Civic Intelligence

Spirit Bend Water Association Inc

EIN 82-0430323 • 501(c)12 • Spirit Lake, ID

Profile

Construct, maintain and operate a private water system to members for supplying water for domestic, livestock and irrigation purposes

Star Route Box 52BSpirit Lake, ID 83869

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

90th percentile

43%

Higher net margin than 90% of similar nonprofits.

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

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 2024

Asset Growth

93rd percentile

37%

Faster asset growth than 93% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

81%

Faster revenue growth than 94% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$188,344

Up $50,727 (+37%) from 2023

Liabilities

Flat

$318

Flat from 2023

Net Assets

$188,026

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue41st percentileNet Margin90th percentile

Revenue

Up

$118,705

Up $53,076 (+81%) from 2023

Expenses

Down

$67,978

Down $14,832 (-18%) from 2023

Net Income

Up

$50,727

Up $67,908 (+395%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$300K$200K$100K$0Assets 2015: $200,612Liabilities 2015: $30,908Net Assets 2015: $169,7042015Assets 2016: $226,006Liabilities 2016: $23,5192016Assets 2017: $234,497Liabilities 2017: $14,2202017Assets 2018: $149,690Liabilities 2018: $6,019Net Assets 2018: $143,6712018Assets 2019: $145,291Liabilities 2019: $663Net Assets 2019: $144,6282019Assets 2020: $134,419Liabilities 2020: $02020Assets 2021: $146,147Liabilities 2021: $318Net Assets 2021: $145,8292021Assets 2022: $154,793Liabilities 2022: $318Net Assets 2022: $154,4752022Assets 2023: $137,617Liabilities 2023: $3182023Assets 2024: $188,344Liabilities 2024: $318Net Assets 2024: $188,0262024

Highlighted filing

2024

Assets$188,344
Liabilities$318
Net Assets$188,026
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$150K$100K$50K$0-$50KRevenue 2015: $76,486Expenses 2015: $45,280Net Income 2015: $31,2062015Revenue 2016: $42,387Expenses 2016: $18,911Net Income 2016: $23,4762016Revenue 2017: $44,842Expenses 2017: $27,052Net Income 2017: $17,7902017Revenue 2018: $61,304Expenses 2018: $41,563Net Income 2018: $19,7412018Revenue 2019: $35,632Expenses 2019: $34,675Net Income 2019: $9572019Revenue 2020: $41,656Expenses 2020: $51,865Net Income 2020: -$10,2092020Revenue 2021: $65,234Expenses 2021: $53,824Net Income 2021: $11,4102021Revenue 2022: $62,763Expenses 2022: $54,090Net Income 2022: $8,6732022Revenue 2023: $65,629Expenses 2023: $82,810Net Income 2023: -$17,1812023Revenue 2024: $118,705Expenses 2024: $67,978Net Income 2024: $50,7272024

Highlighted filing

2024

Revenue$118,705
Expenses$67,978
Net Income$50,727
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$188,344
Liabilities
$318
Net assets
$188,026
Revenue
$118,705
Expenses
$67,978
Net income
$50,727
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.00$1.88$1.19$0.68$0.51
2023Summary only. Only limited summary data is available for this year.$1.38$0.00$0.66$0.83$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.54$0.63$0.54$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.00$1.46$0.65$0.54$0.11
2020Summary only. Only limited summary data is available for this year.$1.34$0.00$0.42$0.52$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.01$1.45$0.36$0.35$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.50$0.06$1.44$0.61$0.42$0.20
2017Summary only. Only limited summary data is available for this year.$2.34$0.14$0.45$0.27$0.18
2016Summary only. Only limited summary data is available for this year.$2.26$0.24$0.42$0.19$0.23
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.31$1.70$0.76$0.45$0.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 18, 2025
Return Version
2024v5.2
Gross Receipts
$118,705
Mission and Program Overview

Mission

Construct, maintain and operate a private water system to members for supplying water for domestic, livestock and irrigation purposes

Program Services

DescriptionGrantsExpenses
DIRECT COSTS OF WATER DISTRIBUTION--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bruce AlexanderPresidentPT$0--
Doug MeltonDirector-$0--
Mike MentelVice PresidentPT$0--
Larry CanaanSecretary-$0--
Luanne UrferTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Spirit Bend Water Association Inc
EIN
82-0430323
Phone
2089460293
Address
STAR ROUTE BOX 52B, SPIRIT LAKE, ID 83869

Signing Officer

Name
Luanne Urfer
Title
Treasurer
Signed
2025-08-18
Discuss with paid preparer
Yes

Preparer

Firm
Magnuson McHugh Dougherty CPAs
Address
2100 Northwest Blvd Suite 400, Coeur dAlene, ID 83814
Preparer
Michelle Schini Haneline
Phone
2087659500
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $1871”

Other Expenses.1009

“Depreciation $8826”

Other Expenses.1012

“Insurance $3379”

Other Expenses.1

“UTILITIES $7584”

Other Expenses.2

“Repair and maintenance $5403”

Other Expenses.3

“WATER TESTING $1150”

Other Expenses.4

“BANK CHARGES $151”

Other Assets.1003

“Machinery and Equipment - Beginning $57100 Machinery and Equipment - Ending $48274”

Other Assets.1005

“Accounts Receivable - Beginning $4286 Accounts Receivable - Ending $3260”

Other Assets.1

“UNDEPOSITED FUNDS - Beginning $289 UNDEPOSITED FUNDS - Ending $0”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $61 Accounts Payable and Accrued Expenses - Ending $61”

Total Liabilities.1

“DEPOSIT ERRORS - Beginning $257 DEPOSIT ERRORS - Ending $257”

Changes to Organizing or Governing Documents

“The organization updated its bylaws in 2024.”

Raw XML Appendix145 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/PersonNm0Luanne Urfer
IRS990EZ/BooksInCareOfDetail/PhoneNum09077955357
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0Star Route Box 52B
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spirit Lake
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083869
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt075942
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0112680
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0true
IRS990EZ/ContributionsGiftsGrantsEtcAmt070912
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt050727
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt039614
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0137617
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0188344
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0118705
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt03
IRS990EZ/LandAndBuildingsGrp/EOYAmt024130
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt047790
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0137299
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0188026
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0137299
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0188026
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt09.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt29.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt411.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Bruce Alexander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Doug Melton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Mike Mentel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Larry Canaan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Luanne Urfer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt061675
IRS990EZ/OtherAssetsTotalDetail/EOYAmt051534
IRS990EZ/OtherExpensesTotalAmt028364
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Construct, maintain and operate a private water system to members for supplying water for domestic, livestock and irrigation purposes
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DIRECT COSTS OF WATER DISTRIBUTION
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0318
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0318
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt067978
IRS990EZ/TotalRevenueAmt0118705
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $1871
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $8826
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance $3379
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES $7584
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIR AND MAINTENANCE $5403
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WATER TESTING $1150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK CHARGES $151
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Machinery and Equipment - Beginning $57100 Machinery and Equipment - Ending $48274
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Receivable - Beginning $4286 Accounts Receivable - Ending $3260
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9UNDEPOSITED FUNDS - Beginning $289 UNDEPOSITED FUNDS - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Payable and Accrued Expenses - Beginning $61 Accounts Payable and Accrued Expenses - Ending $61
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DEPOSIT ERRORS - Beginning $257 DEPOSIT ERRORS - Ending $257
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THE ORGANIZATION UPDATED ITS BYLAWS IN 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Changes to Organizing or Governing Documents
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Luanne Urfer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPIRIT BEND WATER ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0820430323
ReturnHeader/Filer/PhoneNum02089460293
ReturnHeader/Filer/USAddress/AddressLine1Txt0STAR ROUTE BOX 52B
ReturnHeader/Filer/USAddress/CityNm0SPIRIT LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083869
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921402621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Magnuson McHugh Dougherty CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02100 Northwest Blvd Suite 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Coeur dAlene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083814
ReturnHeader/PreparerPersonGrp/PhoneNum02087659500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle Schini Haneline
ReturnHeader/ReturnTs02025-08-18T11:49:45-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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