Civic Intelligence

Tsaile Wheatfields Dineh Water User

990 • Fiscal year 2020 • EIN 46-0502067

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 07, 2022

PO Box A115Tsaile, AZ 86556

(928) 724-3564

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

41st percentile

0.09x

Higher debt load relative to revenue than 41% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Net Margin

1st percentile

-231%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Asset Growth

2nd percentile

-28%

Faster asset growth than 2% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-83%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$763,069

Down $296,920 (-28%) from 2019

Net Assets

Down

$750,521

Down $320,382 (-30%) from 2019

Liabilities

Up

$12,548

Up $23,462 (+215%) from 2019

Revenue

Down

$138,043

Down $650,779 (-83%) from 2019

Expenses

Down

$457,512

Down $242,328 (-35%) from 2019

Net Income

Down

-$319,469

Down $408,451 (-459%) from 2019

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2008: $0Liabilities 2008: $0Net Assets 2008: $02008Assets 2009: $1Liabilities 2009: $0Net Assets 2009: $02009Assets 2010: $1Liabilities 2010: $0Net Assets 2010: $02010Assets 2011: $1Liabilities 2011: $0Net Assets 2011: $02011Assets 2014: $30,682Liabilities 2014: $0Net Assets 2014: $30,6822014Assets 2017: $1,626,908Liabilities 2017: $21,613Net Assets 2017: $1,605,2952017Assets 2018: $1,671,370Liabilities 2018: $39,224Net Assets 2018: $1,632,1462018Assets 2019: $1,059,989Liabilities 2019: -$10,914Net Assets 2019: $1,070,9032019Assets 2020: $763,069Liabilities 2020: $12,548Net Assets 2020: $750,5212020Assets 2021: $699,193Liabilities 2021: -$3,728Net Assets 2021: $702,9212021Assets 2022: $735,835Liabilities 2022: $9,422Net Assets 2022: $726,4132022Assets 2023: $1,033,121Liabilities 2023: -$4,149Net Assets 2023: $1,037,2702023Assets 2024: $763,951Liabilities 2024: -$4,770Net Assets 2024: $768,7212024

Highlighted filing

2020

Assets$763,069
Liabilities$12,548
Net Assets$750,521

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2008: $0Expenses 2008: $0Net Income 2008: $02008Revenue 2009: $326,544Expenses 2009: $290,266Net Income 2009: $36,2782009Revenue 2010: $833,974Expenses 2010: $817,533Net Income 2010: $16,4412010Revenue 2011: $13,046Expenses 2011: $12,757Net Income 2011: $2892011Revenue 2014: $6,728Expenses 2014: $3,948Net Income 2014: $2,7802014Revenue 2017: $1,799,805Expenses 2017: $1,297,316Net Income 2017: $502,4892017Revenue 2018: $713,559Expenses 2018: $686,919Net Income 2018: $26,6402018Revenue 2019: $788,822Expenses 2019: $699,840Net Income 2019: $88,9822019Revenue 2020: $138,043Expenses 2020: $457,512Net Income 2020: -$319,4692020Revenue 2021: $144,808Expenses 2021: $192,408Net Income 2021: -$47,6002021Revenue 2022: $9,316Expenses 2022: $229,727Net Income 2022: -$220,4112022Revenue 2023: $528,155Expenses 2023: $217,298Net Income 2023: $310,8572023Revenue 2024: $42,490Expenses 2024: $312,048Net Income 2024: -$269,5582024

Highlighted filing

2020

Revenue$138,043
Expenses$457,512
Net Income-$319,469
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 7, 2022
Return Version
2020v4.0
Gross Receipts
$138,043
Mission and Program Overview

Mission

Our non-profit was established to assist the Navajo Nation Farm Board and Grazing official carry out its plan of operation and engage in all activities necessary to develop, promote, operate and maintain water conservation systems to sustain agriculture and community activities in the Tsaile - Wheatfields - Blackrock communities for present and future generations.

Our nonprofit organization was established to assist the Navajo Nation Farm Board and Grazing Official carry out its plan of operation and engage in all activities necessary to develop, promote, operate and maintain water conservations systems to sustain agriculture and community activities in the Tsaile, Wheatfields and Blackrock communities for present and future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$812,832$684,566▼ $128,266
Savings and Temporary Cash Investments$30,485$33,496▲ $3,011
Cash and Non-Interest-Bearing Accounts$202,487$30,012▼ $172,475
Accounts Receivable$14,185$14,995▲ $810
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,059,989$763,069▼ $296,920
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$-427$10,057▲ $10,484
Other Liabilities$-10,487$2,491▲ $12,978
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$-10,914$12,548▲ $23,462
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,029,504$720,320▼ $309,184
Net Assets Without Donor Restrictions$41,399$30,201▼ $11,198
Total Net Assets Fund Balance$1,070,903$750,521▼ $320,382
Total Liabilities and Net Assets / Fund Balance$1,059,989$763,069▼ $296,920

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$684,566$513,064$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Weston CarrollPresident
Sadie NeztsosieVice President
Amelda BenallyDirector
Ophelia R BegayDirector
Anelda KedeltySecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$114,126
Program Service Revenue
$12,010
Investment Income
$135
Other Revenue
$11,772
All Other Contributions
$57,719
Change in Net Assets
$-319,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$252,208
Salaries, Compensation, and Employee Benefits$205,304
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$190,534
Depreciation Depletion---$128,266
All Other Expenses---$24,998
Insurance---$24,247
Other Expenses---$18,803
Fees for Services Management---$16,317
Payroll Taxes---$14,770
Information Technology---$3,585
Office Expenses---$1,658
Interest---$895
Conferences and Meetings---$772
Total Functional Expenses$0$0$0$457,512
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

Two sisters sit on the Board of Directors, Anelda Keldety and Amelda Benally. Our conflict of interest policy addresses any potential issue of this sort. are active members of the community who contribute greatly to the Tsaile-Wheatfields Dineh Water Users Association through their participation, volunteerism and planning contributions. All board members are required to divulge any conflict of interest concerning any issue before the Board of Directors and withdraw from any voting or discussion to avoid any appearance of conflicting interest. The community served is small, so it can be difficult to avoid relationship issues because people may be related through marriage, blood or clanship. Our conflict of interest policy addresses situations where such a conflict may arise.

Form 990, Part VI, Section A, Line 6

The organization have a membership of individuals who hold authorized grazing permits to raise livestock or engage in agricultural production of the land permitted to them.

Form 990, Part VI, Section B, Line 11B

After completion of its Form 990 and prior to submittal, the Board of Directors provide a detailed explanation of the Form 990 to its membership at the soonest scheduled monthly meeting.

Form 990, Part VI, Section B, Line 12C

In its monthly meetings of the Board of Directors, the officers are given the opportunity to disclose any possible appearance of a Conflict of Interest situation prior to discussion on any agenda item before the board. Membership are also allowed to voice any conflict concerns before the Board to resolve prior to any full discussion is taken on the topic. If a vote is required for approval of a decision, it is noted in the minutes of any conflict of interest and that the officer conflicted is not allowed to vote on the matter.

Form 990, Part VI, Section B, Line 15

Prior to receipt of funding, developed job descriptions for the needed position then the organization performed wage surveys on a reservation-wide and state-wide basis to develop comparable wages for each proposed position. After this step was performed the proposed wages were approved by the Board before any advertisement took place.

Form 990, Part VI, Section C, Line 18

Copies of the Form 990 are available upon request from the offices of the Tsaile-Wheatfields Dineh Water User Association.

Form 990, Part VI, Section C, Line 19

The organization's Bylaws, policies and financial statements are available to the public at the offices of the Tsaile-Wheatfields Dineh Water Users Association. The Navajo Nation also have the Bylaws for public review at their offices of the Division of Economic Development, Business Services. Each month the financial statements are updated and presented at the Board of Directors monthly meeting, which is open to the public.

Filing and Contact Details

Filer

Filer Name
Tsaile-wheatfields Dineh Water User
EIN
46-0502067
Phone
9287243564
Address
PO Box A115, Tsaile, AZ 86556

Signing Officer

Name
Weston Carroll
Title
Board President
Phone
9287243564
Signed
2022-10-07

Organization Details

Principal Officer
Weston Carroll
Formed
2002
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
0
Employees
5
Volunteers
5
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt011772
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
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IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt041399
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt030201
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt01658
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IRS990/OperateHospitalInd00
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Repair & Maintenance
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Fuel & Oil
IRS990/OtherExpensesGrp/Desc3Farm Materials
IRS990/OtherExpensesGrp/TotalAmt08983
IRS990/OtherExpensesGrp/TotalAmt110391
IRS990/OtherExpensesGrp/TotalAmt213293
IRS990/OtherExpensesGrp/TotalAmt318803
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0-10487
IRS990/OtherLiabilitiesGrp/EOYAmt02491
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0190534
IRS990/OtherSourcesGrossIncomeAmt012010
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt014770
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Weston Carroll
IRS990/PriorPeriodAdjustmentsAmt0-913
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0Farming Services
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012010
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012010
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgSrvcAccomActy2Grp/Desc0Irrigation: The Wheatfields Water User staff continue to provide technical assistance to farmers in all three farming areas with scheduled irrigation service. Farmlands are irrigated two to three times a week for crop production. We continually provide maintenance service on the main irrigation line to reduce any potential line problems that could adversely affect farmers. A community well used for water hauling was repaired and improved using funds received from an interested donor. Once completed the community immediately began using the well site for hauling water for their livestock and other uses.
IRS990/ProgSrvcAccomActy3Grp/Desc0Harvesting: In 2020, we assisted local farmers with harvesting their crop using out farm equipment and equipment. On lands that our organization leased from other farmers we planted hay, then provided a period of time (about 30 days) to ranchers to allow their livestock to graze in the fields. Ranchers paid $1 per head per day for their livestock to pasture in these areas. We harvested about 800 bales of hay from these leased lands and sold them to the public at reasonable prices.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0737628
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0133
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0486479
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt051061
IRS990/PYRevenuesLessExpensesAmt088982
IRS990/PYSalariesCompEmpBnftPaidAmt0213361
IRS990/PYTotalExpensesAmt0699840
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0788822
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-319469
IRS990/RegularMonitoringEnfrcInd01
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt030485
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033496
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IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0684566
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0513064
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01197630
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt02491
IRS990ScheduleD/LandGrp/BookValueAmt00
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0684566
IRS990ScheduleD/TotalLiabilityAmt02491
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two sisters sit on the Board of Directors, Anelda Keldety and Amelda Benally. Our conflict of interest policy addresses any potential issue of this sort. are active members of the community who contribute greatly to the Tsaile-Wheatfields Dineh Water Users Association through their participation, volunteerism and planning contributions. All board members are required to divulge any conflict of interest concerning any issue before the Board of Directors and withdraw from any voting or discussion to avoid any appearance of conflicting interest. The community served is small, so it can be difficult to avoid relationship issues because people may be related through marriage, blood or clanship. Our conflict of interest policy addresses situations where such a conflict may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization have a membership of individuals who hold authorized grazing permits to raise livestock or engage in agricultural production of the land permitted to them.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2After completion of its Form 990 and prior to submittal, the Board of Directors provide a detailed explanation of the Form 990 to its membership at the soonest scheduled monthly meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3In its monthly meetings of the Board of Directors, the officers are given the opportunity to disclose any possible appearance of a Conflict of Interest situation prior to discussion on any agenda item before the board. Membership are also allowed to voice any conflict concerns before the Board to resolve prior to any full discussion is taken on the topic. If a vote is required for approval of a decision, it is noted in the minutes of any conflict of interest and that the officer conflicted is not allowed to vote on the matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior to receipt of funding, developed job descriptions for the needed position then the organization performed wage surveys on a reservation-wide and state-wide basis to develop comparable wages for each proposed position. After this step was performed the proposed wages were approved by the Board before any advertisement took place.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Copies of the Form 990 are available upon request from the offices of the Tsaile-Wheatfields Dineh Water User Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's Bylaws, policies and financial statements are available to the public at the offices of the Tsaile-Wheatfields Dineh Water Users Association. The Navajo Nation also have the Bylaws for public review at their offices of the Division of Economic Development, Business Services. Each month the financial statements are updated and presented at the Board of Directors monthly meeting, which is open to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0457512
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IRS990/TotalLiabilitiesBOYAmt0-10914
IRS990/TotalLiabilitiesEOYAmt012548
IRS990/TotalLiabilitiesGrp/BOYAmt0-10914
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0750521
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00

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