Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2017 • EIN 82-6008976

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.56x

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

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

75th percentile

$6,500

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2017

Asset Growth

68th percentile

2.3%

Faster asset growth than 68% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-6.0%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$3,673,574

Up $82,094 (+2.3%) from 2016

Net Assets

Up

$3,271,758

Up $79,943 (+2.5%) from 2016

Liabilities

Up

$401,816

Up $2,151 (+0.5%) from 2016

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin66th percentile

Revenue

Down

$721,319

Down $45,833 (-6.0%) from 2016

Expenses

Down

$641,376

Down $154,223 (-19%) from 2016

Net Income

Up

$79,943

Up $108,390 (+381%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2017

Assets$3,673,574
Liabilities$401,816
Net Assets$3,271,758
Open 2017 Filing

Operations Trend

Revenue Growth16th 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

2017

Revenue$721,319
Expenses$641,376
Net Income$79,943
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$721,319
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$1,797,945$1,603,637▼ $194,308
Land, Buildings, and Equipment, Net$1,325,941$1,569,517▲ $243,576
Intangible Assets$298,641$286,695▼ $11,946
Accounts Receivable$91,883$148,493▲ $56,610
Prepaid Expenses and Deferred Charges$27,702$63,068▲ $35,366
Cash and Non-Interest-Bearing Accounts$49,367$2,163▼ $47,204
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$3,591,480$3,673,574▲ $82,094
Other Assets Total$1$1→ $0
Liabilities
Other Liabilities$370,907$363,399▼ $7,508
Accounts Payable and Accrued Expenses$28,758$38,417▲ $9,659
Total Liabilities$399,665$401,816▲ $2,151
Net Assets / Fund Balance
Unrestricted Net Assets$3,191,815$3,271,758▲ $79,943
Total Net Assets Fund Balance$3,191,815$3,271,758▲ $79,943
Total Liabilities and Net Assets / Fund Balance$3,591,480$3,673,574▲ $82,094

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,094,567$829,040$1,923,607
Leasehold Improvements$278,878$1,154$280,032
Land$191,250-$191,250
Other Land Buildings$4,822$53,312$58,134
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleBaseTotal
Jeff RaybouldChairman$6,500$6,500
Cleve BagleyDirector$1,200$1,200
Mark RicksDirector$1,000$1,000
Dennis FransenDirector$800$800
Scott NevilleDirector$800$800

Board Members and Trustees

NameTitle
Douglas HillamDirector
George CrapoSecretary-Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$703,457
Investment Income
$17,862
Other Revenue
$0
Change in Net Assets
$79,943

Audited Revenue Reconciliation

Revenue per Audited Statements
$721,319
Total Revenue per Audited Statements
$721,319
Total Revenue per Form 990
$721,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$340,608
Salaries, Compensation, and Employee Benefits$300,768
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$213,748-$213,748
Depreciation Depletion-$76,148-$76,148
Fees for Services Legal-$45,996-$45,996
Other Employee Benefits-$34,905-$34,905
Interest-$24,617-$24,617
Office Expenses-$24,569-$24,569
Pension Plan Contributions-$23,287-$23,287
All Other Expenses$4,611$17,936-$22,547
Payroll Taxes-$18,528-$18,528
Insurance-$15,374-$15,374
Other Expenses$14,325$26,490-$14,325
Current Officers, Directors, Trustees, and Key Employees-$10,300-$10,300
Total Functional Expenses$70,803$570,573$0$641,376

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$641,376
Total Expenses per Audited Statements$641,376
Total Expenses per Form 990$641,376
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$363,399
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
Aaron Dalling
Title
Executive Director
Signed
2018-11-15
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 Appendix380 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/PrepaidExpensesDefrdChargesGrp/BOYAmt027702
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063068
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0646414
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0646414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157043
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt013718
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0592003
IRS990/PYProgramServiceRevenueAmt0753434
IRS990/PYRevenuesLessExpensesAmt0-28447
IRS990/PYSalariesCompEmpBnftPaidAmt0203596
IRS990/PYTotalExpensesAmt0795599
IRS990/PYTotalRevenueAmt0767152
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt079943
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01797945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01603637
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01094567
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0829040
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01923607
IRS990ScheduleD/ExpensesSubtotalAmt0641376
IRS990ScheduleD/LandGrp/BookValueAmt0191250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191250
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0278878
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01154
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0280032
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04822
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt053312
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0363399
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/RevenueSubtotalAmt0721319
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01569517
IRS990ScheduleD/TotalExpensesPerForm990Amt0641376
IRS990ScheduleD/TotalLiabilityAmt0363399
IRS990ScheduleD/TotalRevenuePerForm990Amt0721319
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0721319
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0641376
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/TotalAssetsBOYAmt03591480
IRS990/TotalAssetsEOYAmt03673574
IRS990/TotalAssetsGrp/BOYAmt03591480
IRS990/TotalAssetsGrp/EOYAmt03673574
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0570573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt070803
IRS990/TotalFunctionalExpensesGrp/TotalAmt0641376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0399665
IRS990/TotalLiabilitiesEOYAmt0401816
IRS990/TotalLiabilitiesGrp/BOYAmt0399665
IRS990/TotalLiabilitiesGrp/EOYAmt0401816
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03191815
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03271758
IRS990/TotalProgramServiceExpensesAmt070803
IRS990/TotalProgramServiceRevenueAmt0703457
IRS990/TotalReportableCompFromOrgAmt010300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0721319
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0721319
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03591480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03673574
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03191815
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03271758
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON DALLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
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/PreparerFirmEIN0820467399
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/ReturnTs02018-11-15T16:06:50-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,673,574
Liabilities
$401,816
Net assets
$3,271,758
Revenue
$721,319
Expenses
$641,376
Net income
$79,943
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