Rock Point Canal & Irrigation Co

990EZ • Fiscal year 2017 • EIN 87-0229124

Mar 01, 2016 to Feb 28, 2017 • Filed on May 31, 2017

Organization Profile N/A

44 W 100 NVernal, UT 84078

(435) 789-3212

Siviq Scores

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

0.15x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)12 • <$500k nonprofits • Source year 2017

0.20x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)12 • <$500k nonprofits • Source year 2017

6.0%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)12 • <$500k nonprofits • Source year 2017

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)12 • <$500k nonprofits • Source year 2017

-1.2%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)12 • <$500k nonprofits • Annualized from 2016 to 2017

83%

Faster revenue growth than 95% of similar nonprofits.

2017 filings • 501(c)12 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet

Liabilities / Assets74th percentile

Assets

Down

$201,245

Down $2,466 (-1.2%) from 2016

Net Assets

$171,342

Up $8,770 (+5.4%) from 2016

Liabilities

Down

$29,903

Down $11,236 (-27%) from 2016

Revenue And Expenses

Liabilities / Revenue72nd percentile Net Margin49th percentile

Revenue

$146,527

Up $66,590 (+83%) from 2016

Expenses

$137,757

Up $81,005 (+143%) from 2016

Net Income

Down

$8,770

Down $14,415 (-62%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

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

Highlighted filing

2017

Assets$201,245

Liabilities$29,903

Net Assets$171,342

Open 2017 Filing

Operations Trend

Revenue Growth95th percentile

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

Highlighted filing

2017

Revenue$146,527

Expenses$137,757

Net Income$8,770

Open 2017 Filing

Jump To

Filing Snapshot

Filing Period: Mar 1, 2016 to Feb 28, 2017
Signed: May 31, 2017
Return Version: 2016v3.0
Gross Receipts: $146,527

Mission and Program Overview

Mission

Deliver irrigation water to members.

Program Services

Description	Grants	Expenses
Delivered irrigation water to members.	$137,757	-

Compensation and Service Providers

Top Officer Pay75th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Leon Butch Kidd	Pres / Director	-	$0	-	-
TONY GEORGE	V Pres Director	-	$0	-	-
Kenneth Long	Sec / Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Rock Point Canal & Irrigation Co
EIN: 87-0229124
Phone: 4357893212
Address: 44 W 100 N, VERNAL, UT 84078

Signing Officer

Name: Butch Kidd
Title: Pres / Director
Signed: 2017-05-31
Discuss with paid preparer: Yes

Preparer

Firm: Pinnacle Accountancy Group PLLC
Address: 1680 West Hwy 40 Ste 204, Vernal, UT 84078
Preparer: Richard Mahoney CPA
Phone: 4357890961

Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $195”

Other Expenses.1002

“Office Expenses $6116”

Other Expenses.1012

“Insurance $2741”

Other Expenses.1

“Canal repair & maintenance $95104”

Other Expenses.2

“O&M Assessments $10135”

Other Expenses.3

“Vehicle maintenance $3000”

Other Expenses.4

“BAD DEBT $2625”

Other Expenses.5

“Telephone $619”

Other Assets.1005

“Accounts Receivable - Beginning $2625 Accounts Receivable - Ending $4897”

Other Assets.1

“Reservoir storage rights - Beginning $48000 Reservoir storage rights - Ending $48000”

Other Assets.2

“Steinaker Repairs - Beginning $26813 Steinaker Repairs - Ending $26813”

Other Assets.3

“Prepaid Expenses - Beginning $0 Prepaid Expenses - Ending $3000”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $14326 Accounts Payable and Accrued Expenses - Ending $4047”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $26813 Secured Mortgages and Notes Payable - Ending $25856”

Raw XML Appendix130 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
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	Ashley Water Users
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	4357893212
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	44 W 100 N
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	VERNAL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	84078
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	126273
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	118535
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/CostOfGoodsSoldAmt	0	0
IRS990EZ/CostOrOtherBasisExpenseSaleAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	8770
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	7304
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form720FiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	203711
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	201245
IRS990EZ/FundraisingGrossIncomeAmt	0	0
IRS990EZ/GrossReceiptsAmt	0	146527
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/InvestmentIncomeAmt	0	54
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	138444
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	162572
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	171342
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	162572
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	171342
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Leon Butch Kidd
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	TONY GEORGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Kenneth Long
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Pres / Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	V Pres Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Sec / Director
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationFiled990TInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	77438
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	82710
IRS990EZ/OtherExpensesTotalAmt	0	120535
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	Deliver irrigation water to members.
IRS990EZ/ProgramServiceRevenueAmt	0	8029
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	Delivered irrigation water to members.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	137757
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	9918
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SpecialEventsDirectExpensesAmt	0	0
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	41139
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	29903
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	137757
IRS990EZ/TotalProgramServiceExpensesAmt	0	137757
IRS990EZ/TotalRevenueAmt	0	146527
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	Advertising and Promotion $195
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	Office Expenses $6116
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	Insurance $2741
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	Canal repair & maintenance $95104
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	O&M Assessments $10135
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	Vehicle maintenance $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	BAD DEBT $2625
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	7	Telephone $619
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	8	Accounts Receivable - Beginning $2625 Accounts Receivable - Ending $4897
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	9	Reservoir storage rights - Beginning $48000 Reservoir storage rights - Ending $48000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	10	Steinaker Repairs - Beginning $26813 Steinaker Repairs - Ending $26813
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	11	Prepaid Expenses - Beginning $0 Prepaid Expenses - Ending $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	12	Accounts Payable and Accrued Expenses - Beginning $14326 Accounts Payable and Accrued Expenses - Ending $4047
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	13	Secured Mortgages and Notes Payable - Beginning $26813 Secured Mortgages and Notes Payable - Ending $25856
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	7	Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	8	Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	9	Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	10	Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	11	Other Assets.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	12	Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	13	Total Liabilities.1007
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Butch Kidd
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Pres / Director
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2017-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	ROCK POINT CANAL & IRRIGATION CO
ReturnHeader/Filer/BusinessNameControlTxt	0	ROCK
ReturnHeader/Filer/EIN	0	870229124
ReturnHeader/Filer/PhoneNum	0	4357893212
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	44 W 100 N
ReturnHeader/Filer/USAddress/CityNm	0	VERNAL
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	UT
ReturnHeader/Filer/USAddress/ZIPCd	0	84078
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	Pinnacle Accountancy Group PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	1680 West Hwy 40 Ste 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	Vernal
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	84078
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4357890961
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	Richard Mahoney CPA
ReturnHeader/ReturnTs	0	2017-06-13T10:08:30-07:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-03-01
ReturnHeader/TaxPeriodEndDt	0	2017-02-28
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $201,245
Liabilities: $29,903
Net assets: $171,342
Revenue: $146,527
Expenses: $137,757
Net income: $8,770

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2025Detailed filing. Detailed filing data is available for this year.	$1.63	$0.50	$1.13	$0.11	$0.14	$0.03
2024Detailed filing. Detailed filing data is available for this year.	$1.66	$0.50	$1.16	$0.11	$0.05	$0.05
2023Detailed filing. Detailed filing data is available for this year.	$1.63	$0.53	$1.11	$0.11	$0.05	$0.05
2022Detailed filing. Detailed filing data is available for this year.	$1.60	$0.55	$1.05	$0.11	$0.07	$0.04
2021Detailed filing. Detailed filing data is available for this year.	$1.56	$0.57	$0.99	$0.10	$0.07	$0.03
2020Summary only. Only limited summary data is available for this year.	$1.62	$0.60	$1.01	$0.28	$0.06	$0.22
2018Detailed filing. Detailed filing data is available for this year.	$1.26	$0.03	$1.23	$1.02	$0.05	$0.97
2017Detailed filing. Detailed filing data is available for this year.	$0.20	$0.03	$0.17	$0.15	$0.14	$0.01
2016Detailed filing. Detailed filing data is available for this year.	$0.20	$0.04	$0.16	$0.08	$0.06	$0.02
2015Detailed filing. Detailed filing data is available for this year.	$0.14	$0.00	$0.14	$0.08	$0.06	$0.03
2014Summary only. Only limited summary data is available for this year.	$0.12	$0.00		$0.08	$0.04	$0.04
2013Summary only. Only limited summary data is available for this year.	$0.08	$0.01		$0.03	$0.03	$0.01
2012Summary only. Only limited summary data is available for this year.	$0.08	$0.01		$0.03	$0.03	$0.00
2011Summary only. Only limited summary data is available for this year.	$0.08	$0.01		$0.03	$0.04	$0.01
2010Summary only. Only limited summary data is available for this year.	$0.09	$0.01		$0.03	$0.03	$0.00
2009Summary only. Only limited summary data is available for this year.	$0.09	$0.01		$0.03	$0.04	$0.01