Civic Intelligence

North Delta Irrigation Company

990 • Fiscal year 2017 • EIN 84-0581619

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 10, 2018

Organization ProfileN/A
PO Box 804Delta, CO 81416

(970) 874-4855

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.64x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

3.24x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

35th percentile

-1.4%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

80th percentile

$14,505

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

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

Asset Growth

1st percentile

-12%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

6th percentile

-22%

Faster revenue growth than 6% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$1,172,217

Down $164,287 (-12%) from 2016

Net Assets

Down

$418,816

Down $145,822 (-26%) from 2016

Liabilities

Down

$753,401

Down $18,465 (-2.4%) from 2016

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin35th percentile

Revenue

Down

$232,879

Down $65,330 (-22%) from 2016

Expenses

Up

$236,084

Up $102,354 (+77%) from 2016

Net Income

Down

-$3,205

Down $167,684 (-102%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $433,466Liabilities 2010: $1,7832010Assets 2011: $420,660Liabilities 2011: $975Net Assets 2011: $419,6852011Assets 2012: $1,932,890Liabilities 2012: $800,876Net Assets 2012: $1,132,0142012Assets 2013: $1,255,850Liabilities 2013: $801,425Net Assets 2013: $454,4252013Assets 2014: $1,178,548Liabilities 2014: $800,850Net Assets 2014: $377,6982014Assets 2015: $1,186,927Liabilities 2015: $788,518Net Assets 2015: $398,4092015Assets 2016: $1,336,504Liabilities 2016: $771,866Net Assets 2016: $564,6382016Assets 2017: $1,172,217Liabilities 2017: $753,401Net Assets 2017: $418,8162017Assets 2018: $1,148,837Liabilities 2018: $733,886Net Assets 2018: $414,9512018Assets 2019: $1,110,896Liabilities 2019: $719,918Net Assets 2019: $390,9782019Assets 2020: $1,097,357Liabilities 2020: $705,092Net Assets 2020: $392,2652020Assets 2021: $1,065,996Liabilities 2021: $682,105Net Assets 2021: $383,8912021Assets 2022: $1,049,276Liabilities 2022: $660,531Net Assets 2022: $388,7452022Assets 2023: $1,062,259Liabilities 2023: $638,799Net Assets 2023: $423,4602023Assets 2024: $1,078,774Liabilities 2024: $617,158Net Assets 2024: $461,6162024

Highlighted filing

2017

Assets$1,172,217
Liabilities$753,401
Net Assets$418,816
Open 2017 Filing

Operations Trend

Revenue Growth6th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $82,290Expenses 2010: $85,797Net Income 2010: -$3,5072010Revenue 2011: $93,509Expenses 2011: $105,907Net Income 2011: -$12,3982011Expenses 2012: $127,5332012Revenue 2013: $127,747Expenses 2013: $105,275Net Income 2013: $22,4722013Revenue 2014: $115,567Expenses 2014: $193,044Net Income 2014: -$77,4772014Revenue 2015: $204,439Expenses 2015: $183,728Net Income 2015: $20,7112015Revenue 2016: $298,209Expenses 2016: $133,730Net Income 2016: $164,4792016Revenue 2017: $232,879Expenses 2017: $236,084Net Income 2017: -$3,2052017Revenue 2018: $192,674Expenses 2018: $196,539Net Income 2018: -$3,8652018Revenue 2019: $4,404,962Expenses 2019: $4,428,935Net Income 2019: -$23,9732019Revenue 2020: $1,161,488Expenses 2020: $1,160,201Net Income 2020: $1,2872020Revenue 2021: $144,922Expenses 2021: $154,448Net Income 2021: -$9,5262021Revenue 2022: $136,290Expenses 2022: $131,436Net Income 2022: $4,8542022Revenue 2023: $174,864Expenses 2023: $140,149Net Income 2023: $34,7152023Revenue 2024: $170,198Expenses 2024: $132,042Net Income 2024: $38,1562024

Highlighted filing

2017

Revenue$232,879
Expenses$236,084
Net Income-$3,205
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 10, 2018
Return Version
2017v2.2
Gross Receipts
$232,879
Mission and Program Overview

Mission

The distribution of irrigation water to the companys members.

Distribution of irrigation water to the company's members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,106,991$1,078,229▼ $28,762
Rtn Earn Endowment Incm Other Fnds$315,694$312,489▼ $3,205
Cap Stk Tr Prin Current Funds$97,077$106,327▲ $9,250
Savings and Temporary Cash Investments$49,407$53,847▲ $4,440
Cash and Non-Interest-Bearing Accounts$23,239$35,141▲ $11,902
Total Assets$1,184,637$1,172,217▼ $12,420
Other Assets Total$5,000$5,000→ $0
Liabilities
Unsecured Notes Loans Payable$769,769$751,874▼ $17,895
Accounts Payable and Accrued Expenses$2,097$1,527▼ $570
Total Liabilities$771,866$753,401▼ $18,465
Net Assets / Fund Balance
Total Net Assets Fund Balance$412,771$418,816▲ $6,045
Total Liabilities and Net Assets / Fund Balance$1,184,637$1,172,217▼ $12,420

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$886,755$283,631$1,170,386
Land$191,474-$191,474
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth L NelsonDirectorPT$14,505$14,505
Roy NelsonPresidentPT$9,353$9,353
Sharleen R WalkerSec / Treasu-$3,500$3,500
Judith a AxtmanVice Preside-$710$710
Mark B LeeDirector-$210$210

Board Members and Trustees

NameTitle
Vernon B NutterDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$86,219
Program Service Revenue
$146,396
Investment Income
$264
Other Revenue
$0
Change in Net Assets
$-3,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,050
Salaries, Compensation, and Employee Benefits$37,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$30,340
Current Officers, Directors, Trustees, and Key Employees---$28,278
Interest---$23,864
Office Expenses---$4,825
Insurance---$4,545
Payroll Taxes---$4,534
Fees for Services Legal---$4,331
Other Expenses---$3,250
Other Salaries and Wages---$2,172
Comp Disqual Persons---$2,050
Fees for Services Accounting---$1,620
All Other Expenses---$283
Total Functional Expenses$0$0$0$236,084
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Kenneth nelson roy nelson director president father - son relationship”

Form 990, Page 6, Part VI, Line 6

“Each member owns shares of water based on acreage of land owned. Voting rights are based on number of water shares owned.”

Form 990, Page 6, Part VI, Line 7A

“Board members and officers are elected at the annual meeting of members. Each share equals one vote.”

Form 990, Page 6, Part VI, Line 11B

“Board members are allowed to review the 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The written conflict of interest policy is distributed to all board members and must be signed as having received a copy.”

Form 990, Page 6, Part VI, Line 19

“All governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
North Delta Irrigation Co
EIN
84-0581619
Phone
9708744855
Address
PO BOX 804, DELTA, CO 81416

Signing Officer

Name
Roy Nelson
Title
President
Signed
2018-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Nelson
Formed
1992
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
8
Volunteers
3

Preparer

Firm
Lewis Tax & Accounting Svc LLC
Address
132 E 5TH ST, DELTA, CO 81416-1952
Preparer
Matthew C Lewis Ea
Phone
9708747621
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The company maintained the irrigation ditches, siphons, tunnels and equipment necessary for the continual flow of the irrigation water to the members living in the service area of the distribution system.”

Form 990, Part XI, Line 9

“Additional shares issued 9,250”

Raw XML Appendix310 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC / TREASU
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPANY MAINTAINED THE IRRIGATION DITCHES, SIPHONS, TUNNELS AND EQUIPMENT NECESSARY FOR THE CONTINUAL FLOW OF THE IRRIGATION WATER TO THE MEMBERS LIVING IN THE SERVICE AREA OF THE DISTRIBUTION SYSTEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KENNETH NELSON ROY NELSON DIRECTOR PRESIDENT FATHER - SON RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OWNS SHARES OF WATER BASED ON ACREAGE OF LAND OWNED. VOTING RIGHTS ARE BASED ON NUMBER OF WATER SHARES OWNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS AND OFFICERS ARE ELECTED AT THE ANNUAL MEETING OF MEMBERS. EACH SHARE EQUALS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE ALLOWED TO REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS AND MUST BE SIGNED AS HAVING RECEIVED A COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ADDITIONAL SHARES ISSUED 9,250
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0771866
IRS990/TotalLiabilitiesEOYAmt0753401
IRS990/TotalLiabilitiesGrp/BOYAmt0771866
IRS990/TotalLiabilitiesGrp/EOYAmt0753401
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0412771
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0418816
IRS990/TotalProgramServiceRevenueAmt0146396
IRS990/TotalReportableCompFromOrgAmt028278
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0146660
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232879
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01184637
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01172217
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0769769
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0751874
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0857 1600 RD
IRS990/USAddress/CityNm0DELTA
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081416
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTH DELTA IRRIGATION CO
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0840581619
ReturnHeader/Filer/PhoneNum09708744855
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 804
ReturnHeader/Filer/USAddress/CityNm0DELTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081416
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D3C5F1C148B53DABBD1A59CB9F2C3FAEAE8EB4B2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D3C5F1C148B53DABBD1A59CB9F2C3FAEAE8EB4B2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.127.117.26
ReturnHeader/FilingSecurityInformation/IPDt02018-02-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:34:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205710975
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEWIS TAX & ACCOUNTING SVC LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 E 5TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0814161952
ReturnHeader/PreparerPersonGrp/PhoneNum09708747621
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW C LEWIS EA
ReturnHeader/ReturnTs02018-02-21T09:34:54-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,172,217
Liabilities
$753,401
Net assets
$418,816
Revenue
$232,879
Expenses
$236,084
Net income
-$3,205
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.62$0.46$0.17$0.13$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.64$0.42$0.17$0.14$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.66$0.39$0.14$0.13$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.68$0.38$0.14$0.15$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.71$0.39$1.16$1.16$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.72$0.39$4.40$4.43$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.73$0.41$0.19$0.20$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.75$0.42$0.23$0.24$0.00
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.77$0.56$0.30$0.13$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.79$0.40$0.20$0.18$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.80$0.38$0.12$0.19$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.26$0.80$0.45$0.13$0.11$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.80$1.13$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$0.09$0.11$0.01
2010Summary only. Only limited summary data is available for this year.$0.43$0.00$0.08$0.09$0.00
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)12 • $1M-$5M nonprofits