Roswell Park & Lateral Company

Nonprofit profile at a glance

EIN
820503594
IRS 990-EZ coverage
2017–2025
Forms available
Form 990-EZ 2025
Location
Parma, ID, USA
Phone
2085735271
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Local Benevolent Life Insurance Associations

Reported finances

Revenue
$21,711
Expenses
$19,976
Assets
$17,311

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

Leadership & pay

2 people listed

Executive titles in this filing

  • MATT BRASSFIELD (President)

People named in this filing

  • MATT BRASSFIELD (President)
  • VICKI CASE (Secretary)

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 irrigation water

What it reported doing in 2025

To make sure the irrigation system functions properly to deliver water to the members

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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. Program spending has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 82
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92%; rating input score 92
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 8%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 14%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 92% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $20K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 9 filing years from 2017 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.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 9/100.