WHITNEY IRRIGATION CO (EIN 840353415) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1921

Legal Domicile

Principal Officer

TOM LIVINGSTON

Phone

9702252949

Tax Period

2025-03-01 to 2026-02-28

WHITNEY IRRIGATION CO, founded in 1921, is a small nonprofit that reported $242K in total revenue in fiscal year 2025. The organization ran a surplus of $82K, a strong 34% operating margin.

Mission

TO OPERATE, MAINTAIN, KEEP IN REPAIR AND IMPROVE THE DITCH; TO DISTRIBUTE AND TO APPORTION WATER DIVERTED INTO SAID DITCH AMONG STOCKHOLDERS.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $160,000

Program Service Revenue $59,653

Investment Income $22,466

Other Revenue $0

TOTAL REVENUE $242,119

Expense Breakdown

Grants Paid $0

Salaries & Benefits $81,917

Fundraising Expenses $0

Program Expenses $159,315

Other Expenses $78,501

TOTAL EXPENSES $160,418

Year-over-Year Comparison

	2025	2024	Change
Revenue	$242,119	$249,858	0.0%
Expenses	$160,418	$242,274	-0.3%
Net Income	$81,701	$7,584	+9.8%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

320

Independent Members

320

Employees

Volunteers

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
KEN TIGGES	DIRECTOR	0.00	Director	$0	$0	$0
TOM LIVINGSTON	PRESIDENT	0.00	Officer Director	$0	$0	$0
MARK FIRESTIEN	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
STAN EVERITT	DIRECTOR	0.00	Director	$0	$0	$0
JUDY FIRESTIEN	DIRECTOR AND SECRETARY	10.00	Officer 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
2026	$242,119	$160,418	$616,201	$81,701
2025	$249,858	$242,274	$534,500	$7,584
2024	$186,187	$210,427	$526,916	$-24,240
2023	$156,150	$102,784	$551,156	$53,366
2022	$115,008	$94,331	$497,790	$20,677
2021	$107,691	$99,934	$477,113	$7,757
2020	$89,574	$86,798	$469,356	$2,776
2019	$109,936	$61,025	$466,580	$48,911

WHITNEY IRRIGATION CO