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Lenroot Canal Company

Not tax-deductible

Rexburg, IDMutual-benefit / member-servingMutual/MembershipEIN 82-0138487

Provide irrigation water to homes and farms along the canal.

92¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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
3 of 6
filings with a surplus
Average surplus $30K a year · 37% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
73 mo
of spending, in cash
Looks good: 73.2 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
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$200K
+71% vs prior year
Spent
$51K
To programs
92%
Net assets
$571K
By yearFY2020–FY2025
Revenue
$200K
FY2025▲ +71%
Revenue by fiscal year
FY2020$39K
FY2021$44K
FY2022$52K
FY2023$37K
FY2024$117K
FY2025$200K
Expenses
$51K
FY2025▼ -9%
Expenses by fiscal year
FY2020$47K
FY2021$67K
FY2022$43K
FY2023$42K
FY2024$56K
FY2025$51K
Net assets
$571K
FY2025▲ +35%
Net assets by fiscal year
FY2020$380K
FY2021$357K
FY2022$366K
FY2023$361K
FY2024$422K
FY2025$571K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2000.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $47K Management & general 8% · $4K

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
Lynn Nelson JR
Vice Preside
$0Pt VII · Sec A
Rick Sutton
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Jared Orr
Director
$0Pt VII · Sec A
Mike Munns
Director
$0Pt VII · Sec A
See Lenroot Canal Company 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supplies irrigation water to homes and farms along the canal.

Provided by the organization

This section is blank until Lenroot Canal Company claims this page.

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1 program service account for $47K of program spending, described in the organization's own filed words · FY2025.
01

The canal company provided irrigation water and maintained the canals for the farms and homes along the canal.

$47Kprogram expense

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By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$200K
Ln 12
Fees for servicesLn 2g$200K
Money outPt IX
$51K
Ln 25
Programscol B$47K
Managementcol C$4K
Owns and owesPt X
$571K
net assets · Ln 32
Cash and savingsLn 1–2$311K
Total assetsLn 16$571K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$200K
Total revenueLn 12$200K
Assets in detailPt X, end of year
CashLn 1$311K
Cash and savings togetherLn 1–2$311K
Land, buildings, equipmentLn 10c$252K
Total assetsLn 16$571K
LiabilitiesLn 26$0
Net assetsLn 32$571K
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
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
LineStart FY25End FY25
Cash and savingsLn 1–2$163K$311K
Land, buildings, equipmentLn 10c$252K$252K
Total assetsLn 16$422K$571K
LiabilitiesLn 26$0$0
Net assetsLn 32$422K$571K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$3K$3K
Payroll taxesLn 10$229$229
Accounting feesLn 11c$700$700
Office expensesLn 13$82$82
InsuranceLn 23$795$795
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$465$465
Total functional expensesLn 25$51K$47K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $200K$51K$149K$571K 990 PDF
FY2024 $117K$56K$61K$422K 990 PDF
FY2023 $37K$42K−$5K$361K 990 PDF
FY2022 $52K$43K$9K$366K 990 PDF
FY2021 $44K$67K−$24K$357K 990 PDF
FY2020 $39K$47K−$8K$380K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $200,273 across 2 lines filed
Lines not itemized here account for $400 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $199,873$199,873
VIII-12 Total revenueRelated to mission $200,273$200,273
Part IX · Statement of functional expenses $51,027 across 7 lines filed
IX-7 Other salaries and wagesManagement $3,000$3,000
IX-10 Payroll taxesManagement $229$229
IX-11c Accounting feesManagement $700$700
IX-13 Office expensesManagement $82$82
IX-23 InsurancePrograms $795$795
IX-24 Other expenses (24a–d)Programs $45,756$45,756
IX-24e All other expensesPrograms $465$465
IX-25 Total functional expensesPrograms $47,016 · Management $4,011 · Fundraising $0$51,027
Part X · Balance sheet $571,011 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $162,823$311,291
X-4 Accounts receivableStart of year $7,107$7,885
X-10c Land, buildings and equipment, netStart of year $251,835$251,835
X-16 Total assetsStart of year $421,765$571,011
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $421,765$571,011
X-32 Total net assets or fund balancesStart of year $421,765$571,011
X-33 Total liabilities and net assetsStart of year $421,765$571,011
Part XI · Reconciliation of net assets $571,011 net assets at year end
XI-1 Total revenue$200,273
XI-2 Total expenses$51,027
XI-3 Revenue less expenses$149,246
XI-4 Net assets at start of year$421,765
XI-10 Net assets at end of year$571,011

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

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