Civic Intelligence

Nilan Water Users Association

990 • Fiscal year 2021 • EIN 81-0243731

Nov 01, 2020 to Oct 31, 2021 • Filed on Apr 19, 2022

Organization ProfileN/A
PO Box 486Augusta, MT 59410

(406) 562-3417

Siviq Scores

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

Liabilities / Assets

34th percentile

0.00x

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

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

34th percentile

0.00x

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

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Net Margin

3rd percentile

-89%

Higher net margin than 3% of similar nonprofits.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Top Officer Pay

90th percentile

$8,700

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2021 filings • 501(c)12 • <$500k nonprofits • Source year 2021

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

68th percentile

8.3%

Faster revenue growth than 68% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$450,577

Down $64,385 (-13%) from 2020

Net Assets

Down

$450,577

Down $64,385 (-13%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue34th percentileNet Margin3rd percentile

Revenue

Up

$72,086

Up $5,505 (+8.3%) from 2020

Expenses

Up

$136,471

Up $108,760 (+392%) from 2020

Net Income

Down

-$64,385

Down $103,255 (-266%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$800K$600K$400K$200K$0Assets 2020: $514,962Liabilities 2020: $0Net Assets 2020: $514,9622020Assets 2021: $450,577Liabilities 2021: $0Net Assets 2021: $450,5772021Assets 2022: $486,943Liabilities 2022: $0Net Assets 2022: $486,9432022Assets 2023: $522,454Liabilities 2023: $0Net Assets 2023: $522,4542023Assets 2024: $563,114Liabilities 2024: $0Net Assets 2024: $563,1142024Assets 2025: $603,739Liabilities 2025: $0Net Assets 2025: $603,7392025

Highlighted filing

2021

Assets$450,577
Liabilities$0
Net Assets$450,577
Open 2021 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2020: $66,581Expenses 2020: $27,711Net Income 2020: $38,8702020Revenue 2021: $72,086Expenses 2021: $136,471Net Income 2021: -$64,3852021Revenue 2022: $67,361Expenses 2022: $30,994Net Income 2022: $36,3672022Revenue 2023: $70,951Expenses 2023: $35,440Net Income 2023: $35,5112023Revenue 2024: $89,169Expenses 2024: $48,509Net Income 2024: $40,6602024Revenue 2025: $87,390Expenses 2025: $46,765Net Income 2025: $40,6252025

Highlighted filing

2021

Revenue$72,086
Expenses$136,471
Net Income-$64,385
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2020 to Oct 31, 2021
Signed
Apr 19, 2022
Return Version
2020v4.0
Gross Receipts
$72,086
Mission and Program Overview

Mission

Agricultural irrigation district

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lloyd AllenDam TenderPT$8,700$8,700
Barbara BuckleySecretary-TreasPT$2,050$2,050

Board Members and Trustees

NameTitle
Justin KrausePresident
Mark YoungVice President
Allen BeckTrustee
Richard ScherrerTrustee
Tom WipfTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$69,041
Investment Income
$3,045
Other Revenue
$0
Change in Net Assets
$-64,385
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$8,700$2,050-$10,750
Occupancy---$5,970
Insurance$4,755--$4,755
Other Expenses$1,729--$1,729
Office Expenses-$878-$878
Payroll Taxes$658$165-$823
All Other Expenses$-275--$-275
Total Functional Expenses$127,408$3,093$0$136,471
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Agricultural landowners holding water contracts within the district.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“The association has no committees.”

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

“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.”

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

“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”

Filing and Contact Details

Filer

Filer Name
Nilan Water Users Association
EIN
81-0243731
Phone
4065623417
Address
PO BOX 486, AUGUSTA, MT 59410

Signing Officer

Name
Barbara J Buckley
Title
Secretary-Treas
Signed
2022-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Krause
Formed
1950
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
5

Preparer

Firm
Gary Kasper & Company Inc
Address
324 Central Ave Box 308, Fairfield, MT 59436
Preparer
Gary G Kasper EA LPA
Phone
4064672410
Supplemental Narrative

Additional Explanations

Amended Explanation

“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.”

Raw XML Appendix352 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Agricultural irrigation district
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0-275
IRS990/AllOtherExpensesGrp/TotalAmt0-275
IRS990/AmendedReturnInd0X
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0BARBARA J BUCKLEY
IRS990/BooksInCareOfDetail/PhoneNum04062107770
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 486
IRS990/BooksInCareOfDetail/USAddress/CityNm0AUGUSTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059410
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt074463
IRS990/CashNonInterestBearingGrp/EOYAmt07032
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02050
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt08700
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt010750
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03045
IRS990/CYOtherExpensesAmt0124898
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt069041
IRS990/CYRevenuesLessExpensesAmt0-64385
IRS990/CYSalariesCompEmpBnftPaidAmt011573
IRS990/CYTotalExpensesAmt0136471
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt072086
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Ditch rider, general maintenance, repairs, monitoring and operation of flood gates and canals.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0127408
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt310.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt520.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0LLOYD ALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm1BARBARA BUCKLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2JUSTIN KRAUSE
IRS990/Form990PartVIISectionAGrp/PersonNm3MARK YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD SCHERRER
IRS990/Form990PartVIISectionAGrp/PersonNm5TOM WIPF
IRS990/Form990PartVIISectionAGrp/PersonNm6ALLEN BECK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt08700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12050
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0DAM TENDER
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary-Treas
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01950
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt072086
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt04755
IRS990/InsuranceGrp/TotalAmt04755
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03045
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03045
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Agricultural irrigation district
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0514962
IRS990/NetAssetsOrFundBalancesEOYAmt0450577
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0514962
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0450577
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt05970
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0878
IRS990/OfficeExpensesGrp/TotalAmt0878
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Major Dam Repair
IRS990/OtherExpensesGrp/Desc1Major Canal Repair
IRS990/OtherExpensesGrp/Desc2MT DNRC Water Contracts
IRS990/OtherExpensesGrp/Desc3Vehicle Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt065600
IRS990/OtherExpensesGrp/ProgramServicesAmt141114
IRS990/OtherExpensesGrp/ProgramServicesAmt25127
IRS990/OtherExpensesGrp/ProgramServicesAmt31729
IRS990/OtherExpensesGrp/TotalAmt065600
IRS990/OtherExpensesGrp/TotalAmt141114
IRS990/OtherExpensesGrp/TotalAmt25127
IRS990/OtherExpensesGrp/TotalAmt31729
IRS990/OtherRevenueMiscGrp/BusinessCd0110000
IRS990/OtherRevenueMiscGrp/Desc0Work Comp Refund
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0165
IRS990/PayrollTaxesGrp/ProgramServicesAmt0658
IRS990/PayrollTaxesGrp/TotalAmt0823
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JUSTIN KRAUSE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0110000
IRS990/ProgramServiceRevenueGrp/Desc0Water contracts
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt069041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt069041
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt02611
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt016139
IRS990/PYOtherRevenueAmt0106
IRS990/PYProgramServiceRevenueAmt063864
IRS990/PYRevenuesLessExpensesAmt038870
IRS990/PYSalariesCompEmpBnftPaidAmt011572
IRS990/PYTotalExpensesAmt027711
IRS990/PYTotalRevenueAmt066581
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-64385
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt069041
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0440499
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0443545
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Agricultural landowners holding water contracts within the district.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The association has no committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Our 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/ExplanationTxt3We 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/ExplanationTxt4We 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Amended Explanation
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0514962
IRS990/TotalAssetsEOYAmt0450577
IRS990/TotalAssetsGrp/BOYAmt0514962
IRS990/TotalAssetsGrp/EOYAmt0450577
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127408
IRS990/TotalFunctionalExpensesGrp/TotalAmt0136471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0514962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0450577
IRS990/TotalProgramServiceExpensesAmt0127408
IRS990/TotalProgramServiceRevenueAmt069041
IRS990/TotalReportableCompFromOrgAmt010750
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072086
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt072086
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0514962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0450577
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 486
IRS990/USAddress/CityNm0AUGUSTA
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059410
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA J BUCKLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NILAN WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NILA
ReturnHeader/Filer/EIN0810243731
ReturnHeader/Filer/PhoneNum04065623417
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 486
ReturnHeader/Filer/USAddress/CityNm0AUGUSTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059410
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810529486
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary Kasper & Company Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0324 Central Ave Box 308
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fairfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059436
ReturnHeader/PreparerPersonGrp/PhoneNum04064672410
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary G Kasper EA LPA
ReturnHeader/ReturnTs02022-04-19T14:52:04-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARBARA J
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BUCKLEY
ReturnHeader/TaxPeriodBeginDt02020-11-01
ReturnHeader/TaxPeriodEndDt02021-10-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$450,577
Liabilities
$0
Net assets
$450,577
Revenue
$72,086
Expenses
$136,471
Net income
-$64,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.04$0.00$6.04$0.87$0.47$0.41
2024Detailed filing. Detailed filing data is available for this year.$5.63$0.00$5.63$0.89$0.49$0.41
2023Detailed filing. Detailed filing data is available for this year.$5.22$0.00$5.22$0.71$0.35$0.36
2022Detailed filing. Detailed filing data is available for this year.$4.87$0.00$4.87$0.67$0.31$0.36
2021Detailed filing. Detailed filing data is available for this year.$4.51$0.00$4.51$0.72$1.36$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.15$0.00$5.15$0.67$0.28$0.39