Civic Intelligence

Middle Creek Water Users Association

990 • Fiscal year 2020 • EIN 81-0243162

Nov 01, 2019 to Oct 31, 2020 • Filed on Apr 19, 2021

Organization ProfileN/A
PO Box 11634Bozeman, MT 59719

(406) 490-3473

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Net Margin

57th percentile

11%

Higher net margin than 57% of similar nonprofits.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

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.

2020 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Balance Sheet
Liabilities / Assets14th percentile

Assets

$990,867

No earlier filing loaded for comparison.

Net Assets

$990,778

No earlier filing loaded for comparison.

Liabilities

$89

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin57th percentile

Revenue

$230,439

No earlier filing loaded for comparison.

Expenses

$204,887

No earlier filing loaded for comparison.

Net Income

$25,552

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2020

Assets$990,867
Liabilities$89
Net Assets$990,778
Open 2020 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2020

Revenue$230,439
Expenses$204,887
Net Income$25,552
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2019 to Oct 31, 2020
Signed
Apr 19, 2021
Return Version
2019v5.0
Gross Receipts
$230,439
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 are 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) divided in various increments across 73 shareholders (water users).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$959,762$990,867▲ $31,105
Rtn Earn Endowment Incm Other Fnds$959,762$990,778▲ $31,016
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$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$959,762$990,867▲ $31,105
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$89-
Total Liabilities$0$89▲ $89
Net Assets / Fund Balance
Total Net Assets Fund Balance$959,762$990,778▲ $31,016
Total Liabilities and Net Assets / Fund Balance$959,762$990,867▲ $31,105
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Gerry DusenberryPresident
Ron BosVice President
Brian HeastonDirector
Gene DusenberryDirector
Shawn BosDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,060
Investment Income
$11,434
Other Revenue
$6,945
Change in Net Assets
$25,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,774
Salaries, Compensation, and Employee Benefits$16,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,500--$14,500
Occupancy$8,461--$8,461
Insurance$3,366--$3,366
Fees for Services Legal$2,075--$2,075
Payroll Taxes$1,109--$1,109
Office Expenses$732--$732
Other Expenses$699--$699
Other Employee Benefits$504--$504
Fees for Services Accounting$166--$166
Total Functional Expenses$204,887$0$0$204,887
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
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Directors gerry dusenberry and gene dusenberry have a family relationship.”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The association is comprised of 73 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. No remaining shares are available for purchase, existing shares may be transferred via sale.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The final form 990 is provided to all members of the governing body via email or mail for review and approval prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Directors review and acknowledge the conflict of interest on an annual basis. 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 of interest, and situations that may result in the appearance of a conflict.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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
4064903473
Address
PO BOX 11634, BOZEMAN, MT 59719

Signing Officer

Name
Shawn Bos
Title
Director
Signed
2021-04-19
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
2
Volunteers
15

Preparer

Firm
Paigeville Accounting Services LLC
Address
162 Bald Eagle Dr, Mcallister, MT 59740
Preparer
Heidi Giem
Phone
4064903473
Raw XML Appendix333 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/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/MissionDesc0CONTINUED 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 73 SHAREHOLDERS (WATER USERS).
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION IS RESPONSIBLE FOR OPERATING AND MAINTAINING HYALITE DAM IN GALLATIN COUNTY, MT. ASSOCIATION SHAREHOLDERS ARE ASSESSED AN ANNUAL OPERATING AND MAINTENANCE FEE PER ACRE-FOOT OF WATER/SHARE OWNED. MONIES COLLECTED FROM SHAREHOLDERS ARE UTILIZED FOR GENERAL OPERATIONS OF THE ASSOCIATION, SALARIES PAID TO ASSOCIATION EMPLOYEES, REPAIRS AND MAINTENANCE OF THE DAM, INCLUDING SUPPLIES AND CONTRACTED WORK, ANNUAL CLEAN-UP OF THE AREA SURROUNDING THE DAM AND THE SPILLWAY, REPAIRS AND MAINTENANCE TO THE FLUME AND CANAL SYSTEM UTILIZED TO DISTRIBUTE WATER TO THE SHAREHOLDERS, AND MAJOR REPAIRS TO THE COTTONWOOD FLUME (REPAYMENT FOR SPECIFIC REPAIRS IS REQUIRED OVER 20 YEARS TO THE DEPT OF NATURAL RESOURCES, THE ASSOCIATION HAS MADE ITS 5TH ANNUAL PAYMENT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DIRECTORS GERRY DUSENBERRY AND GENE DUSENBERRY HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS COMPRISED OF 73 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. NO REMAINING SHARES ARE AVAILABLE FOR PURCHASE, EXISTING SHARES MAY BE TRANSFERRED VIA SALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINAL FORM 990 IS PROVIDED TO ALL MEMBERS OF THE GOVERNING BODY VIA EMAIL OR MAIL FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS REVIEW AND ACKNOWLEDGE THE CONFLICT OF INTEREST ON AN ANNUAL BASIS. 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 OF INTEREST, AND SITUATIONS THAT MAY RESULT IN THE APPEARANCE OF A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION MAKES ITS FORM 990, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0959762
IRS990/TotalAssetsEOYAmt0990867
IRS990/TotalAssetsGrp/BOYAmt0959762
IRS990/TotalAssetsGrp/EOYAmt0990867
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0204887
IRS990/TotalFunctionalExpensesGrp/TotalAmt0204887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt089
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt089
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0959762
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0990778
IRS990/TotalProgramServiceExpensesAmt0204887
IRS990/TotalProgramServiceRevenueAmt0212060
IRS990/TotalRevenueGrp/ExclusionAmt011434
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219005
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0230439
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0959762
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0990867
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHAWN BOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLE CREEK WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
ReturnHeader/Filer/EIN0810243162
ReturnHeader/Filer/PhoneNum04064903473
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11634
ReturnHeader/Filer/USAddress/CityNm0BOZEMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059719
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831786628
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Paigeville Accounting Services LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0162 Bald Eagle Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mcallister
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059740
ReturnHeader/PreparerPersonGrp/PhoneNum04064903473
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Heidi Giem
ReturnHeader/ReturnTs02021-04-19T07:02:19-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-11-01
ReturnHeader/TaxPeriodEndDt02020-10-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$990,867
Liabilities
$89
Net assets
$990,778
Revenue
$230,439
Expenses
$204,887
Net income
$25,552
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