Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2013 • EIN 82-6008976

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 09, 2014

Organization ProfileN/A
PO Box 15Saint Anthony, ID 83445

(208) 624-3381

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.12x

Higher debt load relative to assets than 33% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

34th percentile

0.45x

Higher debt load relative to revenue than 34% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Net Margin

75th percentile

14%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

71st percentile

$5,800

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2013

Asset Growth

77th percentile

3.7%

Faster asset growth than 77% of similar nonprofits.

2013 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$3,480,911

Up $124,146 (+3.7%) from 2012

Net Assets

Up

$3,063,751

Up $132,030 (+4.5%) from 2012

Liabilities

Down

$417,160

Down $7,884 (-1.9%) from 2012

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin75th percentile

Revenue

$918,117

No earlier filing loaded for comparison.

Expenses

Up

$786,087

Up $251,406 (+47%) from 2012

Net Income

$132,030

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$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

2013

Assets$3,480,911
Liabilities$417,160
Net Assets$3,063,751
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$918,117
Expenses$786,087
Net Income$132,030
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 9, 2014
Return Version
2013v3.1
Gross Receipts
$918,117
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$1,010,490$1,509,797▲ $499,307
Savings and Temporary Cash Investments$917,171$1,184,397▲ $267,226
Cash and Non-Interest-Bearing Accounts$416,983$335,480▼ $81,503
Intangible Assets$346,424$334,478▼ $11,946
Accounts Receivable$94,185$92,799▼ $1,386
Prepaid Expenses and Deferred Charges$22,768$23,959▲ $1,191
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$3,356,765$3,480,911▲ $124,146
Other Assets Total$548,744$1▼ $548,743
Liabilities
Other Liabilities$397,374$391,256▼ $6,118
Accounts Payable and Accrued Expenses$27,670$25,904▼ $1,766
Total Liabilities$425,044$417,160▼ $7,884
Net Assets / Fund Balance
Unrestricted Net Assets$2,931,721$3,063,751▲ $132,030
Total Net Assets Fund Balance$2,931,721$3,063,751▲ $132,030
Total Liabilities and Net Assets / Fund Balance$3,356,765$3,480,911▲ $124,146

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,313,322$572,732$1,886,054
Land$191,250-$191,250
Other Land Buildings$5,225$50,140$55,365
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleBaseTotal
Jeff RaybouldChairman$5,800$5,800
Mark RicksDirector$2,000$2,000
Douglas HillamDirector$1,300$1,300
Cleve BagleyDirector$1,200$1,200
Dennis FransenDirector$800$800
George CrapoSecretary-Treas$800$800
Scott NevilleDirector$800$800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$904,387
Investment Income
$13,730
Other Revenue
$0
Change in Net Assets
$132,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$918,117
Total Revenue per Audited Statements
$918,117
Total Revenue per Form 990
$918,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$595,671
Salaries, Compensation, and Employee Benefits$190,416
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$130,449-$130,449
Depreciation Depletion-$76,868-$76,868
Fees for Services Legal-$63,967-$63,967
All Other Expenses$19,786$11,110-$30,896
Other Expenses$43,908$29,320-$29,320
Other Employee Benefits-$21,761-$21,761
Interest-$21,004-$21,004
Office Expenses-$17,392-$17,392
Pension Plan Contributions-$13,106-$13,106
Current Officers, Directors, Trustees, and Key Employees-$13,100-$13,100
Payroll Taxes-$12,000-$12,000
Insurance-$11,536-$11,536
Fees for Services Accounting-$7,032-$7,032
Total Functional Expenses$327,683$458,404$0$786,087

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$786,087
Total Expenses per Audited Statements$786,087
Total Expenses per Form 990$786,087
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
Lobbying 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$391,256
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Line 6: Explanation of Classes of Members or Shareholder

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

Form 990, Part VI, Line 11B: Form 990 Review Process

“990 reviewed by management before being filed”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“board of directors review compensation for all employees.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

EIN
82-6008976
Phone
2086243381

Signing Officer

Name
Dale L Swensen
Title
Executive Director
Signed
2014-10-09
Discuss with paid preparer
Yes

Organization Details

Formed
1935
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
10

Preparer

Preparer
Brad W Reed
Phone
2083563677
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt023959
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0899598
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14789
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0899598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14789
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011557
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0337048
IRS990/PYProgramServiceRevenueAmt0667717
IRS990/PYRevenuesLessExpensesAmt0144593
IRS990/PYSalariesCompEmpBnftPaidAmt0197633
IRS990/PYTotalExpensesAmt0534681
IRS990/PYTotalRevenueAmt0679274
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0132030
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0917171
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01184397
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01313322
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0572732
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01886054
IRS990ScheduleD/ExpensesSubtotalAmt0786087
IRS990ScheduleD/LandGrp/BookValueAmt0191250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05225
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050140
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0391256
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/RevenueSubtotalAmt0918117
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01509797
IRS990ScheduleD/TotalExpensesPerForm990Amt0786087
IRS990ScheduleD/TotalLiabilityAmt0391256
IRS990ScheduleD/TotalRevenuePerForm990Amt0918117
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0918117
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0786087
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members are the individual farmers and canal companies that are covered by this irrigation district.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 REVIEWED BY MANAGEMENT BEFORE BEING FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2board of directors review compensation for all employees.
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, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03356765
IRS990/TotalAssetsEOYAmt03480911
IRS990/TotalAssetsGrp/BOYAmt03356765
IRS990/TotalAssetsGrp/EOYAmt03480911
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0458404
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0327683
IRS990/TotalFunctionalExpensesGrp/TotalAmt0786087
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0425044
IRS990/TotalLiabilitiesEOYAmt0417160
IRS990/TotalLiabilitiesGrp/BOYAmt0425044
IRS990/TotalLiabilitiesGrp/EOYAmt0417160
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02931721
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03063751
IRS990/TotalProgramServiceExpensesAmt0327683
IRS990/TotalProgramServiceRevenueAmt0904387
IRS990/TotalReportableCompFromOrgAmt012700
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0918117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0918117
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03356765
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03480911
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02931721
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03063751
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE L SWENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10FREMONT-MADISON IRRIGATION DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0FREM
ReturnHeader/Filer/EIN0826008976
ReturnHeader/Filer/PhoneNum02086243381
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 15
ReturnHeader/Filer/USAddress/City0ST ANTHONY
ReturnHeader/Filer/USAddress/State0ID
ReturnHeader/Filer/USAddress/ZIPCode083445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Rudd & Company PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10124 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Rexburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode083440
ReturnHeader/PreparerPersonGrp/PhoneNum02083563677
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brad W Reed
ReturnHeader/ReturnTs02014-10-09T10:46:47-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,480,911
Liabilities
$417,160
Net assets
$3,063,751
Revenue
$918,117
Expenses
$786,087
Net income
$132,030
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