Old Owyhee Ditch Improvement District

Not tax-deductible

Ontario, ORMutual-benefit / member-servingPublic & Societal Benefit EIN 30-0437163Revenue $659K in FY2025Latest return filed May 13, 2026

On file with the IRSOntario, ORTax-exempt since Aug 2009

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To provide irrigation water to its members

79¢ of each $1 spent went to programs.
$10K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 7
filings with a surplus
Average surplus $50K a year · 11% of revenue · last 7 filings
Worth a look: a surplus in 4 of the last 7 filings.
Pt I · Ln 19 · 7 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
16 mo
of spending, in cash
Looks good: 16.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$659K
+8% vs prior year
Spent
$432K
To programs
79%
Net assets
$1.5M
By yearFY2019–FY2025
Revenue
$659K
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2019$352K
FY2020$342K
FY2021$434K
FY2022$443K
FY2023$499K
FY2024$608K
FY2025$659K
Expenses
$432K
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2019$413K
FY2020$392K
FY2021$412K
FY2022$425K
FY2023$514K
FY2024$397K
FY2025$432K
Net assets
$1.5M
FY2025▲ +18%
Tap a bar for its year
Net assets by fiscal year
FY2019$1.1M
FY2020$1.1M
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.3M
FY2025$1.5M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $342K Management & general 21% · $90K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

8 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary
$10,000Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Mike Blackaby’s $10K as Secretary is at the 9th percentile of top reported officer pay among 1043 $100K–1M public & societal benefit 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.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mike Blackaby$10,000$9,600$9,600$9,500$9,000$9,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Old Owyhee Ditch Improvement District executive salaries →

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 to its members.

Questions for Old Owyhee Ditch Improvement District

Tap to ask. Old Owyhee Ditch Improvement District sees how many people are interested.

Your first name shows with your question. Old Owyhee Ditch Improvement District answers here, for everyone.

1 program · in their own filed words · FY2025
01

To provide irrigation water to its members

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$659K
Ln 12
Fees for servicesLn 2g$590K
Other incomeLn 4–11$44K
Investment incomeLn 3$24K
Money outPt IX
$432K
Ln 25
Programscol B$342K
Managementcol C$90K
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$579K
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$590K
Investment incomeLn 3$24K
Other incomeLn 4–11$44K
Total revenueLn 12$659K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$550K
Cash and savings togetherLn 1–2$579K
Accounts receivableLn 4$50K
Prepaid expenses and deferred chargesLn 9$2K
Land, buildings, equipmentLn 10c$290K
Intangible assetsLn 14$600K
Other assetsLn 15$6K
Total assetsLn 16$1.5M
LiabilitiesLn 26$0
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 54
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$332K$579K
Land, buildings, equipmentLn 10c$326K$290K
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.3M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$151K$131K$21K
Other employee benefitsLn 9$9K$9K
Payroll taxesLn 10$12K$12K
Accounting feesLn 11c$6K$6K
Office expensesLn 13$807$807
OccupancyLn 16$5K$5K
Depreciation, depletion and amortizationLn 22$35K$35K
InsuranceLn 23$64K$64K
Other expenses (24a–d)Ln 24$138K$126K$13K
All other expensesLn 24e$10K$629$9K
Total functional expensesLn 25$432K$342K$90K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 13, 2026 $659K$432K$227K$1.5M 990 PDF
FY2024Filed with the IRS Oct 14, 2025 $608K$397K$211K$1.3M 990 PDF
FY2023Filed with the IRS Aug 19, 2024 $499K$514K−$15K$1.1M 990 PDF
FY2022Filed with the IRS Jun 7, 2023 $443K$425K$18K$1.1M 990 PDF
FY2021Filed with the IRS May 4, 2022 $434K$412K$22K$1.1M 990 PDF
FY2020Filed with the IRS Jun 8, 2021 $342K$392K−$50K$1.1M 990 PDF
FY2019Filed with the IRS Jan 20, 2021 $352K$413K−$61K$1.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $659,061 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $581,674$590,478
I-10 Investment incomePrior year $14,288$24,187
I-11 Other revenuePrior year $12,153$44,396
I-12 Total revenuePrior year $608,115$659,061
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $168,233$171,982
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $228,598$259,600
I-18 Total expensesPrior year $396,831$431,582
I-19 Revenue less expensesPrior year $211,284$227,479
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $659,061 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $590,478$590,478
VIII-3 Investment incomeRelated to mission $24,187$24,187
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $44,396$44,396
VIII-12 Total revenueRelated to mission $659,061$659,061
Part IX · Statement of functional expenses $431,582 across 10 lines filed
IX-7 Other salaries and wagesPrograms $130,770 · Management $20,630$151,400
IX-9 Other employee benefitsPrograms $9,000$9,000
IX-10 Payroll taxesPrograms $11,582$11,582
IX-11c Accounting feesManagement $6,398$6,398
IX-13 Office expensesManagement $807$807
IX-16 OccupancyManagement $4,800$4,800
IX-22 Depreciation, depletion and amortizationManagement $35,432$35,432
IX-23 InsurancePrograms $63,974$63,974
IX-24 Other expenses (24a–d)Programs $125,593 · Management $12,742$138,335
IX-24e All other expensesPrograms $629 · Management $9,225$9,854
IX-25 Total functional expensesPrograms $341,548 · Management $90,034 · Fundraising $0$431,582
Part X · Balance sheet $1,526,662 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $8,916$28,352
X-2 Savings and temporary cash investmentsStart of year $323,305$550,491
X-4 Accounts receivableStart of year $33,331$50,023
X-9 Prepaid expenses and deferred chargesStart of year $2,748$1,841
X-10c Land, buildings and equipment, netStart of year $325,747$290,314
X-14 Intangible assetsStart of year $600,000$600,000
X-15 Other assetsStart of year $5,136$5,641
X-16 Total assetsStart of year $1,299,183$1,526,662
X-26 Total liabilitiesStart of year $0$0
X-31 Retained earnings or endowmentStart of year $1,299,183$1,526,662
X-32 Total net assets or fund balancesStart of year $1,299,183$1,526,662
X-33 Total liabilities and net assetsStart of year $1,299,183$1,526,662
Part XI · Reconciliation of net assets $1,526,662 net assets at year end
XI-1 Total revenue$659,061
XI-2 Total expenses$431,582
XI-3 Revenue less expenses$227,479
XI-4 Net assets at start of year$1,299,183
XI-10 Net assets at end of year$1,526,662

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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