Delphia Melstone Canal Users Assn: FY2021 Nonprofit Profile & Form 990 (EIN 81-0249302)

Revenue by fiscal year
FY2020	$233K
FY2021	$233K
FY2022	$181K
FY2023	$181K
FY2024	$179K
FY2025	$205K

Expenses by fiscal year
FY2020	$227K
FY2021	$202K
FY2022	$210K
FY2023	$196K
FY2024	$239K
FY2025	$246K

Net assets by fiscal year
FY2020	$354K
FY2021	$386K
FY2022	$357K
FY2023	$342K
FY2024	$282K
FY2025	$242K

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2001.

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

Where the money goes

100 cents of each dollar spent went to programs.

100%

Program services 100% · $202K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII

Greg Seder

President and Director

$0Pt VII · Sec A

Charley Jennaway

Vice President and Directo

$0Pt VII · Sec A

Alan Hougen

Secretary/Treasurer and Di

$0Pt VII · Sec A

John Eike

Director

$0Pt VII · Sec A

Ed Bray

Director

$0Pt VII · Sec A

See Delphia Melstone Canal Users Assn 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 2Yes
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Delivers irrigation water to 46 members for their farms.

Questions for Delphia Melstone Canal Users Assn

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1 program · $202K · in their own filed words · FY2020

01

Provide irrigation water to 46 members.

$202Kprogram expense

By the numbers

The FY2021 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$233K

Ln 12

Gifts and grantsLn 1h$226K

Other incomeLn 4–11$6K

Investment incomeLn 3$2K

Money outPt IX

$202K

Ln 25

Programscol B$202K

Owns and owesPt X

$386K

net assets · Ln 32

Cash and savingsLn 1–2$104K

Total assetsLn 16$387K

LiabilitiesLn 26$429

PeoplePt VI, VII

5

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b5

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$226K

Government grantsLn 1e$10K

Investment incomeLn 3$2K

Other incomeLn 4–11$6K

Total revenueLn 12$233K

Assets in detailPt X, end of year

CashLn 1−$11K

SavingsLn 2$115K

Cash and savings togetherLn 1–2$104K

Land, buildings, equipmentLn 10c$282K

Total assetsLn 16$387K

LiabilitiesLn 26$429

Net assetsLn 32$386K

OperationsPt I, VI

EmployeesI 53

VolunteersI 65

Fiscal year endsHeaderSeptember

Conflict-of-interest policyVI 12aNo

Whistleblower policyVI 13No

Records policyVI 14No

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY21	End FY21
Cash and savingsLn 1–2	$107K	$104K
Land, buildings, equipmentLn 10c	$314K	$282K
Total assetsLn 16	$421K	$387K
LiabilitiesLn 26	$66K	$429
Net assetsLn 32	$354K	$386K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$25K
Payroll taxesLn 10	$3K
Accounting feesLn 11c	$815
Office expensesLn 13	$228
OccupancyLn 16	$1K
TravelLn 17	$12K
InterestLn 20	$2K
Depreciation, depletion and amortizationLn 22	$41K
InsuranceLn 23	$5K
Other expenses (24a–d)Ln 24	$110K
All other expensesLn 24e	$3K
Total functional expensesLn 25	$202K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2025 LatestFiled with the IRS Feb 12, 2026	$205K	$246K	−$41K	$242K	990 PDF
FY2024Filed with the IRS Jan 24, 2025	$179K	$239K	−$60K	$282K	990 PDF
FY2023Filed with the IRS Jan 16, 2024	$181K	$196K	−$15K	$342K	990 PDF
FY2022Filed with the IRS Jan 13, 2023	$181K	$210K	−$29K	$357K	990 PDF
FY2021 ViewingFiled with the IRS Aug 9, 2022	$233K	$202K	$32K	$386K	990 PDF
FY2020Filed with the IRS Jul 29, 2021	$233K	$227K	$6K	$354K	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 FY2021 990 (6 parts)

Part I · Summary $233,227 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $231,000$225,930

I-9 Program service revenuePrior year $0$0

I-10 Investment incomePrior year $1,511$1,642

I-11 Other revenuePrior year $473$5,655

I-12 Total revenuePrior year $232,984$233,227

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 $28,026$27,729

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $199,032$173,859

I-18 Total expensesPrior year $227,058$201,588

I-19 Revenue less expensesPrior year $5,926$31,639

Part VI · Governance 5 of 5 board members independent, 5 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members5

VI-2 Family or business relationship among officers or directorsYes

VI-12a Written conflict of interest policyNo

VI-13 Written whistleblower policyNo

VI-14 Document retention and destruction policyNo

VI-15a Process for setting top official's payNo

Part VIII · Statement of revenue $233,227 across 6 lines filed

VIII-1b Membership dues$216,186

VIII-1e Government grants$9,744

VIII-1h Total contributions, gifts and grants$225,930

VIII-3 Investment incomeExcluded from tax $1,642$1,642

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,655$5,655

VIII-12 Total revenueRelated to mission $5,655 · Unrelated business $0 · Excluded from tax $1,642$233,227

Part IX · Statement of functional expenses $201,588 across 11 lines filed

IX-7 Other salaries and wages$24,900

IX-10 Payroll taxes$2,829

IX-11c Accounting fees$815

IX-13 Office expenses$228

IX-16 Occupancy$1,200

IX-17 Travel$11,500

IX-20 Interest$1,628

IX-22 Depreciation, depletion and amortization$40,908

IX-23 Insurance$5,236

IX-24 Other expenses (24a–d)$109,810

IX-24e All other expenses$2,534

IX-25 Total functional expenses$201,588

Part X · Balance sheet $386,514 assets, 8 lines filed

X-1 Cash, non-interest-bearingStart of year $1,047−$10,778

X-2 Savings and temporary cash investmentsStart of year $106,158$114,801

X-10c Land, buildings and equipment, netStart of year $313,655$282,491

X-16 Total assetsStart of year $420,860$386,514

X-17 Accounts payable and accrued expensesStart of year $296$429

X-26 Total liabilitiesStart of year $66,414$429

X-32 Total net assets or fund balancesStart of year $354,446$386,085

X-33 Total liabilities and net assetsStart of year $420,860$386,514

Part XI · Reconciliation of net assets $386,085 net assets at year end

XI-1 Total revenue$233,227

XI-2 Total expenses$201,588

XI-3 Revenue less expenses$31,639

XI-4 Net assets at start of year$354,446

XI-9 Other changes in net assets$0

XI-10 Net assets at end of year$386,085

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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Delphia Melstone Canal Users Assn FY2021 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Delphia Melstone Canal Users Assn

By the numbers

Filing history

Schedules filed Part IV