Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2016 • EIN 82-6008976

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

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

33rd percentile

0.11x

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

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.52x

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

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Net Margin

29th percentile

-3.7%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$6,300

Higher top officer pay than 76% of similar nonprofits.

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

2016 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2016

Asset Growth

25th percentile

-2.5%

Faster asset growth than 25% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-9.5%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$3,591,480

Down $91,799 (-2.5%) from 2015

Net Assets

Down

$3,191,815

Down $28,447 (-0.9%) from 2015

Liabilities

Down

$399,665

Down $63,352 (-14%) from 2015

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin29th percentile

Revenue

Down

$767,152

Down $80,903 (-9.5%) from 2015

Expenses

Up

$795,599

Up $157,544 (+25%) from 2015

Net Income

Down

-$28,447

Down $238,447 (-114%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth25th 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

2016

Assets$3,591,480
Liabilities$399,665
Net Assets$3,191,815
Open 2016 Filing

Operations Trend

Revenue Growth11th 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

2016

Revenue$767,152
Expenses$795,599
Net Income-$28,447
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$767,152
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
Savings and Temporary Cash Investments$1,195,837$1,797,945▲ $602,108
Land, Buildings, and Equipment, Net$1,380,934$1,325,941▼ $54,993
Intangible Assets$310,587$298,641▼ $11,946
Accounts Receivable$85,782$91,883▲ $6,101
Cash and Non-Interest-Bearing Accounts$657,606$49,367▼ $608,239
Prepaid Expenses and Deferred Charges$52,533$27,702▼ $24,831
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$3,683,279$3,591,480▼ $91,799
Other Assets Total-$1-
Liabilities
Other Liabilities$378,042$370,907▼ $7,135
Accounts Payable and Accrued Expenses$84,975$28,758▼ $56,217
Total Liabilities$463,017$399,665▼ $63,352
Net Assets / Fund Balance
Unrestricted Net Assets$3,220,262$3,191,815▼ $28,447
Total Net Assets Fund Balance$3,220,262$3,191,815▼ $28,447
Total Liabilities and Net Assets / Fund Balance$3,683,279$3,591,480▼ $91,799

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,128,893$766,968$1,895,861
Land$191,250-$191,250
Other Land Buildings$5,798$52,336$58,134
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleBaseTotal
Jeff RaybouldChairman$6,300$6,300
George CrapoSecretary-Treas$1,800$1,800
Mark RicksDirector$1,400$1,400
Dennis FransenDirector$1,200$1,200
Douglas HillamDirector$1,200$1,200
Scott NevilleDirector$1,200$1,200
Cleve BagleyDirector$1,000$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$753,434
Investment Income
$13,718
Other Revenue
$0
Change in Net Assets
$-28,447

Audited Revenue Reconciliation

Revenue per Audited Statements
$767,152
Total Revenue per Audited Statements
$767,152
Total Revenue per Form 990
$767,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$592,003
Salaries, Compensation, and Employee Benefits$203,596
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$135,597-$135,597
Depreciation Depletion-$76,743-$76,743
All Other Expenses$32,702$19,798-$52,500
Fees for Services Legal-$43,025-$43,025
Other Employee Benefits-$29,442-$29,442
Other Expenses$44,601$25,119-$25,119
Interest-$19,353-$19,353
Office Expenses-$18,382-$18,382
Pension Plan Contributions-$15,022-$15,022
Payroll Taxes-$12,435-$12,435
Insurance-$11,951-$11,951
Current Officers, Directors, Trustees, and Key Employees-$11,100-$11,100
Total Functional Expenses$351,108$444,491$0$795,599

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$795,599
Total Expenses per Audited Statements$795,599
Total Expenses per Form 990$795,599
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$370,907
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
2017-11-14
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Rudd & Company PLLC
Address
124 E Main St, Rexburg, ID 83440
Preparer
Brad W Reed
Phone
2083563677
Raw XML Appendix383 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/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt052533
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027702
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0751343
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0751343
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12091
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012858
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0437677
IRS990/PYOtherRevenueAmt0225000
IRS990/PYProgramServiceRevenueAmt0610197
IRS990/PYRevenuesLessExpensesAmt0210000
IRS990/PYSalariesCompEmpBnftPaidAmt0200378
IRS990/PYTotalExpensesAmt0638055
IRS990/PYTotalRevenueAmt0848055
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28447
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01195837
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01797945
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01128893
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0766968
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01895861
IRS990ScheduleD/ExpensesSubtotalAmt0795599
IRS990ScheduleD/LandGrp/BookValueAmt0191250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05798
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt052336
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0370907
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/RevenueSubtotalAmt0767152
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01325941
IRS990ScheduleD/TotalExpensesPerForm990Amt0795599
IRS990ScheduleD/TotalLiabilityAmt0370907
IRS990ScheduleD/TotalRevenuePerForm990Amt0767152
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0767152
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0795599
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/TotalAssetsBOYAmt03683279
IRS990/TotalAssetsEOYAmt03591480
IRS990/TotalAssetsGrp/BOYAmt03683279
IRS990/TotalAssetsGrp/EOYAmt03591480
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0444491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0351108
IRS990/TotalFunctionalExpensesGrp/TotalAmt0795599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0463017
IRS990/TotalLiabilitiesEOYAmt0399665
IRS990/TotalLiabilitiesGrp/BOYAmt0463017
IRS990/TotalLiabilitiesGrp/EOYAmt0399665
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03220262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03191815
IRS990/TotalProgramServiceExpensesAmt0351108
IRS990/TotalProgramServiceRevenueAmt0753434
IRS990/TotalReportableCompFromOrgAmt014100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0767152
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0767152
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03683279
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03591480
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03220262
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03191815
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/SignatureDt02017-11-14
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/ReturnTs02017-11-14T15:38:47-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,591,480
Liabilities
$399,665
Net assets
$3,191,815
Revenue
$767,152
Expenses
$795,599
Net income
-$28,447
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
2016Detailed filing. Detailed filing data is available for this year.$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