NEW ESCALANTE IRRIGATION COMPANY

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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

1916

Legal Domicile

Principal Officer

JODY K BROOKS

Phone

4358264202

Tax Period

2022-11-01 to 2023-10-31

NEW ESCALANTE IRRIGATION COMPANY, founded in 1916, is a small nonprofit in the Mutual Benefit sector that reported $147K in total revenue in fiscal year 2022. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $165K exceeded revenue, resulting in a 12% operating deficit.

Mission

TO MANAGE THE DELIVERY OF WATER TO SHAREHOLDERS AND MAINTAIN ALL PERTINENT PROPERTIES (DAMS, RESERVOIRS, SPILLWAYS, PIPES, PRESSURE STATIONS, ALLOCATIONS).

Program Service Accomplishments

Program 1

MAINTAINED THE IRRIGATION WATER SYSTEM AND ENSURED DELIVERY OF WATER TO THE WATER USERS/SHAREHOLDERS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $146,283

Program Service Revenue $0

Investment Income $0

Other Revenue $875

TOTAL REVENUE $147,158

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,077

Fundraising Expenses $0

Other Expenses $161,800

TOTAL EXPENSES $164,877

Year-over-Year Comparison

	2022	2021	Change
Revenue	$147,158	$233,977	-0.4%
Expenses	$164,877	$146,319	+0.1%
Net Income	$-17,719	$87,658	-1.2%

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

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

$2,902

Total Directors

$1,324

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SAM SPENCER	DIRECTOR	2.00	Director	$0	$450	$450
FLINT CHYNOWETH	DIRECTOR	2.00	Director	$0	$0	$0
RYAN BROOKS	DIRECTOR	2.00	Director	$874	$0	$874
MIKE PORTER	PRESIDENT	3.00	Officer	$0	$500	$500
JAY BROOKS	VICE PRESIDENT	2.00	Officer	$0	$500	$500
JODY BROOKS	SECRETARY	5.50	Officer	$1,902	$0	$1,902

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
2024	No data	No data	No data	No data
2023	$147,158	$164,877	$1,485,868	$-17,719
2022	$233,977	$146,319	$1,518,187	$87,658
2021	$213,526	$145,401	$1,532,981	$68,125
2020	$215,368	$176,459	$1,598,707	$38,909