Civic Intelligence

Middle Creek Water Users Association

990 • Fiscal year 2021 • EIN 81-0243162

Nov 01, 2020 to Oct 31, 2021 • Filed on Jan 09, 2022

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

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Net Margin

30th percentile

-4.6%

Higher net margin than 30% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

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.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2021

Asset Growth

34th percentile

-1.4%

Faster asset growth than 34% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

56th percentile

4.5%

Faster revenue growth than 56% of similar nonprofits.

2021 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Down

$977,032

Down $13,835 (-1.4%) from 2020

Net Assets

Down

$974,979

Down $15,799 (-1.6%) from 2020

Liabilities

Up

$2,053

Up $1,964 (+2207%) from 2020

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin30th percentile

Revenue

Up

$240,902

Up $10,463 (+4.5%) from 2020

Expenses

Up

$252,017

Up $47,130 (+23%) from 2020

Net Income

Down

-$11,115

Down $36,667 (-143%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

2021

Assets$977,032
Liabilities$2,053
Net Assets$974,979
Open 2021 Filing

Operations Trend

Revenue Growth56th percentile

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

2021

Revenue$240,902
Expenses$252,017
Net Income-$11,115
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Jan 9, 2022
Return Version
2020v4.0
Gross Receipts
$240,902
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 approximately 70 shareholders (water users).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$990,867$977,032▼ $13,835
Rtn Earn Endowment Incm Other Fnds$990,778$974,979▼ $15,799
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$990,867$977,032▼ $13,835
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$89$2,053▲ $1,964
Total Liabilities$89$2,053▲ $1,964
Net Assets / Fund Balance
Total Net Assets Fund Balance$990,778$974,979▼ $15,799
Total Liabilities and Net Assets / Fund Balance$990,867$977,032▼ $13,835
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Shawn BosPresident
Gerry DusenberryVice President
Brian HeastonDirector
Gene DusenberryDirector
Ron BosTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$221,672
Investment Income
$7,909
Other Revenue
$11,321
Change in Net Assets
$-11,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$238,082
Salaries, Compensation, and Employee Benefits$13,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$54,015--$54,015
Occupancy$40,131--$40,131
Other Salaries and Wages$12,167--$12,167
Fees for Services Legal$6,975--$6,975
Fees for Services Accounting$6,500--$6,500
Insurance$3,558--$3,558
Payroll Taxes$931--$931
Office Expenses$855--$855
Other Employee Benefits$837--$837
Other Expenses$45--$45
All Other Expenses$25--$25
Total Functional Expenses$252,017$0$0$252,017
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, 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 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. 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
2022-01-09
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 L Giem
Phone
4064903473
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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. 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/TotalRevenueGrp/ExclusionAmt07909
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240902
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDDLE CREEK WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MIDD
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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 L Giem
ReturnHeader/ReturnTs02022-01-09T19:13:08-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SHAWN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOS
ReturnHeader/TaxPeriodBeginDt02020-11-01
ReturnHeader/TaxPeriodEndDt02021-10-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$977,032
Liabilities
$2,053
Net assets
$974,979
Revenue
$240,902
Expenses
$252,017
Net income
-$11,115
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