Civic Intelligence

Two Leggins Water Users Association

EIN 81-0203800 • 501(c)12 • Hardin, MT

Profile

The organizations purpose is to maintain irrigation canals to facilitate delivering water to member landowners

PO Box 242Hardin, MT 59034
Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$24,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

9.3%

Faster revenue growth than 66% of similar nonprofits.

501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets39th percentile

Assets

Down

$641,672

Down $127,711 (-17%) from 2024

Liabilities

Down

$9,247

Down $15,365 (-62%) from 2024

Net Assets

Down

$632,425

Down $112,346 (-15%) from 2024

Operations
Liabilities / Revenue35th percentileNet Margin13th percentile

Revenue

Up

$419,432

Up $35,616 (+9.3%) from 2024

Expenses

Down

$531,778

Down $3,919 (-0.7%) from 2024

Net Income

Up

-$112,346

Up $39,535 (+26%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$1.0M$500K$0Assets 2010: $702,513Liabilities 2010: $262,669Net Assets 2010: $439,8442010Assets 2011: $734,369Liabilities 2011: $260,533Net Assets 2011: $473,8362011Assets 2012: $770,122Liabilities 2012: $366,717Net Assets 2012: $403,4052012Assets 2013: $819,905Liabilities 2013: $329,354Net Assets 2013: $490,5512013Assets 2014: $891,648Liabilities 2014: $304,912Net Assets 2014: $586,7362014Assets 2015: $815,555Liabilities 2015: $191,341Net Assets 2015: $624,2142015Assets 2016: $767,137Liabilities 2016: $124,694Net Assets 2016: $642,4432016Assets 2017: $827,253Liabilities 2017: $136,670Net Assets 2017: $690,5832017Assets 2018: $881,518Liabilities 2018: $68,090Net Assets 2018: $813,4282018Assets 2019: $881,561Liabilities 2019: $7,063Net Assets 2019: $874,4982019Assets 2020: $909,446Liabilities 2020: $14,608Net Assets 2020: $894,8382020Assets 2021: $927,167Liabilities 2021: $22,278Net Assets 2021: $904,8892021Assets 2022: $908,947Liabilities 2022: $9,829Net Assets 2022: $899,1182022Assets 2023: $899,147Liabilities 2023: $2,495Net Assets 2023: $896,6522023Assets 2024: $769,383Liabilities 2024: $24,612Net Assets 2024: $744,7712024Assets 2025: $641,672Liabilities 2025: $9,247Net Assets 2025: $632,4252025

Highlighted filing

2025

Assets$641,672
Liabilities$9,247
Net Assets$632,425
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $380,5302010Expenses 2011: $320,4972011Revenue 2012: $364,444Expenses 2012: $431,424Net Income 2012: -$66,9802012Revenue 2013: $371,977Expenses 2013: $310,914Net Income 2013: $61,0632013Revenue 2014: $370,104Expenses 2014: $328,009Net Income 2014: $42,0952014Revenue 2015: $368,038Expenses 2015: $330,560Net Income 2015: $37,4782015Revenue 2016: $360,761Expenses 2016: $342,532Net Income 2016: $18,2292016Revenue 2017: $357,287Expenses 2017: $309,147Net Income 2017: $48,1402017Revenue 2018: $359,945Expenses 2018: $292,500Net Income 2018: $67,4452018Revenue 2019: $368,014Expenses 2019: $305,127Net Income 2019: $62,8872019Revenue 2020: $366,403Expenses 2020: $348,063Net Income 2020: $18,3402020Revenue 2021: $389,337Expenses 2021: $392,786Net Income 2021: -$3,4492021Revenue 2022: $409,480Expenses 2022: $415,251Net Income 2022: -$5,7712022Revenue 2023: $375,637Expenses 2023: $378,103Net Income 2023: -$2,4662023Revenue 2024: $383,816Expenses 2024: $535,697Net Income 2024: -$151,8812024Revenue 2025: $419,432Expenses 2025: $531,778Net Income 2025: -$112,3462025

Highlighted filing

2025

Revenue$419,432
Expenses$531,778
Net Income-$112,346
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$641,672
Liabilities
$9,247
Net assets
$632,425
Revenue
$419,432
Expenses
$531,778
Net income
-$112,346
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.42$0.09$6.32$4.19$5.32$1.12
2024Detailed filing. Detailed filing data is available for this year.$7.69$0.25$7.45$3.84$5.36$1.52
2023Detailed filing. Detailed filing data is available for this year.$8.99$0.02$8.97$3.76$3.78$0.02
2022Detailed filing. Detailed filing data is available for this year.$9.09$0.10$8.99$4.09$4.15$0.06
2021Detailed filing. Detailed filing data is available for this year.$9.27$0.22$9.05$3.89$3.93$0.03
2020Detailed filing. Detailed filing data is available for this year.$9.09$0.15$8.95$3.66$3.48$0.18
2019Detailed filing. Detailed filing data is available for this year.$8.82$0.07$8.74$3.68$3.05$0.63
2018Detailed filing. Detailed filing data is available for this year.$8.82$0.68$8.13$3.60$2.93$0.67
2017Detailed filing. Detailed filing data is available for this year.$8.27$1.37$6.91$3.57$3.09$0.48
2016Detailed filing. Detailed filing data is available for this year.$7.67$1.25$6.42$3.61$3.43$0.18
2015Detailed filing. Detailed filing data is available for this year.$8.16$1.91$6.24$3.68$3.31$0.37
2014Detailed filing. Detailed filing data is available for this year.$8.92$3.05$5.87$3.70$3.28$0.42
2013Detailed filing. Detailed filing data is available for this year.$8.20$3.29$4.91$3.72$3.11$0.61
2012Summary only. Only limited summary data is available for this year.$7.70$3.67$4.03$3.64$4.31$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$2.61$4.74$3.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.03$2.63$4.40$3.81
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 17, 2026
Return Version
2025v4.0
Gross Receipts
$419,432
Mission and Program Overview

Mission

The organizations purpose is to maintain irrigation canals to facilitate delivering water to member landowners

The organizations mission is to make irrigation water available to member farmers and landowners

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$590,048$590,048→ $0
Land, Buildings, and Equipment, Net$454,242$425,450▼ $28,792
Savings and Temporary Cash Investments$210,496$109,972▼ $100,524
Rtn Earn Endowment Incm Other Fnds$154,723$42,377▼ $112,346
Inventories for Sale or Use$9,320$38,101▲ $28,781
Cash and Non-Interest-Bearing Accounts$55,911$32,450▼ $23,461
Accounts Receivable$11,159$10,279▼ $880
Prepaid Expenses and Deferred Charges$7,215$6,225▼ $990
Intangible Assets$665$588▼ $77
Total Assets$769,383$641,672▼ $127,711
Other Assets Total$20,375$18,607▼ $1,768
Liabilities
Accounts Payable and Accrued Expenses$24,612$9,247▼ $15,365
Total Liabilities$24,612$9,247▼ $15,365
Net Assets / Fund Balance
Total Net Assets Fund Balance$744,771$632,425▼ $112,346
Total Liabilities and Net Assets / Fund Balance$769,383$641,672▼ $127,711

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$386,535$646,046$1,032,581
Leasehold Improvements$502$215,160$215,662
Equipment$14,599$188,769$203,368
Other Land Buildings$8,111$38,520$46,631
Land$15,703-$15,703
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Debra StoddardSecretary-treasurerPT$24,000$24,000
Brett NedensDirector-$540$540
Tim WebberDirector-$540$540
Paul StieberDirector-$495$495
Richard BenzelDirector-$405$405
Beth MehlingDirector-$360$360
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$408,955
Investment Income
$10,477
Other Revenue
$0
Change in Net Assets
$-112,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$410,565
Salaries, Compensation, and Employee Benefits$121,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$210,078--$210,078
Other Salaries and Wages$85,592--$85,592
Depreciation Depletion$39,415$342-$39,757
All Other Expenses$26,510--$26,510
Current Officers, Directors, Trustees, and Key Employees$18,540$7,800-$26,340
Insurance$24,161$1,368-$25,529
Occupancy$21,628--$21,628
Payroll Taxes$9,281--$9,281
Office Expenses$4,203$1,320-$5,523
Fees for Services Accounting-$2,100-$2,100
Conferences and Meetings$500--$500
Total Functional Expenses$518,848$12,930$0$531,778
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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

“Members own rights to receive irrigation water from the canal system”

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

“Members elect the board of directors at the annual meeting”

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

“The members can vote at the annual meeting on any matter that the board feels should be decided by the members as well as any matters required to be voted on by the members in accordance with the bylaws and governing documents”

Form 990, Part VI, Section B, Line 15A, 15B

“The organization is small and does not have a CEO or an executive director. The highest paid employee is the canal superintendent and his compensation in 2024 was 40,000. The board of directors evaluates the compensation based on assigned duties and responsibilities of the position as well as comparable compensation in the area.”

Form 990, Part VI, Section C, Line 19

“The organizations documents and financial records are maintained in the office of the secretary and are available for viewing upon request at that location.”

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

“All board members receive a copy of the Form 990, which is reviewed at a regularly scheduled monthly board meeting, prior to being filed.”

Filing and Contact Details

Filer

Filer Name
Two Leggins Water Users Association
EIN
81-0203800
Phone
4068600878
Address
PO Box 242, Hardin, MT 59034

Signing Officer

Name
Debra Stoddard
Title
Secretarytreasurer
Phone
4068600878
Signed
2026-03-17
Discuss with paid preparer
Yes

Organization Details

Formed
1913
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
9

Preparer

Firm
Colleen M Schaak CPA PC
Address
HC 36 Box 2210, Hardin, MT 59034
Preparer
Colleen M Schaak
Phone
4066792177
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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/ProgramServiceRevenueGrp/Desc0Water Services Assessments
IRS990/ProgramServiceRevenueGrp/Desc1Patronage Dividends Refunds
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0407056
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11899
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt012288
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0405025
IRS990/PYProgramServiceRevenueAmt0371528
IRS990/PYRevenuesLessExpensesAmt0-151881
IRS990/PYSalariesCompEmpBnftPaidAmt0130672
IRS990/PYTotalExpensesAmt0535697
IRS990/PYTotalRevenueAmt0383816
IRS990/ReconcilationRevenueExpnssAmt0-112346
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0418632
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0154723
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt042377
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0210496
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109972
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0386535
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0646046
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01032581
IRS990ScheduleD/EquipmentGrp/BookValueAmt014599
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0188769
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0203368
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt015703
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015703
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0502
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0215160
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0215662
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08111
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038520
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt046631
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0425450
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members own rights to receive irrigation water from the canal system
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the board of directors at the annual meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members can vote at the annual meeting on any matter that the board feels should be decided by the members as well as any matters required to be voted on by the members in accordance with the bylaws and governing documents
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization is small and does not have a CEO or an executive director. The highest paid employee is the canal superintendent and his compensation in 2024 was 40,000. The board of directors evaluates the compensation based on assigned duties and responsibilities of the position as well as comparable compensation in the area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organizations documents and financial records are maintained in the office of the secretary and are available for viewing upon request at that location.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All board members receive a copy of the Form 990, which is reviewed at a regularly scheduled monthly board meeting, prior to being filed.
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 15a, 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0769383
IRS990/TotalAssetsEOYAmt0641672
IRS990/TotalAssetsGrp/BOYAmt0769383
IRS990/TotalAssetsGrp/EOYAmt0641672
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012930
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0518848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531778
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024612
IRS990/TotalLiabilitiesEOYAmt09247
IRS990/TotalLiabilitiesGrp/BOYAmt024612
IRS990/TotalLiabilitiesGrp/EOYAmt09247
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0744771
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0632425
IRS990/TotalProgramServiceExpensesAmt0518848
IRS990/TotalProgramServiceRevenueAmt0408955
IRS990/TotalReportableCompFromOrgAmt026340
IRS990/TotalRevenueGrp/ExclusionAmt09677
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0419432
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0769383
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0641672
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 242
IRS990/USAddress/CityNm0Hardin
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059034
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Debra Stoddard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretarytreasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04068600878
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Two Leggins Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0TWOL
ReturnHeader/Filer/EIN0810203800
ReturnHeader/Filer/PhoneNum04068600878
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 242
ReturnHeader/Filer/USAddress/CityNm0Hardin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059034
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464426981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Colleen M Schaak CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0HC 36 Box 2210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hardin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059034
ReturnHeader/PreparerPersonGrp/PhoneNum04066792177
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Colleen M Schaak
ReturnHeader/ReturnTs02026-03-21T08:18:43-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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