Civic Intelligence

American Fork Irrigation Co

990 • Fiscal year 2021 • EIN 87-0223053

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 09, 2022

PO Box 412American Fork, UT 84003

(801) 885-3171

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

99th percentile

$82,509

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 38.0% of source-year revenue.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Asset Growth

83rd percentile

9.0%

Faster asset growth than 83% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

8.1%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$662,889

Up $54,562 (+9.0%) from 2020

Net Assets

Up

$659,929

Up $56,338 (+9.3%) from 2020

Liabilities

Down

$2,960

Down $1,776 (-38%) from 2020

Revenue

Up

$217,397

Up $16,332 (+8.1%) from 2020

Expenses

Up

$221,059

Up $40,811 (+23%) from 2020

Net Income

Down

-$3,662

Down $24,479 (-118%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $247,649Net Assets 2010: $247,6492010Assets 2011: $271,852Net Assets 2011: $271,8522011Assets 2012: $297,308Net Assets 2012: $297,3082012Assets 2014: $267,779Liabilities 2014: $02014Assets 2015: $458,930Liabilities 2015: $4,9882015Assets 2016: $480,242Liabilities 2016: $3,8702016Assets 2017: $482,090Liabilities 2017: $1,9772017Assets 2019: $466,901Liabilities 2019: $4,1272019Assets 2020: $608,327Liabilities 2020: $4,736Net Assets 2020: $603,5912020Assets 2021: $662,889Liabilities 2021: $2,960Net Assets 2021: $659,9292021Assets 2022: $1,115,875Liabilities 2022: $1,947Net Assets 2022: $1,113,9282022Assets 2023: $1,244,834Liabilities 2023: $2,418Net Assets 2023: $1,242,4162023Assets 2024: $2,398,322Liabilities 2024: $732,150Net Assets 2024: $1,666,1722024

Highlighted filing

2021

Assets$662,889
Liabilities$2,960
Net Assets$659,929

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $90,042Expenses 2010: $56,074Net Income 2010: $33,9682010Revenue 2011: $92,752Expenses 2011: $68,549Net Income 2011: $24,2032011Revenue 2012: $86,765Expenses 2012: $61,309Net Income 2012: $25,4562012Revenue 2014: $142,508Expenses 2014: $135,980Net Income 2014: $6,5282014Revenue 2015: $171,372Expenses 2015: $122,911Net Income 2015: $48,4612015Revenue 2016: $180,623Expenses 2016: $158,193Net Income 2016: $22,4302016Revenue 2017: $176,918Expenses 2017: $172,196Net Income 2017: $4,7222017Revenue 2019: $176,913Expenses 2019: $172,246Net Income 2019: $4,6672019Revenue 2020: $201,065Expenses 2020: $180,248Net Income 2020: $20,8172020Revenue 2021: $217,397Expenses 2021: $221,059Net Income 2021: -$3,6622021Revenue 2022: $574,347Expenses 2022: $180,349Net Income 2022: $393,9982022Revenue 2023: $349,138Expenses 2023: $220,650Net Income 2023: $128,4882023Revenue 2024: $618,387Expenses 2024: $194,631Net Income 2024: $423,7562024

Highlighted filing

2021

Revenue$217,397
Expenses$221,059
Net Income-$3,662
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 9, 2022
Return Version
2021v4.0
Gross Receipts
$217,397
Mission and Program Overview

Mission

Maintain and operate a weir, a series of irrigation ditches to distribute irrigation water between shareholders.

Maintenance and distribution of irrigation water to shareholders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$462,775$483,590▲ $20,815
Savings and Temporary Cash Investments$253,808$254,175▲ $367
Cash and Non-Interest-Bearing Accounts$158,669$185,954▲ $27,285
Pd in Cap Srpls Land Bldg Eqp Fund$140,816$176,339▲ $35,523
Accounts Receivable$109,425$136,174▲ $26,749
Land, Buildings, and Equipment, Net$82,441$82,441→ $0
Prepaid Expenses and Deferred Charges$3,984$4,145▲ $161
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$608,327$662,889▲ $54,562
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,736$2,960▼ $1,776
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$4,736$2,960▼ $1,776
Net Assets / Fund Balance
Total Net Assets Fund Balance$603,591$659,929▲ $56,338
Total Liabilities and Net Assets / Fund Balance$608,327$662,889▲ $54,562

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$82,441-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ernie JohnPresident and WatermasterFT$82,509$82,509
Chris ReamAssistant Water Master-$2,493$2,493
Richard MechamTreasurer and Board Member-$1,200$1,200
Don AbelBoard Member-$1,200$1,200
Jeff MurdochBoard Member-$1,200$1,200
John SchiessBoard Member-$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$166,330
Program Service Revenue
$50,699
Investment Income
$368
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-3,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,434
Salaries, Compensation, and Employee Benefits$96,625
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---$88,763
Other Expenses---$60,308
Fees for Services Legal---$15,461
Fees for Services Accounting---$15,045
Fees for Services Other---$13,292
Payroll Taxes---$7,862
Insurance---$6,336
Office Expenses---$1,401
Information Technology---$1,337
Advertising---$150
Total Functional Expenses$0$0$0$221,059
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
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 organization has 384 shareholders that collectively own 5433.85 shares.

Form 990, Part VI, Section A, Line 7A

The organization has 384 shareholders that have one vote per share they own. They elect half of the board members each year to a 2 year term.

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

The monthly and annual financial statements are provided to board members and then reviewed in board meetings at the close of each period. They are then voted on for acceptance.

Form 990, Part VI, Section B, Line 15

The compensation for the president was determined by the board after comparing compensation for similar positions in similar companies. It was reviewed and voted and accepted by the other board members. The president abstained from the voted due to the subject matter of the vote.

Form 990, Part VI, Section C, Line 19

The company holds an annual shareholder meeting where all shareholders receive and invitation to attend. At the annual meeting, the yearly financial statements are reviewed and voted on. There is an open forum for the shareholders to ask any questions.

Filing and Contact Details

Filer

Filer Name
American Fork Irrigation Co
EIN
87-0223053
Phone
8018853171
Address
PO Box 412, American Fork, UT 84003

Signing Officer

Name
Ernest Martin John
Title
President
Phone
8014716576
Signed
2022-08-09

Organization Details

Principal Officer
Ernie John
Formed
1919
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
4
Employees
6
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

This amount is the result of a settlement payment made to the company from the previous secretary as a result of a court order.

Raw XML AppendixShowing 400 of 450 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/Form990PartVIISectionAGrp/TitleTxt0President and Watermaster
IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Water Master
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer and Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
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IRS990/OtherExpensesGrp/TotalAmt13966
IRS990/OtherExpensesGrp/TotalAmt260308
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherSourcesGrossIncomeAmt0368
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt07862
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0140816
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0176339
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03984
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04145
IRS990/PrincipalOfficerNm0Ernie John
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221310
IRS990/ProgramServiceRevenueGrp/Desc0Irrigation system maintenance & delivery of water
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt050699
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt050699
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0149133
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0810
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt080939
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt051122
IRS990/PYRevenuesLessExpensesAmt020817
IRS990/PYSalariesCompEmpBnftPaidAmt099309
IRS990/PYTotalExpensesAmt0180248
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0201065
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-3662
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0462775
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0483590
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0253808
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0254175
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt082441
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt082441
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt082441
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has 384 shareholders that collectively own 5433.85 shares.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has 384 shareholders that have one vote per share they own. They elect half of the board members each year to a 2 year term.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The monthly and annual financial statements are provided to board members and then reviewed in board meetings at the close of each period. They are then voted on for acceptance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation for the president was determined by the board after comparing compensation for similar positions in similar companies. It was reviewed and voted and accepted by the other board members. The president abstained from the voted due to the subject matter of the vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The company holds an annual shareholder meeting where all shareholders receive and invitation to attend. At the annual meeting, the yearly financial statements are reviewed and voted on. There is an open forum for the shareholders to ask any questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5This amount is the result of a settlement payment made to the company from the previous secretary as a result of a court order.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0608327
IRS990/TotalAssetsEOYAmt0662889
IRS990/TotalAssetsGrp/BOYAmt0608327
IRS990/TotalAssetsGrp/EOYAmt0662889
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0166330
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221059
IRS990/TotalGrossUBIAmt0368
IRS990/TotalLiabilitiesBOYAmt04736
IRS990/TotalLiabilitiesEOYAmt02960
IRS990/TotalLiabilitiesGrp/BOYAmt04736
IRS990/TotalLiabilitiesGrp/EOYAmt02960
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0603591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0659929
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.73$1.67$0.62$0.19$0.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.35$0.22$0.13
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.11$0.57$0.18$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.22$0.22$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.60$0.20$0.18$0.02
2019Summary only. Only limited summary data is available for this year.$0.47$0.00$0.18$0.17$0.00
2017Summary only. Only limited summary data is available for this year.$0.48$0.00$0.18$0.17$0.00
2016Summary only. Only limited summary data is available for this year.$0.48$0.00$0.18$0.16$0.02
2015Summary only. Only limited summary data is available for this year.$0.46$0.00$0.17$0.12$0.05
2014Summary only. Only limited summary data is available for this year.$0.27$0.00$0.14$0.14$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.30$0.09$0.06$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.27$0.09$0.07$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.25$0.09$0.06$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)12 • $500k-$1M nonprofits