Dry Gulch Irrigation

Nonprofit profile at a glance

EIN
870128693
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Roosevelt, UT, USA
Phone
4357222204
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,895,956
Expenses
$2,462,269
Assets
$2,421,614
Liabilities
$36,123

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Rodger Ames (President)
  • Wayne Malnar (Vice President)

Highest reported compensation

  • Bonnie Dehart (Secretary): $53,383 total reported compensation
  • Rodney D Olsen (Director): $22,300 total reported compensation
  • Drew Eschler (Director): $21,880 total reported compensation

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

Overview

Mission

Storage and distribution of irrigation water to farms and ranches in northeastern Utah.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 55
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 94%; rating input score 94
  • 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.98; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: -2.8% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -3.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 5.4% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 94% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $53K · 8 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.