Civic Intelligence

North Delta Irrigation Company

990 • Fiscal year 2018 • EIN 84-0581619

Jan 01, 2018 to Dec 31, 2018 • Filed on Jan 26, 2019

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

90th percentile

0.64x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

3.81x

Higher debt load relative to revenue than 86% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Net Margin

30th percentile

-2.0%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

80th percentile

$16,103

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2018

Asset Growth

27th percentile

-2.0%

Faster asset growth than 27% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

5th percentile

-17%

Faster revenue growth than 5% of similar nonprofits.

2018 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$1,148,837

Down $23,380 (-2.0%) from 2017

Net Assets

Down

$414,951

Down $3,865 (-0.9%) from 2017

Liabilities

Down

$733,886

Down $19,515 (-2.6%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin30th percentile

Revenue

Down

$192,674

Down $40,205 (-17%) from 2017

Expenses

Down

$196,539

Down $39,545 (-17%) from 2017

Net Income

Down

-$3,865

Down $660 (-21%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth27th 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

2018

Assets$1,148,837
Liabilities$733,886
Net Assets$414,951
Open 2018 Filing

Operations Trend

Revenue Growth5th 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

2018

Revenue$192,674
Expenses$196,539
Net Income-$3,865
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jan 26, 2019
Return Version
2018v3.1
Gross Receipts
$192,674
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$1,078,229$1,049,521▼ $28,708
Rtn Earn Endowment Incm Other Fnds$312,489$308,624▼ $3,865
Cap Stk Tr Prin Current Funds$106,327$106,327→ $0
Savings and Temporary Cash Investments$53,847$58,339▲ $4,492
Cash and Non-Interest-Bearing Accounts$35,141$35,977▲ $836
Total Assets$1,172,217$1,148,837▼ $23,380
Other Assets Total$5,000$5,000→ $0
Liabilities
Unsecured Notes Loans Payable$751,874$733,424▼ $18,450
Accounts Payable and Accrued Expenses$1,527$462▼ $1,065
Total Liabilities$753,401$733,886▼ $19,515
Net Assets / Fund Balance
Total Net Assets Fund Balance$418,816$414,951▼ $3,865
Total Liabilities and Net Assets / Fund Balance$1,172,217$1,148,837▼ $23,380

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$810,547$312,339$1,122,886
Land$238,974-$238,974
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kenneth L NelsonDirectorPT$16,103$16,103
Sharleen R WalkerSec/treas-$6,000$6,000
Roy L NelsonPresidentPT$5,850$5,850

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$56,027
Program Service Revenue
$136,331
Investment Income
$316
Other Revenue
$0
Change in Net Assets
$-3,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,388
Salaries, Compensation, and Employee Benefits$32,151
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$8,613$20,095-$28,708
Current Officers, Directors, Trustees, and Key Employees$22,161$5,792-$27,953
Interest$6,992$16,316-$23,308
All Other Expenses$3,881$10-$3,891
Insurance-$3,490-$3,490
Payroll Taxes$2,554$639-$3,193
Other Expenses$3,008$4,090-$3,008
Fees for Services Accounting-$1,900-$1,900
Other Salaries and Wages$1,005--$1,005
Office Expenses-$522-$522
Total Functional Expenses$140,812$55,727$0$196,539
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
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 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
2019-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy L Nelson
Formed
1992
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
6

Preparer

Firm
David a Lane CPA
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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01527
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0462
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DISTRIBUTION OF IRRIGATION WATER TO THE COMPANY'S MEMBERS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt010
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03881
IRS990/AllOtherExpensesGrp/TotalAmt03891
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0SECTREAS
IRS990/BooksInCareOfDetail/PhoneNum09708744855
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 804
IRS990/BooksInCareOfDetail/USAddress/CityNm0DELTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd081416
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0106327
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0106327
IRS990/CashNonInterestBearingGrp/BOYAmt035141
IRS990/CashNonInterestBearingGrp/EOYAmt035977
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt05792
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt022161
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt027953
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt056027
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0316
IRS990/CYOtherExpensesAmt0164388
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0136331
IRS990/CYRevenuesLessExpensesAmt0-3865
IRS990/CYSalariesCompEmpBnftPaidAmt032151
IRS990/CYTotalExpensesAmt0196539
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0192674
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt020095
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08613
IRS990/DepreciationDepletionGrp/TotalAmt028708
IRS990/Desc0THE 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.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01900
IRS990/FeesForServicesAccountingGrp/TotalAmt01900
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt36.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ROY L NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JUDITH A AXTMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2SHARLEEN R WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNETH L NELSON
IRS990/Form990PartVIISectionAGrp/PersonNm4VERNON B NUTTER
IRS990/Form990PartVIISectionAGrp/PersonNm5MARK B LEE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt05850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt26000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt316103
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt056027
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0192674
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03490
IRS990/InsuranceGrp/TotalAmt03490
IRS990/InterestGrp/ManagementAndGeneralAmt016316
IRS990/InterestGrp/ProgramServicesAmt06992
IRS990/InterestGrp/TotalAmt023308
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0316
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0316
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0312339
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01078229
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01049521
IRS990/LandBldgEquipCostOrOtherBssAmt01361860
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0132945
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE DISTRIBUTION OF IRRIGATION WATER TO THE COMPANY'S MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0418816
IRS990/NetAssetsOrFundBalancesEOYAmt0414951
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0522
IRS990/OfficeExpensesGrp/TotalAmt0522
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05000
IRS990/OtherAssetsTotalGrp/EOYAmt05000
IRS990/OtherExpensesGrp/Desc0PROGRAM SERVICES-GRANT
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINT.
IRS990/OtherExpensesGrp/Desc2CONSULTING FEES
IRS990/OtherExpensesGrp/Desc3CHEMICALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02873
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14090
IRS990/OtherExpensesGrp/ProgramServicesAmt049351
IRS990/OtherExpensesGrp/ProgramServicesAmt143247
IRS990/OtherExpensesGrp/ProgramServicesAmt23008
IRS990/OtherExpensesGrp/TotalAmt049351
IRS990/OtherExpensesGrp/TotalAmt146120
IRS990/OtherExpensesGrp/TotalAmt24090
IRS990/OtherExpensesGrp/TotalAmt33008
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01005
IRS990/OtherSalariesAndWagesGrp/TotalAmt01005
IRS990/OtherSourcesGrossIncomeAmt059413
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0639
IRS990/PayrollTaxesGrp/ProgramServicesAmt02554
IRS990/PayrollTaxesGrp/TotalAmt03193
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROY L NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0IRRIGATION WATER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1TRANSFER FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISC PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0132945
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21586
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0132945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21586
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE 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.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt086219
IRS990/PYInvestmentIncomeAmt0264
IRS990/PYOtherExpensesAmt0199050
IRS990/PYProgramServiceRevenueAmt0146396
IRS990/PYRevenuesLessExpensesAmt0-3205
IRS990/PYSalariesCompEmpBnftPaidAmt037034
IRS990/PYTotalExpensesAmt0236084
IRS990/PYTotalRevenueAmt0232879
IRS990/ReconcilationRevenueExpnssAmt0-3865
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0312489
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0308624
IRS990/SavingsAndTempCashInvstGrp/BOYAmt053847
IRS990/SavingsAndTempCashInvstGrp/EOYAmt058339
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0238974
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0238974
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0810547
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0312339
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01122886
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01049521
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01172217
IRS990/TotalAssetsEOYAmt01148837
IRS990/TotalAssetsGrp/BOYAmt01172217
IRS990/TotalAssetsGrp/EOYAmt01148837
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt056027
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055727
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0140812
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196539
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0753401
IRS990/TotalLiabilitiesEOYAmt0733886
IRS990/TotalLiabilitiesGrp/BOYAmt0753401
IRS990/TotalLiabilitiesGrp/EOYAmt0733886
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0418816
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0414951
IRS990/TotalProgramServiceRevenueAmt0136331
IRS990/TotalReportableCompFromOrgAmt027953
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0136647
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192674
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01172217
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01148837
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0751874
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0733424
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0857 1600 RD
IRS990/USAddress/CityNm0DELTA
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd081416
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY L NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09702096308
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-26
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/IPDt02019-01-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm017:12:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0840908992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID A LANE CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0459 PALMER ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0814161737
ReturnHeader/PreparerPersonGrp/PhoneNum09708747501
ReturnHeader/PreparerPersonGrp/PreparationDt02019-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHANIE L LANE CPA
ReturnHeader/ReturnTs02019-01-28T17:12:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,148,837
Liabilities
$733,886
Net assets
$414,951
Revenue
$192,674
Expenses
$196,539
Net income
-$3,865
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
2018Detailed filing. Detailed filing data is available for this year.$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