Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
“Agricultural landowners holding water contracts within the district.”
Scores are not available for this record yet.
Assets
Flat$450,577
Flat from 2021
Net Assets
Flat$450,577
Flat from 2021
Liabilities
Flat$0
Flat from 2021
Revenue
Flat$72,086
Flat from 2021
Expenses
Flat$136,471
Flat from 2021
Net Income
Flat-$64,385
Flat from 2021
Agricultural irrigation district
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $440,499 | $443,545 | ▲ $3,046 |
| Cash and Non-Interest-Bearing Accounts | $74,463 | $7,032 | ▼ $67,431 |
| 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 | $514,962 | $450,577 | ▼ $64,385 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $514,962 | $450,577 | ▼ $64,385 |
| Total Net Assets Fund Balance | $514,962 | $450,577 | ▼ $64,385 |
| Total Liabilities and Net Assets / Fund Balance | $514,962 | $450,577 | ▼ $64,385 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lloyd Allen | Dam Tender | PT | $8,700 | $8,700 |
| Barbara Buckley | Secretary-Treas | PT | $2,050 | $2,050 |
| Name | Title |
|---|---|
| Justin Krause | President |
| Mark Young | Vice President |
| Allen Beck | Trustee |
| Richard Scherrer | Trustee |
| Tom Wipf | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $124,898 |
| Salaries, Compensation, and Employee Benefits | $11,573 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $8,700 | $2,050 | - | $10,750 |
| Occupancy | $5,970 | - | - | $5,970 |
| Insurance | $4,755 | - | - | $4,755 |
| Other Expenses | $1,729 | - | - | $1,729 |
| Payroll Taxes | $666 | $157 | - | $823 |
| Office Expenses | - | $647 | - | $647 |
| All Other Expenses | $-44 | - | - | $-44 |
| Total Functional Expenses | $133,617 | $2,854 | $0 | $136,471 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Agricultural landowners holding water contracts within the district.”
“The association has no committees.”
“Our board of trustees has always been provided periodic treasurer reports, but has not been required to review the annual informational tax return. The board will presently discuss this procedure for future implementation.”
“We live in a close-knit rural community. Members and the local public know the trustees of our association and are welcome to request our public documents, to review our finances, and/or to attend our trustee meetings. Our Secretary-Treasurer maintains all vital documents and is happy to meet with people to answer inquiries. People can also contact her via US mail or by telephone.In addition, our informational tax returns are currently available at www.IRS.gov:https://www.irs.gov/charities-non-profits/tax-exempt-organization-search”
“We received notice this month from the IRS that our total assets in 2019-2020 exceeded the 990-EZ threshold of $500,000, so we recently filed an amended return for that year. Additionally, we'd already filed Form 990-EZ for this fiscal year 2020-2021. Since our beginning assets exceed the EZ threshold, we are upgrading our filing to the Full 990 to help ensure full reporting compliance.Our total assets fell below $500,000 before the end of the fiscal year, and so we anticipate we will once again be eligible for the 990-EZ form for 2021-2022.This is a second amendment. We found $231 of expense was recorded in duplicate, and payroll taxes needed to be re-allocated between program & administrative categories on the functional expenses schedule.”
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/ExplanationTxt | 0 | Agricultural landowners holding water contracts within the district. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The association has no committees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Our board of trustees has always been provided periodic treasurer reports, but has not been required to review the annual informational tax return. The board will presently discuss this procedure for future implementation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | We live in a close-knit rural community. Members and the local public know the trustees of our association and are welcome to request our public documents, to review our finances, and/or to attend our trustee meetings. Our Secretary-Treasurer maintains all vital documents and is happy to meet with people to answer inquiries. People can also contact her via US mail or by telephone.In addition, our informational tax returns are currently available at www.IRS.gov:https://www.irs.gov/charities-non-profits/tax-exempt-organization-search |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | We received notice this month from the IRS that our total assets in 2019-2020 exceeded the 990-EZ threshold of $500,000, so we recently filed an amended return for that year. Additionally, we'd already filed Form 990-EZ for this fiscal year 2020-2021. Since our beginning assets exceed the EZ threshold, we are upgrading our filing to the Full 990 to help ensure full reporting compliance.Our total assets fell below $500,000 before the end of the fiscal year, and so we anticipate we will once again be eligible for the 990-EZ form for 2021-2022.This is a second amendment. We found $231 of expense was recorded in duplicate, and payroll taxes needed to be re-allocated between program & administrative categories on the functional expenses schedule. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Amended Explanation |
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| IRS990/TotalAssetsGrp/BOYAmt | 0 | 514962 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 450577 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2854 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 133617 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 136471 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 514962 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 450577 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 136471 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 69041 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 10750 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 72086 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 72086 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 514962 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 450577 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 486 |
| IRS990/USAddress/CityNm | 0 | AUGUSTA |
| IRS990/USAddress/StateAbbreviationCd | 0 | MT |
| IRS990/USAddress/ZIPCd | 0 | 59410 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BARBARA J BUCKLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Secretary-Treas |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-04-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NILAN WATER USERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NILA |
| ReturnHeader/Filer/EIN | 0 | 810243731 |
| ReturnHeader/Filer/PhoneNum | 0 | 4065623417 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 486 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | AUGUSTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 59410 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810529486 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Gary Kasper & Company Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 324 Central Ave Box 308 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Fairfield |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 59436 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4064672410 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Gary G Kasper EA LPA |
| ReturnHeader/ReturnTs | 0 | 2022-04-25T16:07:32-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | BARBARA J |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BUCKLEY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-10-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.