Civic Intelligence

Nilan Water Users Association

990 • Fiscal year 2023 • EIN 81-0243731

Nov 01, 2022 to Oct 31, 2023 • Filed on Mar 08, 2024

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

16th percentile

0.00x

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

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

16th percentile

0.00x

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

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Net Margin

95th percentile

50%

Higher net margin than 95% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$9,600

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2023

Asset Growth

72nd percentile

7.3%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

5.3%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets16th percentile

Assets

Up

$522,454

Up $35,511 (+7.3%) from 2022

Net Assets

Up

$522,454

Up $35,511 (+7.3%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin95th percentile

Revenue

Up

$70,951

Up $3,590 (+5.3%) from 2022

Expenses

Up

$35,440

Up $4,446 (+14%) from 2022

Net Income

Down

$35,511

Down $856 (-2.4%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2023

Assets$522,454
Liabilities$0
Net Assets$522,454
Open 2023 Filing

Operations Trend

Revenue Growth50th 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

2023

Revenue$70,951
Expenses$35,440
Net Income$35,511
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Mar 8, 2024
Return Version
2022v5.0
Gross Receipts
$70,951
Mission and Program Overview

Mission

Agricultural irrigation district

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$434,257$436,258▲ $2,001
Cash and Non-Interest-Bearing Accounts$52,685$59,544▲ $6,859
Land, Buildings, and Equipment, Net-$26,652-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$486,943$522,454▲ $35,511
Other Assets Total$1$0▼ $1
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$486,943$522,454▲ $35,511
Total Net Assets Fund Balance$486,943$522,454▲ $35,511
Total Liabilities and Net Assets / Fund Balance$486,943$522,454▲ $35,511

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,652$4,442$31,094
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lloyd AllenDam TenderPT$9,600$9,600
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
$68,841
Investment Income
$2,000
Other Revenue
$110
Change in Net Assets
$35,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,895
Salaries, Compensation, and Employee Benefits$12,545
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$11,650--$11,650
Insurance$5,903--$5,903
Depreciation Depletion$4,442--$4,442
Occupancy$2,127--$2,127
Other Expenses$1,743--$1,743
Payroll Taxes$895--$895
Office Expenses$251--$251
Total Functional Expenses$35,440$0$0$35,440
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, Section A, Line 6

“Agricultural landowners holding water contracts within the district.”

Form 990, Part VI, Section A, Line 8B

“The association has no committees.”

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

“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, Section C, Line 19

“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
2024-03-08
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
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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/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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt035440
IRS990/TotalFunctionalExpensesGrp/TotalAmt035440
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0486943
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0522454
IRS990/TotalProgramServiceExpensesAmt035440
IRS990/TotalProgramServiceRevenueAmt068841
IRS990/TotalReportableCompFromOrgAmt011650
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt070951
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt070951
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0486943
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0522454
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA J BUCKLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-08
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/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02024-03-08T13:40:41-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARBARA J
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BUCKLEY
ReturnHeader/TaxPeriodBeginDt02022-11-01
ReturnHeader/TaxPeriodEndDt02023-10-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$522,454
Liabilities
$0
Net assets
$522,454
Revenue
$70,951
Expenses
$35,440
Net income
$35,511
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