MADISON COUNTY GROUND WATER DISTRICT (EIN 820528131) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2018

Legal Domicile

Phone

2083130972

Tax Period

2025-01-01 to 2025-12-31

MADISON COUNTY GROUND WATER DISTRICT, founded in 2018, is a small nonprofit that reported $260K in total revenue in fiscal year 2025. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $237K left a modest 9% surplus.

Mission

To provide legal protection and water mitigation support for its underground water irrigation members located in the eastern part of Madison County by purchasing water for mitigation and water recharge rights contained in the current agreement between the district and the Idaho Department of Water resources.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $236,171

Investment Income $23,863

Other Revenue $0

TOTAL REVENUE $260,034

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $235,706

Other Expenses $237,025

TOTAL EXPENSES $237,025

Year-over-Year Comparison

	2025	2024	Change
Revenue	$260,034	$210,410	+0.2%
Expenses	$237,025	$233,334	+0.0%
Net Income	$23,009	$-22,924	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JASON WEBSTER	Director	2.00	Director	$0	$0	$0
TOM ERIKSON	Vice President	2.00	Officer Director	$0	$0	$0
MIKE HUSKINSON	Director	2.00	Director	$0	$0	$0
BEVAN JEPPESEN	President	5.00	Officer Director	$0	$0	$0
SHAWN WEBSTER	Treasurer	2.00	Officer Director	$0	$0	$0
TOM WOOD	Director	2.00	Director	$0	$0	$0
DARIN GOULD	Director	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$260,034	$237,025	$723,340	$23,009
2024	$210,410	$233,334	$700,331	$-22,924
2023	$185,345	$161,340	$723,255	$24,005
2022	$170,973	$119,042	$699,250	$51,931
2021	$178,585	$117,062	$647,319	$61,523
2020	$175,323	$193,130	$585,796	$-17,807
2019	$250,565	$145,360	$688,345	$105,205

MADISON COUNTY GROUND WATER DISTRICT