Civic Intelligence

Fremont Madison Irrigation District

990 • Fiscal year 2022 • EIN 82-6008976

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 14, 2024

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

38th percentile

0.13x

Higher debt load relative to assets than 38% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

47th percentile

0.71x

Higher debt load relative to revenue than 47% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

7th percentile

-31%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

98th percentile

$116,039

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

1st percentile

-13%

Faster asset growth than 1% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

36th percentile

1.1%

Faster revenue growth than 36% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$4,042,721

Down $617,537 (-13%) from 2021

Net Assets

Down

$3,518,285

Down $227,222 (-6.1%) from 2021

Liabilities

Down

$524,436

Down $390,315 (-43%) from 2021

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin7th percentile

Revenue

Up

$734,471

Up $8,073 (+1.1%) from 2021

Expenses

Up

$961,693

Up $174,019 (+22%) from 2021

Net Income

Down

-$227,222

Down $165,946 (-271%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth1st 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

2022

Assets$4,042,721
Liabilities$524,436
Net Assets$3,518,285
Open 2022 Filing

Operations Trend

Revenue Growth36th 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

2022

Revenue$734,471
Expenses$961,693
Net Income-$227,222
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 14, 2024
Return Version
2022v5.0
Gross Receipts
$928,443
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$1,822,536$1,826,351▲ $3,815
Savings and Temporary Cash Investments$1,760,544$1,179,894▼ $580,650
Cash and Non-Interest-Bearing Accounts$381,359$654,067▲ $272,708
Intangible Assets$226,967$226,967→ $0
Accounts Receivable$196,533$150,383▼ $46,150
Prepaid Expenses and Deferred Charges$198,006$18,156▼ $179,850
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$4,660,258$4,184,486▼ $475,772
Other Assets Total$74,313$128,668▲ $54,355
Liabilities
Other Liabilities$452,906$320,490▼ $132,416
Accounts Payable and Accrued Expenses$461,845$227,255▼ $234,590
Total Liabilities$914,751$547,745▼ $367,006
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,745,507$3,636,741▼ $108,766
Total Net Assets Fund Balance$3,745,507$3,636,741▼ $108,766
Total Liabilities and Net Assets / Fund Balance$4,660,258$4,184,486▼ $475,772

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,567,512$1,149,353$2,716,865
Land$248,537-$248,537
Other Land Buildings$10,302$45,699$56,001
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Aaron DallingExec DirectorFT$116,039$116,039
Jeff RaybouldChairman-$5,550$5,550
Cleve BagleyDirector-$2,500$2,500
Nathan ScafeDirector-$1,375$1,375
Cade CrapoSecretary-Treas-$1,125$1,125
Dennis FransenDirector-$1,000$1,000

Board Members and Trustees

NameTitle
Mark RicksDirector
Scott NevilleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$911,739
Investment Income
$16,704
Other Revenue
$0
Change in Net Assets
$-108,766
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$697,197
Salaries, Compensation, and Employee Benefits$340,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$115,985$11,604-$127,589
Other Salaries and Wages$87,114$19,747-$106,861
Depreciation Depletion$74,014$24,671-$98,685
All Other Expenses$83,550--$83,550
Other Expenses$45,783$8,314-$45,783
Payroll Taxes$36,777$5,692-$42,469
Other Employee Benefits$29,161$5,409-$34,570
Pension Plan Contributions$24,245$4,278-$28,523
Office Expenses-$25,560-$25,560
Insurance$11,031$11,031-$22,062
Fees for Services Legal$20,812--$20,812
Interest$17,426--$17,426
Fees for Services Accounting-$8,501-$8,501
Total Functional Expenses$912,402$124,807$0$1,037,209
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$319,519
Other Current Liabilities$971
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, Section A, Line 6

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

Form 990, Part VI, Section B, Line 11B

“990 reviewed by management before being filed”

Form 990, Part VI, Section B, Line 15A

“board of directors review compensation for all employees.”

Form 990, Part VI, Section C, Line 19

“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
2024-10-14
Discuss with paid preparer
Yes

Organization Details

Formed
1935
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Firm
Rudd & Company Pllc
Address
490 FIRST AMERICAN CIR, REXBURG, ID 83440
Preparer
Josh Bingham
Phone
2083563677
Supplemental Narrative

Additional Explanations

Amended Explanation

“Amend to match audited financial statements”

Raw XML Appendix390 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0461845
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0227255
IRS990/AccountsReceivableGrp/BOYAmt0196533
IRS990/AccountsReceivableGrp/EOYAmt0150383
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0IRRIGATION 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.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt083550
IRS990/AllOtherExpensesGrp/TotalAmt083550
IRS990/AmendedReturnInd0X
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0AARON DALLING
IRS990/BooksInCareOfDetail/PhoneNum02086243381
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 15
IRS990/BooksInCareOfDetail/USAddress/CityNm0ST ANTHONY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990/BooksInCareOfDetail/USAddress/ZIPCd083445
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0381359
IRS990/CashNonInterestBearingGrp/EOYAmt0654067
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011604
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0115985
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0127589
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016704
IRS990/CYOtherExpensesAmt0697197
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0911739
IRS990/CYRevenuesLessExpensesAmt0-108766
IRS990/CYSalariesCompEmpBnftPaidAmt0340012
IRS990/CYTotalExpensesAmt01037209
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0928443
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt024671
IRS990/DepreciationDepletionGrp/ProgramServicesAmt074014
IRS990/DepreciationDepletionGrp/TotalAmt098685
IRS990/Desc0THE DISTRICT PROVIDES IRRIGATION WATER TO APPROXIMATELY 2,000 FARMS IN FREMONT AND MADISON COUNTY AREA.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08501
IRS990/FeesForServicesAccountingGrp/TotalAmt08501
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt020812
IRS990/FeesForServicesLegalGrp/TotalAmt020812
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt63.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0AARON DALLING
IRS990/Form990PartVIISectionAGrp/PersonNm1JEFF RAYBOULD
IRS990/Form990PartVIISectionAGrp/PersonNm2CLEVE BAGLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3NATHAN SCAFE
IRS990/Form990PartVIISectionAGrp/PersonNm4CADE CRAPO
IRS990/Form990PartVIISectionAGrp/PersonNm5DENNIS FRANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARK RICKS
IRS990/Form990PartVIISectionAGrp/PersonNm7SCOTT NEVILLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0116039
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31375
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXEC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary-Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01935
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-14955
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0-14955
IRS990/GrossReceiptsAmt0928443
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt011031
IRS990/InsuranceGrp/ProgramServicesAmt011031
IRS990/InsuranceGrp/TotalAmt022062
IRS990/IntangibleAssetsGrp/BOYAmt0226967
IRS990/IntangibleAssetsGrp/EOYAmt0226967
IRS990/InterestGrp/ProgramServicesAmt017426
IRS990/InterestGrp/TotalAmt017426
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt031659
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt031659
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01195052
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01822536
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01826351
IRS990/LandBldgEquipCostOrOtherBssAmt03021403
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0917501
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0IRRIGATION 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03745507
IRS990/NetAssetsOrFundBalancesEOYAmt03636741
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-14955
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-14955
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03745507
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03636741
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025560
IRS990/OfficeExpensesGrp/TotalAmt025560
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt074313
IRS990/OtherAssetsTotalGrp/EOYAmt0128668
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05409
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt029161
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034570
IRS990/OtherExpensesGrp/Desc0WELL EXPENSE
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc2DAM OPERATIONS/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3REIMBURSMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08314
IRS990/OtherExpensesGrp/ProgramServicesAmt0269935
IRS990/OtherExpensesGrp/ProgramServicesAmt147112
IRS990/OtherExpensesGrp/ProgramServicesAmt249457
IRS990/OtherExpensesGrp/ProgramServicesAmt345783
IRS990/OtherExpensesGrp/TotalAmt0269935
IRS990/OtherExpensesGrp/TotalAmt155426
IRS990/OtherExpensesGrp/TotalAmt249457
IRS990/OtherExpensesGrp/TotalAmt345783
IRS990/OtherLiabilitiesGrp/BOYAmt0452906
IRS990/OtherLiabilitiesGrp/EOYAmt0320490
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt019747
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt087114
IRS990/OtherSalariesAndWagesGrp/TotalAmt0106861
IRS990/OtherSourcesGrossIncomeAmt010942
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05692
IRS990/PayrollTaxesGrp/ProgramServicesAmt036777
IRS990/PayrollTaxesGrp/TotalAmt042469
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04278
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt024245
IRS990/PensionPlanContributionsGrp/TotalAmt028523
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0198006
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018156
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0817297
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt194442
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0817297
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt194442
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010106
IRS990/PYInvestmentIncomeAmt026721
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0529981
IRS990/PYProgramServiceRevenueAmt0689571
IRS990/PYRevenuesLessExpensesAmt0-61276
IRS990/PYSalariesCompEmpBnftPaidAmt0257693
IRS990/PYTotalExpensesAmt0787674
IRS990/PYTotalRevenueAmt0726398
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-108766
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01760544
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01179894
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01567512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01149353
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02716865
IRS990ScheduleD/LandGrp/BookValueAmt0248537
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0248537
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010302
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045699
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056001
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0319519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1971
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BUREAU OF RECLAMATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01826351
IRS990ScheduleD/TotalLiabilityAmt0320490
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/ExplanationTxt4Amend to match audited financial statements
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Amended Explanation
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04660258
IRS990/TotalAssetsEOYAmt04184486
IRS990/TotalAssetsGrp/BOYAmt04660258
IRS990/TotalAssetsGrp/EOYAmt04184486
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0124807
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0912402
IRS990/TotalFunctionalExpensesGrp/TotalAmt01037209
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0914751
IRS990/TotalLiabilitiesEOYAmt0547745
IRS990/TotalLiabilitiesGrp/BOYAmt0914751
IRS990/TotalLiabilitiesGrp/EOYAmt0547745
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03745507
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03636741
IRS990/TotalProgramServiceRevenueAmt0911739
IRS990/TotalReportableCompFromOrgAmt0127589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0928443
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0928443
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04660258
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04184486
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON DALLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-14
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820467399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDD & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0490 FIRST AMERICAN CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0REXBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083440
ReturnHeader/PreparerPersonGrp/PhoneNum02083563677
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSH BINGHAM
ReturnHeader/ReturnTs02024-10-14T08:38:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,042,721
Liabilities
$524,436
Net assets
$3,518,285
Revenue
$734,471
Expenses
$961,693
Net income
-$227,222
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
2022Detailed filing. Detailed filing data is available for this year.$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