Old Owyhee Ditch Improvement District

Nonprofit profile at a glance

EIN
300437163
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Ontario, OR, USA
Phone
2087393335
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Utilities

Reported finances

Revenue
$659,061
Expenses
$431,582
Assets
$1,526,662
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • ROD FRAHM (PRESIDENT)

Highest reported compensation

  • MIKE BLACKABY (SECRETARY): $10,000 total reported compensation

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

Overview

Mission

To provide irrigation water to its members

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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 - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.9%; rating input score 50
  • Program expense ratio: 79.1%; rating input score 79
  • 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 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 34.5%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.54; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 10.9% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 49.9% of revenue deployed · 79.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $10K · 8 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Sustainability: Officer compensation ratio scored 54/100.