Civic Intelligence

Middle Creek Water Users Association

EIN 81-0243162 • 501(c)12 • Bozeman, MT

Profile

Continued operation and maintenance of the Hyalite Dam in Gallatin County, Montana in order to provide water primarily for agricultural use and to the City of Bozeman, MT. 10,000 shares of water 1 share 1 acre-foot of water are divided in various increments across approximately 70 shareholders (water users).

PO Box 11634Bozeman, MT 59719

n/A

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

22nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

29th percentile

-5.2%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

32nd percentile

-1.4%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

64th percentile

8.1%

Faster revenue growth than 64% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets20th percentile

Assets

Down

$941,676

Down $13,778 (-1.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$941,676

Down $13,778 (-1.4%) from 2024

Operations
Liabilities / Revenue22nd percentileNet Margin29th percentile

Revenue

Up

$271,628

Up $20,418 (+8.1%) from 2024

Expenses

Up

$285,659

Up $52,196 (+22%) from 2024

Net Income

Down

-$14,031

Down $31,778 (-179%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.5M$1.0M$500K$0Assets 2020: $990,867Liabilities 2020: $89Net Assets 2020: $990,7782020Assets 2021: $977,032Liabilities 2021: $2,053Net Assets 2021: $974,9792021Assets 2022: $972,314Liabilities 2022: $1,300Net Assets 2022: $971,0142022Assets 2023: $1,026,590Liabilities 2023: $89,100Net Assets 2023: $937,4902023Assets 2024: $955,454Liabilities 2024: $0Net Assets 2024: $955,4542024Assets 2025: $941,676Liabilities 2025: $0Net Assets 2025: $941,6762025

Highlighted filing

2025

Assets$941,676
Liabilities$0
Net Assets$941,676
Open 2025 Filing

Operations Trend

Revenue Growth64th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $230,439Expenses 2020: $204,887Net Income 2020: $25,5522020Revenue 2021: $240,902Expenses 2021: $252,017Net Income 2021: -$11,1152021Revenue 2022: $246,504Expenses 2022: $247,621Net Income 2022: -$1,1172022Revenue 2023: $284,638Expenses 2023: $319,040Net Income 2023: -$34,4022023Revenue 2024: $251,210Expenses 2024: $233,463Net Income 2024: $17,7472024Revenue 2025: $271,628Expenses 2025: $285,659Net Income 2025: -$14,0312025

Highlighted filing

2025

Revenue$271,628
Expenses$285,659
Net Income-$14,031
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$941,676
Liabilities
$0
Net assets
$941,676
Revenue
$271,628
Expenses
$285,659
Net income
-$14,031
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.27$0.29$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.25$0.23$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.09$0.94$0.28$0.32$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.25$0.25$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.97$0.24$0.25$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.23$0.20$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Mar 3, 2026
Return Version
2024v5.2
Gross Receipts
$271,628
Mission and Program Overview

Mission

Continued operation and maintenance of the hyalite dam in gallatin county, montana in order to provide water primarily for agricultural use and to the city of bozeman, mt. 10,000 shares of water (1 share = 1 acre-foot of water) divided in various increments across approximately 70 shareholders (water users).

Continued operation and maintenance of the Hyalite Dam in Gallatin County, Montana in order to provide water primarily for agricultural use and to the City of Bozeman, MT. 10,000 shares of water 1 share 1 acre-foot of water are divided in various increments across approximately 70 shareholders (water users).

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$955,454$941,676▼ $13,778
Savings and Temporary Cash Investments$954,566$940,841▼ $13,725
Accounts Receivable$888$835▼ $53
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$955,454$941,676▼ $13,778
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$955,454$941,676▼ $13,778
Total Liabilities and Net Assets / Fund Balance$955,454$941,676▼ $13,778
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Shawn BosPresident
Craig WhiteVice President
Brian HeastonDirector
Gene DusenberryDirector
Gerry DusenberryDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$229,161
Investment Income
$24,399
Other Revenue
$18,068
Change in Net Assets
$-14,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$274,393
Salaries, Compensation, and Employee Benefits$11,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$33,886--$33,886
Fees for Services Legal$28,089--$28,089
Occupancy$21,257--$21,257
Other Salaries and Wages$10,000--$10,000
Fees for Services Accounting$7,500--$7,500
Insurance$4,084--$4,084
Other Expenses$2,841--$2,841
All Other Expenses$1,153--$1,153
Payroll Taxes$765--$765
Other Employee Benefits$501--$501
Office Expenses$268--$268
Total Functional Expenses$285,659$0$0$285,659
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Directors Gerry Dusenberry and Gene Dusenberry have a family relationship.”

Form 990, Part VI, Section A, Line 6

“The Association is comprised of approximately 70 shareholders. Members must own shares in the Association, 1 share is the equivalent of 1 acre-foot of water. The number of shares owned equates to the amount of water a member has access to through the irrigation season May 1 to Sept 30 of each year for various uses, including agriculture and municipal water to the City of Bozeman, MT.”

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

“The final Form 990 is provided to all members of the governing body via email for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Directors review and acknowledge the Conflict of Interest Policy and Disclosure Form at the beginning of their term. The Policy requires any conflict of interest to be disclosed and establishes guidelines for identifying conflicts, disclosing conflicts, procedures to be followed to assist in managing conflicts, and situations that may result in the appearance of a conflict. Agendas for meetings of the governing body contain a Conflict of Interest Statement.”

Form 990, Part VI, Section C, Line 19

“The Association makes its Form 990, governing documents, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Middle Creek Water Users Association
EIN
81-0243162
Phone
4065993784
Address
PO Box 11634, Bozeman, MT 59719

Signing Officer

Name
Shawn Bos
Title
President
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Bos
Formed
1939
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
1
Volunteers
15

Preparer

Firm
Rdt Accounting LLC
Address
PO Box 1916, LIVINGSTON, MT 59047
Preparer
Rebecca Turner
Phone
4065993784
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Directors Gerry Dusenberry and Gene Dusenberry have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association is comprised of approximately 70 shareholders. Members must own shares in the Association, 1 share is the equivalent of 1 acre-foot of water. The number of shares owned equates to the amount of water a member has access to through the irrigation season May 1 to Sept 30 of each year for various uses, including agriculture and municipal water to the City of Bozeman, MT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The final Form 990 is provided to all members of the governing body via email for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Directors review and acknowledge the Conflict of Interest Policy and Disclosure Form at the beginning of their term. The Policy requires any conflict of interest to be disclosed and establishes guidelines for identifying conflicts, disclosing conflicts, procedures to be followed to assist in managing conflicts, and situations that may result in the appearance of a conflict. Agendas for meetings of the governing body contain a Conflict of Interest Statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association makes its Form 990, governing documents, and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0955454
IRS990/TotalAssetsEOYAmt0941676
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IRS990/TotalAssetsGrp/EOYAmt0941676
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285659
IRS990/TotalFunctionalExpensesGrp/TotalAmt0285659
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0955454
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0941676
IRS990/TotalProgramServiceExpensesAmt0285659
IRS990/TotalProgramServiceRevenueAmt0229161
IRS990/TotalRevenueGrp/ExclusionAmt024399
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0247229
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0271628
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0955454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0941676
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 11634
IRS990/USAddress/CityNm0Bozeman
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059719
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shawn Bos
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Middle Creek Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0810243162
ReturnHeader/Filer/PhoneNum04065993784
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 11634
ReturnHeader/Filer/USAddress/CityNm0Bozeman
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059719
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921156924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RDT ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1916
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059047
ReturnHeader/PreparerPersonGrp/PhoneNum04065993784
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebecca Turner
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-03T11:21:32-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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