Fremont-Madison Irrigation District FY2020 filing

Not tax-deductible

Saint Anthony, IDMutual-benefit / member-servingMutual / membership EIN 82-6008976Revenue $896K in FY2020

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.

77¢ of each $1 spent went to programs.
$7K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

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
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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$7K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
42 mo
of spending, in cash
Looks good: 42.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$825K
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
$896K
Spent
$612K
To programs
77%
Net assets
$3.9M
By yearFY2020–FY2024
Revenue
$896K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$896K
FY2021$726K
FY2022$734K
FY2023$933K
FY2024$1.6M
Expenses
$612K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$612K
FY2021$788K
FY2022$962K
FY2023$775K
FY2024$1.6M
Net assets
$3.9M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

77 cents of each dollar spent went to programs.

Program services 77% · $469K Management & general 23% · $143K

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

7 people listed on the 990; $7K paid to officers and key staff.

Part VII, Section A · reportable compensation
$5,400Pt VII · Sec A
$1,125Pt VII · Sec A
Secretary-Treas
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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 · $469K · in their own filed words · FY2020
01

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

$469Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$896K
Ln 12
Fees for servicesLn 2g$830K
Investment incomeLn 3$38K
Gifts and grantsLn 1h$28K
Money outPt IX
$612K
Ln 25
Programscol B$469K
Managementcol C$143K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.2M
Total assetsLn 16$4.7M
LiabilitiesLn 26$825K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$28K
Fees for servicesLn 2g$830K
Investment incomeLn 3$38K
Gains on assetsLn 7−$1K
Total revenueLn 12$896K
Assets in detailPt X, end of year
CashLn 1$717K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$2.2M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.9M
Other assetsLn 15$0
Total assetsLn 16$4.7M
LiabilitiesLn 26$825K
Net assetsLn 32$3.9M
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 FY20End FY20
Cash and savingsLn 1–2$1.8M$2.2M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$1.9M$1.9M
Total assetsLn 16$4.4M$4.7M
LiabilitiesLn 26$793K$825K
Net assetsLn 32$3.6M$3.9M
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$7K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$179K$144K$34K
Pension plan contributionsLn 8$21K$15K$6K
Other employee benefitsLn 9$29K$17K$12K
Payroll taxesLn 10$16K$11K$4K
Management feesLn 11a$0
Legal feesLn 11b$34K$26K$9K
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$23K$23K
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$18K$18K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$100K$75K$25K
InsuranceLn 23$12K$12K
Other expenses (24a–d)Ln 24$162K$152K$10K
All other expensesLn 24e$12K$10K$3K
Total functional expensesLn 25$612K$469K$143K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $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 Viewing $896K$612K$283K$3.9M 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 $895,615 revenue, 12 lines filed
I-8 Contributions and grants$28,068
I-9 Program service revenuePrior year $785,924$829,525
I-10 Investment incomePrior year $33,840$38,022
I-11 Other revenue$0
I-12 Total revenuePrior year $819,764$895,615
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $248,489$250,815
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $363,973$361,577
I-18 Total expensesPrior year $612,462$612,392
I-19 Revenue less expensesPrior year $207,302$283,223
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 $895,615 across 9 lines filed
VIII-1f All other contributions, gifts and grants$28,068
VIII-1h Total contributions, gifts and grants$28,068
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $829,525$829,525
VIII-3 Investment incomeRelated to mission $39,022$39,022
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$1,000−$1,000
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $867,547$895,615
Part IX · Statement of functional expenses $612,392 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 staffManagement $6,525$6,525
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $144,456 · Management $34,070$178,526
IX-8 Pension plan contributionsPrograms $15,414 · Management $5,979$21,393
IX-9 Other employee benefitsPrograms $17,033 · Management $11,761$28,794
IX-10 Payroll taxesPrograms $11,208 · Management $4,369$15,577
IX-11a Management fees$0
IX-11b Legal feesPrograms $25,865 · Management $8,622$34,487
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 expensesManagement $23,216$23,216
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 InterestPrograms $18,227$18,227
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $74,818 · Management $24,939$99,757
IX-23 InsuranceManagement $11,507$11,507
IX-24 Other expenses (24a–d)Programs $152,404 · Management $9,556$161,960
IX-24e All other expensesPrograms $9,626 · Management $2,797$12,423
IX-25 Total functional expensesPrograms $469,051 · Management $143,341 · Fundraising $0$612,392
Part X · Balance sheet $4,722,248 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $619,991$717,106
X-2 Savings and temporary cash investmentsStart of year $1,167,940$1,433,940
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $192,296$156,783
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $242,547$270,141
X-10c Land, buildings and equipment, netStart of year $1,921,168$1,893,420
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assetsStart of year $262,804$250,858
X-15 Other assets$0
X-16 Total assetsStart of year $4,406,746$4,722,248
X-17 Accounts payable and accrued expensesStart of year $445,544$486,573
X-25 Other liabilitiesStart of year $347,181$338,431
X-26 Total liabilitiesStart of year $792,725$825,004
X-27 Net assets without donor restrictionsStart of year $3,614,021$3,897,244
X-32 Total net assets or fund balancesStart of year $3,614,021$3,897,244
X-33 Total liabilities and net assetsStart of year $4,406,746$4,722,248
Part XI · Reconciliation of net assets $3,897,244 net assets at year end
XI-1 Total revenue$895,615
XI-2 Total expenses$612,392
XI-3 Revenue less expenses$283,223
XI-4 Net assets at start of year$3,614,021
XI-10 Net assets at end of year$3,897,244

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

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