Civic Intelligence

Nilan Water Users Association

990 • Fiscal year 2025 • EIN 81-0243731

Nov 01, 2024 to Oct 31, 2025 • Filed on Jan 30, 2026

Organization ProfileN/A
PO Box 486Augusta, MT 59410

(406) 261-2250

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.00x

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

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Net Margin

92nd percentile

46%

Higher net margin than 92% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

87th percentile

$10,650

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Source year 2025

Asset Growth

73rd percentile

7.2%

Faster asset growth than 73% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

31st percentile

-2.0%

Faster revenue growth than 31% of similar nonprofits.

2025 filings • 501(c)12 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$603,739

Up $40,625 (+7.2%) from 2024

Net Assets

Up

$603,739

Up $40,625 (+7.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin92nd percentile

Revenue

Down

$87,390

Down $1,779 (-2.0%) from 2024

Expenses

Down

$46,765

Down $1,744 (-3.6%) from 2024

Net Income

Down

$40,625

Down $35 (-0.1%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth73rd 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

2025

Assets$603,739
Liabilities$0
Net Assets$603,739
Open 2025 Filing

Operations Trend

Revenue Growth31st 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

2025

Revenue$87,390
Expenses$46,765
Net Income$40,625
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Jan 30, 2026
Return Version
2024v5.2
Gross Receipts
$87,390
Mission and Program Overview

Mission

Agricultural irrigation district

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$526,354$545,857▲ $19,503
Cash and Non-Interest-Bearing Accounts$10,552$36,773▲ $26,221
Land, Buildings, and Equipment, Net$26,208$21,109▼ $5,099
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$563,114$603,739▲ $40,625
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$563,114$603,739▲ $40,625
Total Net Assets Fund Balance$563,114$603,739▲ $40,625
Total Liabilities and Net Assets / Fund Balance$563,114$603,739▲ $40,625

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,109$14,585$35,694
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Lloyd AllenOperationsPT$10,650$10,650
Barbara BuckleyTreasuryPT$925$925

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$63,196
Investment Income
$23,003
Other Revenue
$1,191
Change in Net Assets
$40,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$31,398
Salaries, Compensation, and Employee Benefits$15,367
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$10,650$3,625-$14,275
Insurance$7,329$115-$7,444
Depreciation Depletion$5,099--$5,099
Payroll Taxes$1,092--$1,092
Other Expenses$534--$534
Office Expenses-$414-$414
Fees for Services Accounting-$380-$380
All Other Expenses-$6-$6
Total Functional Expenses$42,225$4,540$0$46,765
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
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
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

“No review was or will be conducted.”

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
4062612250
Address
PO BOX 486, AUGUSTA, MT 59410

Signing Officer

Name
Jamie Fuller
Title
Treasurer
Signed
2026-01-30
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
Teton Accounting Inc
Address
324 Central Ave Box 308, Fairfield, MT 59436
Preparer
Kelly McInerney CPA
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/ExplanationTxt2No review was or will be conducted.
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0563114
IRS990/TotalAssetsEOYAmt0603739
IRS990/TotalAssetsGrp/BOYAmt0563114
IRS990/TotalAssetsGrp/EOYAmt0603739
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04540
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042225
IRS990/TotalFunctionalExpensesGrp/TotalAmt046765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0563114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0603739
IRS990/TotalProgramServiceExpensesAmt042225
IRS990/TotalProgramServiceRevenueAmt063196
IRS990/TotalReportableCompFromOrgAmt014275
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087390
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt087390
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0563114
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0603739
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jamie Fuller
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NILAN WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NILA
ReturnHeader/Filer/EIN0810243731
ReturnHeader/Filer/PhoneNum04062612250
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/BusinessNameLine1Txt0Teton Accounting 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/PreparerPersonNm0Kelly McInerney CPA
ReturnHeader/ReturnTs02026-01-30T07:53:58-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$603,739
Liabilities
$0
Net assets
$603,739
Revenue
$87,390
Expenses
$46,765
Net income
$40,625
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