Nonprofit · EIN 82-6008880
LAKE IRRIGATION DISTRICT
Tax-exempt · MCCALL, ID 83638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $207,816 | $174,130 | $33,686 | $255,473 | $188,080 | $67,393 |
| December 31, 2024 | 990-EZ | $125,959 | $173,944 | -$47,985 | $222,390 | $188,143 | $34,247 |
| December 31, 2023 | 990 | $206,520 | $194,505 | $12,015 | $284,174 | $188,837 | $95,337 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $207,788
- Investment income
- $28
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $28,055
- Compensation of officers, directors and key employees
- $3,300
- Other salaries and wages
- $92,357
- Salaries, compensation and benefits (total)
- $102,455
- Professional fundraising fees
- $0
- Depreciation
- $5,650
Balance sheet and other
- Total assets, start of year
- $222,390
- Total assets, end of year
- $255,473
- Total liabilities, end of year
- $188,080
- Net assets, end of year
- $67,393
- Land, buildings and equipment
- $5,495
- Gross receipts
- $207,816
- Employees
- 0
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHIRLEY FLORENCE | Secretary Trustee or director | 0 | $1,500 |
| ARTHUR TROUTNER | Director Trustee or director | 0 | $600 |
| WILLIAM MAKI | VICE CHAIR Officer | 0 | $600 |
| JUSTIN FLORENCE | Chairman Officer | 0 | $600 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHIRLEY FLORENCE | Secretary | 0 | $1,500 |
| WILLIAM MAKI | VICE CHAIR | 0 | $600 |
| ARTHUR TROUTNER | Director | 0 | $600 |
| JUSTIN FLORENCE | Chairman | 0 | $600 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ARTHUR TROUTNER | Director Trustee or director | 0 | $600 |
| WILLIAM MAKI | VICE CHAIR Officer | 0 | $600 |
| JUSTIN FLORENCE | Chairman Officer | 0 | $600 |
| SHIRLEY FLORENCE | Secretary Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3126, MCCALL, ID 83638-6126
- Signed the 990
- JUSTIN FLORENCE, Chairman
- Phone
- (208) 634-7209
- Return prepared by
- Lamm and Company CPA PA
Mission
IRRIGATION DISTRICT FOR AGRICULTURAL PURPOSES.
Program accomplishments
- PROVIDES IRRIGATION WATER TO MEMBERS AS AN IRRIGATION DISTRICT
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-6008880
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $255,473
- Income (IRS master file)
- $207,816
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990 | December 2023 | – | – | – | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about LAKE IRRIGATION DISTRICT
- What is the EIN of LAKE IRRIGATION DISTRICT?
- The employer identification number (EIN) of LAKE IRRIGATION DISTRICT is 82-6008880.
- Is LAKE IRRIGATION DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1974.
- Are donations to LAKE IRRIGATION DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LAKE IRRIGATION DISTRICT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LAKE IRRIGATION DISTRICT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LAKE IRRIGATION DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of LAKE IRRIGATION DISTRICT?
- The 990 for the year ended December 31, 2025 lists 4 people; 4 received compensation from the organization, the highest $1,500 (SHIRLEY FLORENCE, Secretary).
- How much revenue does LAKE IRRIGATION DISTRICT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $207,816, expenses of $174,130 and total assets of $255,473 at year end.
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