Nonprofit · EIN 82-6008976
FREMONT-MADISON IRRIGATION DISTRICT
Tax-exempt · SAINT ANTHONY, ID 83445
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,597,877 | $1,587,243 | $10,634 | $4,588,093 | $782,896 | $3,805,197 |
| December 31, 2023 | 990 | $933,273 | $775,451 | $157,822 | $4,331,772 | $537,209 | $3,794,563 |
| December 31, 2022 | 990 (amended) | $928,443 | $1,037,209 | -$108,766 | $4,184,486 | $547,745 | $3,636,741 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $128,936
- of which government grants
- $128,936
- Program service revenue
- $1,385,607
- Investment income
- $83,334
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $138,322
- Other salaries and wages
- $145,819
- Salaries, compensation and benefits (total)
- $396,799
- Professional fundraising fees
- $0
- Legal fees
- $18,261
- Accounting fees
- $25,102
- Depreciation
- $105,328
- Program services (functional)
- $1,395,270
- Management and general (functional)
- $191,973
Balance sheet and other
- Total assets, start of year
- $4,331,772
- Total assets, end of year
- $4,588,093
- Total liabilities, end of year
- $782,896
- Net assets, end of year
- $3,805,197
- Land, buildings and equipment
- $1,685,449
- Net assets without donor restrictions
- $3,805,197
- Gross receipts
- $1,597,877
- Employees
- 9
- Year formed
- 1935
- State of legal domicile
- ID
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AARON DALLING | EXEC DIRECTOR | 40 | $131,247 |
| JEFF RAYBOULD | Chairman Trustee or director | 3 | $4,200 |
| NATHAN SCAFE | Director Trustee or director | 2 | $1,125 |
| CADE CRAPO | Director Trustee or director | 2 | $1,000 |
| DENNIS FRANSEN | Director Trustee or director | 2 | $750 |
| CLEVE BAGLEY | Treasurer Trustee or director | 1 | $0 |
| MARK RICKS | Director Trustee or director | 3 | $0 |
| SCOTT NEVILLE | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AARON DALLING | EXEC DIRECTOR | 40 | $122,491 | $45,267 |
| JEFF RAYBOULD | Chairman Trustee or director | 3 | $4,712 | $0 |
| CLEVE BAGLEY | Director Trustee or director | 1 | $1,472 | $0 |
| NATHAN SCAFE | Director Trustee or director | 2 | $1,195 | $0 |
| CADE CRAPO | Secretary-Treas Trustee or director | 2 | $1,058 | $0 |
| DENNIS FRANSEN | Director Trustee or director | 2 | $1,000 | $0 |
| MARK RICKS | Director Trustee or director | 3 | $0 | $0 |
| SCOTT NEVILLE | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2022: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AARON DALLING | EXEC DIRECTOR | 40 | $116,039 |
| JEFF RAYBOULD | Chairman Trustee or director | 3 | $5,550 |
| CLEVE BAGLEY | Director Trustee or director | 1 | $2,500 |
| NATHAN SCAFE | Director Trustee or director | 2 | $1,375 |
| CADE CRAPO | Secretary-Treas Trustee or director | 2 | $1,125 |
| DENNIS FRANSEN | Director Trustee or director | 2 | $1,000 |
| MARK RICKS | Director Trustee or director | 3 | $0 |
| SCOTT NEVILLE | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 15, SAINT ANTHONY, ID 83445-0015
- Signed the 990
- AARON DALLING, Executive Director
- Phone
- (208) 624-3381
- Return prepared by
- RUDD & COMPANY PLLC
Mission
IRRIGATION DISTRICT FORMED TO MAINTAIN CANALS AND WATERWAYS TO DISTRIBUTE WATER TO THE FARMERS, RANCHERS AND OTHER CANAL COMPANIES WHO ARE MEMBERS OF THE IRRIGATION DISTRICT.
Program accomplishments
- THE DISTRICT PROVIDES IRRIGATION WATER TO APPROXIMATELY 2,000 FARMS IN FREMONT AND MADISON COUNTY AREA.
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 | Check at the IRS |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-6008976
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $4,260,490
- Income (IRS master file)
- $926,415
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,597,877 | $1,587,243 | $4,588,093 | XML |
| 990 | December 2023 | $933,273 | $775,451 | $4,331,772 | XML |
| 990 | December 2022 | $928,443 | $1,037,209 | $4,184,486 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 82-6008976).
Questions about FREMONT-MADISON IRRIGATION DISTRICT
- What is the EIN of FREMONT-MADISON IRRIGATION DISTRICT?
- The employer identification number (EIN) of FREMONT-MADISON IRRIGATION DISTRICT is 82-6008976.
- Is FREMONT-MADISON IRRIGATION DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1993.
- Are donations to FREMONT-MADISON IRRIGATION DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FREMONT-MADISON 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 FREMONT-MADISON 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 FREMONT-MADISON IRRIGATION DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who are the officers and directors of FREMONT-MADISON IRRIGATION DISTRICT?
- The 990 for the year ended December 31, 2024 lists 8 people; 5 received compensation from the organization, the highest $131,247 (AARON DALLING, EXEC DIRECTOR).
- How much revenue does FREMONT-MADISON IRRIGATION DISTRICT have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,597,877, expenses of $1,587,243 and total assets of $4,588,093 at year end.
Other nonprofits in SAINT ANTHONY
- UPPER VALLEY COMMUNITY HEALTH SERVICES INC EIN 82-0527562 · last filed 990 for 2025
- HIGH COUNTRY RESOURCE CONSERVATION AND DEVELOPMENT AREA INC EIN 82-0416948 · last filed 990 for 2025
- HENRYS FORK GROUNDWATER DISTRICT EIN 82-3805630 · last filed 990 for 2025
- SOUTH FREMONT SENIOR CITIZENS INC EIN 82-6038632 · last filed 990-EZ for 2025
- PIONEER DAYS INC EIN 82-0445611 · last filed 990-EZ for 2025
- SOUTH FREMONT EDUCATION FOUNDATION INC EIN 82-0448824 · last filed 990-EZ for 2025
- FREMONT COUNTY FARM BUREAU EIN 82-0251190 · last filed 990-EZ for 2025
- FRATERNAL ORDER OF POLICE EIN 20-5663105 · last filed 990-EZ for 2025