR	President	0.00	Officer Director	$150	$0	$150
ALLEN PERRY	DITCHRIDER	11.00		$0	$0	$0
JULIE PERRY	LABORER	0.00		$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$70,100	$87,819	$776,634	$-17,719
2024	$225,010	$77,239	$794,352	$147,771
2023	$49,886	$49,464	$630,305	$422
2022	$68,380	$99,571	$628,561	$-31,191
2021	$68,407	$88,599	$659,742	$-20,192
2020	$67,570	$74,370	$679,932	$-6,800
2019	$69,566	$55,510	$686,746	$14,056
2018	$65,683	$47,694	$672,630	$17,989

The Waco -Custer Ditch Company