Civic Intelligence

Highland Park Utilities Association

EIN 81-0300389 • 501(c)12 • Glendive, MT

Profile

To supply water to hpu subdivision

PO Box 1290Glendive, MT 59330

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.06x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

5.6%

Faster asset growth than 67% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

54th percentile

4.0%

Faster revenue growth than 54% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$287,104

Up $13,266 (+4.8%) from 2024

Liabilities

Down

$15,986

Down $1,503 (-8.6%) from 2024

Net Assets

Up

$271,118

Up $14,769 (+5.8%) from 2024

Operations
Liabilities / Revenue73rd percentileNet Margin70th percentile

Revenue

Up

$83,164

Up $7,235 (+9.5%) from 2024

Expenses

Up

$68,395

Up $6,155 (+9.9%) from 2024

Net Income

Up

$14,769

Up $1,080 (+7.9%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2010: $206,240Liabilities 2010: $8,866Net Assets 2010: $197,3742010Assets 2011: $215,474Liabilities 2011: $9,908Net Assets 2011: $205,5662011Assets 2012: $212,209Liabilities 2012: $10,8082012Assets 2013: $229,578Liabilities 2013: $11,046Net Assets 2013: $218,5322013Assets 2014: $235,700Liabilities 2014: $10,965Net Assets 2014: $224,7352014Assets 2015: $240,908Liabilities 2015: $11,700Net Assets 2015: $229,2082015Assets 2016: $234,375Liabilities 2016: $11,812Net Assets 2016: $222,5642016Assets 2017: $237,128Liabilities 2017: $11,961Net Assets 2017: $225,1672017Assets 2018: $226,743Liabilities 2018: $11,996Net Assets 2018: $215,3682018Assets 2019: $266,741Liabilities 2019: $83,210Net Assets 2019: $191,5202019Assets 2020: $220,917Liabilities 2020: $13,317Net Assets 2020: $207,6002020Assets 2021: $225,298Liabilities 2021: $12,448Net Assets 2021: $212,8502021Assets 2022: $244,849Liabilities 2022: $13,969Net Assets 2022: $230,8802022Assets 2023: $257,577Liabilities 2023: $14,916Net Assets 2023: $242,6612023Assets 2024: $273,838Liabilities 2024: $17,489Net Assets 2024: $256,3492024Assets 2025: $287,104Liabilities 2025: $15,986Net Assets 2025: $271,1182025

Highlighted filing

2025

Assets$287,104
Liabilities$15,986
Net Assets$271,118
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2010: $57,468Expenses 2010: $54,180Net Income 2010: $3,2882010Revenue 2011: $59,314Expenses 2011: $51,122Net Income 2011: $8,1922011Revenue 2012: $59,923Expenses 2012: $64,088Net Income 2012: -$4,1652012Revenue 2013: $64,305Expenses 2013: $47,174Net Income 2013: $17,1312013Revenue 2014: $59,532Expenses 2014: $53,329Net Income 2014: $6,2032014Revenue 2015: $59,444Expenses 2015: $54,972Net Income 2015: $4,4722015Revenue 2016: $59,084Expenses 2016: $65,728Net Income 2016: -$6,6442016Revenue 2017: $58,788Expenses 2017: $56,184Net Income 2017: $2,6042017Revenue 2018: $57,635Expenses 2018: $67,434Net Income 2018: -$9,7992018Revenue 2019: $44,576Expenses 2019: $67,803Net Income 2019: -$23,2272019Revenue 2020: $59,950Expenses 2020: $58,458Net Income 2020: $1,4922020Revenue 2021: $65,508Expenses 2021: $60,457Net Income 2021: $5,0512021Revenue 2022: $76,589Expenses 2022: $58,559Net Income 2022: $18,0302022Revenue 2023: $76,819Expenses 2023: $65,038Net Income 2023: $11,7812023Revenue 2024: $75,929Expenses 2024: $62,240Net Income 2024: $13,6892024Revenue 2025: $83,164Expenses 2025: $68,395Net Income 2025: $14,7692025

Highlighted filing

2025

Revenue$83,164
Expenses$68,395
Net Income$14,769
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$287,104
Liabilities
$15,986
Net assets
$271,118
Revenue
$83,164
Expenses
$68,395
Net income
$14,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.87$0.16$2.71$0.83$0.68$0.15
2024Detailed filing. Detailed filing data is available for this year.$2.74$0.17$2.56$0.76$0.62$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.58$0.15$2.43$0.77$0.65$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.45$0.14$2.31$0.77$0.59$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.12$2.13$0.66$0.60$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.21$0.13$2.08$0.60$0.58$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.83$1.92$0.45$0.68$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.27$0.12$2.15$0.58$0.67$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.37$0.12$2.25$0.59$0.56$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.34$0.12$2.23$0.59$0.66$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.41$0.12$2.29$0.59$0.55$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.36$0.11$2.25$0.60$0.53$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.30$0.11$2.19$0.64$0.47$0.17
2012Summary only. Only limited summary data is available for this year.$2.12$0.11$0.60$0.64$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.10$2.06$0.59$0.51$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.09$1.97$0.57$0.54$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 17, 2026
Return Version
2025v4.0
Gross Receipts
$83,164
Mission and Program Overview

Mission

To supply water to hpu subdivision

Program Services

DescriptionGrantsExpenses
SUPPLIES WATER SERVICE TO APPROXIMATELY 160 RESIDENTIAL HOMES IN HIGHLAND PARK SUBDIVISION AND SUMMER IRRIGATION-$68,395
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSHUA SPURLINTreasurer-$0--
DEBBIE SPICHERSecretary-$0--
MARK MOOREVice President-$0--
SONJA TUMAPresident-$0--
MISTY DORSEYRepresentative-$0--
Filing and Contact Details

Filer

Filer Name
Highland Park Utilities Association
EIN
81-0300389
In Care Of
% SONJA TUMA
Phone
4063774944
Address
PO BOX 1290, GLENDIVE, MT 59330

Signing Officer

Name
Sonja Tuma
Title
President
Phone
4063774944
Signed
2026-02-17
Discuss with paid preparer
Yes

Preparer

Firm
AgCountry Accounting PLLC
Address
PO Box 1290, Glendive, MT 59330
Preparer
Barbara Pirrie CPA
Phone
4063774944
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 3,282INSURANCE 4,052DUES 250WATER TESTS 2,630BILLING SOFTWARE 3,886SUPPLIES 272”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS RECEIVABLE 2,561 1,438CUSTOMER DEPOSITS 14,928 14,548”

Raw XML Appendix120 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0AGCOUNTRY ACCOUNTING PLLC
IRS990EZ/BooksInCareOfDetail/PhoneNum04063774944
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1290
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GLENDIVE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059330
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0260715
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0277263
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014769
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09944
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0273838
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0287104
IRS990EZ/GrossReceiptsAmt083164
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02524
IRS990EZ/LandAndBuildingsGrp/BOYAmt013123
IRS990EZ/LandAndBuildingsGrp/EOYAmt09841
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0110
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0256349
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0271118
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0256349
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0271118
IRS990EZ/OccupancyRentUtltsAndMaintAmt042914
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSHUA SPURLIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBBIE SPICHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARK MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SONJA TUMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MISTY DORSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4REPRESENTATIVE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt014372
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO SUPPLY WATER TO HPU SUBDIVISION
IRS990EZ/PrintingPublicationsPostageAmt01165
IRS990EZ/ProgramServiceRevenueAmt080530
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUPPLIES WATER SERVICE TO APPROXIMATELY 160 RESIDENTIAL HOMES IN HIGHLAND PARK SUBDIVISION AND SUMMER IRRIGATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt068395
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt017489
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt015986
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt068395
IRS990EZ/TotalProgramServiceExpensesAmt068395
IRS990EZ/TotalRevenueAmt083164
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountDepreciation from 4562 3,282INSURANCE 4,052DUES 250WATER TESTS 2,630BILLING SOFTWARE 3,886SUPPLIES 272
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearACCOUNTS RECEIVABLE 2,561 1,438CUSTOMER DEPOSITS 14,928 14,548
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SONJA TUMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04063774944
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND PARK UTILITIES ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0810300389
ReturnHeader/Filer/InCareOfNm0% SONJA TUMA
ReturnHeader/Filer/PhoneNum04063774944
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1290
ReturnHeader/Filer/USAddress/CityNm0GLENDIVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059330
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0812126055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AgCountry Accounting PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 1290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Glendive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059330
ReturnHeader/PreparerPersonGrp/PhoneNum04063774944
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA PIRRIE CPA
ReturnHeader/ReturnTs02026-02-17T14:57:34-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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