Tsaile-Wheatfields Dineh Water User FY2020 filing

Not tax-deductible

Tsaile, AZMutual-benefit / member-servingSince 2002Mutual/Membership EIN 46-0502067Revenue $138K in FY2020

On file with the IRSPo Box A115, 86556-5004 · Tsaile, AZTax-exempt since Jul 2014

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Our purpose is to promote viable agriculture and ranching for the local community through a reduction of idle farmlands; improving the irrigation system; creating better sustainable crop production; and providing education opportunities on land and water conservation methods.

Mission: Form 990 Part I, line 1

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FY2020 · 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
1 of 6
filings with a surplus
Average deficit $133K a year · 91% of revenue · last 6 filings
Concern: a surplus in 1 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$13K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$138K
Spent
$458K
To programs
0%
Net assets
$751K
By yearFY2020–FY2025
Revenue
$138K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$138K
FY2021$145K
FY2022$9K
FY2023$528K
FY2024$42K
FY2025$12K
Expenses
$458K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$458K
FY2021$192K
FY2022$230K
FY2023$217K
FY2024$312K
FY2025$263K
Net assets
$751K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$751K
FY2021$703K
FY2022$726K
FY2023$1.0M
FY2024$769K
FY2025$517K

From the FY2020 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2010-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Jul 2014.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Tsaile-Wheatfields Dineh Water User executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Boosts local farming by reducing idle land, improving irrigation, and teaching conservation.

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Provided by the organization

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3 programs · in their own filed words · FY2020
01

Irrigation

The Wheatfields Water User staff continue to provide technical assistance to farmers in all three farming areas with scheduled irrigation service. Farmlands are irrigated two to three times a week for crop production.

Pt IX · col B
02

Fencing

There are a total of 127 land permittees who manage farmlands in three community farming districts. The organization obtained funds from the Navajo Nation to assist farmers in revitalizing these farmlands using sustainable strategies, needed materials and equipment, and other resources.

Pt IX · col B
03

Harvesting

In 2020, we assisted local farmers with harvesting their crop using out farm equipment and equipment. On lands that our organization leased from other farmers we planted hay, then provided a period of time (about 30 days) to ranchers to allow their livestock to graze in the fields.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$138K
Ln 12
Gifts and grantsLn 1h$114K
Fees for servicesLn 2g$12K
Other incomeLn 4–11$12K
Money outPt IX
$458K
Ln 25
Owns and owesPt X
$751K
net assets · Ln 32
Cash and savingsLn 1–2$64K
Total assetsLn 16$763K
LiabilitiesLn 26$13K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$114K
Government grantsLn 1e$56K
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$12K
Investment incomeLn 3$135
Other incomeLn 4–11$12K
Gains on assetsLn 7$0
Total revenueLn 12$138K
Assets in detailPt X, end of year
CashLn 1$30K
SavingsLn 2$33K
Cash and savings togetherLn 1–2$64K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$685K
Other assetsLn 15$0
Total assetsLn 16$763K
LiabilitiesLn 26$13K
Net assetsLn 32$751K
OperationsPt I, VI
EmployeesI 53
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$233K$64K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$813K$685K
Total assetsLn 16$1.1M$763K
LiabilitiesLn 26−$11K$13K
Net assetsLn 32$1.1M$751K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$191K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$15K
Management feesLn 11a$16K
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$2K
Information technologyLn 14$4K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$772
InterestLn 20$895
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$128K
InsuranceLn 23$24K
Other expenses (24a–d)Ln 24$51K
All other expensesLn 24e$25K
Total functional expensesLn 25$458K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $12K$263K−$251K$517K 990 PDF
FY2024 $42K$312K−$270K$769K 990 PDF
FY2023 $528K$217K$311K$1.0M 990 PDF
FY2022 $9K$230K−$220K$726K 990 PDF
FY2021 $145K$192K−$48K$703K 990 PDF
FY2020 Viewing $138K$458K−$319K$751K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $138,043 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $737,628$114,126
I-9 Program service revenuePrior year $51,061$12,010
I-10 Investment incomePrior year $133$135
I-11 Other revenuePrior year $0$11,772
I-12 Total revenuePrior year $788,822$138,043
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $213,361$205,304
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $486,479$252,208
I-18 Total expensesPrior year $699,840$457,512
I-19 Revenue less expensesPrior year $88,982−$319,469
Part VI · Governance 0 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $138,043 across 15 lines filed
Lines not itemized here account for $11,772 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$850
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$55,557
VIII-1f All other contributions, gifts and grants$57,719
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$114,126
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $12,010 · Unrelated business $0 · Excluded from tax $0$12,010
VIII-3 Investment incomeRelated to mission $135 · Unrelated business $0 · Excluded from tax $0$135
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $23,917 · Unrelated business $0 · Excluded from tax $0$138,043
Part IX · Statement of functional expenses $457,512 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$190,534
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$14,770
IX-11a Management fees$16,317
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$1,658
IX-14 Information technology$3,585
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$772
IX-20 Interest$895
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$128,266
IX-23 Insurance$24,247
IX-24 Other expenses (24a–d)$51,470
IX-24e All other expenses$24,998
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$457,512
Part X · Balance sheet $763,069 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $202,487$30,012
X-2 Savings and temporary cash investmentsStart of year $30,485$33,496
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $14,185$14,995
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $812,832$684,566
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $1,059,989$763,069
X-17 Accounts payable and accrued expensesStart of year −$427$10,057
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year −$10,487$2,491
X-26 Total liabilitiesStart of year −$10,914$12,548
X-27 Net assets without donor restrictionsStart of year $41,399$30,201
X-28 Net assets with donor restrictionsStart of year $1,029,504$720,320
X-32 Total net assets or fund balancesStart of year $1,070,903$750,521
X-33 Total liabilities and net assetsStart of year $1,059,989$763,069
Part XI · Reconciliation of net assets $750,521 net assets at year end
XI-1 Total revenue$138,043
XI-2 Total expenses$457,512
XI-3 Revenue less expenses−$319,469
XI-4 Net assets at start of year$1,070,903
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments−$913
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$750,521

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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