Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2019 • EIN 82-6008976

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

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

43rd percentile

0.18x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.97x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Net Margin

85th percentile

25%

Higher net margin than 85% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

77th percentile

$8,300

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2019

Asset Growth

91st percentile

13%

Faster asset growth than 91% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

15%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$4,406,746

Up $501,815 (+13%) from 2018

Net Assets

Up

$3,614,021

Up $207,302 (+6.1%) from 2018

Liabilities

Up

$792,725

Up $294,513 (+59%) from 2018

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin85th percentile

Revenue

Up

$819,764

Up $106,390 (+15%) from 2018

Expenses

Up

$612,462

Up $34,049 (+5.9%) from 2018

Net Income

Up

$207,302

Up $72,341 (+54%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth91st 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

2019

Assets$4,406,746
Liabilities$792,725
Net Assets$3,614,021
Open 2019 Filing

Operations Trend

Revenue Growth86th 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

2019

Revenue$819,764
Expenses$612,462
Net Income$207,302
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$819,764
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$1,965,295$1,921,168▼ $44,127
Savings and Temporary Cash Investments$1,151,940$1,167,940▲ $16,000
Cash and Non-Interest-Bearing Accounts$234,595$619,991▲ $385,396
Intangible Assets$274,750$262,804▼ $11,946
Prepaid Expenses and Deferred Charges$163,991$242,547▲ $78,556
Accounts Receivable$114,357$192,296▲ $77,939
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$3,904,931$4,406,746▲ $501,815
Other Assets Total$3$0▼ $3
Liabilities
Accounts Payable and Accrued Expenses$142,714$445,544▲ $302,830
Other Liabilities$355,498$347,181▼ $8,317
Total Liabilities$498,212$792,725▲ $294,513
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,406,719$3,614,021▲ $207,302
Total Net Assets Fund Balance$3,406,719$3,614,021▲ $207,302
Total Liabilities and Net Assets / Fund Balance$3,904,931$4,406,746▲ $501,815

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,206,392$951,797$2,158,189
Leasehold Improvements$513,022$23,303$536,325
Land$191,250-$191,250
Other Land Buildings$10,504$56,673$67,177
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleBaseTotal
Scott NevilleDirector$8,300$8,300
Jeff RaybouldChairman$7,050$7,050
Mark RicksDirector$1,375$1,375
Dennis FransenDirector$875$875

Board Members and Trustees

NameTitle
Cleve BagleyDirector
Douglas HillamDirector
George CrapoSecretary-Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$785,924
Investment Income
$33,840
Other Revenue
$0
Change in Net Assets
$207,302

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,764
Total Revenue per Audited Statements
$819,764
Total Revenue per Form 990
$819,764
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,973
Salaries, Compensation, and Employee Benefits$248,489
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,367$44,522-$230,889
Depreciation Depletion$83,797$13,685-$97,482
All Other Expenses$31,002$8,318-$39,320
Fees for Services Legal$28,183$8,414-$36,597
Office Expenses-$25,500-$25,500
Other Expenses$21,762$11,714-$21,762
Interest$18,664--$18,664
Current Officers, Directors, Trustees, and Key Employees-$17,600-$17,600
Insurance-$11,559-$11,559
Total Functional Expenses$471,150$141,312$0$612,462

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$612,462
Total Expenses per Audited Statements$612,462
Total Expenses per Form 990$612,462
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$347,181
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, 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
2020-11-16
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
Josh Bingham
Phone
2083563677
Raw XML Appendix375 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/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0712093
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt173831
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0712093
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt173831
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt015537
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0362571
IRS990/PYProgramServiceRevenueAmt0697837
IRS990/PYRevenuesLessExpensesAmt0134961
IRS990/PYSalariesCompEmpBnftPaidAmt0215842
IRS990/PYTotalExpensesAmt0578413
IRS990/PYTotalRevenueAmt0713374
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0207302
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01151940
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01167940
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01206392
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0951797
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02158189
IRS990ScheduleD/ExpensesSubtotalAmt0612462
IRS990ScheduleD/LandGrp/BookValueAmt0191250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191250
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0513022
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023303
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0536325
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010504
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt056673
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt067177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0347181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/RevenueSubtotalAmt0819764
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01921168
IRS990ScheduleD/TotalExpensesPerForm990Amt0612462
IRS990ScheduleD/TotalLiabilityAmt0347181
IRS990ScheduleD/TotalRevenuePerForm990Amt0819764
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0819764
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0612462
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03904931
IRS990/TotalAssetsEOYAmt04406746
IRS990/TotalAssetsGrp/BOYAmt03904931
IRS990/TotalAssetsGrp/EOYAmt04406746
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0141312
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0471150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0612462
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0498212
IRS990/TotalLiabilitiesEOYAmt0792725
IRS990/TotalLiabilitiesGrp/BOYAmt0498212
IRS990/TotalLiabilitiesGrp/EOYAmt0792725
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03406719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03614021
IRS990/TotalProgramServiceExpensesAmt0471150
IRS990/TotalProgramServiceRevenueAmt0785924
IRS990/TotalReportableCompFromOrgAmt017600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0819764
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0819764
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03904931
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04406746
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON DALLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
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/PreparerPersonNm0JOSH BINGHAM
ReturnHeader/ReturnTs02020-11-16T13:57:20-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,406,746
Liabilities
$792,725
Net assets
$3,614,021
Revenue
$819,764
Expenses
$612,462
Net income
$207,302
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
2019Detailed filing. Detailed filing data is available for this year.$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