Civic Intelligence

Farmers' Co-Operative Ditch Company

EIN 82-0117915 • 501(c)12 • Parma, ID

Profile

To maintain and operate the canal system in order to deliver irrigation water to the respective shareholders.

PO Box 69Parma, ID 83660

www.farmerscooperativeditch.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

16th percentile

0.04x

Higher debt load relative to revenue than 16% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

62nd percentile

13%

Higher net margin than 62% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

64th percentile

3.9%

Faster asset growth than 64% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

3.9%

Faster revenue growth than 46% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$2,729,713

Up $102,272 (+3.9%) from 2023

Liabilities

Down

$25,473

Down $19,118 (-43%) from 2023

Net Assets

Up

$2,704,240

Up $121,390 (+4.7%) from 2023

Operations
Liabilities / Revenue16th percentileNet Margin62nd percentile

Revenue

Up

$650,809

Up $24,420 (+3.9%) from 2023

Expenses

Down

$568,265

Down $17,569 (-3.0%) from 2023

Net Income

Up

$82,544

Up $41,989 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $228,114Liabilities 2010: $0Net Assets 2010: $228,1142010Assets 2011: $1,617,570Liabilities 2011: $3Net Assets 2011: $1,617,5672011Assets 2012: $1,761,670Liabilities 2012: $0Net Assets 2012: $1,761,6702012Assets 2013: $1,853,565Liabilities 2013: $0Net Assets 2013: $1,853,5652013Assets 2014: $1,848,231Liabilities 2014: $15,189Net Assets 2014: $1,833,0422014Assets 2015: $2,027,538Liabilities 2015: $14,603Net Assets 2015: $2,012,9352015Assets 2016: $2,160,708Liabilities 2016: $19,321Net Assets 2016: $2,141,3872016Assets 2017: $2,300,262Liabilities 2017: $14,297Net Assets 2017: $2,285,9652017Assets 2018: $2,315,722Liabilities 2018: $24,220Net Assets 2018: $2,291,5022018Assets 2019: $2,442,168Liabilities 2019: $14,348Net Assets 2019: $2,427,8202019Assets 2020: $2,487,813Liabilities 2020: $14,975Net Assets 2020: $2,472,8382020Assets 2021: $2,529,323Liabilities 2021: $20,895Net Assets 2021: $2,508,4282021Assets 2022: $2,596,623Liabilities 2022: $67,180Net Assets 2022: $2,529,4432022Assets 2023: $2,627,441Liabilities 2023: $44,591Net Assets 2023: $2,582,8502023Assets 2024: $2,729,713Liabilities 2024: $25,473Net Assets 2024: $2,704,2402024

Highlighted filing

2024

Assets$2,729,713
Liabilities$25,473
Net Assets$2,704,240
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $380,5212010Expenses 2011: $331,6652011Expenses 2012: $358,6672012Revenue 2013: $536,577Expenses 2013: $444,682Net Income 2013: $91,8952013Revenue 2014: $514,312Expenses 2014: $534,832Net Income 2014: -$20,5202014Revenue 2015: $648,660Expenses 2015: $468,767Net Income 2015: $179,8932015Revenue 2016: $579,149Expenses 2016: $450,697Net Income 2016: $128,4522016Revenue 2017: $581,589Expenses 2017: $437,008Net Income 2017: $144,5812017Revenue 2018: $818,786Expenses 2018: $813,249Net Income 2018: $5,5372018Revenue 2019: $639,641Expenses 2019: $503,323Net Income 2019: $136,3182019Revenue 2020: $579,577Expenses 2020: $534,559Net Income 2020: $45,0182020Revenue 2021: $573,876Expenses 2021: $538,286Net Income 2021: $35,5902021Revenue 2022: $608,230Expenses 2022: $587,204Net Income 2022: $21,0262022Revenue 2023: $626,389Expenses 2023: $585,834Net Income 2023: $40,5552023Revenue 2024: $650,809Expenses 2024: $568,265Net Income 2024: $82,5442024

Highlighted filing

2024

Revenue$650,809
Expenses$568,265
Net Income$82,544
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,729,713
Liabilities
$25,473
Net assets
$2,704,240
Revenue
$650,809
Expenses
$568,265
Net income
$82,544
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.73$0.03$2.70$0.65$0.57$0.08
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.04$2.58$0.63$0.59$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.07$2.53$0.61$0.59$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.02$2.51$0.57$0.54$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.49$0.01$2.47$0.58$0.53$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.44$0.01$2.43$0.64$0.50$0.14
2018Detailed filing. Detailed filing data is available for this year.$2.32$0.02$2.29$0.82$0.81$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.30$0.01$2.29$0.58$0.44$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.16$0.02$2.14$0.58$0.45$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.01$2.01$0.65$0.47$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.02$1.83$0.51$0.53$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.54$0.44$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.00$1.76$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.00$1.62$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.00$0.23$0.38
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$950,381
Mission and Program Overview

Mission

To maintain and operate the canal system in order to deliver irrigation water to the respective shareholders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,802,040$1,923,430▲ $121,390
Land, Buildings, and Equipment, Net$1,790,577$1,835,241▲ $44,664
Savings and Temporary Cash Investments$730,025$789,233▲ $59,208
Pd in Cap Srpls Land Bldg Eqp Fund$698,900$698,900→ $0
Cap Stk Tr Prin Current Funds$81,910$81,910→ $0
Cash and Non-Interest-Bearing Accounts$53,124$74,597▲ $21,473
Prepaid Expenses and Deferred Charges$16,294$18,334▲ $2,040
Accounts Receivable$20,400$124▼ $20,276
Total Assets$2,627,441$2,729,713▲ $102,272
Other Assets Total$17,021$12,184▼ $4,837
Liabilities
Other Liabilities$31,199$19,713▼ $11,486
Accounts Payable and Accrued Expenses$13,105$4,331▼ $8,774
Deferred Revenue$287$1,429▲ $1,142
Total Liabilities$44,591$25,473▼ $19,118
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,582,850$2,704,240▲ $121,390
Total Liabilities and Net Assets / Fund Balance$2,627,441$2,729,713▲ $102,272

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,134,167-$1,134,167
Equipment$352,345$507,235$859,580
Other Land Buildings$191,565$225,011$416,576
Buildings$157,164$108,636$265,800
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Rod NielsenPresident
Kevin MiyasakoDirector
Michael JemmettDirector
Mike NicholsDirector
Mike SkogsbergDirector
Tom JohnstonTreasurer
Bill HartmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$581,130
Investment Income
$37,378
Other Revenue
$32,301
Change in Net Assets
$82,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$304,195
Salaries, Compensation, and Employee Benefits$264,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$228,268
Depreciation Depletion---$82,690
Insurance---$28,398
Payroll Taxes---$17,104
Other Employee Benefits---$15,700
Conferences and Meetings---$13,965
Occupancy---$12,930
Office Expenses---$12,095
Fees for Services Accounting---$4,875
Pension Plan Contributions---$2,998
Other Expenses---$1,977
Travel---$1,639
All Other Expenses---$1,555
Fees for Services Legal---$1,221
Total Functional Expenses$0$0$0$568,265
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
Operating Lease Liability$12,184
Salaries and Benefits Payable$7,529
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“There are 12,000 shares available in the ditch company. There are 3,884.50 shares that have not been sold.”

Form 990, Page 6, Part VI, Line 7A

“A board of seven directors are elected each year. The secretary position is appointed by the board.”

Form 990, Page 6, Part VI, Line 7B

“Changes to the articles of incorporation and by-laws must be approved by the shareholders at the annual meeting, either in person or by proxy.”

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

“Board reviews the irs form 990 at a board meeting.”

Form 990, Page 6, Part VI, Line 19

“Farmers' co-operative ditch company is a private non-profit canal company; all documents are made available to the shareholders upon request. Anyone who is not a shareholder, must submit a written request, which must be approved by the board of directors.”

Filing and Contact Details

Filer

Filer Name
FARMERS' CO-OPERATIVE DITCH COMPANY
EIN
82-0117915
Phone
2087222010
Address
PO BOX 69, PARMA, ID 83660

Signing Officer

Name
Tom Johnston
Title
Treasurer
Phone
2087222010
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Nielsen
Formed
1902
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Bailey & Company Chartered
Address
PO BOX 876, NAMPA, ID 83653-0876
Preparer
Cassie Zattiero CPA
Phone
2084662493
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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/PYInvestmentIncomeAmt017588
IRS990/PYOtherExpensesAmt0349038
IRS990/PYOtherRevenueAmt019686
IRS990/PYProgramServiceRevenueAmt0589115
IRS990/PYRevenuesLessExpensesAmt040555
IRS990/PYSalariesCompEmpBnftPaidAmt0236796
IRS990/PYTotalExpensesAmt0585834
IRS990/PYTotalRevenueAmt0626389
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt082544
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01802040
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01923430
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0730025
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0789233
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0157164
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0108636
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0265800
IRS990ScheduleD/EquipmentGrp/BookValueAmt0352345
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0507235
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0859580
IRS990ScheduleD/LandGrp/BookValueAmt01134167
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01134167
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0191565
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0225011
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0416576
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012184
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17529
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALARIES AND BENEFITS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01835241
IRS990ScheduleD/TotalLiabilityAmt019713
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 12,000 SHARES AVAILABLE IN THE DITCH COMPANY. THERE ARE 3,884.50 SHARES THAT HAVE NOT BEEN SOLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A BOARD OF SEVEN DIRECTORS ARE ELECTED EACH YEAR. THE SECRETARY POSITION IS APPOINTED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGES TO THE ARTICLES OF INCORPORATION AND BY-LAWS MUST BE APPROVED BY THE SHAREHOLDERS AT THE ANNUAL MEETING, EITHER IN PERSON OR BY PROXY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS THE IRS FORM 990 AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FARMERS' CO-OPERATIVE DITCH COMPANY IS A PRIVATE NON-PROFIT CANAL COMPANY; ALL DOCUMENTS ARE MADE AVAILABLE TO THE SHAREHOLDERS UPON REQUEST. ANYONE WHO IS NOT A SHAREHOLDER, MUST SUBMIT A WRITTEN REQUEST, WHICH MUST BE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02627441
IRS990/TotalAssetsEOYAmt02729713
IRS990/TotalAssetsGrp/BOYAmt02627441
IRS990/TotalAssetsGrp/EOYAmt02729713
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0568265
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044591
IRS990/TotalLiabilitiesEOYAmt025473
IRS990/TotalLiabilitiesGrp/BOYAmt044591
IRS990/TotalLiabilitiesGrp/EOYAmt025473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02582850
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02704240
IRS990/TotalProgramServiceRevenueAmt0581130
IRS990/TotalRevenueGrp/ExclusionAmt012801
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0638008
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0650809
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02627441
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02729713
IRS990/TravelGrp/TotalAmt01639
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 729
IRS990/USAddress/CityNm0PARMA
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083660
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.FARMERSCOOPERATIVEDITCH.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM JOHNSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02087222010
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FARMERS' CO-OPERATIVE DITCH COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0FARM
ReturnHeader/Filer/EIN0820117915
ReturnHeader/Filer/PhoneNum02087222010
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 69
ReturnHeader/Filer/USAddress/CityNm0PARMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083660
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820465339
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAILEY & COMPANY CHARTERED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 876
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAMPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0836530876
ReturnHeader/PreparerPersonGrp/PhoneNum02084662493
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASSIE ZATTIERO CPA
ReturnHeader/ReturnTs02025-05-08T11:59:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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