Civic Intelligence

North Delta Irrigation Company

990 • Fiscal year 2019 • EIN 84-0581619

Jan 01, 2019 to Dec 31, 2019 • Filed on Jan 28, 2020

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

0.65x

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

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

Liabilities / Revenue

26th percentile

0.16x

Higher debt load relative to revenue than 26% of similar nonprofits.

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

Net Margin

35th percentile

-0.5%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

84th percentile

$24,050

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

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

Asset Growth

17th percentile

-3.3%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

100th percentile

2186%

Faster revenue growth than 100% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$1,110,896

Down $37,941 (-3.3%) from 2018

Net Assets

Down

$390,978

Down $23,973 (-5.8%) from 2018

Liabilities

Down

$719,918

Down $13,968 (-1.9%) from 2018

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin35th percentile

Revenue

Up

$4,404,962

Up $4,212,288 (+2186%) from 2018

Expenses

Up

$4,428,935

Up $4,232,396 (+2153%) from 2018

Net Income

Down

-$23,973

Down $20,108 (-520%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2019

Assets$1,110,896
Liabilities$719,918
Net Assets$390,978
Open 2019 Filing

Operations Trend

Revenue Growth100th 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

2019

Revenue$4,404,962
Expenses$4,428,935
Net Income-$23,973
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jan 28, 2020
Return Version
2019v5.0
Gross Receipts
$4,404,962
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$1,049,521$1,025,673▼ $23,848
Rtn Earn Endowment Incm Other Fnds$308,624$284,651▼ $23,973
Cap Stk Tr Prin Current Funds$106,327$106,327→ $0
Cash and Non-Interest-Bearing Accounts$35,977$40,213▲ $4,236
Savings and Temporary Cash Investments$58,339$40,010▼ $18,329
Total Assets$1,148,837$1,110,896▼ $37,941
Other Assets Total$5,000$5,000→ $0
Liabilities
Unsecured Notes Loans Payable$733,424$719,106▼ $14,318
Accounts Payable and Accrued Expenses$462$812▲ $350
Total Liabilities$733,886$719,918▼ $13,968
Net Assets / Fund Balance
Total Net Assets Fund Balance$414,951$390,978▼ $23,973
Total Liabilities and Net Assets / Fund Balance$1,148,837$1,110,896▼ $37,941

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$786,699$340,987$1,127,686
Land$238,974-$238,974
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth L NelsonDirector-$24,050$24,050
Sharleen R WalkerSec/treasPT$6,900$6,900
Roy L NelsonPresident-$3,390$3,390

Board Members and Trustees

NameTitle
Mark B LeeDirector
Vernon B NutterDirector
Judith a AxtmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,270,485
Program Service Revenue
$133,685
Investment Income
$792
Other Revenue
$0
Change in Net Assets
$-23,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,383,974
Salaries, Compensation, and Employee Benefits$44,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,555$6,900-$36,455
Depreciation Depletion$9,154$19,494-$28,648
Interest$8,232$19,208-$27,440
Payroll Taxes$6,890$1,616-$8,506
Insurance-$4,917-$4,917
All Other Expenses$2,302$1,440-$3,742
Other Expenses$2,200--$2,200
Office Expenses-$782-$782
Fees for Services Accounting-$375-$375
Total Functional Expenses$4,374,203$54,732$0$4,428,935
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
No
Annual disclosure for covered persons
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
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 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 form 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 L Nelson
Title
President
Phone
9702096308
Signed
2020-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy L Nelson
Formed
1992
Legal Domicile
Co
Voting Board Members
178
Independent Board Members
178
Employees
4

Preparer

Firm
Lane and Co LLC
Address
459 PALMER ST, DELTA, CO 81416-1737
Preparer
Stephanie L Lane CPA
Phone
9708747501
Supplemental Narrative

Additional Explanations

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

“The company maintains 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.”

Raw XML Appendix329 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPANY MAINTAINS 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/ExplanationTxt1EACH MEMBER OWNS SHARES OF WATER BASED ON ACREAGE OF LAND OWNED. VOTING RIGHTS ARE BASED ON NUMBER OF WATER SHARES OWNED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS AND OFFICERS ARE ELECTED AT THE ANNUAL MEETING OF MEMBERS. EACH SHARE EQUALS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ALLOWED TO REVIEW THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO ALL BOARD MEMBERS AND MUST BE SIGNED AS HAVING RECEIVED A COPY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01148837
IRS990/TotalAssetsEOYAmt01110896
IRS990/TotalAssetsGrp/BOYAmt01148837
IRS990/TotalAssetsGrp/EOYAmt01110896
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04270485
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054732
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04374203
IRS990/TotalFunctionalExpensesGrp/TotalAmt04428935
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0733886
IRS990/TotalLiabilitiesEOYAmt0719918
IRS990/TotalLiabilitiesGrp/BOYAmt0733886
IRS990/TotalLiabilitiesGrp/EOYAmt0719918
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0414951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0390978
IRS990/TotalProgramServiceRevenueAmt0133685
IRS990/TotalReportableCompFromOrgAmt034340
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0134477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04404962
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01148837
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01110896
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0733424
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0719106
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0857 1600 RD
IRS990/USAddress/CityNm0DELTA
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081416
IRS990/VotingMembersGoverningBodyCnt0178
IRS990/VotingMembersIndependentCnt0178
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY L NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09702096308
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-28
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/AtSubmissionCreationDeviceId0A419EE6FC23184022C80C9A76F8BA63195D98618
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FDF3C51A7D1831F13A7B739667C4DF96A206C20E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.146.54.140
ReturnHeader/FilingSecurityInformation/IPDt02020-02-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:30:13
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843800478
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LANE AND CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0459 PALMER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0814161737
ReturnHeader/PreparerPersonGrp/PhoneNum09708747501
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE L LANE CPA
ReturnHeader/ReturnTs02020-02-06T12:30:13-06:00
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
$1,110,896
Liabilities
$719,918
Net assets
$390,978
Revenue
$4,404,962
Expenses
$4,428,935
Net income
-$23,973
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
2019Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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