Civic Intelligence

Fremont-Madison Irrigation District

EIN 82-6008976 • 501(c)12 • St Anthony, ID

Profile

Irrigation district formed to maintain canals and waterways to distribute water to the farmers, ranchers and other canal companies who are members of the irrigation district.

PO Box 15St Anthony, ID 83445

n/A

Siviq Scores

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

Liabilities / Assets

47th percentile

0.17x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.49x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Net Margin

37th percentile

0.7%

Higher net margin than 37% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$131,247

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2024

Asset Growth

71st percentile

5.9%

Faster asset growth than 71% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

71%

Faster revenue growth than 92% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$4,588,093

Up $256,321 (+5.9%) from 2023

Liabilities

Up

$782,896

Up $245,687 (+46%) from 2023

Net Assets

Up

$3,805,197

Up $10,634 (+0.3%) from 2023

Operations
Liabilities / Revenue45th percentileNet Margin37th percentile

Revenue

Up

$1,597,877

Up $664,604 (+71%) from 2023

Expenses

Up

$1,587,243

Up $811,792 (+105%) from 2023

Net Income

Down

$10,634

Down $147,188 (-93%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,234,626Liabilities 2011: $447,498Net Assets 2011: $2,787,1282011Assets 2012: $3,356,765Liabilities 2012: $425,044Net Assets 2012: $2,931,7212012Assets 2013: $3,480,911Liabilities 2013: $417,160Net Assets 2013: $3,063,7512013Assets 2014: $3,481,866Liabilities 2014: $471,604Net Assets 2014: $3,010,2622014Assets 2015: $3,683,279Liabilities 2015: $463,017Net Assets 2015: $3,220,2622015Assets 2016: $3,591,480Liabilities 2016: $399,665Net Assets 2016: $3,191,8152016Assets 2017: $3,673,574Liabilities 2017: $401,816Net Assets 2017: $3,271,7582017Assets 2018: $3,904,931Liabilities 2018: $498,212Net Assets 2018: $3,406,7192018Assets 2019: $4,406,746Liabilities 2019: $792,725Net Assets 2019: $3,614,0212019Assets 2020: $4,722,248Liabilities 2020: $825,004Net Assets 2020: $3,897,2442020Assets 2021: $4,660,258Liabilities 2021: $914,751Net Assets 2021: $3,745,5072021Assets 2022: $4,042,721Liabilities 2022: $524,436Net Assets 2022: $3,518,2852022Assets 2023: $4,331,772Liabilities 2023: $537,209Net Assets 2023: $3,794,5632023Assets 2024: $4,588,093Liabilities 2024: $782,896Net Assets 2024: $3,805,1972024

Highlighted filing

2024

Assets$4,588,093
Liabilities$782,896
Net Assets$3,805,197
Open 2024 Filing

Operations Trend

Revenue Growth92nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $617,3852011Expenses 2012: $534,6812012Revenue 2013: $918,117Expenses 2013: $786,087Net Income 2013: $132,0302013Revenue 2014: $517,063Expenses 2014: $570,552Net Income 2014: -$53,4892014Revenue 2015: $848,055Expenses 2015: $638,055Net Income 2015: $210,0002015Revenue 2016: $767,152Expenses 2016: $795,599Net Income 2016: -$28,4472016Revenue 2017: $721,319Expenses 2017: $641,376Net Income 2017: $79,9432017Revenue 2018: $713,374Expenses 2018: $578,413Net Income 2018: $134,9612018Revenue 2019: $819,764Expenses 2019: $612,462Net Income 2019: $207,3022019Revenue 2020: $895,615Expenses 2020: $612,392Net Income 2020: $283,2232020Revenue 2021: $726,398Expenses 2021: $787,674Net Income 2021: -$61,2762021Revenue 2022: $734,471Expenses 2022: $961,693Net Income 2022: -$227,2222022Revenue 2023: $933,273Expenses 2023: $775,451Net Income 2023: $157,8222023Revenue 2024: $1,597,877Expenses 2024: $1,587,243Net Income 2024: $10,6342024

Highlighted filing

2024

Revenue$1,597,877
Expenses$1,587,243
Net Income$10,634
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,588,093
Liabilities
$782,896
Net assets
$3,805,197
Revenue
$1,597,877
Expenses
$1,587,243
Net income
$10,634
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.59$0.78$3.81$1.60$1.59$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$0.54$3.79$0.93$0.78$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.04$0.52$3.52$0.73$0.96$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$0.91$3.75$0.73$0.79$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.72$0.83$3.90$0.90$0.61$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.41$0.79$3.61$0.82$0.61$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$0.50$3.41$0.71$0.58$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.67$0.40$3.27$0.72$0.64$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$0.40$3.19$0.77$0.80$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.68$0.46$3.22$0.85$0.64$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.47$3.01$0.52$0.57$0.05
2013Detailed filing. Detailed filing data is available for this year.$3.48$0.42$3.06$0.92$0.79$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$0.43$2.93$0.53
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.45$2.79$0.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$1,597,877
Mission and Program Overview

Mission

Irrigation district formed to maintain canals and waterways to distribute water to the farmers, ranchers and other canal companies who are members of the irrigation district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,778,830$1,685,449▼ $93,381
Cash and Non-Interest-Bearing Accounts$575,622$1,393,005▲ $817,383
Savings and Temporary Cash Investments$1,352,659$934,697▼ $417,962
Accounts Receivable$179,354$269,083▲ $89,729
Intangible Assets$215,022$203,075▼ $11,947
Prepaid Expenses and Deferred Charges$135,217$50,196▼ $85,021
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$4,331,772$4,588,093▲ $256,321
Other Assets Total$95,068$52,588▼ $42,480
Liabilities
Accounts Payable and Accrued Expenses$227,386$487,471▲ $260,085
Other Liabilities$309,823$295,425▼ $14,398
Total Liabilities$537,209$782,896▲ $245,687
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,794,563$3,805,197▲ $10,634
Total Net Assets Fund Balance$3,794,563$3,805,197▲ $10,634
Total Liabilities and Net Assets / Fund Balance$4,331,772$4,588,093▲ $256,321

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,431,652$1,331,365$2,763,017
Land$248,537-$248,537
Other Land Buildings$5,260$37,484$42,744
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Aaron DallingExec DirectorFT$131,247$131,247
Jeff RaybouldChairman-$4,200$4,200
Nathan ScafeDirector-$1,125$1,125
Cade CrapoDirector-$1,000$1,000
Dennis FransenDirector-$750$750

Board Members and Trustees

NameTitle
Mark RicksDirector
Scott NevilleDirector
Cleve BagleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$128,936
Program Service Revenue
$1,385,607
Investment Income
$83,334
Other Revenue
$0
Change in Net Assets
$10,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,597,877
Total Revenue per Audited Statements
$1,597,877
Total Revenue per Form 990
$1,597,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,190,444
Salaries, Compensation, and Employee Benefits$396,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,535$26,284-$145,819
Current Officers, Directors, Trustees, and Key Employees$125,197$13,125-$138,322
Depreciation Depletion$78,996$26,332-$105,328
All Other Expenses$81,061--$81,061
Other Expenses$46,695$15,565-$62,260
Other Employee Benefits$51,420$9,300-$60,720
Office Expenses$12,595$37,784-$50,379
Pension Plan Contributions$25,715$4,538-$30,253
Fees for Services Accounting$6,276$18,826-$25,102
Payroll Taxes$17,193$4,492-$21,685
Insurance$9,267$9,267-$18,534
Fees for Services Legal$4,565$13,696-$18,261
Interest-$12,764-$12,764
Total Functional Expenses$1,395,270$191,973$0$1,587,243

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,587,243
Total Expenses per Audited Statements$1,587,243
Total Expenses per Form 990$1,587,243
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bureau of Reclamation$295,425
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
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 A, Line 6

“The members are the individual farmers and canal companies that are covered by this irrigation district.”

Form 990, Part VI, Section B, Line 11B

“Form 990 reviewed by management before being filed. Form 990 is available for review anytime at the district office by all board members.”

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

“board of directors review compensation for all employeeS ON AN ANNUAL BASIS.”

Form 990, Part VI, Section C, Line 19

“The documents are at the offices of the irrigation district and are available to those who request them.”

Filing and Contact Details

Filer

Filer Name
Fremont-madison Irrigation District
EIN
82-6008976
Phone
2086243381
Address
PO BOX 15, ST ANTHONY, ID 83445

Signing Officer

Name
Aaron Dalling
Title
Executive Director
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Formed
1935
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Rudd & Company Pllc
Address
490 FIRST AMERICAN CIR, REXBURG, ID 83440
Preparer
Josh Bingham
Phone
2083563677
Raw XML Appendix392 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0227386
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0487471
IRS990/AccountsReceivableGrp/BOYAmt0179354
IRS990/AccountsReceivableGrp/EOYAmt0269083
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0IRRIGATION DISTRICT FORMED TO MAINTAIN CANALS AND WATERWAYS TO DISTRIBUTE WATER TO THE FARMERS, RANCHERS AND OTHER CANAL COMPANIES WHO ARE MEMBERS OF THE IRRIGATION DISTRICT.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt081061
IRS990/AllOtherExpensesGrp/TotalAmt081061
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0AARON DALLING
IRS990/BooksInCareOfDetail/PhoneNum02086243381
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 15
IRS990/BooksInCareOfDetail/USAddress/CityNm0ST ANTHONY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083445
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0575622
IRS990/CashNonInterestBearingGrp/EOYAmt01393005
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt013125
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0125197
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0138322
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0128936
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt083334
IRS990/CYOtherExpensesAmt01190444
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01385607
IRS990/CYRevenuesLessExpensesAmt010634
IRS990/CYSalariesCompEmpBnftPaidAmt0396799
IRS990/CYTotalExpensesAmt01587243
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01597877
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt026332
IRS990/DepreciationDepletionGrp/ProgramServicesAmt078996
IRS990/DepreciationDepletionGrp/TotalAmt0105328
IRS990/Desc0THE DISTRICT PROVIDES IRRIGATION WATER TO APPROXIMATELY 2,000 FARMS IN FREMONT AND MADISON COUNTY AREA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018826
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06276
IRS990/FeesForServicesAccountingGrp/TotalAmt025102
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt013696
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04565
IRS990/FeesForServicesLegalGrp/TotalAmt018261
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0AARON DALLING
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF RAYBOULD
IRS990/Form990PartVIISectionAGrp/PersonNm2NATHAN SCAFE
IRS990/Form990PartVIISectionAGrp/PersonNm3CADE CRAPO
IRS990/Form990PartVIISectionAGrp/PersonNm4DENNIS FRANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm5CLEVE BAGLEY
IRS990/Form990PartVIISectionAGrp/PersonNm6MARK RICKS
IRS990/Form990PartVIISectionAGrp/PersonNm7SCOTT NEVILLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0131247
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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/TitleTxt0EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01935
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0128936
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01597877
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt09267
IRS990/InsuranceGrp/ProgramServicesAmt09267
IRS990/InsuranceGrp/TotalAmt018534
IRS990/IntangibleAssetsGrp/BOYAmt0215022
IRS990/IntangibleAssetsGrp/EOYAmt0203075
IRS990/InterestGrp/ManagementAndGeneralAmt012764
IRS990/InterestGrp/TotalAmt012764
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt083334
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083334
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01368849
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01778830
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01685449
IRS990/LandBldgEquipCostOrOtherBssAmt03054298
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt01385568
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0IRRIGATION DISTRICT FORMED TO MAINTAIN CANALS AND WATERWAYS TO DISTRIBUTE WATER TO THE FARMERS, RANCHERS AND OTHER CANAL COMPANIES WHO ARE MEMBERS OF THE IRRIGATION DISTRICT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03794563
IRS990/NetAssetsOrFundBalancesEOYAmt03805197
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03794563
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03805197
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt037784
IRS990/OfficeExpensesGrp/ProgramServicesAmt012595
IRS990/OfficeExpensesGrp/TotalAmt050379
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt095068
IRS990/OtherAssetsTotalGrp/EOYAmt052588
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09300
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt051420
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060720
IRS990/OtherExpensesGrp/Desc0AQUIFER RECHARGE EXPENSE
IRS990/OtherExpensesGrp/Desc1other
IRS990/OtherExpensesGrp/Desc2DAM OPERATIONS/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015565
IRS990/OtherExpensesGrp/ProgramServicesAmt0527614
IRS990/OtherExpensesGrp/ProgramServicesAmt1209610
IRS990/OtherExpensesGrp/ProgramServicesAmt279531
IRS990/OtherExpensesGrp/ProgramServicesAmt346695
IRS990/OtherExpensesGrp/TotalAmt0527614
IRS990/OtherExpensesGrp/TotalAmt1209610
IRS990/OtherExpensesGrp/TotalAmt279531
IRS990/OtherExpensesGrp/TotalAmt362260
IRS990/OtherLiabilitiesGrp/BOYAmt0309823
IRS990/OtherLiabilitiesGrp/EOYAmt0295425
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026284
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0119535
IRS990/OtherSalariesAndWagesGrp/TotalAmt0145819
IRS990/OtherSourcesGrossIncomeAmt0212270
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04492
IRS990/PayrollTaxesGrp/ProgramServicesAmt017193
IRS990/PayrollTaxesGrp/TotalAmt021685
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04538
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025715
IRS990/PensionPlanContributionsGrp/TotalAmt030253
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0135217
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt050196
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER MEMBER REVENUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01265784
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1119823
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01265784
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1119823
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0133200
IRS990/PYInvestmentIncomeAmt061191
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0396633
IRS990/PYProgramServiceRevenueAmt0738882
IRS990/PYRevenuesLessExpensesAmt0157822
IRS990/PYSalariesCompEmpBnftPaidAmt0378818
IRS990/PYTotalExpensesAmt0775451
IRS990/PYTotalRevenueAmt0933273
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt010634
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01352659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0934697
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01431652
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01331365
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02763017
IRS990ScheduleD/ExpensesSubtotalAmt01587243
IRS990ScheduleD/LandGrp/BookValueAmt0248537
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0248537
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05260
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037484
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt042744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0295425
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/RevenueSubtotalAmt01597877
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01685449
IRS990ScheduleD/TotalExpensesPerForm990Amt01587243
IRS990ScheduleD/TotalLiabilityAmt0295425
IRS990ScheduleD/TotalRevenuePerForm990Amt01597877
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01597877
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01587243
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members are the individual farmers and canal companies that are covered by this irrigation district.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 REVIEWED BY MANAGEMENT BEFORE BEING FILED. FORM 990 IS AVAILABLE FOR REVIEW ANYTIME AT THE DISTRICT OFFICE BY ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2board of directors review compensation for all employeeS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The documents are at the offices of the irrigation district and are available to those who request them.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04331772
IRS990/TotalAssetsEOYAmt04588093
IRS990/TotalAssetsGrp/BOYAmt04331772
IRS990/TotalAssetsGrp/EOYAmt04588093
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0128936
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0191973
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01395270
IRS990/TotalFunctionalExpensesGrp/TotalAmt01587243
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0537209
IRS990/TotalLiabilitiesEOYAmt0782896
IRS990/TotalLiabilitiesGrp/BOYAmt0537209
IRS990/TotalLiabilitiesGrp/EOYAmt0782896
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03794563
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03805197
IRS990/TotalProgramServiceRevenueAmt01385607
IRS990/TotalReportableCompFromOrgAmt0138322
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01468941
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01597877
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04331772
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04588093
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 15
IRS990/USAddress/CityNm0ST ANTHONY
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083445
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON DALLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREMONT-MADISON IRRIGATION DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0FREM
ReturnHeader/Filer/EIN0826008976
ReturnHeader/Filer/PhoneNum02086243381
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 15
ReturnHeader/Filer/USAddress/CityNm0ST ANTHONY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083445
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820467399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDD & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0490 FIRST AMERICAN CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REXBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083440
ReturnHeader/PreparerPersonGrp/PhoneNum02083563677
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSH BINGHAM
ReturnHeader/ReturnTs02025-10-27T07:40:51-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.