Civic Intelligence

South & West Field Irrigation Company

EIN 87-0244677 • 501(c)12 • Cedar City, UT

Profile

Irrigation water delivery system for local residents - approx. 650 members

PO Box 2633Cedar City, UT 84721-2633

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.88x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

1.31x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

4th percentile

-138%

Higher net margin than 4% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-4.4%

Faster asset growth than 37% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$47,315

Down $2,171 (-4.4%) from 2023

Liabilities

$41,481

No earlier filing loaded for comparison.

Net Assets

Down

$5,834

Down $43,652 (-88%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin4th percentile

Revenue

Down

$31,738

Down $5,487 (-15%) from 2023

Expenses

Up

$75,390

Up $22,627 (+43%) from 2023

Net Income

Down

-$43,652

Down $28,114 (-181%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$80K$60K$40K$20K$0Assets 2011: $6,455Liabilities 2011: $02011Assets 2012: $2,773Liabilities 2012: $02012Assets 2013: $11,868Liabilities 2013: $02013Assets 2014: $8,667Liabilities 2014: $02014Assets 2015: $15,719Liabilities 2015: $02015Assets 2016: $0Liabilities 2016: $02016Assets 2017: $24,773Liabilities 2017: $02017Assets 2018: $46,262Liabilities 2018: $02018Assets 2019: $54,407Liabilities 2019: $02019Assets 2020: $61,067Liabilities 2020: $02020Assets 2021: $58,967Net Assets 2021: $58,9672021Assets 2022: $65,024Net Assets 2022: $65,0242022Assets 2023: $49,486Net Assets 2023: $49,4862023Assets 2024: $47,315Liabilities 2024: $41,481Net Assets 2024: $5,8342024

Highlighted filing

2024

Assets$47,315
Liabilities$41,481
Net Assets$5,834
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$100K$50K$0-$50KRevenue 2011: $14,865Expenses 2011: $15,937Net Income 2011: -$1,0722011Revenue 2012: $11,027Expenses 2012: $13,671Net Income 2012: -$2,6442012Revenue 2013: $12,225Expenses 2013: $18,676Net Income 2013: -$6,4512013Revenue 2014: $15,745Expenses 2014: $18,994Net Income 2014: -$3,2492014Revenue 2015: $15,610Expenses 2015: $19,452Net Income 2015: -$3,8422015Revenue 2016: $18,525Expenses 2016: $3,032Net Income 2016: $15,4932016Revenue 2017: $16,642Expenses 2017: $20,226Net Income 2017: -$3,5842017Revenue 2018: $36,468Expenses 2018: $12,846Net Income 2018: $23,6222018Revenue 2019: $23,275Expenses 2019: $15,130Net Income 2019: $8,1452019Revenue 2020: $19,387Expenses 2020: $12,727Net Income 2020: $6,6602020Revenue 2021: $18,546Expenses 2021: $20,646Net Income 2021: -$2,1002021Revenue 2022: $24,548Expenses 2022: $18,491Net Income 2022: $6,0572022Revenue 2023: $37,225Expenses 2023: $52,763Net Income 2023: -$15,5382023Revenue 2024: $31,738Expenses 2024: $75,390Net Income 2024: -$43,6522024

Highlighted filing

2024

Revenue$31,738
Expenses$75,390
Net Income-$43,652
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$47,315
Liabilities
$41,481
Net assets
$5,834
Revenue
$31,738
Expenses
$75,390
Net income
-$43,652
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$47.3$41.5$5.83$31.7$75.4$43.7
2023Detailed filing. Detailed filing data is available for this year.$49.5$49.5$37.2$52.8$15.5
2022Detailed filing. Detailed filing data is available for this year.$65.0$65.0$24.5$18.5$6.06
2021Detailed filing. Detailed filing data is available for this year.$59.0$59.0$18.5$20.6$2.10
2020Summary only. Only limited summary data is available for this year.$61.1$0.00$19.4$12.7$6.66
2019Summary only. Only limited summary data is available for this year.$54.4$0.00$23.3$15.1$8.15
2018Summary only. Only limited summary data is available for this year.$46.3$0.00$36.5$12.8$23.6
2017Summary only. Only limited summary data is available for this year.$24.8$0.00$16.6$20.2$3.58
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$18.5$3.03$15.5
2015Summary only. Only limited summary data is available for this year.$15.7$0.00$15.6$19.5$3.84
2014Summary only. Only limited summary data is available for this year.$8.67$0.00$15.7$19.0$3.25
2013Summary only. Only limited summary data is available for this year.$11.9$0.00$12.2$18.7$6.45
2012Summary only. Only limited summary data is available for this year.$2.77$0.00$11.0$13.7$2.64
2011Summary only. Only limited summary data is available for this year.$6.46$0.00$14.9$15.9$1.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$31,738
Mission and Program Overview

Mission

Irrigation water delivery system for local residents - approx. 650 members

Program Services

DescriptionGrantsExpenses
IRRIGATION WATER DELIVERY SYSTEM FOR LOCAL RESIDENTSAPPROXIMATELY 650 MEMBERS--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL BITTMENNPresident-$0--
DAN DOTSONVice PresidentPT$0--
TYLER BROWNSecretary/Treasurer-$0--
HAROLD SHIRLEYBoard Memeber-$0--
JEFF CORRYBoard Member-$0--
TIGER FUNKBoard Member-$0--
ERIC WITZKEBoard Member-$0--
STEPHEN ASHWORTHBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
South & West Field Irrigation Company
EIN
87-0244677
Phone
4355864431
Address
PO BOX 2633, CEDAR CITY, UT 84721-2633

Signing Officer

Name
Tyler Brown
Title
Treasurer
Phone
4355864431
Signed
2025-05-13

Preparer

Firm
Derek Christensen & Associates CPAs
Address
58 E Main 7, Delta, UT 84624
Preparer
Derek Christensen
Phone
4355720101
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“Interest 481.”

Form 990EZ, Part I, Line 16

“Office Supplies 2130.”

Form 990EZ, Part I, Line 16

“Licenses and Permits 0.”

Form 990EZ, Part I, Line 16

“BANK CHARGES & FEES 252.”

Form 990EZ, Part I, Line 16

“REDEMPTIONS 297.”

Form 990EZ, Part II, Line 26

“SBSU 41481.”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TYLER BROWN
IRS990EZ/BooksInCareOfDetail/PhoneNum04358652348
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0377 N MAIN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CEDAR CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084721
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06685
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04135
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-43652
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt032226
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt049486
IRS990EZ/Form990TotalAssetsGrp/EOYAmt047315
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt031738
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt031738
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt049486
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05834
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt049486
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05834
IRS990EZ/OccupancyRentUtltsAndMaintAmt040004
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt23.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL BITTMENN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAN DOTSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TYLER BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HAROLD SHIRLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JEFF CORRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5TIGER FUNK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ERIC WITZKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7STEPHEN ASHWORTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMEBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt042801
IRS990EZ/OtherAssetsTotalDetail/EOYAmt043180
IRS990EZ/OtherExpensesTotalAmt03160
IRS990EZ/PrimaryExemptPurposeTxt0IRRIGATION WATER DELIVERY SYSTEM FOR LOCAL RESIDENTS - APPROX. 650 MEMBERS
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0IRRIGATION WATER DELIVERY SYSTEM FOR LOCAL RESIDENTSAPPROXIMATELY 650 MEMBERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt041481
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt075390
IRS990EZ/TotalRevenueAmt031738
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest 481.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Supplies 2130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Licenses and Permits 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES & FEES 252.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REDEMPTIONS 297.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SBSU 41481.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TYLER BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04355864431
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTH & WEST FIELD IRRIGATION COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0870244677
ReturnHeader/Filer/PhoneNum04355864431
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2633
ReturnHeader/Filer/USAddress/CityNm0CEDAR CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0847212633
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843928455
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Derek Christensen & Associates CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt058 E Main 7
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Delta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084624
ReturnHeader/PreparerPersonGrp/PhoneNum04355720101
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Derek Christensen
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T09:18:44-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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