North Point Consolidated Irrigation Company

Nonprofit profile at a glance

EIN
870224719
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Salt Lake Cty, UT, USA
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$163,115
Expenses
$159,159
Assets
$319,857

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

Leadership & pay

6 people listed

Executive titles in this filing

  • ELLIOT F CHRISTENSEN (President)
  • Vince Rogers (Vice President)

People named in this filing

  • ELLIOT F CHRISTENSEN (President)
  • Vince Rogers (Vice President)
  • Walt Gilmore (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To provide agricultural irrigation water.

What it reported doing in 2025

Provide irrigation water to 40 stockholders of the company. This included the regulation of water maintenance of canals ditches dam and flumes.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.6%; rating input score 98
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 2.4%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 33.8%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 29% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 97.6% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $159K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.