Whitney Irrigation Co

Nonprofit profile at a glance

EIN
840353415
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
Greeley, CO, USA
Phone
9702252949
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$242,119
Expenses
$160,418
Assets
$616,201
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • TOM LIVINGSTON (PRESIDENT)
  • MARK FIRESTIEN (VICE PRESIDENT)

People named in this filing

  • KEN TIGGES (DIRECTOR)
  • TOM LIVINGSTON (PRESIDENT)
  • MARK FIRESTIEN (VICE PRESIDENT)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To operate, maintain, keep in repair and improve the ditch; to distribute and to apportion water diverted into said ditch among stockholders.

Operating model

Revenue model
Membership-supported. 66% of the money available for current operations came from membership dues.
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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69%; rating input score 69
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 33.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 3.84; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 9.8% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 69% of revenue deployed · 99.3% of spending went to programs
  • Governance: 320 of 320 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $159K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • 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: 4 of 6 not reported.