Civic Intelligence

Jackson Lake Reservoir & Irrigation Co

EIN 84-0236480 • 501(c)12 • Fort Morgan, CO

Profile

To acquire title and ownership in and to Jackson Lake Reservoir, together with its water rights, adjoining equipment, appropriations, etc. to own, use, enjoy, operate, repair, etc. for the mutual use and benefit of the stockholders of the Company.

PO Box 38Fort Morgan, CO 80701
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.08x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

45th percentile

0.49x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

34%

Higher net margin than 85% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Asset Growth

67th percentile

4.5%

Faster asset growth than 67% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-35%

Faster revenue growth than 3% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$4,062,047

Up $175,804 (+4.5%) from 2024

Liabilities

Down

$321,697

Down $52,002 (-14%) from 2024

Net Assets

Up

$3,740,350

Up $227,806 (+6.5%) from 2024

Operations
Liabilities / Revenue45th percentileNet Margin85th percentile

Revenue

Down

$661,570

Down $353,654 (-35%) from 2024

Expenses

Down

$433,764

Down $20,109 (-4.4%) from 2024

Net Income

Down

$227,806

Down $333,545 (-59%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $3,631,308Liabilities 2011: $2,401,310Net Assets 2011: $1,229,9982011Assets 2012: $3,658,167Liabilities 2012: $2,297,405Net Assets 2012: $1,360,7622012Assets 2013: $3,528,394Liabilities 2013: $2,189,839Net Assets 2013: $1,338,5552013Assets 2014: $3,364,152Liabilities 2014: $2,132,437Net Assets 2014: $1,231,7152014Assets 2015: $3,358,780Liabilities 2015: $1,973,867Net Assets 2015: $1,384,9132015Assets 2016: $3,383,532Liabilities 2016: $1,865,531Net Assets 2016: $1,518,0012016Assets 2017: $3,354,937Liabilities 2017: $1,754,731Net Assets 2017: $1,600,2062017Assets 2018: $3,450,344Liabilities 2018: $1,669,856Net Assets 2018: $1,780,4882018Assets 2019: $3,454,851Liabilities 2019: $1,547,284Net Assets 2019: $1,907,5672019Assets 2020: $3,286,070Liabilities 2020: $1,229,824Net Assets 2020: $2,056,2462020Assets 2021: $3,441,770Liabilities 2021: $1,111,675Net Assets 2021: $2,330,0952021Assets 2022: $3,222,163Liabilities 2022: $537,068Net Assets 2022: $2,685,0952022Assets 2023: $3,390,947Liabilities 2023: $439,754Net Assets 2023: $2,951,1932023Assets 2024: $3,886,243Liabilities 2024: $373,699Net Assets 2024: $3,512,5442024Assets 2025: $4,062,047Liabilities 2025: $321,697Net Assets 2025: $3,740,3502025

Highlighted filing

2025

Assets$4,062,047
Liabilities$321,697
Net Assets$3,740,350
Open 2025 Filing

Operations Trend

Revenue Growth3rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $318,759Expenses 2011: $222,803Net Income 2011: $95,9562011Revenue 2012: $364,661Expenses 2012: $233,897Net Income 2012: $130,7642012Revenue 2013: $355,498Expenses 2013: $377,705Net Income 2013: -$22,2072013Revenue 2014: $338,824Expenses 2014: $445,664Net Income 2014: -$106,8402014Revenue 2015: $419,439Expenses 2015: $266,241Net Income 2015: $153,1982015Revenue 2016: $389,885Expenses 2016: $256,797Net Income 2016: $133,0882016Revenue 2017: $411,482Expenses 2017: $329,277Net Income 2017: $82,2052017Revenue 2018: $431,023Expenses 2018: $250,741Net Income 2018: $180,2822018Revenue 2019: $370,304Expenses 2019: $243,225Net Income 2019: $127,0792019Revenue 2020: $415,509Expenses 2020: $266,830Net Income 2020: $148,6792020Revenue 2021: $637,939Expenses 2021: $364,090Net Income 2021: $273,8492021Revenue 2022: $747,506Expenses 2022: $392,506Net Income 2022: $355,0002022Revenue 2023: $528,198Expenses 2023: $262,100Net Income 2023: $266,0982023Revenue 2024: $1,015,224Expenses 2024: $453,873Net Income 2024: $561,3512024Revenue 2025: $661,570Expenses 2025: $433,764Net Income 2025: $227,8062025

Highlighted filing

2025

Revenue$661,570
Expenses$433,764
Net Income$227,806
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,062,047
Liabilities
$321,697
Net assets
$3,740,350
Revenue
$661,570
Expenses
$433,764
Net income
$227,806
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.06$0.32$3.74$0.66$0.43$0.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.89$0.37$3.51$1.02$0.45$0.56
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.39$0.44$2.95$0.53$0.26$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.22$0.54$2.69$0.75$0.39$0.36
2021Detailed filing. Detailed filing data is available for this year.$3.44$1.11$2.33$0.64$0.36$0.27
2020Detailed filing. Detailed filing data is available for this year.$3.29$1.23$2.06$0.42$0.27$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.45$1.55$1.91$0.37$0.24$0.13
2018Detailed filing. Detailed filing data is available for this year.$3.45$1.67$1.78$0.43$0.25$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.35$1.75$1.60$0.41$0.33$0.08
2016Detailed filing. Detailed filing data is available for this year.$3.38$1.87$1.52$0.39$0.26$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.36$1.97$1.38$0.42$0.27$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.36$2.13$1.23$0.34$0.45$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.53$2.19$1.34$0.36$0.38$0.02
2012Summary only. Only limited summary data is available for this year.$3.66$2.30$1.36$0.36$0.23$0.13
2011Summary only. Only limited summary data is available for this year.$3.63$2.40$1.23$0.32$0.22$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 29, 2026
Return Version
2025v4.0
Gross Receipts
$661,570
Mission and Program Overview

Mission

To acquire title and ownership in and to Jackson Lake Reservoir, together with its water rights, adjoining equipment, appropriations, etc. to own, use, enjoy, operate, repair, etc. for the mutual use and benefit of the stockholders of the Company.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,357,544$3,585,350▲ $227,806
Land, Buildings, and Equipment, Net$2,703,114$2,885,878▲ $182,764
Savings and Temporary Cash Investments$1,055,491$1,103,398▲ $47,907
Cap Stk Tr Prin Current Funds$155,000$155,000→ $0
Cash and Non-Interest-Bearing Accounts$18,452$59,029▲ $40,577
Accounts Receivable$104,447$8,995▼ $95,452
Prepaid Expenses and Deferred Charges$2,565$2,573▲ $8
Total Assets$3,886,243$4,062,047▲ $175,804
Other Assets Total$2,174$2,174→ $0
Liabilities
Deferred Revenue$367,698$307,854▼ $59,844
Accounts Payable and Accrued Expenses$6,001$13,843▲ $7,842
Total Liabilities$373,699$321,697▼ $52,002
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,512,544$3,740,350▲ $227,806
Total Liabilities and Net Assets / Fund Balance$3,886,243$4,062,047▲ $175,804

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,872,420$1,357,117$4,229,537
Equipment$7,458$133,195$140,653
Land$6,000-$6,000
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Chris KraftPresident, Director
Bill LauckVice President, Director
Bart GintherDirector
Terry LinkerDirector
Keith BathSec Trea, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$612,639
Program Service Revenue
$0
Investment Income
$48,931
Other Revenue
$0
All Other Contributions
$409,560
Change in Net Assets
$227,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$661,570
Total Revenue per Audited Statements
$661,570
Total Revenue per Form 990
$661,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,595
Salaries, Compensation, and Employee Benefits$117,169
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,064$36,681-$102,745
Depreciation Depletion$66,071--$66,071
Fees for Services Other$38,767--$38,767
Fees for Services Legal$29,068--$29,068
Insurance$15,425--$15,425
Fees for Services Management-$11,200-$11,200
Payroll Taxes$4,952$2,749-$7,701
Other Employee Benefits-$6,723-$6,723
Fees for Services Accounting-$5,000-$5,000
All Other Expenses$4,850--$4,850
Office Expenses$77$3,813-$3,890
Other Expenses$2,919$493-$2,919
Occupancy$1,276$749-$2,025
Conferences and Meetings-$59-$59
Total Functional Expenses$353,870$79,894$0$433,764

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$433,764
Total Expenses per Audited Statements$433,764
Total Expenses per Form 990$433,764
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“The IRS Form 990 is presented to the Board for Review with the annual audited financial statements. The Board then approves the 990 report to be electronically filed by the CPA preparer. The Board President signs the E-file authorization.”

Form 990, Part VI, Section Section C, Line Line 19

“Governing documents and financial reports are available to the public at the organizations office upon request. Located at 218 East Kiowa Avenue, Fort Morgan, CO 80701”

Filing and Contact Details

Filer

Filer Name
Jackson Lake Reservoir & Irrigation Co
EIN
84-0236480
Phone
9708677561
Address
PO Box 38, Fort Morgan, CO 80701

Signing Officer

Name
Chris Kraft
Title
President
Phone
9708677561
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Formed
1905
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
3

Preparer

Firm
Liittjohann Kauffman Pederson CPAs
Address
420 E Platte Ave, Fort Morgan, CO 80701
Preparer
David Kauffman
Phone
9708674922
Raw XML Appendix344 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/Desc0Reservoir irrigation ditch operations
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IRS990/Form990PartVIISectionAGrp/PersonNm1Keith Bath
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IRS990/Form990PartVIISectionAGrp/TitleTxt2President, Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/PayrollTaxesGrp/ProgramServicesAmt04952
IRS990/PayrollTaxesGrp/TotalAmt07701
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02565
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02573
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Chris Kraft
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0971175
IRS990/PYInvestmentIncomeAmt044049
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0360867
IRS990/PYRevenuesLessExpensesAmt0561351
IRS990/PYSalariesCompEmpBnftPaidAmt093006
IRS990/PYTotalExpensesAmt0453873
IRS990/PYTotalRevenueAmt01015224
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0227806
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03357544
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03585350
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01055491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01103398
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt07458
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0133195
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0140653
IRS990ScheduleD/ExpensesSubtotalAmt0433764
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt06000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02872420
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01357117
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04229537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0661570
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02885878
IRS990ScheduleD/TotalExpensesPerForm990Amt0433764
IRS990ScheduleD/TotalRevenuePerForm990Amt0661570
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0661570
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0433764
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The IRS Form 990 is presented to the Board for Review with the annual audited financial statements. The Board then approves the 990 report to be electronically filed by the CPA preparer. The Board President signs the E-file authorization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents and financial reports are available to the public at the organizations office upon request. Located at 218 East Kiowa Avenue, Fort Morgan, CO 80701
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section Section B, Line Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section Section C, Line Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03886243
IRS990/TotalAssetsEOYAmt04062047
IRS990/TotalAssetsGrp/BOYAmt03886243
IRS990/TotalAssetsGrp/EOYAmt04062047
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0612639
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt079894
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0353870
IRS990/TotalFunctionalExpensesGrp/TotalAmt0433764
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0373699
IRS990/TotalLiabilitiesEOYAmt0321697
IRS990/TotalLiabilitiesGrp/BOYAmt0373699
IRS990/TotalLiabilitiesGrp/EOYAmt0321697
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03512544
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03740350
IRS990/TotalProgramServiceExpensesAmt0353870
IRS990/TotalRevenueGrp/ExclusionAmt048931
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0661570
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03886243
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04062047
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 38
IRS990/USAddress/CityNm0Fort Morgan
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080701
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Chris Kraft
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09708677561
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jackson Lake Reservoir & Irrigation Co
ReturnHeader/Filer/BusinessNameControlTxt0JACK
ReturnHeader/Filer/EIN0840236480
ReturnHeader/Filer/PhoneNum09708677561
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 38
ReturnHeader/Filer/USAddress/CityNm0Fort Morgan
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080701
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841074472
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Liittjohann Kauffman Pederson CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0420 E Platte Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fort Morgan
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080701
ReturnHeader/PreparerPersonGrp/PhoneNum09708674922
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0David Kauffman
ReturnHeader/ReturnTs02026-02-12T11:52:32-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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