Civic Intelligence

North Union Irrigation Company

EIN 87-0228027 • 501(c)12 • Orem, UT

Profile

The Company is responsible for the delivery of irrigation water to its shareholders. The Company is responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance.

1156 South State 201Orem, UT 84097

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.31x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

12.93x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

1st percentile

-1291%

Higher net margin than 1% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$16,500

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 125.3% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

10th percentile

-10%

Faster asset growth than 10% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$557,463

Down $64,308 (-10%) from 2024

Liabilities

Up

$170,310

Up $105,712 (+164%) from 2024

Net Assets

Down

$387,153

Down $170,020 (-31%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Down

$13,173

Down $196,462 (-94%) from 2024

Expenses

Up

$183,193

Up $29,742 (+19%) from 2024

Net Income

Down

-$170,020

Down $226,204 (-403%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$800K$600K$400K$200K$0Assets 2018: $145,648Liabilities 2018: $111,232Net Assets 2018: $34,4162018Assets 2019: $169,080Liabilities 2019: $84,834Net Assets 2019: $84,2462019Assets 2020: $240,141Liabilities 2020: $58,436Net Assets 2020: $181,7052020Assets 2021: $338,097Liabilities 2021: $32,039Net Assets 2021: $306,0582021Assets 2022: $437,780Liabilities 2022: $19,289Net Assets 2022: $418,4912022Assets 2023: $507,528Liabilities 2023: $6,539Net Assets 2023: $500,9892023Assets 2024: $621,771Liabilities 2024: $64,598Net Assets 2024: $557,1732024Assets 2025: $557,463Liabilities 2025: $170,310Net Assets 2025: $387,1532025

Highlighted filing

2025

Assets$557,463
Liabilities$170,310
Net Assets$387,153
Open 2025 Filing

Operations Trend

Revenue Growth1st percentile

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

$400K$200K$0-$200KRevenue 2018: $135,994Expenses 2018: $90,154Net Income 2018: $45,8402018Revenue 2019: $153,246Expenses 2019: $103,416Net Income 2019: $49,8302019Revenue 2020: $241,151Expenses 2020: $143,692Net Income 2020: $97,4592020Revenue 2021: $282,193Expenses 2021: $157,840Net Income 2021: $124,3532021Revenue 2022: $275,357Expenses 2022: $162,924Net Income 2022: $112,4332022Revenue 2023: $262,448Expenses 2023: $179,950Net Income 2023: $82,4982023Revenue 2024: $209,635Expenses 2024: $153,451Net Income 2024: $56,1842024Revenue 2025: $13,173Expenses 2025: $183,193Net Income 2025: -$170,0202025

Highlighted filing

2025

Revenue$13,173
Expenses$183,193
Net Income-$170,020
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$557,463
Liabilities
$170,310
Net assets
$387,153
Revenue
$13,173
Expenses
$183,193
Net income
-$170,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.57$1.70$3.87$0.13$1.83$1.70
2024Detailed filing. Detailed filing data is available for this year.$6.22$0.65$5.57$2.10$1.53$0.56
2023Detailed filing. Detailed filing data is available for this year.$5.08$0.07$5.01$2.62$1.80$0.82
2022Detailed filing. Detailed filing data is available for this year.$4.38$0.19$4.18$2.75$1.63$1.12
2021Detailed filing. Detailed filing data is available for this year.$3.38$0.32$3.06$2.82$1.58$1.24
2020Detailed filing. Detailed filing data is available for this year.$2.40$0.58$1.82$2.41$1.44$0.97
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.85$0.84$1.53$1.03$0.50
2018Detailed filing. Detailed filing data is available for this year.$1.46$1.11$0.34$1.36$0.90$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 6, 2026
Return Version
2025v4.0
Gross Receipts
$13,173
Mission and Program Overview

Mission

The Company is responsible for the delivery of irrigation water to its shareholders. The Company is responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$459,559$322,152▼ $137,407
Rtn Earn Endowment Incm Other Fnds$488,573$318,553▼ $170,020
Cash and Non-Interest-Bearing Accounts$132,717$210,656▲ $77,939
Cap Stk Tr Prin Current Funds$68,600$68,600→ $0
Investments Other Securities$21,818$21,818→ $0
Accounts Receivable$7,677$2,837▼ $4,840
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$621,771$557,463▼ $64,308
Liabilities
Accounts Payable and Accrued Expenses$64,598$170,310▲ $105,712
Total Liabilities$64,598$170,310▲ $105,712
Net Assets / Fund Balance
Total Net Assets Fund Balance$557,173$387,153▼ $170,020
Total Liabilities and Net Assets / Fund Balance$621,771$557,463▼ $64,308
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Tamara ShaferSecretaryPT$16,500$16,500

Board Members and Trustees

NameTitle
Juan GarridoPresident
Reed PriceVice President
Jared ColledgeBoard Member
Lyle LamoreauxBoard Member
Mark BezzantBoard Member
Steven HeapsBoard Member
Jaden ShaferTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$580
Investment Income
$12,593
Other Revenue
$0
Change in Net Assets
$-170,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,693
Salaries, Compensation, and Employee Benefits$16,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$39,521
Current Officers, Directors, Trustees, and Key Employees---$16,500
Office Expenses---$8,378
Fees for Services Legal---$5,973
Occupancy---$4,455
Fees for Services Accounting---$2,900
Total Functional Expenses$0$0$0$183,193
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The Company has 1,372 shares outstanding to various stockholders.”

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

“Stockholders elect board members by vote at the annual stockholders' meeting held in February of each year.”

Form 990, Part VI, Section A, line 8B

“No committees exist to act on behalf of the governing body.”

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

“Board does not review Form 990 prior to filing. Board's secretary reviews and approves Form 990 for filing.”

Form 990, Part VI, Section B, line 15

“The Company doesn't have any full-time paid staff. Board approves compensation of its part-time staff.”

Form 990, Part VI, Section C, line 19

“Such documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
North Union Irrigation Company
EIN
87-0228027
Phone
8012256746
Address
1156 South State 201, Orem, UT 84097

Signing Officer

Name
Tamara Shafer
Title
Secretary
Phone
8012256746
Signed
2026-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tamara Shafer
Formed
1883
Legal Domicile
Ut
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Squire & Company PC
Address
1329 S 800 E, Orem, UT 84097
Preparer
M Paul Winward
Phone
8012256900
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

“The Company discontinued shareholder assessments in 2025 with the intention of using accumulated resources to continue operations. The Company will wind down its operations in 2026 and transfer any remaining resources to its primary shareholders - Orem City, Lindon City, and Pleasant Grove City - to carry on the delivery of irrigation water.”

Raw XML Appendix298 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/BooksInCareOfDetail/PhoneNum08012256746
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Company discontinued shareholder assessments in 2025 with the intention of using accumulated resources to continue operations. The Company will wind down its operations in 2026 and transfer any remaining resources to its primary shareholders - Orem City, Lindon City, and Pleasant Grove City - to carry on the delivery of irrigation water.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Company has 1,372 shares outstanding to various stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Stockholders elect board members by vote at the annual stockholders' meeting held in February of each year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No committees exist to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board does not review Form 990 prior to filing. Board's secretary reviews and approves Form 990 for filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Company doesn't have any full-time paid staff. Board approves compensation of its part-time staff.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Such documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Tamara Shafer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum08012256746
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0North Union Irrigation Company
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0870228027
ReturnHeader/Filer/PhoneNum08012256746
ReturnHeader/Filer/USAddress/AddressLine1Txt01156 South State 201
ReturnHeader/Filer/USAddress/CityNm0Orem
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084097
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870343246
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Squire & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01329 S 800 E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Orem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084097
ReturnHeader/PreparerPersonGrp/PhoneNum08012256900
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M Paul Winward
ReturnHeader/ReturnTs02026-03-12T16:01:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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