Civic Intelligence

Old Owyhee Ditch Improvement District

990 • Fiscal year 2019 • EIN 30-0437163

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 18, 2021

Organization ProfileN/A
PO Box 280Ontario, OR 97914

(208) 739-3335

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

3rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

12th percentile

-17%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$17,400

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

3rd percentile

-8.8%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

12%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Down

$1,112,909

Down $107,972 (-8.8%) from 2018

Net Assets

Down

$1,112,909

Down $107,972 (-8.8%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue4th percentileNet Margin12th percentile

Revenue

Up

$351,658

Up $38,029 (+12%) from 2018

Expenses

Up

$413,090

Up $59,912 (+17%) from 2018

Net Income

Down

-$61,432

Down $21,883 (-55%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2018: $1,220,881Liabilities 2018: $0Net Assets 2018: $1,220,8812018Assets 2019: $1,112,909Liabilities 2019: $0Net Assets 2019: $1,112,9092019Assets 2020: $1,062,686Liabilities 2020: $0Net Assets 2020: $1,062,6862020Assets 2021: $1,084,650Liabilities 2021: $0Net Assets 2021: $1,084,6502021Assets 2024: $1,299,183Liabilities 2024: $0Net Assets 2024: $1,299,1832024

Highlighted filing

2019

Assets$1,112,909
Liabilities$0
Net Assets$1,112,909
Open 2019 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2018: $313,629Expenses 2018: $353,178Net Income 2018: -$39,5492018Revenue 2019: $351,658Expenses 2019: $413,090Net Income 2019: -$61,4322019Revenue 2020: $342,015Expenses 2020: $392,238Net Income 2020: -$50,2232020Revenue 2021: $433,573Expenses 2021: $411,609Net Income 2021: $21,9642021Revenue 2024: $608,115Expenses 2024: $396,831Net Income 2024: $211,2842024

Highlighted filing

2019

Revenue$351,658
Expenses$413,090
Net Income-$61,432
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 18, 2021
Return Version
2019v5.0
Gross Receipts
$351,658
Mission and Program Overview

Mission

To provide irrigation water to its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,220,881$1,112,909▼ $107,972
Intangible Assets$600,000$600,000→ $0
Land, Buildings, and Equipment, Net$377,612$286,842▼ $90,770
Savings and Temporary Cash Investments$170,447$114,172▼ $56,275
Cash and Non-Interest-Bearing Accounts$61,532$63,399▲ $1,867
Prepaid Expenses and Deferred Charges-$28,981-
Accounts Receivable$5,984$14,099▲ $8,115
Total Assets$1,220,881$1,112,909▼ $107,972
Other Assets Total$5,306$5,416▲ $110
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,220,881$1,112,909▼ $107,972
Total Liabilities and Net Assets / Fund Balance$1,220,881$1,112,909▼ $107,972

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$286,842$668,488$955,330
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleBaseTotal
Mike BlackabySecretary$17,400$17,400

Board Members and Trustees

NameTitle
Rod FrahmPresident
Andy PuetzDirector
Brett BuchholzDirector
Dan NavarreteDirector
Randy KameshigeDirector
Steve LidaDirector
Chris PayneVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$347,664
Investment Income
$3,725
Other Revenue
$269
Change in Net Assets
$-61,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,091
Salaries, Compensation, and Employee Benefits$129,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$95,400$17,400-$112,800
Insurance$68,914--$68,914
Depreciation Depletion$50,145--$50,145
All Other Expenses$31,092--$31,092
Other Expenses$10,498--$10,498
Payroll Taxes$9,399--$9,399
Other Employee Benefits$7,800--$7,800
Occupancy$4,800--$4,800
Fees for Services Accounting$3,347--$3,347
Office Expenses$1,118--$1,118
Travel$556--$556
Total Functional Expenses$395,690$17,400$0$413,090
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Provide paper copy to board”

Form 990, Page 6, Part VI, Line 12C

“Each meeting of the board, they review the policy for compliance”

Form 990, Page 6, Part VI, Line 19

“The secretary has the governing documents and financial statements in ontario oregon. These documents are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Old Owyhee Ditch Improvement
EIN
30-0437163
Phone
2087393335
Address
PO BOX 280, ONTARIO, OR 97914

Signing Officer

Name
Mike Blackaby
Title
Secretary
Phone
2087393335
Signed
2021-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Blackaby
Voting Board Members
8
Independent Board Members
8
Employees
4

Preparer

Firm
Brian L Richins Pc
Address
131 N WHITLEY DR, FRUITLAND, ID 83619-2430
Preparer
Brian L Richins
Phone
2084525625
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide irrigation water to its members”

Form 990, Part XI, Line 9

“Prior year adjustment -46,540”

Raw XML Appendix324 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE PAPER COPY TO BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEETING OF THE BOARD, THEY REVIEW THE POLICY FOR COMPLIANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SECRETARY HAS THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS IN ONTARIO OREGON. THESE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR YEAR ADJUSTMENT -46,540
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ReasonableCauseExplanation/ExplanationTxt0ORGANIZATION CHANGED RETURN PREPARERS DURING THE YEAR AND THEIR WAS MISCOMMUNICATION OF WHO WAS TO FILE EXTENSION AND PREPARE THE FORM 990. THE COVID PANDEMIC CAUSED BOARD MEMBERS NOT TO BE ABLE TO MEET FACE TO FACE CREATING DIFFICULTY IN GATHERING ACCOUNTING RECORDS TO PREPARE THE FORM 990.
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02087393335
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OLD OWYHEE DITCH IMPROVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0OLDO
ReturnHeader/Filer/EIN0300437163
ReturnHeader/Filer/PhoneNum02087393335
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 280
ReturnHeader/Filer/USAddress/CityNm0ONTARIO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097914
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203147422
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRIAN L RICHINS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0131 N WHITLEY DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRUITLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0836192430
ReturnHeader/PreparerPersonGrp/PhoneNum02084525625
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN L RICHINS
ReturnHeader/ReturnTs02021-01-20T15:00:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,112,909
Liabilities
$0
Net assets
$1,112,909
Revenue
$351,658
Expenses
$413,090
Net income
-$61,432
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$0.61$0.40$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.43$0.41$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.00$1.06$0.34$0.39$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.35$0.41$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$0.31$0.35$0.04