American Fork Irrigation Co

Nonprofit profile at a glance

EIN
870223053
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
American Fork, UT, USA
Phone
8018853171
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Public Utilities

Reported finances

Revenue
$604,552
Expenses
$198,065
Assets
$2,519,617
Liabilities
$446,958

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Ernie John (President and Watermaster)

Highest reported compensation

  • Ernie John (President and Watermaster): $110,201 total reported compensation
  • Jeff Murdoch (Board Member): $87,500 total reported compensation
  • Jay Brems (Board Member): $87,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maintain and operate a weir, a series of irrigation ditches to distribute irrigation water between shareholders.

What it reported doing in 2025

Maintain a series of water ways, ditches, river way, and a weir to distribute irrigation water between shareholders throughout the year of 2024..

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 67.2%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 12.72; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 151.6%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 33.2% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 12.7% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $110K · 6 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.