Fremont-Madison Irrigation District

Not tax-deductible

Saint Anthony, IDMutual-benefit / member-servingEIN 82-6008976Revenue $1.6M in FY2024

On file with the IRSPo Box 15, 83445-0015 · Saint Anthony, IDTax-exempt since Jun 1993

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Irrigation District formed to maintain canals and waterways to distribute water to the farmers, ranchers and other canal companies who are members of the Irrigation District.

88¢ of each $1 spent went to programs.
$138K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $33K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$138K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
18 mo
of spending, in cash
Looks good: 17.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$783K
17% of total assets
Looks good: liabilities are 17% 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
$1.6M
+71% vs prior year
Spent
$1.6M
To programs
88%
Net assets
$3.8M
By yearFY2020–FY2024
Revenue
$1.6M
FY2024▲ +71%
Tap a bar for its year
Revenue by fiscal year
FY2020$896K
FY2021$726K
FY2022$734K
FY2023$933K
FY2024$1.6M
Expenses
$1.6M
FY2024▲ +105%
Tap a bar for its year
Expenses by fiscal year
FY2020$612K
FY2021$788K
FY2022$962K
FY2023$775K
FY2024$1.6M
Net assets
$3.8M
FY2024+0.3%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$3.7M
FY2022$3.5M
FY2023$3.8M
FY2024$3.8M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 1993.

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

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.4M Management & general 12% · $192K

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

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Who runs it and what they're paid

8 people listed on the 990; $138K paid to officers and key staff.

Part VII, Section A · reportable compensation
Exec Director
$131,247Pt VII · Sec A
$4,200Pt VII · Sec A
Director
$1,125Pt VII · Sec A
Director
$1,000Pt VII · Sec A
$750Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Aaron Dalling$131,247$122,491$116,039$107,168—
Jeff Raybould$4,200$4,712$5,500$9,150$5,400
Cleve Bagley—$1,472$2,500$2,375—
Nathan Scafe$1,125$1,195$1,375$250—
Cade Crapo$1,000$1,058$1,125$250—
Dennis Fransen$750$1,000$1,000$875$1,125

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 Fremont-Madison 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 15aYes

Programs and updates

Distributes water to members through maintained canals and waterways.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

The district provides irrigation water to approximately 2,000 farms in fremont and madison county area.

Pt IX · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$129K
Investment incomeLn 3$83K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$192K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$2.3M
Total assetsLn 16$4.6M
LiabilitiesLn 26$783K
PeoplePt VI, VII
8
listed · VII A
PaidVII A5
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$129K
Government grantsLn 1e$129K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$83K
Gains on assetsLn 7$0
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$1.4M
SavingsLn 2$935K
Cash and savings togetherLn 1–2$2.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.7M
Other assetsLn 15$53K
Total assetsLn 16$4.6M
LiabilitiesLn 26$783K
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 510
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 FY24End FY24
Cash and savingsLn 1–2$1.9M$2.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.8M$1.7M
Total assetsLn 16$4.3M$4.6M
LiabilitiesLn 26$537K$783K
Net assetsLn 32$3.8M$3.8M
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$138K$125K$13K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$146K$120K$26K
Pension plan contributionsLn 8$30K$26K$5K
Other employee benefitsLn 9$61K$51K$9K
Payroll taxesLn 10$22K$17K$4K
Management feesLn 11a$0
Legal feesLn 11b$18K$5K$14K
Accounting feesLn 11c$25K$6K$19K
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$50K$13K$38K
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$13K$13K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$105K$79K$26K
InsuranceLn 23$19K$9K$9K
Other expenses (24a–d)Ln 24$879K$863K$16K
All other expensesLn 24e$81K$81K
Total functional expensesLn 25$1.6M$1.4M$192K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.6M$1.6M$11K$3.8M 990 PDF
FY2023 $933K$775K$158K$3.8M 990 PDF
FY2022 $734K$962K−$227K$3.5M 990 PDF
FY2021 $726K$788K−$61K$3.7M 990 PDF
FY2020 $896K$612K$283K$3.9M 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 FY2024 990 (6 parts)
Part I · Summary $1,597,877 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $133,200$128,936
I-9 Program service revenuePrior year $738,882$1,385,607
I-10 Investment incomePrior year $61,191$83,334
I-11 Other revenue$0
I-12 Total revenuePrior year $933,273$1,597,877
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $378,818$396,799
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $396,633$1,190,444
I-18 Total expensesPrior year $775,451$1,587,243
I-19 Revenue less expensesPrior year $157,822$10,634
Part VI · Governance 7 of 7 board members independent, 3 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,597,877 across 9 lines filed
VIII-1e Government grants$128,936
VIII-1h Total contributions, gifts and grants$128,936
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,385,607$1,385,607
VIII-3 Investment incomeRelated to mission $83,334$83,334
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 $1,468,941$1,597,877
Part IX · Statement of functional expenses $1,587,243 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 staffPrograms $125,197 · Management $13,125$138,322
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $119,535 · Management $26,284$145,819
IX-8 Pension plan contributionsPrograms $25,715 · Management $4,538$30,253
IX-9 Other employee benefitsPrograms $51,420 · Management $9,300$60,720
IX-10 Payroll taxesPrograms $17,193 · Management $4,492$21,685
IX-11a Management fees$0
IX-11b Legal feesPrograms $4,565 · Management $13,696$18,261
IX-11c Accounting feesPrograms $6,276 · Management $18,826$25,102
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 expensesPrograms $12,595 · Management $37,784$50,379
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 InterestManagement $12,764$12,764
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $78,996 · Management $26,332$105,328
IX-23 InsurancePrograms $9,267 · Management $9,267$18,534
IX-24 Other expenses (24a–d)Programs $863,450 · Management $15,565$879,015
IX-24e All other expensesPrograms $81,061$81,061
IX-25 Total functional expensesPrograms $1,395,270 · Management $191,973 · Fundraising $0$1,587,243
Part X · Balance sheet $4,588,093 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $575,622$1,393,005
X-2 Savings and temporary cash investmentsStart of year $1,352,659$934,697
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $179,354$269,083
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $135,217$50,196
X-10c Land, buildings and equipment, netStart of year $1,778,830$1,685,449
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $215,022$203,075
X-15 Other assetsStart of year $95,068$52,588
X-16 Total assetsStart of year $4,331,772$4,588,093
X-17 Accounts payable and accrued expensesStart of year $227,386$487,471
X-25 Other liabilitiesStart of year $309,823$295,425
X-26 Total liabilitiesStart of year $537,209$782,896
X-27 Net assets without donor restrictionsStart of year $3,794,563$3,805,197
X-32 Total net assets or fund balancesStart of year $3,794,563$3,805,197
X-33 Total liabilities and net assetsStart of year $4,331,772$4,588,093
Part XI · Reconciliation of net assets $3,805,197 net assets at year end
XI-1 Total revenue$1,597,877
XI-2 Total expenses$1,587,243
XI-3 Revenue less expenses$10,634
XI-4 Net assets at start of year$3,794,563
XI-10 Net assets at end of year$3,805,197

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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