Civic Intelligence

Billings Bench Water Association

990 • Fiscal year 2022 • EIN 81-0111485

Dec 01, 2021 to Nov 30, 2022 • Filed on Jan 12, 2023

Organization ProfileN/A
PO Box 50150Billings, MT 59105

(406) 259-6241

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.25x

Higher debt load relative to assets than 53% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

54th percentile

1.08x

Higher debt load relative to revenue than 54% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$35,087

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Source year 2022

Asset Growth

91st percentile

20%

Faster asset growth than 91% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-0.2%

Faster revenue growth than 30% of similar nonprofits.

2022 filings • 501(c)12 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$3,371,511

Up $553,815 (+20%) from 2021

Net Assets

Up

$2,528,735

Up $119,148 (+4.9%) from 2021

Liabilities

Up

$842,776

Up $434,667 (+107%) from 2021

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin68th percentile

Revenue

Down

$783,285

Down $1,365 (-0.2%) from 2021

Expenses

Down

$664,137

Down $27,901 (-4.0%) from 2021

Net Income

Up

$119,148

Up $26,536 (+29%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth91st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$3,371,511
Liabilities$842,776
Net Assets$2,528,735
Open 2022 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$783,285
Expenses$664,137
Net Income$119,148
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2021 to Nov 30, 2022
Signed
Jan 12, 2023
Return Version
2021v4.2
Gross Receipts
$783,285
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 south 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$2,587,935$2,823,958▲ $236,023
Rtn Earn Endowment Incm Other Fnds$2,068,377$2,187,515▲ $119,138
Savings and Temporary Cash Investments$162,802$352,010▲ $189,208
Pd in Cap Srpls Land Bldg Eqp Fund$341,210$341,220▲ $10
Cash and Non-Interest-Bearing Accounts$38,184$184,469▲ $146,285
Accounts Receivable$8,575$9,203▲ $628
Prepaid Expenses and Deferred Charges$19,900$1,571▼ $18,329
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,817,696$3,371,511▲ $553,815
Other Assets Total$300$300→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$384,715$736,111▲ $351,396
Accounts Payable and Accrued Expenses$23,394$106,665▲ $83,271
Total Liabilities$408,109$842,776▲ $434,667
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,409,587$2,528,735▲ $119,148
Total Liabilities and Net Assets / Fund Balance$2,817,696$3,371,511▲ $553,815

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,757,756$636,565$3,394,321
Equipment$30,368$473,817$504,185
Buildings$29,456$108,661$138,117
Land$6,378-$6,378
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kristina FrancoSecretary-treasurerFT$35,087$35,087
Jim StottPresident-$2,500$2,500
Gary DavisDirectorPT$1,100$1,100
Jim HinkleVice PresidentPT$1,000$1,000
Kevin KinghornDirector-$600$600
Dan QuanbeckDirector-$500$500
Josh SmithDirector-$450$450
Tim HeidemaDirector-$450$450

Highest Paid Contractors

ContractorServicesLocationCompensation
Donnes INCDirt Work5807 FREY ROAD, Shepherd, MT 59079$233,666
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$724,385
Investment Income
$215
Other Revenue
$58,685
Change in Net Assets
$119,148

Audited Revenue Reconciliation

Revenue per Audited Statements
$783,285
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$783,285
Total Revenue per Form 990
$783,285
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,278
Salaries, Compensation, and Employee Benefits$271,859
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$204,550--$204,550
Depreciation Depletion$81,853--$81,853
Current Officers, Directors, Trustees, and Key Employees-$41,687-$41,687
Insurance$35,328--$35,328
Interest$26,333--$26,333
Payroll Taxes$21,867$3,755-$25,622
All Other Expenses$17,187$3,166-$20,353
Office Expenses-$10,950-$10,950
Other Expenses$7,361$1,258-$8,619
Occupancy-$7,625-$7,625
Fees for Services Accounting-$5,500-$5,500
Fees for Services Other$2,836--$2,836
Total Functional Expenses$590,196$73,941$0$664,137

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$664,137
Total Expenses per Audited Statements$664,137
Total Expenses per Form 990$664,137
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 1,108 members at november 30, 2022.”

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
2023-01-12
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
14
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 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, 2022.”

Schedule D Part XIII

“Part vi - line 1e - other property- includes irrigation systems and improvements totaling $3,394,321.”

Raw XML AppendixShowing 400 of 403 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/OtherExpensesGrp/ProgramServicesAmt37361
IRS990/OtherExpensesGrp/TotalAmt0114397
IRS990/OtherExpensesGrp/TotalAmt169491
IRS990/OtherExpensesGrp/TotalAmt28993
IRS990/OtherExpensesGrp/TotalAmt38619
IRS990/OtherRevenueMiscGrp/BusinessCd0111000
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME (EASEMENT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt037585
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt037585
IRS990/OtherRevenueTotalAmt037585
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0204550
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204550
IRS990/OtherSourcesGrossIncomeAmt0102647
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03755
IRS990/PayrollTaxesGrp/ProgramServicesAmt021867
IRS990/PayrollTaxesGrp/TotalAmt025622
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0341210
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0341220
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019900
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01571
IRS990/PrincipalOfficerNm0KRISTINA FRANCO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/BusinessCd1111000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/Desc1WATER RENTAL CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0627232
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt197153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0627232
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt197153
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08363
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt080
IRS990/PYOtherExpensesAmt0457772
IRS990/PYOtherRevenueAmt038911
IRS990/PYProgramServiceRevenueAmt0737296
IRS990/PYRevenuesLessExpensesAmt092612
IRS990/PYSalariesCompEmpBnftPaidAmt0234266
IRS990/PYTotalExpensesAmt0692038
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0784650
IRS990/ReconcilationRevenueExpnssAmt0119148
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt021100
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02068377
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02187515
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162802
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0352010
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt029456
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0108661
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0138117
IRS990ScheduleD/EquipmentGrp/BookValueAmt030368
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0473817
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0504185
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0664137
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt06378
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06378
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02757756
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0636565
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03394321
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0783285
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT NOVEMBER 30, 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART VI - LINE 1E - OTHER PROPERTY- INCLUDES IRRIGATION SYSTEMS AND IMPROVEMENTS TOTALING $3,394,321.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02823958
IRS990ScheduleD/TotalExpensesPerForm990Amt0664137
IRS990ScheduleD/TotalRevenuePerForm990Amt0783285
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0783285
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0664137
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS 1,108 MEMBERS AT NOVEMBER 30, 2022.
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/ExplanationTxt6THIS 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 XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02817696
IRS990/TotalAssetsEOYAmt03371511
IRS990/TotalAssetsGrp/BOYAmt02817696
IRS990/TotalAssetsGrp/EOYAmt03371511
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073941
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0590196
IRS990/TotalFunctionalExpensesGrp/TotalAmt0664137
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408109
IRS990/TotalLiabilitiesEOYAmt0842776
IRS990/TotalLiabilitiesGrp/BOYAmt0408109
IRS990/TotalLiabilitiesGrp/EOYAmt0842776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02409587
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02528735
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0590196
IRS990/TotalProgramServiceRevenueAmt0724385
IRS990/TotalReportableCompFromOrgAmt041687
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0783285
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0783285
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02817696
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03371511
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTINA FRANCO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04062596241
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-12
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/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/PreparationDt02023-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN F VAN STEELAND
ReturnHeader/ReturnTs02023-01-20T14:00:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KRISTINA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRANCO

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,371,511
Liabilities
$842,776
Net assets
$2,528,735
Revenue
$783,285
Expenses
$664,137
Net income
$119,148
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