Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.85x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Down$222,390
Down $61,784 (-22%) from 2023
Net Assets
Down$34,247
Down $61,090 (-64%) from 2023
Liabilities
Down$188,143
Down $694 (-0.4%) from 2023
Revenue And Expenses
Revenue
Down$125,959
Down $80,561 (-39%) from 2023
Expenses
Down$173,944
Down $20,561 (-11%) from 2023
Net Income
Down-$47,985
Down $60,000 (-499%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 4, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $125,959
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
- 2025-09-04
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lamm and Company CPA PA
- Address
- 311 Deinhard Ln, McCall, ID 83638
- Preparer
- Tyler Lamm
- Phone
- 2086342351
Supplemental Narrative
Additional Explanations
Other Expenses.1009
“Depreciation $8690”
Other Expenses.1
“FUEL $8398”
Other Expenses.2
“REPAIRS $7604”
Other Expenses.3
“PROFESSIONAL FEES $6235”
Other Expenses.4
“INSURANCE $5945”
Other Expenses.5
“OTHER EXPENSES $4804”
Other Expenses.6
“Dues and subscriptions $2828”
Other Expenses.7
“SUPPLIES $2626”
Other Expenses.8
“TELEPHONE $935”
Other Expenses.9
“OFFICE EXPENSE $690”
Other Expenses.10
“AUTO/TRAVEL $323”
Other Expenses.11
“UTILITIES $260”
Other Expenses.12
“TAXES $128”
Other Assets.1001
“Automobiles - Beginning $17520 Automobiles - Ending $10512”
Other Assets.1003
“Machinery and Equipment - Beginning $2315 Machinery and Equipment - Ending $633”
Other Assets.1005
“Accounts Receivable - Beginning $104149 Accounts Receivable - Ending $104149”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $62899 Prepaid Expenses and Deferred Charges - Ending $49795”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $3448 Accounts Payable and Accrued Expenses - Ending $2754”
Total Liabilities.1003
“Deferred Revenue - Beginning $105108 Deferred Revenue - Ending $105108”
Total Liabilities.1
“- Beginning $80281 - Ending $80281”
Raw XML Appendix146 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/BenefitsPaidToOrForMembersAmt | 0 | 26711 |
| 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 | 97291 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 57301 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -47985 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 284174 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 222390 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 125959 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 22 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 95337 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 34247 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 95337 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 34247 |
| 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/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 186883 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 165089 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -13105 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 49466 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | IRRIGATION DISTRICT FOR AGRICULTURAL PURPOSES. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 125937 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDES IRRIGATION WATER TO MEMBERS AS AN IRRIGATION DISTRICT |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 97767 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 188837 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 188143 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 173944 |
| IRS990EZ/TotalRevenueAmt | 0 | 125959 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $8690 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FUEL $8398 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | REPAIRS $7604 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROFESSIONAL FEES $6235 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | INSURANCE $5945 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OTHER EXPENSES $4804 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DUES AND SUBSCRIPTIONS $2828 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | SUPPLIES $2626 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | TELEPHONE $935 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | OFFICE EXPENSE $690 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | AUTO/TRAVEL $323 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | UTILITIES $260 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | TAXES $128 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Automobiles - Beginning $17520 Automobiles - Ending $10512 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Machinery and Equipment - Beginning $2315 Machinery and Equipment - Ending $633 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | Accounts Receivable - Beginning $104149 Accounts Receivable - Ending $104149 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Prepaid Expenses and Deferred Charges - Beginning $62899 Prepaid Expenses and Deferred Charges - Ending $49795 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Accounts Payable and Accrued Expenses - Beginning $3448 Accounts Payable and Accrued Expenses - Ending $2754 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Deferred Revenue - Beginning $105108 Deferred Revenue - Ending $105108 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | - Beginning $80281 - Ending $80281 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| 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.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Assets.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Total Liabilities.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUSTIN FLORENCE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-09-04 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 841373775 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lamm and Company CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 311 Deinhard Ln |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | McCall |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ID |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 83638 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2086342351 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Tyler Lamm |
| ReturnHeader/ReturnTs | 0 | 2025-09-04T14:37:39-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $222,390
- Liabilities
- $188,143
- Net assets
- $34,247
- Revenue
- $125,959
- Expenses
- $173,944
- Net income
- -$47,985
Peer Organizations
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Assets$222,564
Revenue vs current organization
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View OrganizationLone Oak Canal Company
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Assets$88,211
Revenue vs current organization
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View OrganizationCanyon Crest Mutual Benefit Water
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Assets$221,841
Revenue vs current organization
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About the sameFowler, CO
View OrganizationExcelsior Irrigating Company
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Revenue$179,983
Assets$223,221
Revenue vs current organization
43% higherAssets vs current organization
About the same