Civic Intelligence

Tsaile Wheatfields Dineh Water User

990 • Fiscal year 2022 • EIN 46-0502067

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 15, 2024

PO Box A115Tsaile, AZ 86556

(928) 349-2006

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

1.01x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Net Margin

1st percentile

-2366%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2022 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2022

Asset Growth

70th percentile

5.2%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$735,835

Up $36,642 (+5.2%) from 2021

Net Assets

Up

$726,413

Up $23,492 (+3.3%) from 2021

Liabilities

Up

$9,422

Up $13,150 (+353%) from 2021

Revenue

Down

$9,316

Down $135,492 (-94%) from 2021

Expenses

Up

$229,727

Up $37,319 (+19%) from 2021

Net Income

Down

-$220,411

Down $172,811 (-363%) from 2021

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

2022

Assets$735,835
Liabilities$9,422
Net Assets$726,413

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

2022

Revenue$9,316
Expenses$229,727
Net Income-$220,411
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 15, 2024
Return Version
2022v5.0
Gross Receipts
$9,316
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 purpose is to promote a viable agricultural and ranching economy for the local community through a reduction of idle farmlands, improving the irrigation system, creating better and sustainable crop production, and providing training on land and water conservation methods.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$565,219$677,568▲ $112,349
Accounts Receivable$17,137$34,461▲ $17,324
Savings and Temporary Cash Investments$59,067$24,265▼ $34,802
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
Cash and Non-Interest-Bearing Accounts$57,770$-459▼ $58,229
Total Assets$699,193$735,835▲ $36,642
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$15,000$15,000→ $0
Accounts Payable and Accrued Expenses$246$11,347▲ $11,101
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Other Liabilities$-18,974$-16,925▲ $2,049
Total Liabilities$-3,728$9,422▲ $13,150
Net Assets / Fund Balance
Net Assets With Donor Restrictions$648,190$702,148▲ $53,958
Net Assets Without Donor Restrictions$54,731$24,265▼ $30,466
Total Net Assets Fund Balance$702,921$726,413▲ $23,492
Total Liabilities and Net Assets / Fund Balance$699,193$735,835▲ $36,642

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$677,568$229,508$907,076
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Weston CarrollBoard President
Sadie NeztsosieVice-President
Amelda BenallyDirector
VacantDirector
Anelda KedeltySecretary-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,101
Program Service Revenue
$2,210
Investment Income
$5
Other Revenue
$0
All Other Contributions
$7,101
Change in Net Assets
$-220,411
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$169,383
Salaries, Compensation, and Employee Benefits$60,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$144,183
Other Salaries and Wages---$46,241
Payroll Taxes---$14,103
Office Expenses---$10,615
All Other Expenses---$6,585
Fees for Services Accounting---$3,650
Information Technology---$3,546
Fees for Services Other---$560
Interest---$244
Total Functional Expenses$0$0$0$229,727
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
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State payroll taxes$986
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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

The Board of Directors includes two sisters, Anelda Keldety and Amelda Begaye. They are active members of the community and have contributed much of their time to the efforts of the organization. The Bylaws include a conflict of interest policy. The rural Native community served is small and many residents are related by blood, marriage or clan. So it becomes difficult to avoid relationship issues. The policy requires board members to divulge any conflict issues that may occur during the course of business to the entire board and the remaining board members determine if the conflicted member(s) must exclude themselves from discussions and votes to avoid any perception of a conflict of interest.

Form 990, Part VI, Section A, Line 6

Membership to the Tsaile-Wheatfields Dineh Water Association is automatically provided to all those community members who hold tribal permits to designated lands for agricultural and ranching purposes. There are 127 such permits in the Tsaile, Wheatfields and Blackrock district. The permits are regulated according to the Navajo Nation Grazing Act.

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

Each year the completed Form 990 draft is reviewed by the Board of Directors for accuracy and completeness. After review and, if needed, modification, then final acceptance is made before a public meeting is held to present the Form 990 to its membership. The members may make comments to the years activities and finances. Copies of the form are available at the organization's office upon request.

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

The organization has adopted a Conflict of Interest policy within its bylaws. After each election for Board membership, the newly elected members must divulge to the board any existing conflict of interest they may have concerning relationships through marriage, blood, work/business, like organizations or land allotments. This statement is updated on an annual basis. In regular board meetings, when reviewing the agenda for comment, the Board President will ask if any board member has a possible conflict of interest with any agenda item. Is so, the remaining board members will decide the severity of conflict on a case by case basis. Any member with a conflict of interest cannot participate in any discussion or voting on such matters.

Form 990, Part VI, Section B, Line 15

Individuals were brought on staff in 2017 through a large allocation of tribal funds from the Navajo Nation for agricultural and ranching improvement purposes. At that time, job descriptions were develop as well as the wages for each position. These were developed using like positions in the surrounding area and statewide. Compensation was also researched in the same manner. A committee was created to review these job descriptions and compensation proposed before they were presented to the Board of Directors for review and approval. The Navajo Nation which provided the funds were also presented with the proposed positions and wages for approval and allocation of funds. These positions are not permanent and are subject to funding limitations. The wages have not been updated due to funding issues.

Form 990, Part VI, Section C, Line 18

Each year the completed Form 990 draft is reviewed by the Board of Directors for accuracy and completeness. After review and, if needed, modification, then final acceptance is made before a public meeting is held to present the Form 990 to its membership. The members may make comments to the years activities and finances. Copies of the form are available at the organization's office upon request. Form 1023 is also available upon request at the organization's office in Wheatfields, Arizona.

Form 990, Part VI, Section C, Line 19

All organic documents to the Tsaile-Wheatfields Dineh Water Association are available upon request from the Office located in Wheatfields, Arizona.

Filing and Contact Details

Filer

Filer Name
Tsaile-wheatfields Dineh Water User
EIN
46-0502067
Phone
9283492006
Address
PO Box A115, Tsaile, AZ 86556

Signing Officer

Name
Weston Carroll
Title
Board President
Phone
9287743564
Signed
2024-03-15

Organization Details

Principal Officer
Weston Carroll
Formed
2002
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
0
Employees
3
Volunteers
4
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Our major funding source did not appropriate new year funds due to issues with a collaborative entity. Therefore, our services were severely limited although we did provide community members with assistance as much as possible and maintained some office operation while funding negotiations were in progress.

Financial Statement Notes

Schedule D, Part X, Line 1

-17,911 Federal payroll taxes, 986 State payroll taxes

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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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IRS990/OtherSourcesGrossIncomeAmt01915
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IRS990/PrincipalOfficerNm0Weston Carroll
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IRS990/ProgramServiceRevenueGrp/Desc0Farm field preparation and harvesting
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02210
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IRS990/ProgSrvcAccomActy2Grp/Desc0Farming: TW-DWU provided complimentary oat seeds to remaining active farmers to continue to keep their farm plots active. We provided equipment services to those who expressed interest. Farmers also created a community greenhouse at Dine College where they grow fresh produce and sell at local farmer markets or for self-consumption.
IRS990/ProgSrvcAccomActy3Grp/Desc0Fencing: Majority of the perimeter fencing was completed in previous years however in 2022, the major highway (Rte 12) received new pavement along with right-of way fencing along side some farmland fencing areas where TW-DWU requires access to these farmlands. The road construction company left us with the responsibility of constructing entry gates at our own expense since their entry gates were at smaller specifications for regular vehicle entries. We purchased our own material and provided labor to construct the gates for our huge implements to have access to these farm plots.
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IRS990/PYOtherRevenueAmt01636
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0229508
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0907076
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt0-17911
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IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0986
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0State payroll taxes
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0-17,911 Federal payroll taxes, 986 State payroll taxes
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 1
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0677568
IRS990ScheduleD/TotalLiabilityAmt0-16925
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our major funding source did not appropriate new year funds due to issues with a collaborative entity. Therefore, our services were severely limited although we did provide community members with assistance as much as possible and maintained some office operation while funding negotiations were in progress.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors includes two sisters, Anelda Keldety and Amelda Begaye. They are active members of the community and have contributed much of their time to the efforts of the organization. The Bylaws include a conflict of interest policy. The rural Native community served is small and many residents are related by blood, marriage or clan. So it becomes difficult to avoid relationship issues. The policy requires board members to divulge any conflict issues that may occur during the course of business to the entire board and the remaining board members determine if the conflicted member(s) must exclude themselves from discussions and votes to avoid any perception of a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership to the Tsaile-Wheatfields Dineh Water Association is automatically provided to all those community members who hold tribal permits to designated lands for agricultural and ranching purposes. There are 127 such permits in the Tsaile, Wheatfields and Blackrock district. The permits are regulated according to the Navajo Nation Grazing Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each year the completed Form 990 draft is reviewed by the Board of Directors for accuracy and completeness. After review and, if needed, modification, then final acceptance is made before a public meeting is held to present the Form 990 to its membership. The members may make comments to the years activities and finances. Copies of the form are available at the organization's office upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization has adopted a Conflict of Interest policy within its bylaws. After each election for Board membership, the newly elected members must divulge to the board any existing conflict of interest they may have concerning relationships through marriage, blood, work/business, like organizations or land allotments. This statement is updated on an annual basis. In regular board meetings, when reviewing the agenda for comment, the Board President will ask if any board member has a possible conflict of interest with any agenda item. Is so, the remaining board members will decide the severity of conflict on a case by case basis. Any member with a conflict of interest cannot participate in any discussion or voting on such matters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Individuals were brought on staff in 2017 through a large allocation of tribal funds from the Navajo Nation for agricultural and ranching improvement purposes. At that time, job descriptions were develop as well as the wages for each position. These were developed using like positions in the surrounding area and statewide. Compensation was also researched in the same manner. A committee was created to review these job descriptions and compensation proposed before they were presented to the Board of Directors for review and approval. The Navajo Nation which provided the funds were also presented with the proposed positions and wages for approval and allocation of funds. These positions are not permanent and are subject to funding limitations. The wages have not been updated due to funding issues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Each year the completed Form 990 draft is reviewed by the Board of Directors for accuracy and completeness. After review and, if needed, modification, then final acceptance is made before a public meeting is held to present the Form 990 to its membership. The members may make comments to the years activities and finances. Copies of the form are available at the organization's office upon request. Form 1023 is also available upon request at the organization's office in Wheatfields, Arizona.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All organic documents to the Tsaile-Wheatfields Dineh Water Association are available upon request from the Office located in Wheatfields, Arizona.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/AddressLine1Txt0PO Box A115
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ReasonableCauseExplanation/ExplanationTxt0Due to the lack of funding, operations were cut back substantially and the board continued to negotiate with the Navajo Nation to secure funding for the coming two years. Also, the accounting system was not up-to-date and therefore we required help to check all ledgers and transactions for accuracy due to lack of staffing. This work has been completed, funding was secured and operations are returning to normal. The Form 990 for Year 2023 is now being completed for its submittal as well.
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