Civic Intelligence

Buford Trenton Irrigation District

990 • Fiscal year 2018 • EIN 45-0213744

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 06, 2019

PO Box 27Trenton, ND 58853

(701) 572-3530

Siviq Scores

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

Liabilities / Assets

35th percentile

0.12x

Higher debt load relative to assets than 35% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

31st percentile

0.29x

Higher debt load relative to revenue than 31% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

2nd percentile

-63%

Higher net margin than 2% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

1st percentile

-18%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-32%

Faster revenue growth than 3% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,012,907

Down $220,652 (-18%) from 2017

Net Assets

Down

$888,708

Down $337,401 (-28%) from 2017

Liabilities

Up

$124,199

Up $116,749 (+1567%) from 2017

Revenue

Down

$429,708

Down $201,705 (-32%) from 2017

Expenses

Up

$701,586

Up $68,431 (+11%) from 2017

Net Income

Down

-$271,878

Down $270,136 (-15507%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $920,294Liabilities 2010: $1,175Net Assets 2010: $919,1192010Assets 2011: $958,810Liabilities 2011: $28,730Net Assets 2011: $930,0802011Assets 2012: $1,011,753Liabilities 2012: $19,403Net Assets 2012: $992,3502012Assets 2013: $1,014,389Liabilities 2013: $7,346Net Assets 2013: $1,007,0432013Assets 2014: $1,218,380Liabilities 2014: $4,505Net Assets 2014: $1,213,8752014Assets 2016: $1,243,881Liabilities 2016: $16,030Net Assets 2016: $1,227,8512016Assets 2017: $1,233,559Liabilities 2017: $7,450Net Assets 2017: $1,226,1092017Assets 2018: $1,012,907Liabilities 2018: $124,199Net Assets 2018: $888,7082018Assets 2019: $1,025,579Liabilities 2019: $17Net Assets 2019: $1,025,5622019Assets 2020: $889,999Liabilities 2020: $97,783Net Assets 2020: $792,2162020Assets 2021: $755,017Liabilities 2021: $101,031Net Assets 2021: $653,9862021Assets 2022: $905,221Liabilities 2022: $291,483Net Assets 2022: $613,7382022Assets 2023: $1,026,532Liabilities 2023: $353,901Net Assets 2023: $672,6312023Assets 2024: $971,988Liabilities 2024: $188,435Net Assets 2024: $783,5532024Assets 2025: $904,392Liabilities 2025: $34,653Net Assets 2025: $869,7392025

Highlighted filing

2018

Assets$1,012,907
Liabilities$124,199
Net Assets$888,708

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $389,1232010Expenses 2011: $495,3792011Expenses 2012: $473,2452012Revenue 2013: $500,024Expenses 2013: $485,333Net Income 2013: $14,6912013Revenue 2014: $1,074,064Expenses 2014: $867,232Net Income 2014: $206,8322014Revenue 2016: $526,060Expenses 2016: $489,909Net Income 2016: $36,1512016Revenue 2017: $631,413Expenses 2017: $633,155Net Income 2017: -$1,7422017Revenue 2018: $429,708Expenses 2018: $701,586Net Income 2018: -$271,8782018Revenue 2019: $787,935Expenses 2019: $711,094Net Income 2019: $76,8412019Revenue 2020: $484,075Expenses 2020: $717,421Net Income 2020: -$233,3462020Revenue 2021: $629,209Expenses 2021: $775,645Net Income 2021: -$146,4362021Revenue 2022: $654,677Expenses 2022: $694,925Net Income 2022: -$40,2482022Revenue 2023: $688,164Expenses 2023: $629,271Net Income 2023: $58,8932023Revenue 2024: $770,384Expenses 2024: $659,462Net Income 2024: $110,9222024Revenue 2025: $664,598Expenses 2025: $578,412Net Income 2025: $86,1862025

Highlighted filing

2018

Revenue$429,708
Expenses$701,586
Net Income-$271,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 6, 2019
Return Version
2018v3.1
Gross Receipts
$429,708
Mission and Program Overview

Mission

Buford trenton irrigation district was an irrigation district organized by the us bureau of reclaimation. The district mission is to deliver water to farmers in the district. The district's most significant activity is to maintain the mutual ditch.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,226,109$888,708▼ $337,401
Land, Buildings, and Equipment, Net$925,641$808,840▼ $116,801
Cash and Non-Interest-Bearing Accounts$180,600$79,068▼ $101,532
Savings and Temporary Cash Investments$2,319--
Total Assets$1,233,559$1,012,907▼ $220,652
Other Assets Total$124,999$124,999→ $0
Liabilities
Unsecured Notes Loans Payable-$115,366-
Accounts Payable and Accrued Expenses$35$5,864▲ $5,829
Other Liabilities$7,415$2,969▼ $4,446
Total Liabilities$7,450$124,199▲ $116,749
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,226,109$888,708▼ $337,401
Total Liabilities and Net Assets / Fund Balance$1,233,559$1,012,907▼ $220,652

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$808,840$1,028,431$1,837,271
Other Assets Org$40--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert GannawayPresident
Steve MortensonVP
Revenue and Support

Revenue Composition

Contributions and Grants
$1,886
Program Service Revenue
$427,741
Investment Income
$81
Other Revenue
$0
All Other Contributions
$1,886
Change in Net Assets
$-271,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$454,277
Salaries, Compensation, and Employee Benefits$247,309
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,009--$201,009
Depreciation Depletion$116,801--$116,801
Other Employee Benefits$31,519--$31,519
All Other Expenses$29,649--$29,649
Occupancy$18,483--$18,483
Payroll Taxes$14,781--$14,781
Other Expenses$14,435--$14,435
Insurance$6,330--$6,330
Fees for Services Accounting$5,846--$5,846
Office Expenses$945--$945
Total Functional Expenses$701,586$0$0$701,586
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,969
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Buford Trenton Irrigation District
EIN
45-0213744
Phone
7015723530
Address
PO BOX 27, TRENTON, ND 58853

Signing Officer

Name
Robert Gannaway
Title
President
Phone
7015723530
Signed
2019-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Gannaway
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Johnson & Co LLC
Address
PO BOX 1500, WATFORD CITY, ND 58854-1500
Preparer
Rene Johnson
Phone
7014445567
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Buford trenton irrigation district was an irrigation district organized by the us bureau of reclaimation. The district mission is to deliver water to farmers in the district. The district's most significant activity is to maintain the mutual ditch.

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

Maintenance and repair of mutual ditch and canals.

Form 990, Part XI, Line 9

ADJUSTMENT -65,523

Raw XML Appendix292 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/ExplanationTxt1MAINTENANCE AND REPAIR OF MUTUAL DITCH AND CANALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADJUSTMENT -65,523
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/FilingSecurityInformation/IPTm016:15:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475323439
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATFORD CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0588541500
ReturnHeader/PreparerPersonGrp/PhoneNum07014445567
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RENE JOHNSON
ReturnHeader/ReturnTs02019-11-06T16:15:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.90$0.03$0.87$0.66$0.58$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.97$0.19$0.78$0.77$0.66$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.35$0.67$0.69$0.63$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.91$0.29$0.61$0.65$0.69$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.10$0.65$0.63$0.78$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.10$0.79$0.48$0.72$0.23
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.79$0.71$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.01$0.12$0.89$0.43$0.70$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.01$1.23$0.63$0.63$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.23$0.53$0.49$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.21$1.07$0.87$0.21
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.01$0.50$0.49$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.02$0.99$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.03$0.93$0.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$0.39