Ray Canal Water Users Association

Nonprofit profile at a glance

EIN
464954567
IRS 990 coverage
2015–2023
Forms available
Form 990 2023
Location
Fort Washakie, WY, USA
Phone
3073497888
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Agricultural Programs

Reported finances

Revenue
$245,746
Expenses
$224,184
Assets
$109,676
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

8 people listed

People named in this filing

  • DONNA LOZIER (SECRETARY)
  • JASON LOZIER (DIRECTOR)
  • CHUCK MURRAY (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. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association will represent its members and make recommendations regarding issues related to the ray canal water users and the ray canal water delivery system. The association may also enter into agreements to manage certain operation, maintenance, or construction functions on the ray canal delivery system.

What it reported doing in 2023

Deliver water under the ray canal system - the organization will clear, maintain, and regulate the ray canal system for delivery of irrigation water.

Operating model

Revenue model
Grant-funded. 100% of the money available for current operations came from government grants.
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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 81
  • Accountability: 64
  • Sustainability: 52
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 8th 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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.8%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: -0% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 100% of spending went to programs
  • Governance: 281 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $224K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2015 to 2023
  • Contacts: How to reach this organization
  • 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: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.