Civic Intelligence

Billings Bench Water Association

EIN 81-0111485 • 501(c)12 • Billings, MT

Profile

To acquire title to an irrigation system and its water rights to provide for future water irrigation through a canal network for the benefit of its members located in central montana.

PO Box 50150Billings, MT 59105

n/A

Siviq Scores

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

Liabilities / Assets

44th percentile

0.15x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.64x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Net Margin

42nd percentile

2.5%

Higher net margin than 42% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

72nd percentile

6.3%

Faster asset growth than 72% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

57th percentile

8.0%

Faster revenue growth than 57% of similar nonprofits.

501(c)12 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$3,771,025

Down $19,480 (-0.5%) from 2024

Liabilities

Down

$579,563

Down $81,541 (-12%) from 2024

Net Assets

Up

$3,191,462

Up $62,061 (+2.0%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin42nd percentile

Revenue

Down

$900,854

Down $698,295 (-44%) from 2024

Expenses

Down

$878,293

Down $225,419 (-20%) from 2024

Net Income

Down

$22,561

Down $472,876 (-95%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,376,454Liabilities 2010: $581,384Net Assets 2010: $1,795,0702010Assets 2011: $2,413,714Liabilities 2011: $561,739Net Assets 2011: $1,851,9752011Assets 2012: $2,327,719Liabilities 2012: $531,387Net Assets 2012: $1,796,3322012Assets 2013: $2,586,692Liabilities 2013: $782,465Net Assets 2013: $1,804,2272013Assets 2014: $2,512,861Liabilities 2014: $742,145Net Assets 2014: $1,770,7162014Assets 2015: $2,525,678Liabilities 2015: $689,028Net Assets 2015: $1,836,6502015Assets 2016: $2,547,520Liabilities 2016: $792,341Net Assets 2016: $1,755,1792016Assets 2017: $2,567,641Liabilities 2017: $590,031Net Assets 2017: $1,977,6102017Assets 2018: $2,671,557Liabilities 2018: $541,595Net Assets 2018: $2,129,9622018Assets 2019: $2,668,032Liabilities 2019: $499,535Net Assets 2019: $2,168,4972019Assets 2020: $2,770,530Liabilities 2020: $453,755Net Assets 2020: $2,316,7752020Assets 2021: $2,817,696Liabilities 2021: $408,109Net Assets 2021: $2,409,5872021Assets 2022: $3,371,511Liabilities 2022: $842,776Net Assets 2022: $2,528,7352022Assets 2023: $3,334,467Liabilities 2023: $701,103Net Assets 2023: $2,633,3642023Assets 2024: $3,790,505Liabilities 2024: $661,104Net Assets 2024: $3,129,4012024Assets 2025: $3,771,025Liabilities 2025: $579,563Net Assets 2025: $3,191,4622025

Highlighted filing

2025

Assets$3,771,025
Liabilities$579,563
Net Assets$3,191,462
Open 2025 Filing

Operations Trend

Revenue Growth57th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $521,1102010Revenue 2011: $518,531Expenses 2011: $462,426Net Income 2011: $56,1052011Revenue 2012: $512,397Expenses 2012: $570,040Net Income 2012: -$57,6432012Expenses 2013: $553,1012013Revenue 2014: $541,079Expenses 2014: $575,990Net Income 2014: -$34,9112014Revenue 2015: $592,405Expenses 2015: $530,071Net Income 2015: $62,3342015Revenue 2016: $678,797Expenses 2016: $764,668Net Income 2016: -$85,8712016Revenue 2017: $715,796Expenses 2017: $512,965Net Income 2017: $202,8312017Revenue 2018: $748,867Expenses 2018: $596,715Net Income 2018: $152,1522018Revenue 2019: $732,615Expenses 2019: $694,080Net Income 2019: $38,5352019Revenue 2020: $897,011Expenses 2020: $748,933Net Income 2020: $148,0782020Revenue 2021: $784,650Expenses 2021: $692,038Net Income 2021: $92,6122021Revenue 2022: $783,285Expenses 2022: $664,137Net Income 2022: $119,1482022Revenue 2023: $772,556Expenses 2023: $667,927Net Income 2023: $104,6292023Revenue 2024: $1,599,149Expenses 2024: $1,103,712Net Income 2024: $495,4372024Revenue 2025: $900,854Expenses 2025: $878,293Net Income 2025: $22,5612025

Highlighted filing

2025

Revenue$900,854
Expenses$878,293
Net Income$22,561
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,771,025
Liabilities
$579,563
Net assets
$3,191,462
Revenue
$900,854
Expenses
$878,293
Net income
$22,561
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.77$0.58$3.19$0.90$0.88$0.02
2024Detailed filing. Detailed filing data is available for this year.$3.79$0.66$3.13$1.60$1.10$0.50
2023Detailed filing. Detailed filing data is available for this year.$3.33$0.70$2.63$0.77$0.67$0.10
2022Detailed filing. Detailed filing data is available for this year.$3.37$0.84$2.53$0.78$0.66$0.12
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.41$2.41$0.78$0.69$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.77$0.45$2.32$0.90$0.75$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.50$2.17$0.73$0.69$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.67$0.54$2.13$0.75$0.60$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.57$0.59$1.98$0.72$0.51$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.55$0.79$1.76$0.68$0.76$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.53$0.69$1.84$0.59$0.53$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.74$1.77$0.54$0.58$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.78$1.80$0.55
2012Summary only. Only limited summary data is available for this year.$2.33$0.53$1.80$0.51$0.57$0.06
2011Summary only. Only limited summary data is available for this year.$2.41$0.56$1.85$0.52$0.46$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.58$1.80$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Nov 30, 2025
Signed
Jan 20, 2026
Return Version
2024v5.5
Gross Receipts
$900,854
Mission and Program Overview

Mission

To acquire title to an irrigation system and its water rights to provide for future water irrigation through a canal network for the benefit of its members located in central montana.

Billings bench water association is a non-profit organization incorporated under the laws of the state of montana on september 15, 1915 to acquire title to an irrigation system and its water rights and to provide for future water irrigation through a canal network for the benfit of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,310,332$3,186,125▼ $124,207
Rtn Earn Endowment Incm Other Fnds$2,789,141$2,848,262▲ $59,121
Savings and Temporary Cash Investments$424,326$536,649▲ $112,323
Pd in Cap Srpls Land Bldg Eqp Fund$340,260$343,200▲ $2,940
Cash and Non-Interest-Bearing Accounts$22,287$16,831▼ $5,456
Accounts Receivable$17,800$15,680▼ $2,120
Prepaid Expenses and Deferred Charges$15,460$15,440▼ $20
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$3,790,505$3,771,025▼ $19,480
Other Assets Total$300$300→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$630,731$551,645▼ $79,086
Accounts Payable and Accrued Expenses$30,373$27,918▼ $2,455
Total Liabilities$661,104$579,563▼ $81,541
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,129,401$3,191,462▲ $62,061
Total Liabilities and Net Assets / Fund Balance$3,790,505$3,771,025▼ $19,480

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,097,397$928,507$4,025,904
Equipment$39,982$517,717$557,699
Buildings$42,368$114,813$157,181
Land$6,378-$6,378
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kristina FrancoSecretary-treasurerFT$38,038$38,038
Tim HeidemaPresidentPT$1,950$1,950
Jim StottDirector-$1,500$1,500
Gary DavisDirector-$1,100$1,100
Mike NezworskiVice President-$700$700
Kevin KinghornDirector-$650$650
Dan QuanbeckDirector-$500$500
Tim MillerDirector-$350$350

Highest Paid Contractors

ContractorServicesLocationCompensation
Donnes ConstructionConstruction5807 FREY ROAD, Shepherd, MT 59079$134,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$792,638
Investment Income
$12,442
Other Revenue
$95,774
Change in Net Assets
$22,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$900,854
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$900,854
Total Revenue per Form 990
$900,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$533,775
Salaries, Compensation, and Employee Benefits$344,518
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,617--$264,617
Depreciation Depletion$124,206--$124,206
Current Officers, Directors, Trustees, and Key Employees-$44,788-$44,788
Payroll Taxes$30,700$4,413-$35,113
Fees for Services Legal-$33,920-$33,920
All Other Expenses$26,189$3,813-$30,002
Insurance$27,937--$27,937
Interest$19,239--$19,239
Office Expenses-$10,893-$10,893
Other Expenses$9,949--$9,949
Occupancy-$7,800-$7,800
Fees for Services Accounting-$6,000-$6,000
Total Functional Expenses$766,666$111,627$0$878,293

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$878,293
Total Expenses per Audited Statements$878,293
Total Expenses per Form 990$878,293
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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, Part VI, Section A, Line 6

“The association has 1,122 members at november 30, 2025.”

Form 990, Part VI, Section A, Line 7A

“The membership elects four board of directors at the annual meeting held in february of each year. One director is elected at large to serve a one year term and three directors are elected to serve a two year term.”

Form 990, Part VI, Section A, Line 7B

“All bylaw changes recommended by the board of directors are approved and ratified by the majority of membership at the association annual meeting.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed and approved by the secretary-treasurer, the board president and vice president prior to its filing.”

Form 990, Part VI, Section B, Line 15

“Annually the board of directors set the salary and wages of the secretary-treasurer (office manager) and the line superintendent and ditch riders.”

Form 990, Part VI, Section C, Line 19

“All governing documents, policies, financial reports and form 990 are available upon request at the association headquarter office. In addition each new member is provided with a copy of the association bylaws. Also the statement of financial condition is sent out yearly to all members in the annual meeting notice prior to the annual meeting held in february of each year.”

Filing and Contact Details

Filer

Filer Name
Billings Bench Water Association
EIN
81-0111485
Phone
4062596241
Address
PO BOX 50150, BILLINGS, MT 59105

Signing Officer

Name
Kristina Franco
Title
Secretary-treasurer
Phone
4062596241
Signed
2026-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristina Franco
Formed
1915
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Firm
Summers Mcnea & Co Pc
Address
15 AVANTA WAY SUITE 1, BILLINGS, MT 59102
Preparer
Brian F Van Steeland
Phone
4066522320
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Proceeds from issuance of capital stock 39,500.”

Form 990, Part XII, Line 2C

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“There are no uncertain tax positions existing at november 30, 2025.”

Schedule D Part XIII

“Part vi - line 1e - other property- includes irrigation systems and improvements totaling $4,025,904.”

Raw XML AppendixShowing 400 of 401 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.

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IRS990/ActivityOrMissionDesc0BILLINGS BENCH WATER ASSOCIATION IS A NON-PROFIT ORGANIZATION INCORPORATED UNDER THE LAWS OF THE STATE OF MONTANA ON SEPTEMBER 15, 1915 TO ACQUIRE TITLE TO AN IRRIGATION SYSTEM AND ITS WATER RIGHTS AND TO PROVIDE FOR FUTURE WATER IRRIGATION THROUGH A CANAL NETWORK FOR THE BENFIT OF ITS MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
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IRS990/LandBldgEquipCostOrOtherBssAmt04747162
IRS990/LegalDomicileStateCd0MT
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt0788449
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO ACQUIRE TITLE TO AN IRRIGATION SYSTEM AND ITS WATER RIGHTS TO PROVIDE FOR FUTURE WATER IRRIGATION THROUGH A CANAL NETWORK FOR THE BENEFIT OF ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0630731
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0551645
IRS990/NetAssetsOrFundBalancesBOYAmt03129401
IRS990/NetAssetsOrFundBalancesEOYAmt03191462
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt026300
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt026300
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt07800
IRS990/OccupancyGrp/TotalAmt07800
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010893
IRS990/OfficeExpensesGrp/TotalAmt010893
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0300
IRS990/OtherAssetsTotalGrp/EOYAmt0300
IRS990/OtherChangesInNetAssetsAmt039500
IRS990/OtherExpensesGrp/Desc0REPAIRS BUILDINGS & CAN
IRS990/OtherExpensesGrp/Desc1GAS, OIL- DITCH RIDERS
IRS990/OtherExpensesGrp/Desc2BAD DEBTS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0197103
IRS990/OtherExpensesGrp/ProgramServicesAmt156242
IRS990/OtherExpensesGrp/ProgramServicesAmt210484
IRS990/OtherExpensesGrp/ProgramServicesAmt39949
IRS990/OtherExpensesGrp/TotalAmt0197103
IRS990/OtherExpensesGrp/TotalAmt156242
IRS990/OtherExpensesGrp/TotalAmt210484
IRS990/OtherExpensesGrp/TotalAmt39949
IRS990/OtherRevenueMiscGrp/BusinessCd0111000
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME (EASEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt069474
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069474
IRS990/OtherRevenueTotalAmt069474
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0264617
IRS990/OtherSalariesAndWagesGrp/TotalAmt0264617
IRS990/OtherSourcesGrossIncomeAmt0112854
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04413
IRS990/PayrollTaxesGrp/ProgramServicesAmt030700
IRS990/PayrollTaxesGrp/TotalAmt035113
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0340260
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0343200
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015460
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015440
IRS990/PrincipalOfficerNm0KRISTINA FRANCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/BusinessCd1111000
IRS990/ProgramServiceRevenueGrp/Desc0WATER RENTAL CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0691257
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1101381
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0691257
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1101381
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0711443
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt015490
IRS990/PYOtherExpensesAmt0776338
IRS990/PYOtherRevenueAmt067392
IRS990/PYProgramServiceRevenueAmt0804824
IRS990/PYRevenuesLessExpensesAmt0495437
IRS990/PYSalariesCompEmpBnftPaidAmt0327374
IRS990/PYTotalExpensesAmt01103712
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01599149
IRS990/ReconcilationRevenueExpnssAmt022561
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt026300
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02789141
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02848262
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0424326
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0536649
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt042368
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0114813
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0157181
IRS990ScheduleD/EquipmentGrp/BookValueAmt039982
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0517717
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0557699
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0878293
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt06378
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06378
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03097397
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0928507
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04025904
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0900854
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT NOVEMBER 30, 2025.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART VI - LINE 1E - OTHER PROPERTY- INCLUDES IRRIGATION SYSTEMS AND IMPROVEMENTS TOTALING $4,025,904.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03186125
IRS990ScheduleD/TotalExpensesPerForm990Amt0878293
IRS990ScheduleD/TotalRevenuePerForm990Amt0900854
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0900854
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0878293
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS 1,122 MEMBERS AT NOVEMBER 30, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS FOUR BOARD OF DIRECTORS AT THE ANNUAL MEETING HELD IN FEBRUARY OF EACH YEAR. ONE DIRECTOR IS ELECTED AT LARGE TO SERVE A ONE YEAR TERM AND THREE DIRECTORS ARE ELECTED TO SERVE A TWO YEAR TERM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MAJORITY OF MEMBERSHIP AT THE ASSOCIATION ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED AND APPROVED BY THE SECRETARY-TREASURER, THE BOARD PRESIDENT AND VICE PRESIDENT PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY THE BOARD OF DIRECTORS SET THE SALARY AND WAGES OF THE SECRETARY-TREASURER (OFFICE MANAGER) AND THE LINE SUPERINTENDENT AND DITCH RIDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION HEADQUARTER OFFICE. IN ADDITION EACH NEW MEMBER IS PROVIDED WITH A COPY OF THE ASSOCIATION BYLAWS. ALSO THE STATEMENT OF FINANCIAL CONDITION IS SENT OUT YEARLY TO ALL MEMBERS IN THE ANNUAL MEETING NOTICE PRIOR TO THE ANNUAL MEETING HELD IN FEBRUARY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROCEEDS FROM ISSUANCE OF CAPITAL STOCK 39,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03790505
IRS990/TotalAssetsEOYAmt03771025
IRS990/TotalAssetsGrp/BOYAmt03790505
IRS990/TotalAssetsGrp/EOYAmt03771025
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111627
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0766666
IRS990/TotalFunctionalExpensesGrp/TotalAmt0878293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0661104
IRS990/TotalLiabilitiesEOYAmt0579563
IRS990/TotalLiabilitiesGrp/BOYAmt0661104
IRS990/TotalLiabilitiesGrp/EOYAmt0579563
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03129401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03191462
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0766666
IRS990/TotalProgramServiceRevenueAmt0792638
IRS990/TotalReportableCompFromOrgAmt044788
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0900854
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0900854
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03790505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03771025
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01111 MAIN STREET SUITE 14
IRS990/USAddress/CityNm0BILLINGS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059105
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA FRANCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062596241
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BILLINGS BENCH WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BILL
ReturnHeader/Filer/EIN0810111485
ReturnHeader/Filer/PhoneNum04062596241
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 50150
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059105
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810386935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SUMMERS MCNEA & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 AVANTA WAY SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BILLINGS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059102
ReturnHeader/PreparerPersonGrp/PhoneNum04066522320
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F VAN STEELAND
ReturnHeader/ReturnTs02026-01-29T17:18:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-12-01
ReturnHeader/TaxPeriodEndDt02025-11-30

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