Civic Intelligence

Moon Lake Water Users Association

EIN 87-0154905 • 501(c)12 • Roosevelt, UT

Profile

To provide irrigation water to farmers in northeastern Utah.

P O Box 235Roosevelt, UT 84066

n/A

Siviq Scores

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

Liabilities / Assets

1st percentile

0.00x

Higher debt load relative to assets than 1% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

3rd percentile

0.26x

Higher debt load relative to revenue than 3% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Net Margin

1st percentile

-11%

Higher net margin than 1% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

1st percentile

$0

Higher top officer pay than 1% of similar nonprofits.

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

501(c)12 • $100M-$250M nonprofits • Source year 2025

Asset Growth

9th percentile

-0.2%

Faster asset growth than 9% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

2nd percentile

-18%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets1st percentile

Assets

Up

$109,809,538

Up $110,139 (+0.1%) from 2023

Liabilities

Down

$252,098

Down $73,773 (-23%) from 2023

Net Assets

Up

$109,557,440

Up $183,912 (+0.2%) from 2023

Operations
Liabilities / Revenue3rd percentileNet Margin1st percentile

Revenue

Down

$980,196

Down $45,861 (-4.5%) from 2023

Expenses

Up

$1,087,369

Up $329,621 (+44%) from 2023

Net Income

Down

-$107,173

Down $375,482 (-140%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$150M$100M$50M$0Assets 2011: $40,666,646Liabilities 2011: $1,686,439Net Assets 2011: $38,980,2072011Assets 2012: $40,924,901Liabilities 2012: $1,606,189Net Assets 2012: $39,318,7122012Assets 2013: $41,146,595Liabilities 2013: $1,523,296Net Assets 2013: $39,623,2992013Assets 2014: $42,063,401Liabilities 2014: $1,951,505Net Assets 2014: $40,111,8962014Assets 2015: $42,006,355Liabilities 2015: $1,842,629Net Assets 2015: $40,163,7262015Assets 2016: $41,855,013Liabilities 2016: $1,715,977Net Assets 2016: $40,139,0362016Assets 2017: $42,467,700Liabilities 2017: $1,989,135Net Assets 2017: $40,478,5652017Assets 2018: $42,423,926Liabilities 2018: $1,829,992Net Assets 2018: $40,593,9342018Assets 2019: $42,481,869Liabilities 2019: $1,687,251Net Assets 2019: $40,794,6182019Assets 2020: $131,346,208Liabilities 2020: $22,244,000Net Assets 2020: $109,102,2082020Assets 2021: $110,481,070Liabilities 2021: $1,306,244Net Assets 2021: $109,174,8262021Assets 2022: $110,044,983Liabilities 2022: $939,764Net Assets 2022: $109,105,2192022Assets 2023: $109,699,399Liabilities 2023: $325,871Net Assets 2023: $109,373,5282023Assets 2025: $109,809,538Liabilities 2025: $252,098Net Assets 2025: $109,557,4402025

Highlighted filing

2025

Assets$109,809,538
Liabilities$252,098
Net Assets$109,557,440
Open 2025 Filing

Operations Trend

Revenue Growth2nd percentile

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

$80M$60M$40M$20M$0-$20MExpenses 2011: $434,2002011Expenses 2012: $394,7312012Revenue 2013: $713,962Expenses 2013: $409,375Net Income 2013: $304,5872013Revenue 2014: $981,968Expenses 2014: $493,371Net Income 2014: $488,5972014Revenue 2015: $592,483Expenses 2015: $540,653Net Income 2015: $51,8302015Revenue 2016: $512,195Expenses 2016: $536,885Net Income 2016: -$24,6902016Revenue 2017: $804,118Expenses 2017: $464,589Net Income 2017: $339,5292017Revenue 2018: $613,895Expenses 2018: $498,526Net Income 2018: $115,3692018Revenue 2019: $718,464Expenses 2019: $517,780Net Income 2019: $200,6842019Revenue 2020: $69,022,882Expenses 2020: $715,292Net Income 2020: $68,307,5902020Revenue 2021: $901,258Expenses 2021: $828,640Net Income 2021: $72,6182021Revenue 2022: $902,002Expenses 2022: $971,609Net Income 2022: -$69,6072022Revenue 2023: $1,026,057Expenses 2023: $757,748Net Income 2023: $268,3092023Revenue 2025: $980,196Expenses 2025: $1,087,369Net Income 2025: -$107,1732025

Highlighted filing

2025

Revenue$980,196
Expenses$1,087,369
Net Income-$107,173
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$109,809,538
Liabilities
$252,098
Net assets
$109,557,440
Revenue
$980,196
Expenses
$1,087,369
Net income
-$107,173
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$110$0.25$110$0.98$1.09$0.11
2023Summary only. Only limited summary data is available for this year.$110$0.33$109$1.03$0.76$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$110$0.94$109$0.90$0.97$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$110$1.31$109$0.90$0.83$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$22.2$109$69.0$0.72$68.3
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.5$1.69$40.8$0.72$0.52$0.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$42.4$1.83$40.6$0.61$0.50$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.5$1.99$40.5$0.80$0.46$0.34
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.9$1.72$40.1$0.51$0.54$0.02
2015Detailed filing. Detailed filing data is available for this year.$42.0$1.84$40.2$0.59$0.54$0.05
2014Detailed filing. Detailed filing data is available for this year.$42.1$1.95$40.1$0.98$0.49$0.49
2013Detailed filing. Detailed filing data is available for this year.$41.1$1.52$39.6$0.71$0.41$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.9$1.61$39.3$0.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.7$1.69$39.0$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 19, 2026
Return Version
2025v4.0
Gross Receipts
$980,196
Mission and Program Overview

Mission

To provide irrigation water to farmers in northeastern Utah.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$108,349,381$107,992,246▼ $357,135
Savings and Temporary Cash Investments$1,414,957$1,754,692▲ $339,735
Accounts Receivable$203,948$43,505▼ $160,443
Cash and Non-Interest-Bearing Accounts$12,896$19,095▲ $6,199
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$109,981,182$109,809,538▼ $171,644
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$297,600$241,600▼ $56,000
Accounts Payable and Accrued Expenses$18,965$10,494▼ $8,471
Other Liabilities$4$4→ $0
Total Liabilities$316,569$252,098▼ $64,471
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,664,613$109,557,440▼ $107,173
Total Net Assets Fund Balance$109,664,613$109,557,440▼ $107,173
Total Liabilities and Net Assets / Fund Balance$109,981,182$109,809,538▼ $171,644

Asset Categories

AssetBook ValueDepreciationBasis
Land$99,223,059-$99,223,059
Leasehold Improvements$8,608,017$6,043,897$14,651,914
Equipment$68,936$104,792$173,728
Buildings$92,234$34,015$126,249
Compensation and Service Providers
Top Officer Pay1st percentile

Board Members and Trustees

NameTitle
Jim YoungDirector
Junior TidwellDirector
Kirk ChristensenDirector
Leon NielsonDirector
Mark KettleDirector
Rodger AmesDirector
Shawn McConkieDirector
Tracy KillianDirector
Wayne MalnarDirector
Dex WintertonCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$495,373
Investment Income
$64,470
Other Revenue
$420,353
Change in Net Assets
$-107,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$957,975
Salaries, Compensation, and Employee Benefits$129,394
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$357,135--$357,135
Current Officers, Directors, Trustees, and Key Employees$89,023$21,874-$110,897
Insurance$38,692--$38,692
Other Employee Benefits$18,497--$18,497
Fees for Services Legal-$7,086-$7,086
Travel-$4,971-$4,971
All Other Expenses-$3,972-$3,972
Other Expenses$1,384$5,971-$1,384
Fees for Services Management-$906-$906
Office Expenses-$124-$124
Total Functional Expenses$1,042,465$44,904$0$1,087,369
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$4
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11B

“Board review.”

Form 990, Part VI, Section B, Line 15B

“Board determines compensation for directors and employees.”

Form 990, Part VI, Section C, Line 19

“Upon request to board.”

Filing and Contact Details

Filer

Filer Name
Moon Lake Water Users Association
EIN
87-0154905
Phone
4357222002
Address
P O Box 235, Roosevelt, UT 84066

Signing Officer

Name
Dex Winterton
Title
CEO
Signed
2026-02-19
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
10
Independent Board Members
10
Employees
11

Preparer

Firm
Aycock Miles & Assoc CPAs
Address
58 East 100 North 83-13, Roosevelt, UT 84066
Preparer
Michael J Miles
Phone
4357225153
Raw XML Appendix389 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.

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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0109664613
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0109557440
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0124
IRS990/OfficeExpensesGrp/TotalAmt0124
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018497
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018497
IRS990/OtherExpensesGrp/Desc0Canals and reservoirs maint.
IRS990/OtherExpensesGrp/Desc1Weed truck operations
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Tools
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05971
IRS990/OtherExpensesGrp/ProgramServicesAmt0511725
IRS990/OtherExpensesGrp/ProgramServicesAmt126009
IRS990/OtherExpensesGrp/ProgramServicesAmt21384
IRS990/OtherExpensesGrp/TotalAmt0511725
IRS990/OtherExpensesGrp/TotalAmt126009
IRS990/OtherExpensesGrp/TotalAmt25971
IRS990/OtherExpensesGrp/TotalAmt31384
IRS990/OtherLiabilitiesGrp/BOYAmt04
IRS990/OtherLiabilitiesGrp/EOYAmt04
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherSourcesGrossIncomeAmt064470
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0111000
IRS990/ProgramServiceRevenueGrp/Desc0Lease
IRS990/ProgramServiceRevenueGrp/Desc1Maintenance income
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt03335
IRS990/ProgramServiceRevenueGrp/ExclusionAmt160918
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0431120
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160918
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2431120
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt064730
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0770309
IRS990/PYOtherRevenueAmt0352222
IRS990/PYProgramServiceRevenueAmt0775708
IRS990/PYRevenuesLessExpensesAmt0291085
IRS990/PYSalariesCompEmpBnftPaidAmt0131266
IRS990/PYTotalExpensesAmt0901575
IRS990/PYTotalRevenueAmt01192660
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-107173
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0420353
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0420353
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01414957
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01754692
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt092234
IRS990ScheduleD/BuildingsGrp/DepreciationAmt034015
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0126249
IRS990ScheduleD/EquipmentGrp/BookValueAmt068936
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0104792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0173728
IRS990ScheduleD/LandGrp/BookValueAmt099223059
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt099223059
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08608017
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06043897
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt014651914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107992246
IRS990ScheduleD/TotalLiabilityAmt04
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board determines compensation for directors and employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request to board.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 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/TotalAssetsBOYAmt0109981182
IRS990/TotalAssetsEOYAmt0109809538
IRS990/TotalAssetsGrp/BOYAmt0109981182
IRS990/TotalAssetsGrp/EOYAmt0109809538
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt044904
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01042465
IRS990/TotalFunctionalExpensesGrp/TotalAmt01087369
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0316569
IRS990/TotalLiabilitiesEOYAmt0252098
IRS990/TotalLiabilitiesGrp/BOYAmt0316569
IRS990/TotalLiabilitiesGrp/EOYAmt0252098
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109664613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109557440
IRS990/TotalProgramServiceRevenueAmt0495373
IRS990/TotalRevenueGrp/ExclusionAmt064253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0915943
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0980196
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0109981182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0109809538
IRS990/TravelGrp/ManagementAndGeneralAmt04971
IRS990/TravelGrp/TotalAmt04971
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 235
IRS990/USAddress/CityNm0Roosevelt
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084066
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dex Winterton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Moon Lake Water Users Association
ReturnHeader/Filer/BusinessNameControlTxt0MOON
ReturnHeader/Filer/EIN0870154905
ReturnHeader/Filer/PhoneNum04357222002
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 235
ReturnHeader/Filer/USAddress/CityNm0Roosevelt
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084066
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870514498
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Aycock Miles & Assoc CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt058 East 100 North 83-13
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Roosevelt
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084066
ReturnHeader/PreparerPersonGrp/PhoneNum04357225153
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael J Miles
ReturnHeader/ReturnTs02026-02-19T08:21:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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