Lake Irrigation District

Not tax-deductible

McCall, IDMutual-benefit / member-servingEIN 82-6008880

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Irrigation District for agricultural purposes.

$3K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · 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
2 of 2
filings with a surplus
Average surplus $23K a year · 11% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Pay to officers and key staff
$3K
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
Cash reserves
7 mo
of spending, in cash
Looks good: 6.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$188K
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
+65% vs prior year
Spent
$174K
Net assets
$67K
By yearFY2020–FY2025
Revenue
$208K
FY2025▲ +65%
Revenue by fiscal year
FY2020$140K
FY2021$0
FY2022$148K
FY2023$207K
FY2024$126K
FY2025$208K
Expenses
$174K
FY2025▼ -10%
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$195K
FY2024Not on file
FY2025$174K
Net assets
$67K
FY2025▲ +97%
Net assets by fiscal year
FY2020$141K
FY2021$140K
FY2022$83K
FY2023$95K
FY2024$34K
FY2025$67K

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 Feb 1974.

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

Who runs it and what they're paid

4 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation
$1,500Pt VII · Sec A
$600Pt VII · Sec A
Vice Chair
$600Pt VII · Sec A
$600Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Shirley Florence$1,500$1,500——$1,500
Arthur Troutner$600$600$600$600$600
William Maki$600$600$600$600$600
Justin Florence$600$600$600$600$600

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 Lake Irrigation District 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

Provides water for farming to support agriculture.

Provided by the organization

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1 program · in their own filed words · FY2025
01

Provides irrigation water to members as an irrigation district

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Fees for servicesLn 2g$208K
Investment incomeLn 3$28
Money outPt IX
$174K
Ln 25
Owns and owesPt X
$67K
net assets · Ln 32
Cash and savingsLn 1–2$96K
Total assetsLn 16$255K
LiabilitiesLn 26$188K
PeoplePt VI, VII
4
listed · VII A
PaidVII A4
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$208K
Investment incomeLn 3$28
Gains on assetsLn 7$0
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$96K
SavingsLn 2$0
Cash and savings togetherLn 1–2$96K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$5K
Other assetsLn 15$0
Total assetsLn 16$255K
LiabilitiesLn 26$188K
Net assetsLn 32$67K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
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$57K$96K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$11K$5K
Total assetsLn 16$222K$255K
LiabilitiesLn 26$188K$188K
Net assetsLn 32$34K$67K
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$28K
Pay of current officers, directors and key staffLn 5$3K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$92K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K
Management feesLn 11a$0
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$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$6K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$25K
All other expensesLn 24e$13K
Total functional expensesLn 25$174K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $208K$174K$34K$67K 990 PDF
FY2024 $126K$34K 990 PDF
FY2023 $207K$195K$12K$95K 990 PDF
FY2022 $148K$83K 990 PDF
FY2021 $0$140K 990 PDF
FY2020 $140K$141K 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 $207,816 across 7 lines filed
Lines not itemized here account for $207,788 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeExcluded from tax $28$28
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $207,788 · Excluded from tax $28$207,816
Part IX · Statement of functional expenses $174,130 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$28,055
IX-5 Pay of current officers, directors and key staff$3,300
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$92,357
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$6,798
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
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$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$5,650
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$24,922
IX-24e All other expenses$13,048
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$174,130
Part X · Balance sheet $255,473 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $57,301$96,034
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $104,149$104,149
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $49,795$49,795
X-10c Land, buildings and equipment, netStart of year $11,145$5,495
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $222,390$255,473
X-17 Accounts payable and accrued expensesStart of year $2,754$2,151
X-19 Deferred revenueStart of year $105,108$105,108
X-25 Other liabilitiesStart of year $80,281$80,821
X-26 Total liabilitiesStart of year $188,143$188,080
X-32 Total net assets or fund balancesStart of year $34,247$67,393
X-33 Total liabilities and net assetsStart of year $222,390$255,473
Part XI · Reconciliation of net assets $67,393 net assets at year end
XI-1 Total revenue$207,816
XI-2 Total expenses$174,130
XI-3 Revenue less expenses$33,686
XI-4 Net assets at start of year$34,247
XI-9 Other changes in net assets−$540
XI-10 Net assets at end of year$67,393

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

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