Civic Intelligence

Mccammon Ditch Company

EIN 82-0142195 • 501(c)12 • Mccammon, ID

Profile

To provide water via canal infrastructure to company shareholders

PO Box 297Mccammon, ID 83250
Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.00x

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

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

66th percentile

15%

Higher net margin than 66% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets40th percentile

Assets

$122,271

No earlier filing loaded for comparison.

Liabilities

$159

No earlier filing loaded for comparison.

Net Assets

$122,112

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue41st percentileNet Margin66th percentile

Revenue

$86,733

No earlier filing loaded for comparison.

Expenses

$73,442

No earlier filing loaded for comparison.

Net Income

$13,291

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2025: $122,271Liabilities 2025: $159Net Assets 2025: $122,1122025

Highlighted filing

2025

Assets$122,271
Liabilities$159
Net Assets$122,112
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0Revenue 2025: $86,733Expenses 2025: $73,442Net Income 2025: $13,2912025

Highlighted filing

2025

Revenue$86,733
Expenses$73,442
Net Income$13,291
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$122,271
Liabilities
$159
Net assets
$122,112
Revenue
$86,733
Expenses
$73,442
Net income
$13,291
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.87$0.73$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
May 8, 2025
Return Version
2024v5.0
Gross Receipts
$86,733
Mission and Program Overview

Mission

To provide water via canal infrastructure to company shareholders

To provide management, maintenance, and delivery of water for the company's service area

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$118,950$122,112▲ $3,162
Cash and Non-Interest-Bearing Accounts$122,363$72,271▼ $50,092
Savings and Temporary Cash Investments-$50,000-
Accounts Receivable$1,588--
Total Assets$123,251$122,271▼ $980
Other Assets Total$-700--
Liabilities
Other Liabilities$4,301$159▼ $4,142
Total Liabilities$4,301$159▼ $4,142
Net Assets / Fund Balance
Total Net Assets Fund Balance$118,950$122,112▲ $3,162
Total Liabilities and Net Assets / Fund Balance$123,251$122,271▼ $980
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Bert MarleyPresident
Alvin AllenDirector
Doug JohnsonDirector
Marci BarfussSecretary
Dave TreasureTreasurer
Byron AllenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$60,361
Investment Income
$1,522
Other Revenue
$24,850
Change in Net Assets
$13,291
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,311
Salaries, Compensation, and Employee Benefits$30,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,445--$27,445
Fees for Services Accounting$6,004--$6,004
All Other Expenses$3,680--$3,680
Office Expenses$2,878--$2,878
Payroll Taxes$2,686--$2,686
Insurance$1,950--$1,950
Other Expenses$1,329--$1,329
Total Functional Expenses$73,442$0$0$73,442
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$159
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Company has one type stock share. Number of shares a shareholder owns is fixed but the amount of water each of those shares represents depends on allocation and availability of water in a given year.”

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

“Board of directors are elected by shareholders”

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

“Review by board of directors”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy, and tax returns are made available at annual meeting and upon request.”

Filing and Contact Details

Filer

Filer Name
Mccammon Ditch Company
EIN
82-0142195
Phone
2085891188
Address
PO BOX 297, MCCAMMON, ID 83250

Signing Officer

Name
Bert Marley
Title
President
Phone
2085891188
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bert Marley
Formed
1896
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
0
Employees
1

Preparer

Firm
Jordan & Company Pa
Address
109 N ARTHUR AVE STE 400, POCATELLO, ID 83204
Preparer
Suzanne J Bergstrom CPA
Phone
2082325471
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“1120 INCOME TAX -10,129”

Raw XML Appendix278 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.

Path#Value
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt03680
IRS990/AllOtherExpensesGrp/TotalAmt03680
IRS990/BackupWthldComplianceInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/PersonNm4DAVE TREASURE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01896
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt086733
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt01950
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IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01522
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01522
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE WATER VIA CANAL INFRASTRUCTURE TO COMPANY SHAREHOLDERS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0118950
IRS990/NetAssetsOrFundBalancesEOYAmt0122112
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt02878
IRS990/OfficeExpensesGrp/TotalAmt02878
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0-700
IRS990/OtherChangesInNetAssetsAmt0-10129
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1RIVER ASSESSMENT
IRS990/OtherExpensesGrp/Desc2CHEMICALS
IRS990/OtherExpensesGrp/Desc3STATE TAXES PAID
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IRS990/OtherExpensesGrp/ProgramServicesAmt111020
IRS990/OtherExpensesGrp/ProgramServicesAmt23918
IRS990/OtherExpensesGrp/ProgramServicesAmt31329
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND TAX RETURNS ARE MADE AVAILABLE AT ANNUAL MEETING AND UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum02085891188
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
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ReturnHeader/Filer/EIN0820142195
ReturnHeader/Filer/PhoneNum02085891188
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ReturnHeader/Filer/USAddress/CityNm0MCCAMMON
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JORDAN & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0109 N ARTHUR AVE STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POCATELLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083204
ReturnHeader/PreparerPersonGrp/PhoneNum02082325471
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUZANNE J BERGSTROM CPA
ReturnHeader/ReturnTs02025-05-13T16:03:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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