Surface Water Coalition Inc

Nonprofit profile at a glance

EIN
853806254
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Twin Falls, ID, USA
Phone
2083242319
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Water Resource, Wetlands Conservation and Management

Reported finances

Revenue
$99,333
Expenses
$11,147
Assets
$800,032
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Alan Hansten (President)
  • Scott Breeding (Vice President (Until 01/2024))
  • Jeff Warr (Vice President (From 01/2024))

People named in this filing

  • Alan Hansten (President)
  • Scott Breeding (Vice President (Until 01/2024))
  • Jeff Warr (Vice President (From 01/2024))

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To develop and advocate for regulations and programs that improve irrigation water supplies, protect natural resources and stimulate the economy in the Magic Valley and Upper Snake River Basin.

What it reported doing in 2024

Surface Water Coalition advocates for legislation, regulations, and government programs to improve irrigation water supplies, protect natural resources, and to stimulate the economy. During the 2024 calendar year the Organization received mitigation payments to support future efforts. The Organization plans to use these funds for aquifer enhancement projects.

Operating model

Revenue model
Earned-program. 65% 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

MIXED - 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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 89
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 2.5%; rating input score 3
  • Program expense ratio: 34.2%; rating input score 34
  • 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: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 88.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 71.77; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: -86.4% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 16.6% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 2.5% of revenue deployed · 34.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 12 of 12 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 34/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.