Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
EIN 87-0228073 • 501(c)12 • Orem, UT
Profile
The Company is responsible for the delivery of irrigation water to its shareholders. The Company is also responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 5.6% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Up$1,291,893
Up $51,198 (+4.1%) from 2024
Liabilities
Down$73,062
Down $3,354 (-4.4%) from 2024
Net Assets
Up$1,218,831
Up $54,552 (+4.7%) from 2024
Revenue
Down$321,692
Down $18,783 (-5.5%) from 2024
Expenses
Up$267,140
Up $12,923 (+5.1%) from 2024
Net Income
Down$54,552
Down $31,706 (-37%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The Company is responsible for the delivery of irrigation water to its shareholders. The Company is also responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,104,279 | $1,158,831 | ▲ $54,552 |
| Savings and Temporary Cash Investments | $276,898 | $637,758 | ▲ $360,860 |
| Investments Other Securities | $487,317 | $487,317 | → $0 |
| Accounts Receivable | $166,822 | $142,044 | ▼ $24,778 |
| Cap Stk Tr Prin Current Funds | $60,000 | $60,000 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $309,658 | $24,774 | ▼ $284,884 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $1,240,695 | $1,291,893 | ▲ $51,198 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $76,416 | $73,062 | ▼ $3,354 |
| Total Liabilities | $76,416 | $73,062 | ▼ $3,354 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,164,279 | $1,218,831 | ▲ $54,552 |
| Total Liabilities and Net Assets / Fund Balance | $1,240,695 | $1,291,893 | ▲ $51,198 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $487,317 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Tamara Shafer | Secretary | PT | $18,000 | $18,000 |
| Juan Garrido | President | - | $1,000 | $1,000 |
| Name | Title |
|---|---|
| Reed Price | Vice President |
| Chris Tschirki | Board Member |
| Greg Ferguson | Board Member |
| Rick Maloy | Board Member |
| Steve Heaps | Board Member |
| Van Broderick | Board Member |
| Jaden Shafer | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $220,073 |
| Salaries, Compensation, and Employee Benefits | $47,067 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | - | - | - | $61,316 |
| Fees for Services Lobbying | - | - | - | $27,616 |
| Other Salaries and Wages | - | - | - | $20,000 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $19,000 |
| Fees for Services Other | - | - | - | $14,350 |
| Office Expenses | - | - | - | $8,248 |
| Payroll Taxes | - | - | - | $8,067 |
| Insurance | - | - | - | $6,363 |
| Fees for Services Accounting | - | - | - | $4,000 |
| Total Functional Expenses | $0 | $0 | $0 | $267,140 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Company has 2,000 shares outstanding to various stockholders.”
“Stockholders elect board members by vote at the annual stockholders' meeting held in February of each year.”
“Board does not review Form 990 prior to filing. Board's secretary/treasurer reviews and approves Form 990 prior to filing.”
“The Company doesn't have any full-time paid staff. Board members are paid a nominal amount to compensate them for their time. Board approves compensation of its part-time secretary/treasurer.”
“Such documents are available upon request.”
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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 73062 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 166822 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 142044 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Company is responsible for the delivery of irrigation water to its shareholders. The Company is also responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8012256746 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1156 South State 201 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84097 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 24774 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 19000 |
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| IRS990/CYTotalExpensesAmt | 0 | 267140 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 321692 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Delivery of irrigation water and canal maintenance |
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| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Reed Price |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Greg Ferguson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Steve Heaps |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Rick Maloy |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Jaden Shafer |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1000 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Treasurer |
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| IRS990/FormationYr | 0 | 1887 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9275 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9275 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 487317 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 487317 |
| IRS990/IRPDocumentCnt | 0 | 7 |
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| IRS990/LoanOutstandingInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | The Company is responsible for the delivery of irrigation water to its shareholders. The Company is also responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1218831 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/OfficerMailingAddressInd | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 0 | Water Assessments |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 61316 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 20000 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 9275 |
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| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Inv. in Provo River Water Users Asso |
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| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 487317 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Company has 2,000 shares outstanding to various stockholders. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Stockholders elect board members by vote at the annual stockholders' meeting held in February of each year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Board does not review Form 990 prior to filing. Board's secretary/treasurer reviews and approves Form 990 prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Company doesn't have any full-time paid staff. Board members are paid a nominal amount to compensate them for their time. Board approves compensation of its part-time secretary/treasurer. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Such documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1291893 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1240695 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1291893 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 267140 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 73062 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1218831 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 312417 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 19000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 9275 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 321692 |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/USAddress/CityNm | 0 | Orem |
| IRS990/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990/USAddress/ZIPCd | 0 | 84097 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Juan Garrido |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8012256746 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Provo Bench Canal and Irrigation Company |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PROV |
| ReturnHeader/Filer/EIN | 0 | 870228073 |
| ReturnHeader/Filer/PhoneNum | 0 | 8012256746 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1156 South State 201 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Orem |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 84097 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 870343246 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Squire & Company PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1329 S 800 E |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Orem |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 84097 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8012256900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | M Paul Winward |
| ReturnHeader/ReturnTs | 0 | 2026-03-12T15:58:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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