Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.47x
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 1.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Balance Sheet
Assets
Up$267,364
Up $12,270 (+4.8%) from 2017
Net Assets
Up$141,165
Up $12,716 (+9.9%) from 2017
Liabilities
Down$126,199
Down $446 (-0.4%) from 2017
Revenue And Expenses
Revenue
Up$156,889
Up $25,367 (+19%) from 2017
Expenses
Up$144,173
Up $25,165 (+21%) from 2017
Net Income
Up$12,716
Up $202 (+1.6%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Jul 17, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $156,889
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 |
|---|---|---|---|---|---|
| SHIRLEY FLORENCE | Secretary | - | $1,500 | - | $1,500 |
| WILLIAM MAKI | Vice Chair | - | $600 | - | $600 |
| ARTHUR TROUTNER | Director | - | $600 | - | $600 |
| JUSTIN FLORENCE | Chairman | - | $600 | - | $600 |
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
- 2019-07-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lamm and Company CPA PA
- Address
- 315 Deinhard Ln, McCall, ID 83638-2069
- Preparer
- J Barrett Lamm
- Phone
- 2086342351
Supplemental Narrative
Additional Explanations
Other Expenses.1009
“Depreciation $1090”
Other Expenses.1012
“Insurance $22141”
Other Expenses.1
“REPAIRS $13040”
Other Expenses.2
“SUPPLIES $10559”
Other Expenses.3
“TAXES $7978”
Other Expenses.4
“PROFESSIONAL FEES $7375”
Other Expenses.5
“FUEL $6162”
Other Expenses.6
“AUTO/TRAVEL $3782”
Other Expenses.7
“Dues and subscriptions $1181”
Other Expenses.8
“TELEPHONE $860”
Other Expenses.10
“UTILITIES $55”
Other Expenses.11
“MISC $23”
Other Assets.1003
“Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $14172”
Other Assets.1005
“Accounts Receivable - Beginning $103845 Accounts Receivable - Ending $103845”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $8550 Prepaid Expenses and Deferred Charges - Ending $8550”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $2519 Accounts Payable and Accrued Expenses - Ending $2073”
Total Liabilities.1003
“Deferred Revenue - Beginning $101334 Deferred Revenue - Ending $101334”
Total Liabilities.1
“NET PENSION LIABILITY - Beginning $22792 NET PENSION LIABILITY - Ending $22792”
Raw XML Appendix139 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 | 142699 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 140797 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 12716 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 255094 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 267364 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 156889 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 52 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 156837 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 128449 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 141165 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 128449 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 141165 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1500 |
| 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/BOYAmt | 0 | 112395 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 126567 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 74246 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION DISTRICT FOR AGRICULTURAL PURPOSES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 221 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDES IRRIGATION WATER TO MEMBERS AS AN IRRIGATION DISTRICT |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 69706 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 126645 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 126199 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 144173 |
| IRS990EZ/TotalRevenueAmt | 0 | 156889 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $1090 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $22141 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | REPAIRS $13040 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SUPPLIES $10559 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TAXES $7978 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROFESSIONAL FEES $7375 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | FUEL $6162 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AUTO/TRAVEL $3782 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | DUES AND SUBSCRIPTIONS $1181 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | TELEPHONE $860 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | UTILITIES $55 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | MISC $23 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Machinery and Equipment - Beginning $0 Machinery and Equipment - Ending $14172 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Accounts Receivable - Beginning $103845 Accounts Receivable - Ending $103845 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Prepaid Expenses and Deferred Charges - Beginning $8550 Prepaid Expenses and Deferred Charges - Ending $8550 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Accounts Payable and Accrued Expenses - Beginning $2519 Accounts Payable and Accrued Expenses - Ending $2073 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Deferred Revenue - Beginning $101334 Deferred Revenue - Ending $101334 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | NET PENSION LIABILITY - Beginning $22792 NET PENSION LIABILITY - Ending $22792 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUSTIN FLORENCE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-07-17 |
| 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 Ln |
| 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 | 2019-07-17T11:40:56-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $267,364
- Liabilities
- $126,199
- Net assets
- $141,165
- Revenue
- $156,889
- Expenses
- $144,173
- Net income
- $12,716