Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.50x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Up$255,094
Up $133,369 (+110%) from 2016
Net Assets
Up$128,449
Up $9,571 (+8.1%) from 2016
Liabilities
Up$126,645
Up $123,798 (+4348%) from 2016
Revenue And Expenses
Revenue
Down$131,522
Down $18,945 (-13%) from 2016
Expenses
Down$119,008
Down $1,756 (-1.5%) from 2016
Net Income
Down$12,514
Down $17,189 (-58%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Sep 20, 2018
- Return Version
- 2017v2.2
- Gross Receipts
- $131,522
Mission and Program Overview
Mission
Irrigation district for agricultural purposes.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDES IRRIGATION WATER TO MEMBERS AS AN IRRIGATION DISTRICT | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| WILLIAM MAKI | Vice Chair | - | $0 | - | - |
| ARTHUR TROUTNER | Director | - | $0 | - | - |
| JUSTIN FLORENCE | Chairman | - | $0 | - | - |
| SHIRLEY FLORENCE | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Lake Irrigation District
- EIN
- 82-6008880
- Phone
- 2086347209
- Address
- P O BOX 3126, MCCALL, ID 83638
Signing Officer
- Name
- Justin Florence
- Title
- Chairman
- Signed
- 2018-09-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lamm and Company CPA PA
- Address
- 315 Deinhard PO Box 2069, McCall, ID 83638-2069
- Preparer
- J Barrett Lamm
- Phone
- 2086342351
Supplemental Narrative
Additional Explanations
Other Expenses.1012
“Insurance $21107”
Other Expenses.1
“SUPPLIES $9615”
Other Expenses.2
“TAXES $6840”
Other Expenses.3
“REPAIRS $5621”
Other Expenses.4
“MILEAGE $3571”
Other Expenses.5
“VEHICLE EXPENSE $2647”
Other Expenses.6
“Dues and subscriptions $1080”
Other Expenses.7
“TELEPHONE $775”
Other Expenses.9
“UTILITIES $75”
Other Assets.1005
“Accounts Receivable - Beginning $0 Accounts Receivable - Ending $103845”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $8550”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2847 Accounts Payable and Accrued Expenses - Ending $2519”
Total Liabilities.1003
“Deferred Revenue - Beginning $0 Deferred Revenue - Ending $101334”
Total Liabilities.1
“NET PENSION LIABILITY - Beginning $0 NET PENSION LIABILITY - Ending $22792”
Raw XML Appendix132 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHIRLEY FLORENCE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2086347209 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 139 HEINRICH LANE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MCCALL |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ID |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 83638 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 121725 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 142699 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12514 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 375 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 121725 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 255094 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 131522 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 42 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 131480 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 118878 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 128449 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 118878 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 128449 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WILLIAM MAKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ARTHUR TROUTNER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JUSTIN FLORENCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SHIRLEY FLORENCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE CHAIR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 112395 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -2943 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 51331 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION DISTRICT FOR AGRICULTURAL PURPOSES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 174 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDES IRRIGATION WATER TO MEMBERS AS AN IRRIGATION DISTRICT |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 67128 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2847 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 126645 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 119008 |
| IRS990EZ/TotalRevenueAmt | 0 | 131522 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Insurance $21107 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | SUPPLIES $9615 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TAXES $6840 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | REPAIRS $5621 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MILEAGE $3571 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | VEHICLE EXPENSE $2647 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DUES AND SUBSCRIPTIONS $1080 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | TELEPHONE $775 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | UTILITIES $75 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Accounts Receivable - Beginning $0 Accounts Receivable - Ending $103845 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $8550 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Payable and Accrued Expenses - Beginning $2847 Accounts Payable and Accrued Expenses - Ending $2519 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Deferred Revenue - Beginning $0 Deferred Revenue - Ending $101334 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | NET PENSION LIABILITY - Beginning $0 NET PENSION LIABILITY - Ending $22792 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUSTIN FLORENCE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-09-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE IRRIGATION DISTRICT |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 826008880 |
| ReturnHeader/Filer/PhoneNum | 0 | 2086347209 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 3126 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MCCALL |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 83638 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841373775 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lamm and Company CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 315 Deinhard PO Box 2069 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | McCall |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 836382069 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2086342351 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J Barrett Lamm |
| ReturnHeader/ReturnTs | 0 | 2018-09-20T06:51:52-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $255,094
- Liabilities
- $126,645
- Net assets
- $128,449
- Revenue
- $131,522
- Expenses
- $119,008
- Net income
- $12,514