Civic Intelligence

Two Leggins Water Users Association

990 • Fiscal year 2017 • EIN 81-0203800

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 07, 2018

Organization Profile
314 North CusterHardin, MT 59034

(406) 665-1902

Siviq Scores

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

Liabilities / Assets

59th percentile

0.17x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.38x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Net Margin

64th percentile

13%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$18,871

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2017

Asset Growth

83rd percentile

7.8%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

-1.0%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$827,253

Up $60,116 (+7.8%) from 2016

Net Assets

Up

$690,583

Up $48,140 (+7.5%) from 2016

Liabilities

Up

$136,670

Up $11,976 (+9.6%) from 2016

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin64th percentile

Revenue

Down

$357,287

Down $3,474 (-1.0%) from 2016

Expenses

Down

$309,147

Down $33,385 (-9.7%) from 2016

Net Income

Up

$48,140

Up $29,911 (+164%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2017

Assets$827,253
Liabilities$136,670
Net Assets$690,583
Open 2017 Filing

Operations Trend

Revenue Growth38th 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

2017

Revenue$357,287
Expenses$309,147
Net Income$48,140
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 7, 2018
Return Version
2017v2.2
Gross Receipts
$357,287
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
Land, Buildings, and Equipment, Net$568,210$543,093▼ $25,117
Pd in Cap Srpls Land Bldg Eqp Fund$521,148$520,848▼ $300
Savings and Temporary Cash Investments$132,386$212,717▲ $80,331
Rtn Earn Endowment Incm Other Fnds$121,295$169,735▲ $48,440
Inventories for Sale or Use$18,633$28,035▲ $9,402
Cash and Non-Interest-Bearing Accounts$8,894$8,442▼ $452
Accounts Receivable$8,666$4,845▼ $3,821
Prepaid Expenses and Deferred Charges$3,691$3,663▼ $28
Intangible Assets$1,281$1,204▼ $77
Total Assets$767,137$827,253▲ $60,116
Other Assets Total$25,376$25,254▼ $122
Liabilities
Mortgage Notes Payable Secured by Investment Property$121,807$121,807→ $0
Accounts Payable and Accrued Expenses$2,887$14,863▲ $11,976
Total Liabilities$124,694$136,670▲ $11,976
Net Assets / Fund Balance
Total Net Assets Fund Balance$642,443$690,583▲ $48,140
Total Liabilities and Net Assets / Fund Balance$767,137$827,253▲ $60,116

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$376,534$627,610$1,004,144
Buildings$128,401$61,432$189,833
Equipment$22,455$133,563$156,018
Land$15,703-$15,703
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleBaseTotal
James E TorskeSec-Treas$18,871$18,871

Board Members and Trustees

NameTitle
Brett NedensDirector
John L MehlingDirector
Paul StieberDirector
Richard BenzelDirector
Tim WebberDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$356,956
Investment Income
$331
Other Revenue
$0
Change in Net Assets
$48,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,332
Salaries, Compensation, and Employee Benefits$95,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$80,766--$80,766
Comp Disqual Persons$69,138--$69,138
All Other Expenses$36,235--$36,235
Depreciation Depletion$28,194--$28,194
Current Officers, Directors, Trustees, and Key Employees$8,585$8,586-$17,171
Occupancy$12,052--$12,052
Payroll Taxes$9,506--$9,506
Interest$6,467--$6,467
Office Expenses$3,782$2,036-$5,818
Fees for Services Legal$2,100--$2,100
Fees for Services Accounting-$1,320-$1,320
Total Functional Expenses$297,205$11,942$0$309,147
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 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

“Member own rights to receive water from the canal system”

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

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

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

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

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

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

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

“The organization is small and does not have a CEO or executive director. The highest paid employee is the canal superintendent and his compensation for 2017 was 37,000. The board evaluates the compensation based on assigned 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 law office of the secretary and are available for viewing upon request at that location.”

Filing and Contact Details

Filer

Filer Name
Two Leggins Water Users Association
EIN
81-0203800
Phone
4066651902
Address
314 North Custer, Hardin, MT 59034

Signing Officer

Name
James E Torske
Title
Secretarytreasurer
Signed
2018-03-07
Discuss with paid preparer
Yes

Organization Details

Formed
1913
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
Colleen M Schaak CPA PC
Address
HC 36 Box 2210, Hardin, MT 59034
Preparer
Colleen M Schaak
Phone
4066653938
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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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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01004144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0543093
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Member 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 the members or matters required to be voted on by the members in accordance with the bylaws and governing documents
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All board members receive a copy of the Form 990, which is reviewed by the board at a regularly scheduled monthly meeting, prior to being filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization is small and does not have a CEO or executive director. The highest paid employee is the canal superintendent and his compensation for 2017 was 37,000. The board evaluates the compensation based on assigned responsibilities of the position as well as comparable compensation in the area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organizations 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/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 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a, 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0767137
IRS990/TotalAssetsEOYAmt0827253
IRS990/TotalAssetsGrp/BOYAmt0767137
IRS990/TotalAssetsGrp/EOYAmt0827253
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011942
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0297205
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309147
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0124694
IRS990/TotalLiabilitiesEOYAmt0136670
IRS990/TotalLiabilitiesGrp/BOYAmt0124694
IRS990/TotalLiabilitiesGrp/EOYAmt0136670
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0642443
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0690583
IRS990/TotalProgramServiceExpensesAmt0297205
IRS990/TotalProgramServiceRevenueAmt0356956
IRS990/TotalReportableCompFromOrgAmt018871
IRS990/TotalRevenueGrp/ExclusionAmt0331
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0356956
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0357287
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0767137
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0827253
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0314 North Custer
IRS990/USAddress/CityNm0Hardin
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059034
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0James E Torske
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretarytreasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Two Leggins Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0TWOL
ReturnHeader/Filer/EIN0810203800
ReturnHeader/Filer/PhoneNum04066651902
ReturnHeader/Filer/USAddress/AddressLine1Txt0314 North Custer
ReturnHeader/Filer/USAddress/CityNm0Hardin
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059034
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A664F9E51A82C3812E06F525C836D0DCDA5AB764
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A8A3CDDA591DD6CE59228A908CBC44DDDEDAB724
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.208.12.132
ReturnHeader/FilingSecurityInformation/IPDt02018-03-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MS
ReturnHeader/FilingSecurityInformation/IPTm003:17:49
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/PhoneNum04066653938
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Colleen M Schaak
ReturnHeader/ReturnTs02018-03-07T08:30:24-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$827,253
Liabilities
$136,670
Net assets
$690,583
Revenue
$357,287
Expenses
$309,147
Net income
$48,140
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