Nilan Water Users Association FY2023 filing

Augusta, MTUnknown exempt organization EIN 81-0243731Revenue $71K in FY2023

On file with the IRSPo Box 486 · Augusta, MT

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Agricultural irrigation district

100¢ of each $1 spent went to programs.
$12K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$12K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
168 mo
of spending, in cash
Looks good: 167.9 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
$71K
+5% vs prior year
Spent
$35K
To programs
100%
Net assets
$522K
By yearFY2020–FY2025
Revenue
$71K
FY2023▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$67K
FY2021$72K
FY2022$67K
FY2023$71K
FY2024$89K
FY2025$87K
Expenses
$35K
FY2023▼ -74%
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
$522K
FY2023▲ +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 FY2023 Form 990 (year ending October 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

100 cents of each dollar spent went to programs.

Program services 100% · $35K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $12K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Dam Tender
$9,600Pt VII · Sec A
Secretary-Treas
$2,050Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$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.

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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.

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Provided by the organization

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1 program · $35K · in their own filed words · FY2022
01

Ditch rider, general maintenance, repairs, monitoring and operation of flood gates and canals.

$35Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$71K
Ln 12
Fees for servicesLn 2g$69K
Investment incomeLn 3$2K
Other incomeLn 4–11$110
Money outPt IX
$35K
Ln 25
Programscol B$35K
Owns and owesPt X
$522K
net assets · Ln 32
Cash and savingsLn 1–2$496K
Total assetsLn 16$522K
LiabilitiesLn 26$0
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$69K
Investment incomeLn 3$2K
Other incomeLn 4–11$110
Gains on assetsLn 7$0
Total revenueLn 12$71K
Assets in detailPt X, end of year
CashLn 1$60K
SavingsLn 2$436K
Cash and savings togetherLn 1–2$496K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$27K
Other assetsLn 15$0
Total assetsLn 16$522K
LiabilitiesLn 26$0
Net assetsLn 32$522K
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 FY23End FY23
Cash and savingsLn 1–2$487K$496K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$27K
Total assetsLn 16$487K$522K
LiabilitiesLn 26$0$0
Net assetsLn 32$487K$522K
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$12K$12K
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$895$895
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
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$251$251
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$2K$2K
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$4K$4K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$10K$10K
All other expensesLn 24e$0
Total functional expensesLn 25$35K$35K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $87K$47K$41K$604K 990 PDF
FY2024 $89K$49K$41K$563K 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $70,951 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $63,914$68,841
I-10 Investment incomePrior year $3,447$2,000
I-11 Other revenue$110
I-12 Total revenuePrior year $67,361$70,951
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $12,040$12,545
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $18,955$22,895
I-18 Total expensesPrior year $30,995$35,440
I-19 Revenue less expensesPrior year $36,366$35,511
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 $70,951 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 $68,841$68,841
VIII-3 Investment incomeRelated to mission $2,000$2,000
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 $110$110
VIII-12 Total revenueRelated to mission $70,951$70,951
Part IX · Statement of functional expenses $35,440 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 $11,650$11,650
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 $895$895
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $251$251
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,127$2,127
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 $4,442$4,442
IX-23 InsurancePrograms $5,903$5,903
IX-24 Other expenses (24a–d)Programs $10,172$10,172
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $35,440 · Management $0 · Fundraising $0$35,440
Part X · Balance sheet $522,454 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $52,685$59,544
X-2 Savings and temporary cash investmentsStart of year $434,257$436,258
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, net$26,652
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 assetsStart of year $1$0
X-16 Total assetsStart of year $486,943$522,454
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $486,943$522,454
X-32 Total net assets or fund balancesStart of year $486,943$522,454
X-33 Total liabilities and net assetsStart of year $486,943$522,454
Part XI · Reconciliation of net assets $522,454 net assets at year end
XI-1 Total revenue$70,951
XI-2 Total expenses$35,440
XI-3 Revenue less expenses$35,511
XI-4 Net assets at start of year$486,943
XI-10 Net assets at end of year$522,454

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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