North Union Irrigation Company (EIN 870228027) - 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

1883

Legal Domicile

Principal Officer

Tamara Shafer

Phone

8012256746

Tax Period

2025-01-01 to 2025-12-31

North Union Irrigation Company, founded in 1883, is a micro nonprofit that reported $13K in total revenue in fiscal year 2025. Revenue fell 94% from the prior year — a significant decline worth monitoring. Expenses of $183K exceeded revenue, resulting in a 1291% operating deficit.

Mission

The Company is responsible for the delivery of irrigation water to its shareholders. The Company is responsible for the maintenance of the canals used for irrigation water delivery by assessing its shareholders the anticipated costs of its operations and maintenance.

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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 $580

Investment Income $12,593

Other Revenue $0

TOTAL REVENUE $13,173

Expense Breakdown

Grants Paid $0

Salaries & Benefits $16,500

Fundraising Expenses $0

Other Expenses $166,693

TOTAL EXPENSES $183,193

Year-over-Year Comparison

	2025	2024	Change
Revenue	$13,173	$209,635	-0.9%
Expenses	$183,193	$153,451	+0.2%
Net Income	$-170,020	$56,184	-4.0%

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

$16,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Juan Garrido	President	1.00	Officer Director	$0	$0	$0
Mark Bezzant	Board Member	1.00	Director	$0	$0	$0
Reed Price	Vice President	1.00	Director	$0	$0	$0
Steven Heaps	Board Member	1.00	Director	$0	$0	$0
Jared Colledge	Board Member	1.00	Director	$0	$0	$0
Lyle Lamoreaux	Board Member	1.00	Director	$0	$0	$0
Tamara Shafer	Secretary	5.00	Officer	$16,500	$0	$16,500
Jaden Shafer	Treasurer	5.00	Officer	$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	$13,173	$183,193	$557,463	$-170,020
2024	$209,635	$153,451	$621,771	$56,184
2023	$262,448	$179,950	$507,528	$82,498
2022	$275,357	$162,924	$437,780	$112,433
2021	$282,193	$157,840	$338,097	$124,353
2020	$241,151	$143,692	$240,141	$97,459
2019	$153,246	$103,416	$169,080	$49,830
2018	$135,994	$90,154	$145,648	$45,840

North Union Irrigation Company