Civic Intelligence

Logan Well Users Inc

EIN 65-1180112 • 501(c)12 • Sterling, CO

Profile

The organization's assets are irrevocably and permanently dedicated to the process of facilitating and funding the filing of well water augmentation plans; providing a framework for the approval and use of water wells, and recharge designs for the members, and obtaining the necessary authorizations for members use of their water wells.

PO Box 1172Sterling, CO 80751
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.13x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Net Margin

29th percentile

-6.1%

Higher net margin than 29% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$934,558

Down $110,633 (-11%) from 2023

Liabilities

Down

$126,125

Down $52,838 (-30%) from 2023

Net Assets

Down

$808,433

Down $57,795 (-6.7%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin29th percentile

Revenue

Up

$953,051

Up $90,479 (+10%) from 2023

Expenses

Up

$1,010,846

Up $208,937 (+26%) from 2023

Net Income

Down

-$57,795

Down $118,458 (-195%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $570,975Liabilities 2010: $38,936Net Assets 2010: $532,0392010Assets 2011: $603,622Liabilities 2011: $80,761Net Assets 2011: $522,8612011Assets 2012: $410,795Liabilities 2012: $25,640Net Assets 2012: $385,1552012Assets 2013: $783,184Liabilities 2013: $87,482Net Assets 2013: $695,7022013Assets 2014: $770,859Liabilities 2014: $27,980Net Assets 2014: $742,8792014Assets 2015: $869,645Liabilities 2015: $175,469Net Assets 2015: $694,1762015Assets 2016: $807,387Liabilities 2016: $134,183Net Assets 2016: $673,2042016Assets 2017: $761,661Liabilities 2017: $108,161Net Assets 2017: $653,5002017Assets 2018: $746,976Liabilities 2018: $132,544Net Assets 2018: $614,4322018Assets 2019: $660,484Liabilities 2019: $99,442Net Assets 2019: $561,0422019Assets 2020: $628,864Liabilities 2020: $144,114Net Assets 2020: $484,7502020Assets 2021: $1,034,878Liabilities 2021: $220,520Net Assets 2021: $814,3582021Assets 2022: $931,967Liabilities 2022: $126,402Net Assets 2022: $805,5652022Assets 2023: $1,045,191Liabilities 2023: $178,963Net Assets 2023: $866,2282023Assets 2024: $934,558Liabilities 2024: $126,125Net Assets 2024: $808,4332024

Highlighted filing

2024

Assets$934,558
Liabilities$126,125
Net Assets$808,433
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $724,4042010Expenses 2011: $724,4262011Expenses 2012: $760,4432012Revenue 2013: $1,080,015Expenses 2013: $769,468Net Income 2013: $310,5472013Revenue 2014: $711,321Expenses 2014: $664,144Net Income 2014: $47,1772014Revenue 2015: $871,530Expenses 2015: $920,233Net Income 2015: -$48,7032015Revenue 2016: $809,916Expenses 2016: $829,855Net Income 2016: -$19,9392016Revenue 2017: $790,088Expenses 2017: $808,554Net Income 2017: -$18,4662017Revenue 2018: $867,855Expenses 2018: $906,923Net Income 2018: -$39,0682018Revenue 2019: $855,305Expenses 2019: $908,695Net Income 2019: -$53,3902019Revenue 2020: $810,785Expenses 2020: $887,077Net Income 2020: -$76,2922020Revenue 2021: $1,191,850Expenses 2021: $862,242Net Income 2021: $329,6082021Revenue 2022: $772,895Expenses 2022: $781,688Net Income 2022: -$8,7932022Revenue 2023: $862,572Expenses 2023: $801,909Net Income 2023: $60,6632023Revenue 2024: $953,051Expenses 2024: $1,010,846Net Income 2024: -$57,7952024

Highlighted filing

2024

Revenue$953,051
Expenses$1,010,846
Net Income-$57,795
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$934,558
Liabilities
$126,125
Net assets
$808,433
Revenue
$953,051
Expenses
$1,010,846
Net income
-$57,795
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.13$0.81$0.95$1.01$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.18$0.87$0.86$0.80$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.13$0.81$0.77$0.78$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.22$0.81$1.19$0.86$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.14$0.48$0.81$0.89$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.10$0.56$0.86$0.91$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.13$0.61$0.87$0.91$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.11$0.65$0.79$0.81$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.13$0.67$0.81$0.83$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.18$0.69$0.87$0.92$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.77$0.03$0.74$0.71$0.66$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.09$0.70$1.08$0.77$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.03$0.39$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.08$0.52$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.04$0.53$0.72
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 11, 2025
Return Version
2024v5.0
Gross Receipts
$953,051
Mission and Program Overview

Mission

The organization's assets are irrevocably and permanently dedicated to the process of facilitating and funding the filing of well water augmentation plans; providing a framework for the approval and use of water wells, and recharge designs for the members, and obtaining the necessary authorizations for members use of their water wells.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$524,868$531,383▲ $6,515
Accounts Receivable$481,541$402,374▼ $79,167
Prepaid Expenses and Deferred Charges$38,782$801▼ $37,981
Total Assets$1,045,191$934,558▼ $110,633
Liabilities
Accounts Payable and Accrued Expenses$75,806$77,538▲ $1,732
Other Liabilities$103,157$48,587▼ $54,570
Total Liabilities$178,963$126,125▼ $52,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$866,228$808,433▼ $57,795
Total Net Assets Fund Balance$866,228$808,433▼ $57,795
Total Liabilities and Net Assets / Fund Balance$1,045,191$934,558▼ $110,633
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Carson SmartPresident
Brad AndersonDirector
Robert LingreenDirector
Kevin VollmerSecretary
John GuenziTreasurer
Gene ManuelloVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,200
Program Service Revenue
$934,409
Investment Income
$6,515
Other Revenue
$4,927
Change in Net Assets
$-57,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$930,303
Salaries, Compensation, and Employee Benefits$80,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,557--$74,557
All Other Expenses$71,071$1,573-$72,644
Other Expenses$30,989--$30,989
Fees for Services Legal$17,099--$17,099
Fees for Services Accounting-$12,066-$12,066
Payroll Taxes$5,986--$5,986
Fees for Services Lobbying-$4,500-$4,500
Insurance$3,050--$3,050
Conferences and Meetings-$636-$636
Office Expenses-$512-$512
Interest$9--$9
Total Functional Expenses$991,559$19,287$0$1,010,846
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Checks in Excess$46,857
Payroll Liabilities$1,730
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The entity is organized with members who own water well(s) located in the south platte river drainage area and members owning such wells as are included within the augmentation plan of the corporation or any future augmentation plan of the corporation.”

Form 990, Page 6, Part VI, Line 7A

“The organization is managed by a six-member board of directors that are elected by the membership.”

Form 990, Page 6, Part VI, Line 7B

“All members are allowed one vote per member, regardless of the number of water wells owned and included in the aumentation plan.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is prepared by the organization's cpa firm. A draft of the 990 is provided to the following for their review and approval: (i) board president, (ii) board treasurer. Any questions arising from this review are discussed with the cpa and resolved prior to issuance of the form 990.”

Form 990, Page 6, Part VI, Line 15B

“Compensation is based on comparability to hiring another engineering firm to oversee the wells. Consideration is given to the number of wells to oversee, knowledge regarding water projections and state filing requirements, and ability to supply all data to the bookkeeper for invoicing members for water usage.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Logan Well Users Inc
EIN
65-1180112
Phone
9705803832
Address
PO BOX 1172, STERLING, CO 80751

Signing Officer

Name
Carson Smart
Title
President
Phone
9705803832
Signed
2025-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carson Smart
Formed
2003
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Johnson and Associates Cpas Pc
Address
PO BOX 1723 400 SOUTH DIVISION AVE, STERLING, CO 80751-1723
Preparer
Kathryn Barkley
Phone
9705225762
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's assets are irrevocably and permanently dedicated to the process of facilitating and funding the filing of well water augmentation plans; providing a framework for the approval and use of water wells, and recharge designs for the members, and obtaining the necessary authorizations for members use of their water wells.”

Raw XML Appendix340 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsPayableAccrExpnssGrp/BOYAmt075806
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt077538
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IRS990/AccountsReceivableGrp/EOYAmt0402374
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, AND RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR WATER WELLS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01573
IRS990/AllOtherExpensesGrp/ProgramServicesAmt071071
IRS990/AllOtherExpensesGrp/TotalAmt072644
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOHNSON AND ASSOCIATES CPAS PC
IRS990/BooksInCareOfDetail/PhoneNum09705225762
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1723
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0400 S DIVISION
IRS990/BooksInCareOfDetail/USAddress/CityNm0STERLING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd080751
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0636
IRS990/ConferencesMeetingsGrp/TotalAmt0636
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07200
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt0930303
IRS990/CYOtherRevenueAmt04927
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IRS990/CYRevenuesLessExpensesAmt0-57795
IRS990/CYSalariesCompEmpBnftPaidAmt080543
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IRS990/CYTotalRevenueAmt0953051
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE ORGANIZATION PROVIDES THE ADMINISTRATIVE AND LEGAL COMPLIANCE FRAMEWORK THROUGH WHICH ITS MEMBERS (WATER WELL USERS IN THE SOUTH PLATTE DRAINAGE AREA) MAY CONTINUE TO USE THEIR WATER WELLS. THESE WATER WELLS HELP MEET THE WATER NEEDS OF MUNICIPALITIES, INDIVIDUALS, BUSINESS AND AGRICULTURAL PRODUCERS IN LOGAN COUNTY, COLORADO.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0991559
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt012066
IRS990/FeesForServicesAccountingGrp/TotalAmt012066
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt017099
IRS990/FeesForServicesLegalGrp/TotalAmt017099
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt04500
IRS990/FeesForServicesLobbyingGrp/TotalAmt04500
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0CARSON SMART
IRS990/Form990PartVIISectionAGrp/PersonNm1GENE MANUELLO
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN VOLLMER
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN GUENZI
IRS990/Form990PartVIISectionAGrp/PersonNm4BRAD ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT LINGREEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GrantsToOrganizationsInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt05
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IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, AND RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR WATER WELLS.
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0WATER - RECHARGE SITE
IRS990/OtherExpensesGrp/Desc1WATER - CREDIT REIMBU
IRS990/OtherExpensesGrp/Desc2WATER - LEASE WATER
IRS990/OtherExpensesGrp/Desc3TELEMETRY
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0801
IRS990/PrincipalOfficerNm0CARSON SMART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
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IRS990/ProgramServiceRevenueGrp/Desc0WATER USAGE ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1WATER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SOUTH PLATTE WATER PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3WELL CERTIFICATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0715979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1128700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt273380
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt316350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0715979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1128700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt273380
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316350
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt068712
IRS990/PYInvestmentIncomeAmt06402
IRS990/PYOtherExpensesAmt0723759
IRS990/PYOtherRevenueAmt04665
IRS990/PYProgramServiceRevenueAmt0782793
IRS990/PYRevenuesLessExpensesAmt060663
IRS990/PYSalariesCompEmpBnftPaidAmt078150
IRS990/PYTotalExpensesAmt0801909
IRS990/PYTotalRevenueAmt0862572
IRS990/ReconcilationRevenueExpnssAmt0-57795
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0934409
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0524868
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0531383
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046857
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHECKS IN EXCESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt048587
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, AND RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR WATER WELLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ENTITY IS ORGANIZED WITH MEMBERS WHO OWN WATER WELL(S) LOCATED IN THE SOUTH PLATTE RIVER DRAINAGE AREA AND MEMBERS OWNING SUCH WELLS AS ARE INCLUDED WITHIN THE AUGMENTATION PLAN OF THE CORPORATION OR ANY FUTURE AUGMENTATION PLAN OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS MANAGED BY A SIX-MEMBER BOARD OF DIRECTORS THAT ARE ELECTED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS ARE ALLOWED ONE VOTE PER MEMBER, REGARDLESS OF THE NUMBER OF WATER WELLS OWNED AND INCLUDED IN THE AUMENTATION PLAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY THE ORGANIZATION'S CPA FIRM. A DRAFT OF THE 990 IS PROVIDED TO THE FOLLOWING FOR THEIR REVIEW AND APPROVAL: (I) BOARD PRESIDENT, (II) BOARD TREASURER. ANY QUESTIONS ARISING FROM THIS REVIEW ARE DISCUSSED WITH THE CPA AND RESOLVED PRIOR TO ISSUANCE OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS BASED ON COMPARABILITY TO HIRING ANOTHER ENGINEERING FIRM TO OVERSEE THE WELLS. CONSIDERATION IS GIVEN TO THE NUMBER OF WELLS TO OVERSEE, KNOWLEDGE REGARDING WATER PROJECTIONS AND STATE FILING REQUIREMENTS, AND ABILITY TO SUPPLY ALL DATA TO THE BOOKKEEPER FOR INVOICING MEMBERS FOR WATER USAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01045191
IRS990/TotalAssetsEOYAmt0934558
IRS990/TotalAssetsGrp/BOYAmt01045191
IRS990/TotalAssetsGrp/EOYAmt0934558
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07200
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019287
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0991559
IRS990/TotalFunctionalExpensesGrp/TotalAmt01010846
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0178963
IRS990/TotalLiabilitiesEOYAmt0126125
IRS990/TotalLiabilitiesGrp/BOYAmt0178963
IRS990/TotalLiabilitiesGrp/EOYAmt0126125
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0866228
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0808433
IRS990/TotalProgramServiceExpensesAmt0991559
IRS990/TotalProgramServiceRevenueAmt0934409
IRS990/TotalRevenueGrp/ExclusionAmt06515
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0939336
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0953051
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01045191
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0934558
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARSON SMART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09705803832
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN WELL USERS INC
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0651180112
ReturnHeader/Filer/PhoneNum09705803832
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1172
ReturnHeader/Filer/USAddress/CityNm0STERLING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080751
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841514404
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON AND ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1723 400 SOUTH DIVISION AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STERLING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0807511723
ReturnHeader/PreparerPersonGrp/PhoneNum09705225762
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHRYN BARKLEY
ReturnHeader/ReturnTs02025-07-15T16:21:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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