Civic Intelligence

Big Sky Water Users Association

990EZ • Fiscal year 2024 • EIN 82-0311290

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 16, 2025

Organization Profile
PO Box 4962Pocatello, ID 83205

(208) 872-4724

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

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

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.00x

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

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

38%

Higher net margin than 90% of similar nonprofits.

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2024 filings • 501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$103,137

Up $68,260 (+196%) from 2020

Net Assets

Up

$103,137

Up $68,260 (+196%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin90th percentile

Revenue

Up

$82,783

Up $47,381 (+134%) from 2020

Expenses

Up

$51,317

Up $3,737 (+7.9%) from 2020

Net Income

Up

$31,466

Up $43,644 (+358%) from 2020

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2011: $32,668Liabilities 2011: $02011Assets 2012: $34,713Liabilities 2012: $02012Assets 2013: $1,756Liabilities 2013: $0Net Assets 2013: $1,7562013Assets 2014: $904Liabilities 2014: $0Net Assets 2014: $9042014Assets 2015: $5,537Liabilities 2015: $0Net Assets 2015: $5,5372015Assets 2016: $7,969Liabilities 2016: $0Net Assets 2016: $7,9692016Assets 2017: $12,814Liabilities 2017: $0Net Assets 2017: $12,8142017Assets 2018: $9,653Liabilities 2018: $0Net Assets 2018: $9,6532018Assets 2019: $45,800Liabilities 2019: $0Net Assets 2019: $45,8002019Assets 2020: $34,877Liabilities 2020: $0Net Assets 2020: $34,8772020Assets 2024: $103,137Liabilities 2024: $0Net Assets 2024: $103,1372024

Highlighted filing

2024

Assets$103,137
Liabilities$0
Net Assets$103,137
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2011: $35,490Expenses 2011: $32,299Net Income 2011: $3,1912011Revenue 2012: $38,722Expenses 2012: $36,575Net Income 2012: $2,1472012Revenue 2013: $32,514Expenses 2013: $38,176Net Income 2013: -$5,6622013Revenue 2014: $39,659Expenses 2014: $40,511Net Income 2014: -$8522014Revenue 2015: $35,448Expenses 2015: $25,697Net Income 2015: $9,7512015Revenue 2016: $44,853Expenses 2016: $42,421Net Income 2016: $2,4322016Revenue 2017: $35,601Expenses 2017: $30,756Net Income 2017: $4,8452017Revenue 2018: $34,195Expenses 2018: $37,356Net Income 2018: -$3,1612018Revenue 2019: $37,719Expenses 2019: $24,085Net Income 2019: $13,6342019Revenue 2020: $35,402Expenses 2020: $47,580Net Income 2020: -$12,1782020Revenue 2024: $82,783Expenses 2024: $51,317Net Income 2024: $31,4662024

Highlighted filing

2024

Revenue$82,783
Expenses$51,317
Net Income$31,466
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$82,783
Mission and Program Overview

Mission

Provide water utilities to neighborhood

Community water sharing and well

Program Services

DescriptionGrantsExpenses
CONTINUED TO PROVIDE WATER AND UTILITY SERVICES EFFICIENTLY TO NEIGHBORHOOD-$0
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JENA LORDSTreasurerPT$0--
WENDY HOAGLANDSecretary-$0--
ALAN HOAGLANDVPPT$0--
CURTIS KUGLERPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Big Sky Water Users Association Inc
EIN
82-0311290
In Care Of
% JENA LORDS
Address
PO BOX 4962, POCATELLO, ID 83205

Signing Officer

Name
Jena Lords
Title
Treasurer
Phone
2088724724
Signed
2025-10-16
Discuss with paid preparer
Yes

Preparer

Firm
Christensen & Hobbs
Address
203 S GARFIELD AVE, POCATELLO, ID 83204
Preparer
Erin Hobbs
Phone
2082388829
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountBANKING FEES 1,281INSURANCE 1,371WORK COMP 115”

Description of other assets Part II line 24

“Category Beginning of Year End of YearMEMBERSHIP RECEIVABLES 0 17,921”

Raw XML Appendix110 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/PersonNm0JENA LORDS
IRS990EZ/BooksInCareOfDetail/PhoneNum02088724724
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01868 FALCON CIRCLE EAST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0POCATELLO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083204
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt071671
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt085216
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt031466
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt016604
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt071671
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0103137
IRS990EZ/GrossReceiptsAmt082783
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt082783
IRS990EZ/NetAssetsOrFundBalancesBOYAmt071671
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0103137
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt071671
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0103137
IRS990EZ/OccupancyRentUtltsAndMaintAmt023361
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JENA LORDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WENDY HOAGLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALAN HOAGLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CURTIS KUGLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt017921
IRS990EZ/OtherExpensesTotalAmt02767
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COMMUNITY WATER SHARING AND WELL
IRS990EZ/PrintingPublicationsPostageAmt0263
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONTINUED TO PROVIDE WATER AND UTILITY SERVICES EFFICIENTLY TO NEIGHBORHOOD
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08322
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt051317
IRS990EZ/TotalRevenueAmt082783
IRS990EZ/TransactionWithControlEntInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountBANKING FEES 1,281INSURANCE 1,371WORK COMP 115
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Category Beginning of Year End of YearMEMBERSHIP RECEIVABLES 0 17,921
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENA LORDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02088724724
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG SKY WATER USERS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BIGS
ReturnHeader/Filer/EIN0820311290
ReturnHeader/Filer/InCareOfNm0% JENA LORDS
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4962
ReturnHeader/Filer/USAddress/CityNm0POCATELLO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083205
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464102362
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHRISTENSEN & HOBBS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0203 S GARFIELD AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0POCATELLO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083204
ReturnHeader/PreparerPersonGrp/PhoneNum02082388829
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIN HOBBS
ReturnHeader/ReturnTs02025-11-17T16:05:40-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,137
Liabilities
$0
Net assets
$103,137
Revenue
$82,783
Expenses
$51,317
Net income
$31,466
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.83$0.51$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.35$0.48$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.00$0.46$0.38$0.24$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.34$0.37$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.00$0.13$0.36$0.31$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.45$0.42$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.00$0.06$0.35$0.26$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.40$0.41$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.33$0.38$0.06
2012Summary only. Only limited summary data is available for this year.$0.35$0.00$0.39$0.37$0.02
2011Summary only. Only limited summary data is available for this year.$0.33$0.00$0.35$0.32$0.03