Fruitland Irrigation Co FY2021 filing

Not tax-deductible

Hotchkiss, COMutual-benefit / member-servingEIN 84-0207921Revenue $105K in FY2021

On file with the IRSPo Box 846, 81419-0846 · Hotchkiss, COTax-exempt since Sep 1936

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Agricultural organization provides Irrigation water to shareholders

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2021 · 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
4 of 6
filings with a surplus
Average surplus $26K a year · 24% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
128 mo
of spending, in cash
Looks good: 128.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3
<0.01% of total assets
Looks good: liabilities are 0% 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
$105K
-0.6% vs prior year
Spent
$34K
To programs
100%
Net assets
$596K
By yearFY2020–FY2025
Revenue
$105K
FY2021▼ -0.6%
Tap a bar for its year
Revenue by fiscal year
FY2020$106K
FY2021$105K
FY2022$106K
FY2023$107K
FY2024$121K
FY2025$125K
Expenses
$34K
FY2021▲ +15%
Tap a bar for its year
Expenses by fiscal year
FY2020$30K
FY2021$34K
FY2022$30K
FY2023$133K
FY2024$91K
FY2025$193K
Net assets
$596K
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$525K
FY2021$596K
FY2022$672K
FY2023$646K
FY2024$676K
FY2025$609K

From the FY2021 Form 990 (year ending November 2021) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1936.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $34K

Form 990 Part IX, line 25. 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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Fruitland Irrigation Co 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 irrigation water to agricultural shareholders.

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Provided by the organization

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1 program · $34K · in their own filed words · FY2020
01

Maintained and improved delivery system of irrigation water

$34Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$105K
Ln 12
Fees for servicesLn 2g$105K
Money outPt IX
$34K
Ln 25
Programscol B$34K
Owns and owesPt X
$596K
net assets · Ln 32
Cash and savingsLn 1–2$366K
Total assetsLn 16$596K
LiabilitiesLn 26$3
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$105K
Total revenueLn 12$105K
Assets in detailPt X, end of year
CashLn 1$95K
SavingsLn 2$271K
Cash and savings togetherLn 1–2$366K
Land, buildings, equipmentLn 10c$222K
Other assetsLn 15$5K
Total assetsLn 16$596K
LiabilitiesLn 26$3
Net assetsLn 32$596K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderNovember
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 FY21End FY21
Cash and savingsLn 1–2$297K$366K
Land, buildings, equipmentLn 10c$223K$222K
Total assetsLn 16$525K$596K
LiabilitiesLn 26$261$3
Net assetsLn 32$525K$596K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$6K$6K
Payroll taxesLn 10$482$482
Accounting feesLn 11c$3K$3K
Office expensesLn 13$1K$1K
OccupancyLn 16$1K$1K
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$8K$8K
All other expensesLn 24e$160$160
Total functional expensesLn 25$34K$34K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $125K$193K−$68K$609K 990 PDF
FY2024 $121K$91K$30K$676K 990 PDF
FY2023 $107K$133K−$26K$646K 990 PDF
FY2022 $106K$30K$76K$672K 990 PDF
FY2021 Viewing $105K$34K$71K$596K 990 PDF
FY2020 $106K$30K$76K$525K 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 FY2021 990 (6 parts)
Part I · Summary $104,948 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $105,598$104,948
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $105,598$104,948
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $10,208$6,799
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $19,667$27,427
I-18 Total expensesPrior year $29,875$34,226
I-19 Revenue less expensesPrior year $75,723$70,722
Part VI · Governance 7 of 7 board members independent, 4 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-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $104,948 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $104,948$104,948
VIII-12 Total revenueRelated to mission $104,948 · Unrelated business $0 · Excluded from tax $0$104,948
Part IX · Statement of functional expenses $34,226 across 10 lines filed
IX-7 Other salaries and wagesPrograms $6,317$6,317
IX-10 Payroll taxesPrograms $482$482
IX-11c Accounting feesPrograms $3,146$3,146
IX-13 Office expensesPrograms $1,220$1,220
IX-16 OccupancyPrograms $1,138$1,138
IX-20 InterestPrograms $6,009$6,009
IX-22 Depreciation, depletion and amortizationPrograms $1,317$1,317
IX-23 InsurancePrograms $6,933$6,933
IX-24 Other expenses (24a–d)Programs $7,504$7,504
IX-24e All other expensesPrograms $160$160
IX-25 Total functional expensesPrograms $34,226 · Management $0 · Fundraising $0$34,226
Part X · Balance sheet $595,648 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $39,434$94,776
X-2 Savings and temporary cash investmentsStart of year $257,754$271,002
X-4 Accounts receivableStart of year −$327$2,864
X-10c Land, buildings and equipment, netStart of year $223,323$222,006
X-15 Other assetsStart of year $5,000$5,000
X-16 Total assetsStart of year $525,184$595,648
X-17 Accounts payable and accrued expensesStart of year $261$3
X-26 Total liabilitiesStart of year $261$3
X-32 Total net assets or fund balancesStart of year $524,923$595,645
X-33 Total liabilities and net assetsStart of year $525,184$595,648
Part XI · Reconciliation of net assets $595,645 net assets at year end
XI-1 Total revenue$104,948
XI-2 Total expenses$34,226
XI-3 Revenue less expenses$70,722
XI-4 Net assets at start of year$524,923
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$595,645

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

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