Nilan Water Users Association

Augusta, MTUnknown exempt organizationEIN 81-0243731Revenue $87K in FY2025

On file with the IRSPo Box 486 · Augusta, MT

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Agricultural irrigation district

90¢ of each $1 spent went to programs.
Run by 5 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $18K a year · 24% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
150 mo
of spending, in cash
Looks good: 149.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$87K
-2% vs prior year
Spent
$47K
To programs
90%
Net assets
$604K
By yearFY2020–FY2025
Revenue
$87K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$67K
FY2021$72K
FY2022$67K
FY2023$71K
FY2024$89K
FY2025$87K
Expenses
$47K
FY2025▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$28K
FY2021$136K
FY2022Not on file
FY2023$35K
FY2024$49K
FY2025$47K
Net assets
$604K
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$515K
FY2021$451K
FY2022$487K
FY2023$522K
FY2024$563K
FY2025$604K

From the FY2025 Form 990 (year ending October 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $42K Management & general 10% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Operations
$10,650Pt VII · Sec A
Treasurer
$2,700Pt VII · Sec A
$925Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Lloyd Allen$10,650$9,600$9,600$9,600$8,700—
Jamie Fuller$2,700—————
Barbara Buckley$925$2,200$2,050$2,050$2,050$2,050

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Nilan Water Users Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Manages water for farms to ensure crops grow.

Provided by the organization

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1 program · $42K · in their own filed words · FY2024
01

Ditch rider, general maintenance, repairs, monitoring and operation of flood gates and canals. Major dam and system renovations are also in progress. 2023-2024 operating expenses listed above includes $2,707 contract payment to DNRC and excludes the capital purchase of a trailer for $4,600.

$42Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$87K
Ln 12
Fees for servicesLn 2g$63K
Investment incomeLn 3$23K
Other incomeLn 4–11$1K
Money outPt IX
$47K
Ln 25
Programscol B$42K
Managementcol C$5K
Owns and owesPt X
$604K
net assets · Ln 32
Cash and savingsLn 1–2$583K
Total assetsLn 16$604K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A3
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$63K
Investment incomeLn 3$23K
Other incomeLn 4–11$1K
Gains on assetsLn 7$0
Total revenueLn 12$87K
Assets in detailPt X, end of year
CashLn 1$37K
SavingsLn 2$546K
Cash and savings togetherLn 1–2$583K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$21K
Other assetsLn 15$0
Total assetsLn 16$604K
LiabilitiesLn 26$0
Net assetsLn 32$604K
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$537K$583K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$26K$21K
Total assetsLn 16$563K$604K
LiabilitiesLn 26$0$0
Net assetsLn 32$563K$604K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$14K$11K$4K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$1K$1K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$380$380
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$414$414
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$7K$7K$115
Other expenses (24a–d)Ln 24$18K$18K
All other expensesLn 24e$6$6
Total functional expensesLn 25$47K$42K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $87K$47K$41K$604K 990 PDF
FY2024 $89K$49K$41K$563K 990 PDF
FY2023 $71K$35K$36K$522K 990 PDF
FY2022 $67K$487K 990 PDF
FY2021 $72K$136K−$64K$451K 990 PDF
FY2020 $67K$28K$39K$515K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $87,390 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $66,421$63,196
I-10 Investment incomePrior year $22,648$23,003
I-11 Other revenuePrior year $100$1,191
I-12 Total revenuePrior year $89,169$87,390
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $12,760$15,367
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $35,749$31,398
I-18 Total expensesPrior year $48,509$46,765
I-19 Revenue less expensesPrior year $40,660$40,625
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $87,390 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $63,196$63,196
VIII-3 Investment incomeRelated to mission $23,003$23,003
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,191$1,191
VIII-12 Total revenueRelated to mission $87,390$87,390
Part IX · Statement of functional expenses $46,765 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $10,650 · Management $3,625$14,275
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $1,092$1,092
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $380$380
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $414$414
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $5,099$5,099
IX-23 InsurancePrograms $7,329 · Management $115$7,444
IX-24 Other expenses (24a–d)Programs $18,055$18,055
IX-24e All other expensesManagement $6$6
IX-25 Total functional expensesPrograms $42,225 · Management $4,540 · Fundraising $0$46,765
Part X · Balance sheet $603,739 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $10,552$36,773
X-2 Savings and temporary cash investmentsStart of year $526,354$545,857
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $26,208$21,109
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $563,114$603,739
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $563,114$603,739
X-32 Total net assets or fund balancesStart of year $563,114$603,739
X-33 Total liabilities and net assetsStart of year $563,114$603,739
Part XI · Reconciliation of net assets $603,739 net assets at year end
XI-1 Total revenue$87,390
XI-2 Total expenses$46,765
XI-3 Revenue less expenses$40,625
XI-4 Net assets at start of year$563,114
XI-10 Net assets at end of year$603,739

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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