Civic Intelligence

Two Leggins Water Users Association

990 • Fiscal year 2013 • EIN 81-0203800

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 12, 2014

Organization Profile
314 North Custer59034

(406) 665-1902

Siviq Scores

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

Liabilities / Assets

75th percentile

0.40x

Higher debt load relative to assets than 75% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

63rd percentile

0.89x

Higher debt load relative to revenue than 63% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$22,438

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2013

Asset Growth

82nd percentile

6.5%

Faster asset growth than 82% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

60th percentile

2.1%

Faster revenue growth than 60% of similar nonprofits.

2013 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$819,905

Up $49,783 (+6.5%) from 2012

Net Assets

Up

$490,551

Up $87,146 (+22%) from 2012

Liabilities

Down

$329,354

Down $37,363 (-10%) from 2012

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin74th percentile

Revenue

Up

$371,977

Up $7,533 (+2.1%) from 2012

Expenses

Down

$310,914

Down $120,510 (-28%) from 2012

Net Income

Up

$61,063

Up $128,043 (+191%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$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

2013

Assets$819,905
Liabilities$329,354
Net Assets$490,551
Open 2013 Filing

Operations Trend

Revenue Growth60th percentile

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

2013

Revenue$371,977
Expenses$310,914
Net Income$61,063
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 12, 2014
Return Version
2013v3.1
Gross Receipts
$371,977
Mission and Program Overview

Mission

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

The organization's purpose is to maintain irrigation canals to facilitate delivering water to member landowners

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$595,101$585,360▼ $9,741
Pd in Cap Srpls Land Bldg Eqp Fund$455,878$458,878▲ $3,000
Savings and Temporary Cash Investments$126,421$169,593▲ $43,172
Rtn Earn Endowment Incm Other Fnds$-52,473$31,673▲ $84,146
Inventories for Sale or Use$5,866$15,574▲ $9,708
Cash and Non-Interest-Bearing Accounts$7,643$13,706▲ $6,063
Accounts Receivable$6,446$5,583▼ $863
Prepaid Expenses and Deferred Charges$3,468$3,250▼ $218
Intangible Assets$1,589$1,512▼ $77
Total Assets$770,122$819,905▲ $49,783
Other Assets Total$23,588$25,327▲ $1,739
Liabilities
Mortgage Notes Payable Secured by Investment Property$320,461$306,438▼ $14,023
Accounts Payable and Accrued Expenses$46,256$22,916▼ $23,340
Total Liabilities$366,717$329,354▼ $37,363
Net Assets / Fund Balance
Total Net Assets Fund Balance$403,405$490,551▲ $87,146
Total Liabilities and Net Assets / Fund Balance$770,122$819,905▲ $49,783

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$414,105$524,922$939,027
Buildings$153,192$74,359$227,551
Equipment$2,360$137,544$139,904
Land$15,703-$15,703
Other Assets Org$5,485--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kevin VanderslootSupervisorFT$22,438$22,438
James E TorskeSecretary-treasurer-$17,164$17,164

Board Members and Trustees

NameTitle
Brett NedensDirector
James HerbelDirector
Paul SteiberDirector
Richard BenzelDirector
Tim WebberDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$367,356
Investment Income
$4,621
Other Revenue
$0
Change in Net Assets
$61,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,357
Salaries, Compensation, and Employee Benefits$79,557
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,692--$51,692
Depreciation Depletion$22,433--$22,433
All Other Expenses$20,985--$20,985
Occupancy$17,279--$17,279
Current Officers, Directors, Trustees, and Key Employees$8,582$8,582-$17,164
Interest$16,286--$16,286
Other Expenses$13,300--$13,300
Payroll Taxes$10,701--$10,701
Insurance$9,069--$9,069
Office Expenses$2,079$1,022-$3,101
Fees for Services Legal$1,575--$1,575
Fees for Services Accounting-$800-$800
Conferences and Meetings$638--$638
Total Functional Expenses$300,510$10,404$0$310,914
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Members or stockholder classes and rights Part VI line 6

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

Member election for additional members Part VI line 7A

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

Governing body decisions Part VI line 7B

“The members can vote at the annual meeting in regard to any matter that the board feels should be decided by all members.”

Form 990 governing body review Part VI line 11

“All members of the board of directors recieve a copy of the Form 990 and it is reviewed at the regularly scheduled monthly meeting prior to being filed.”

CEO executive director top management comp Part VI line 15A

“The organization is small and does not have a CEO or executive director.”

Other officer or key employee compensation Part VI line 15B

“The highest paid employee is the canal superintendent and his compensation for 2013 was $22,438. The board evaluates the compensation based on assigned responsibilties of the position as well as local comparable compensation in the local area.”

Governing documents etc available to public Part VI line 19

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

Filing and Contact Details

Filer

EIN
81-0203800

Signing Officer

Name
95147
Title
Secretarytreas
Phone
4066651902
Signed
2014-02-12
Discuss with paid preparer
No

Organization Details

Formed
1913
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
5

Preparer

Preparer
Colleen M Schaak
Phone
4066653938
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“Sale of additional water right as paid-in-capital”

Raw XML Appendix370 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/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0367356
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-52473
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt031673
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0126421
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0169593
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0153192
IRS990ScheduleD/BuildingsGrp/DepreciationAmt074359
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0227551
IRS990ScheduleD/EquipmentGrp/BookValueAmt02360
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137544
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0139904
IRS990ScheduleD/LandGrp/BookValueAmt015703
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015703
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019842
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15485
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Co-op Patronage Stock & deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Loan fee net of amortization
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0414105
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0524922
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0939027
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0585360
IRS990ScheduleD/TotalBookValueOtherAssetsAmt025327
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members own rights to receive water from the canal system.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members elect the board of directors at an annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members can vote at the annual meeting in regard to any matter that the board feels should be decided by all members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All members of the board of directors recieve a copy of the Form 990 and it is reviewed at the regularly scheduled monthly meeting prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization is small and does not have a CEO or executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The highest paid employee is the canal superintendent and his compensation for 2013 was $22,438. The board evaluates the compensation based on assigned responsibilties of the position as well as local comparable compensation in the local area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's documents and financial records are maintained in the law office of the secretary and are available for viewing upon request at that location.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Sale of additional water right as paid-in-capital
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0770122
IRS990/TotalAssetsEOYAmt0819905
IRS990/TotalAssetsGrp/BOYAmt0770122
IRS990/TotalAssetsGrp/EOYAmt0819905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010404
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300510
IRS990/TotalFunctionalExpensesGrp/TotalAmt0310914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0366717
IRS990/TotalLiabilitiesEOYAmt0329354
IRS990/TotalLiabilitiesGrp/BOYAmt0366717
IRS990/TotalLiabilitiesGrp/EOYAmt0329354
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0403405
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0490551
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0300510
IRS990/TotalProgramServiceRevenueAmt0367356
IRS990/TotalReportableCompFromOrgAmt039602
IRS990/TotalRevenueGrp/ExclusionAmt0121
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0371856
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0371977
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0770122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0819905
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm095147
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretarytreas
ReturnHeader/BusinessOfficerGrp/PhoneNum04066651902
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Two Leggin Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0TWOL
ReturnHeader/Filer/EIN0810203800
ReturnHeader/Filer/USAddress/AddressLine10314 North Custer
ReturnHeader/Filer/USAddress/City0Hardin
ReturnHeader/Filer/USAddress/State0MT
ReturnHeader/Filer/USAddress/ZIPCode059034
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464426981
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Colleen M Schaak CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10HC 36 Box 2210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Hardin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode059034
ReturnHeader/PreparerPersonGrp/PhoneNum04066653938
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Colleen M Schaak
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-02-13T09:11:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$819,905
Liabilities
$329,354
Net assets
$490,551
Revenue
$371,977
Expenses
$310,914
Net income
$61,063
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