Civic Intelligence

Idaho Water Users Association Inc

990 • Fiscal year 2020 • EIN 82-0182610

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 07, 2021

Organization ProfileWWW.IWUA.ORG

View Organization Page

1010 W Jefferson St No 101Boise, ID 83702

(208) 344-6690

Siviq Scores

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

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Net Margin

56th percentile

13%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

95th percentile

$193,065

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 30.7% of source-year revenue.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2020

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

6.0%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$639,470

Up $81,414 (+15%) from 2019

Net Assets

Up

$618,811

Up $81,145 (+15%) from 2019

Liabilities

Up

$20,659

Up $269 (+1.3%) from 2019

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin56th percentile

Revenue

Up

$629,065

Up $35,775 (+6.0%) from 2019

Expenses

Up

$547,920

Up $8,165 (+1.5%) from 2019

Net Income

Up

$81,145

Up $27,610 (+52%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$1.5M$1.0M$500K$0Assets 2010: $453,906Liabilities 2010: $12,466Net Assets 2010: $441,4402010Assets 2011: $480,077Liabilities 2011: $13,592Net Assets 2011: $466,4852011Assets 2012: $485,578Liabilities 2012: $8,499Net Assets 2012: $477,0792012Assets 2013: $488,043Liabilities 2013: $12,958Net Assets 2013: $475,0852013Assets 2014: $469,916Liabilities 2014: $18,635Net Assets 2014: $451,2812014Assets 2015: $477,833Liabilities 2015: $13,190Net Assets 2015: $464,6432015Assets 2016: $475,271Liabilities 2016: $11,945Net Assets 2016: $463,3262016Assets 2017: $492,810Liabilities 2017: $13,136Net Assets 2017: $479,6742017Assets 2018: $489,669Liabilities 2018: $5,538Net Assets 2018: $484,1312018Assets 2019: $558,056Liabilities 2019: $20,390Net Assets 2019: $537,6662019Assets 2020: $639,470Liabilities 2020: $20,659Net Assets 2020: $618,8112020Assets 2021: $846,726Liabilities 2021: $146,287Net Assets 2021: $700,4392021Assets 2022: $1,100,459Liabilities 2022: $370,869Net Assets 2022: $729,5902022Assets 2023: $938,350Liabilities 2023: $194,361Net Assets 2023: $743,9892023Assets 2024: $1,146,329Liabilities 2024: $468,894Net Assets 2024: $677,4352024

Highlighted filing

2020

Assets$639,470
Liabilities$20,659
Net Assets$618,811
Open 2020 Filing

Operations Trend

Revenue Growth74th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $539,8182010Expenses 2011: $473,8692011Expenses 2012: $494,0762012Revenue 2013: $502,736Expenses 2013: $504,730Net Income 2013: -$1,9942013Revenue 2014: $533,139Expenses 2014: $556,943Net Income 2014: -$23,8042014Revenue 2015: $531,866Expenses 2015: $518,504Net Income 2015: $13,3622015Revenue 2016: $542,002Expenses 2016: $543,319Net Income 2016: -$1,3172016Revenue 2017: $533,456Expenses 2017: $517,108Net Income 2017: $16,3482017Revenue 2018: $542,441Expenses 2018: $537,984Net Income 2018: $4,4572018Revenue 2019: $593,290Expenses 2019: $539,755Net Income 2019: $53,5352019Revenue 2020: $629,065Expenses 2020: $547,920Net Income 2020: $81,1452020Revenue 2021: $585,831Expenses 2021: $504,203Net Income 2021: $81,6282021Revenue 2022: $642,647Expenses 2022: $613,496Net Income 2022: $29,1512022Revenue 2023: $733,773Expenses 2023: $719,374Net Income 2023: $14,3992023Revenue 2024: $772,779Expenses 2024: $839,333Net Income 2024: -$66,5542024

Highlighted filing

2020

Revenue$629,065
Expenses$547,920
Net Income$81,145
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 7, 2021
Return Version
2020v4.1
Gross Receipts
$629,065
Mission and Program Overview

Mission

Idaho water users association is an organization founded to promote, aid and assist the development, control, conservation, preservation and utilization of the water resources of the state of idaho and to cooperate with similar organizations in other states.

To assist in the development, conservation and utilization of idaho's water resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$479,894$587,255▲ $107,361
Receivables From Officers Etc$64,049$40,770▼ $23,279
Land, Buildings, and Equipment, Net$1,131$3,194▲ $2,063
Prepaid Expenses and Deferred Charges$2,143$2,912▲ $769
Cash and Non-Interest-Bearing Accounts$7,129$2,381▼ $4,748
Accounts Receivable$2,075$1,323▼ $752
Total Assets$558,056$639,470▲ $81,414
Other Assets Total$1,635$1,635→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,945$16,484▲ $12,539
Deferred Revenue$16,445$4,175▼ $12,270
Total Liabilities$20,390$20,659▲ $269
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$534,318$617,303▲ $82,985
Net Assets With Donor Restrictions$3,348$1,508▼ $1,840
Total Net Assets Fund Balance$537,666$618,811▲ $81,145
Total Liabilities and Net Assets / Fund Balance$558,056$639,470▲ $81,414

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,194$9,706$12,900
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul ArringtonExecutive DirectorFT$156,808$36,257$193,065

Board Members and Trustees

NameTitle
Dan DavidsonPresident/director
Steve HowserPresident/director
Randy Brown1st Vice President/directo
Alan JacksonDirector
Barney MetzDirector
Bart PattersonDirector
Dan DarringtonDirector
Daren CoonDirector
David StephensonDirector
Dylan LawrenceDirector
Greg ShentonDirector
Harold MohlmanDirector
Heather RiceDirector
John EellsDirector
John HartmanDirector
John SimpsonDirector
Louis ThielDirector
Lynn KeetchDirector
Marcia HerrDirector
Mike FaulknerDirector
Mike RasmussenDirector
Pat McmahonDirector
Phil BlickDirector
Ron PlattDirector
Scott KingDirector
Shawn TischendorfDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$11,828
Program Service Revenue
$606,746
Investment Income
$10,491
Other Revenue
$0
All Other Contributions
$11,828
Change in Net Assets
$81,145

Audited Revenue Reconciliation

Revenue per Audited Statements
$629,065
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$629,065
Total Revenue per Form 990
$629,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,788
Other Expenses$251,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$193,065
Other Salaries and Wages---$59,000
Conferences and Meetings---$51,990
Other Employee Benefits---$25,940
All Other Expenses---$24,341
Occupancy---$23,284
Travel---$19,500
Office Expenses---$16,018
Payroll Taxes---$15,621
Fees for Services Other---$12,238
Other Expenses---$8,639
Fees for Services Accounting---$6,140
Insurance---$4,606
Pension Plan Contributions---$3,162
Depreciation Depletion---$488
Total Functional Expenses$0$0$0$547,920

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$547,920
Total Expenses per Audited Statements$547,920
Total Expenses per Form 990$547,920
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$105,172
Total Nondeductible Lobbying and Political Cost$105,172
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$64,049$40,770▼ $23,279
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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, Part VI, Section B, Line 11B

“The executive director reviews and signs the form 990 tax return before it is filed.”

Form 990, Part VI, Section B, Line 15A

“The board of directors independently reviews and approves the executive director's salary annually based on his performance and comparable compensation for similarly qualified persons at similarly situated organizations. The process is documented in the minutes of the board meetings.”

Form 990, Part VI, Section C, Line 19

“The association's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Idaho Water Users Association Inc
EIN
82-0182610
Phone
2083446690
Address
1010 W JEFFERSON ST NO 101, BOISE, ID 83702

Signing Officer

Name
Paul Arrington
Title
Executive Director
Phone
2083446690
Signed
2021-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Arrington
Formed
1956
Legal Domicile
Id
Voting Board Members
26
Independent Board Members
26
Employees
2
Volunteers
26

Preparer

Firm
Harris & Co Pllc
Address
1120 S RACKHAM WAY SUITE 100, MERIDIAN, ID 83642
Preparer
Cheryl Guiddy
Phone
2083338965
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“No change in the oversight process or selection process from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Uncertain tax positions the accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for calendar year 2020 or 2019. The association files income tax returns in the u.s. Federal jurisdiction. The association's income tax returns are no longer subject to u.s. Federal or state examinations by taxing authorities for years before 2017.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26156808
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt171ST VICE PRESIDENT/DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01956
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0629065
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt026
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt04606
IRS990/InvestmentIncomeGrp/ExclusionAmt010491
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt010491
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09706
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01131
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03194
IRS990/LandBldgEquipCostOrOtherBssAmt012900
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IDAHO WATER USERS ASSOCIATION IS AN ORGANIZATION FOUNDED TO PROMOTE, AID AND ASSIST THE DEVELOPMENT, CONTROL, CONSERVATION, PRESERVATION AND UTILIZATION OF THE WATER RESOURCES OF THE STATE OF IDAHO AND TO COOPERATE WITH SIMILAR ORGANIZATIONS IN OTHER STATES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0537666
IRS990/NetAssetsOrFundBalancesEOYAmt0618811
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0534318
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0617303
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt023284
IRS990/OfficeExpensesGrp/TotalAmt016018
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01635
IRS990/OtherAssetsTotalGrp/EOYAmt01635
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025940
IRS990/OtherExpensesGrp/Desc0AG. WATER SAFETY
IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2SEMINARS AND WORKSHOPS
IRS990/OtherExpensesGrp/Desc3NWRA DELEGATE EXPENSE
IRS990/OtherExpensesGrp/TotalAmt035351
IRS990/OtherExpensesGrp/TotalAmt125694
IRS990/OtherExpensesGrp/TotalAmt222843
IRS990/OtherExpensesGrp/TotalAmt38639
IRS990/OtherSalariesAndWagesGrp/TotalAmt059000
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt015621
IRS990/PensionPlanContributionsGrp/TotalAmt03162
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02143
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02912
IRS990/PrincipalOfficerNm0PAUL ARRINGTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813910
IRS990/ProgramServiceRevenueGrp/BusinessCd1813910
IRS990/ProgramServiceRevenueGrp/BusinessCd2813910
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2SEMINAR/WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0452748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1104204
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249794
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0452748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1104204
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249794
IRS990/ProgSrvcAccomActy2Grp/Desc0SEMINARS AND DITCHRIDER WORKSHOPS - PROVIDED SUMMER SEMINAR AND WORKSHOP TO EDUCATE MEMBERS, ATTORNEYS AND AGENCY PERSONNEL WHO PROTECT, DEVELOP AND MANAGE IDAHO'S WATER RESOURCES. 194 ATTENDED THE SEMINAR.
IRS990/ProgSrvcAccomActy3Grp/Desc0PESTICIDE APPLICATOR RECERTIFICATION WORKSHOP - TO EDUCATE THE WORKERS OF OUR MEMBERS WHO ARE OUT IN THE FIELD THAT DO THE HANDS-ON WORK REGARDING SAFETY, PUBLIC RELATIONS, LEGAL ISSUES, WATER MEASUREMENT, PERSONAL PROTECTION, COMPLIANCE WITH GOVERNMENT REGULATIONS, CHEMICAL USE AND SAFETY, EQUIPMENT CALIBRATION AND PLANT IDENTIFICATION. 232 ATTENDED THE DITCHRIDER WORKSHOPS AND 151 ATTENDED THE PESTICIDE APPLICATOR RECERTIFICATION WORKSHOPS HELD ACROSS SOUTHERN IDAHO.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010682
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014429
IRS990/PYOtherExpensesAmt0248499
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0568179
IRS990/PYRevenuesLessExpensesAmt053535
IRS990/PYSalariesCompEmpBnftPaidAmt0291256
IRS990/PYTotalExpensesAmt0539755
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0593290
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt064049
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt040770
IRS990/ReconcilationRevenueExpnssAmt081145
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0479894
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0587255
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0135824
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0452748
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt0105172
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0105172
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-30652
IRS990ScheduleD/EquipmentGrp/BookValueAmt03194
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09706
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012900
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0547920
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0629065
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR CALENDAR YEAR 2020 OR 2019. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S INCOME TAX RETURNS ARE NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03194
IRS990ScheduleD/TotalExpensesPerForm990Amt0547920

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$639,470
Liabilities
$20,659
Net assets
$618,811
Revenue
$629,065
Expenses
$547,920
Net income
$81,145
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.47$0.68$0.77$0.84$0.07
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.19$0.74$0.73$0.72$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.37$0.73$0.64$0.61$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.15$0.70$0.59$0.50$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$0.63$0.55$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$0.59$0.54$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.54$0.54$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.53$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.54$0.54$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.46$0.53$0.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.53$0.56$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.01$0.48$0.50$0.50$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.01$0.48$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.01$0.47$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.01$0.44$0.54