Little Sandy Creek 40 is a flood risk reduction structure located in Thayer County, Nebraska, specifically in the city of Powell. Completed in 2008, this earth dam stands at a height of 45 feet and has a structural height of 60 feet, with a length of 2000 feet. It serves the primary purpose of flood risk reduction for the surrounding area, with a drainage area of 22.7 square miles and a maximum discharge capacity of 2503 cubic feet per second.

With a storage capacity of 6035 acre-feet, Little Sandy Creek 40 plays a crucial role in mitigating flood risks along the Little Sandy Creek. Despite its low hazard potential, the dam is regularly inspected by the Nebraska Department of Natural Resources to ensure its structural integrity. As of the last assessment in June 2018, the dam was reported to be in satisfactory condition, meeting safety guidelines and serving as a vital piece of infrastructure for the local community.

As a locally owned structure under the jurisdiction of the state, Little Sandy Creek 40 exemplifies the importance of proactive flood risk management in the face of changing climate patterns. Its presence not only safeguards the area from potential flooding but also highlights the collaborative efforts between local government agencies and state regulators to protect water resources and communities from the impacts of extreme weather events.