Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2015 • EIN 82-6008976

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

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

(208) 624-3381

Siviq Scores

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

Liabilities / Assets

34th percentile

0.13x

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

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

36th percentile

0.55x

Higher debt load relative to revenue than 36% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Net Margin

87th percentile

25%

Higher net margin than 87% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

75th percentile

$7,000

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2015

Asset Growth

80th percentile

5.8%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

64%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$3,683,279

Up $201,413 (+5.8%) from 2014

Net Assets

Up

$3,220,262

Up $210,000 (+7.0%) from 2014

Liabilities

Down

$463,017

Down $8,587 (-1.8%) from 2014

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin87th percentile

Revenue

Up

$848,055

Up $330,992 (+64%) from 2014

Expenses

Up

$638,055

Up $67,503 (+12%) from 2014

Net Income

Up

$210,000

Up $263,489 (+493%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth80th 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

2015

Assets$3,683,279
Liabilities$463,017
Net Assets$3,220,262
Open 2015 Filing

Operations Trend

Revenue Growth97th percentile

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

2015

Revenue$848,055
Expenses$638,055
Net Income$210,000
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.0
Gross Receipts
$848,055
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$1,442,799$1,380,934▼ $61,865
Savings and Temporary Cash Investments$1,189,427$1,195,837▲ $6,410
Cash and Non-Interest-Bearing Accounts$416,916$657,606▲ $240,690
Intangible Assets$322,532$310,587▼ $11,945
Accounts Receivable$86,438$85,782▼ $656
Prepaid Expenses and Deferred Charges$23,754$52,533▲ $28,779
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$3,481,866$3,683,279▲ $201,413
Other Assets Total-$0-
Liabilities
Other Liabilities$432,711$378,042▼ $54,669
Accounts Payable and Accrued Expenses$38,893$84,975▲ $46,082
Total Liabilities$471,604$463,017▼ $8,587
Net Assets / Fund Balance
Unrestricted Net Assets$3,010,262$3,220,262▲ $210,000
Total Net Assets Fund Balance$3,010,262$3,220,262▲ $210,000
Total Liabilities and Net Assets / Fund Balance$3,481,866$3,683,279▲ $201,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,182,840$703,216$1,886,056
Land$191,250-$191,250
Other Land Buildings$6,844$51,290$58,134
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleBaseTotal
Jeff RaybouldChairman$7,000$7,000
Mark RicksDirector$1,600$1,600
Dennis FransenDirector$1,200$1,200
Cleve BagleyDirector$1,200$1,200
Scott NevilleDirector$900$900

Board Members and Trustees

NameTitle
Douglas HillamDirector
George CrapoSecretary-Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$610,197
Investment Income
$12,858
Other Revenue
$225,000
Change in Net Assets
$210,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$848,055
Total Revenue per Audited Statements
$848,055
Total Revenue per Form 990
$848,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$437,677
Salaries, Compensation, and Employee Benefits$200,378
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$133,370-$133,370
Depreciation Depletion-$76,581-$76,581
Fees for Services Legal-$53,208-$53,208
Other Expenses$37,990$35,067-$35,067
All Other Expenses$23,612$6,685-$30,297
Other Employee Benefits-$28,436-$28,436
Interest-$20,235-$20,235
Office Expenses-$17,352-$17,352
Pension Plan Contributions-$14,484-$14,484
Payroll Taxes-$12,188-$12,188
Insurance-$11,954-$11,954
Current Officers, Directors, Trustees, and Key Employees-$11,900-$11,900
Fees for Services Accounting-$7,100-$7,100
Total Functional Expenses$156,468$481,587$0$638,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$638,055
Total Expenses per Audited Statements$638,055
Total Expenses per Form 990$638,055
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$378,040
Rounding$2
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

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

Signing Officer

Name
Dale L Swensen
Title
Executive Director
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1935
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
12

Preparer

Firm
Rudd & Company PLLC
Address
124 E Main St, Rexburg, ID 83440
Preparer
Brad W Reed
Phone
2083563677
Raw XML Appendix389 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.

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IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012188
IRS990/PayrollTaxesGrp/TotalAmt012188
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014484
IRS990/PensionPlanContributionsGrp/TotalAmt014484
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023754
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt052533
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0594617
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0594617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115580
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011428
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0378472
IRS990/PYProgramServiceRevenueAmt0505635
IRS990/PYRevenuesLessExpensesAmt0-53489
IRS990/PYSalariesCompEmpBnftPaidAmt0192080
IRS990/PYTotalExpensesAmt0570552
IRS990/PYTotalRevenueAmt0517063
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0210000
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01189427
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01195837
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01182840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0703216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01886056
IRS990ScheduleD/ExpensesSubtotalAmt0638055
IRS990ScheduleD/LandGrp/BookValueAmt0191250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt06844
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt051290
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0378040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/RevenueSubtotalAmt0848055
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01380934
IRS990ScheduleD/TotalExpensesPerForm990Amt0638055
IRS990ScheduleD/TotalLiabilityAmt0378042
IRS990ScheduleD/TotalRevenuePerForm990Amt0848055
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0848055
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0638055
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/TotalAssetsBOYAmt03481866
IRS990/TotalAssetsEOYAmt03683279
IRS990/TotalAssetsGrp/BOYAmt03481866
IRS990/TotalAssetsGrp/EOYAmt03683279
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0481587
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0156468
IRS990/TotalFunctionalExpensesGrp/TotalAmt0638055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0471604
IRS990/TotalLiabilitiesEOYAmt0463017
IRS990/TotalLiabilitiesGrp/BOYAmt0471604
IRS990/TotalLiabilitiesGrp/EOYAmt0463017
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03010262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03220262
IRS990/TotalProgramServiceExpensesAmt0156468
IRS990/TotalProgramServiceRevenueAmt0610197
IRS990/TotalReportableCompFromOrgAmt011900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0848055
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848055
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03481866
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03683279
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03010262
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03220262
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE L SWENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
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/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rudd & Company PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rexburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083440
ReturnHeader/PreparerPersonGrp/PhoneNum02083563677
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brad W Reed
ReturnHeader/ReturnTs02016-11-14T08:03:35-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,683,279
Liabilities
$463,017
Net assets
$3,220,262
Revenue
$848,055
Expenses
$638,055
Net income
$210,000
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
2015Detailed filing. Detailed filing data is available for this year.$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