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Deadmans Basin Water Users Association

Not tax-deductible

Roundup, MTMutual-benefit / member-servingSince 1940EIN 81-0249301Revenue $254K in FY2025

On file with the IRSlmcd.mt.nacdnet.org/dbwua125 Autumn Rd, 59072-6410 · Roundup, MTTax-exempt since Jul 1993

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To maintain irrigation ditches and canals.

Run by 5 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
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
0 of 6
filings with a surplus
Average deficit $71K a year · 27% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$60K
to officers and key staff · 21% of spending
Worth a look: pay to officers and key staff is 21% of spending; over 20%.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 13.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$409K
41% of total assets
Looks good: liabilities are 41% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$254K
+4% vs prior year
Spent
$287K
Net assets
$594K
By yearFY2020–FY2025
Revenue
$254K
FY2025▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$248K
FY2021$267K
FY2022$279K
FY2023$248K
FY2024$245K
FY2025$254K
Expenses
$287K
FY2025▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$349K
FY2021$368K
FY2022$346K
FY2023$294K
FY2024$322K
FY2025$287K
Net assets
$594K
FY2025▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$917K
FY2021$816K
FY2022$749K
FY2023$703K
FY2024$626K
FY2025$594K

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1993.

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

Who runs it and what they're paid

7 people listed on the 990; $60K 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
Leon Hammond
Project Manager
$38,500Pt VII · Sec A
Teri Hice
Executive Admin
$22,000Pt VII · Sec A
Greg Seder
President
$0Pt VII · Sec A
Bob Lehfeldt
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Chris Colson
Financial Reviewer/Directo
$0Pt VII · Sec A
Bob Goffena
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Leon Hammond$38,500$33,500$32,500$30,500$30,000$29,250
Teri Hice$22,000$16,875$9,313$8,500$14,438$16,125

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

Maintains irrigation ditches and canals to ensure water flow.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Maintains water irrigation system to 110 farms and ranches.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$254K
Ln 12
Gifts and grantsLn 1h$247K
Investment incomeLn 3$6K
Other incomeLn 4–11$2K
Money outPt IX
$287K
Ln 25
Owns and owesPt X
$594K
net assets · Ln 32
Cash and savingsLn 1–2$330K
Total assetsLn 16$1.0M
LiabilitiesLn 26$409K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$247K
Investment incomeLn 3$6K
Other incomeLn 4–11$2K
Total revenueLn 12$254K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$262K
Cash and savings togetherLn 1–2$330K
Land, buildings, equipmentLn 10c$673K
Total assetsLn 16$1.0M
LiabilitiesLn 26$409K
Net assetsLn 32$594K
OperationsPt I, VI
EmployeesI 53
VolunteersI 65
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
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$301K$330K
Land, buildings, equipmentLn 10c$787K$673K
Total assetsLn 16$1.1M$1.0M
LiabilitiesLn 26$461K$409K
Net assetsLn 32$626K$594K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K
Payroll taxesLn 10$5K
Accounting feesLn 11c$4K
InterestLn 20$19K
Depreciation, depletion and amortizationLn 22$114K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$63K
All other expensesLn 24e$12K
Total functional expensesLn 25$287K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $254K$287K−$32K$594K 990 PDF
FY2024 $245K$322K−$77K$626K 990 PDF
FY2023 $248K$294K−$46K$703K 990 PDF
FY2022 $279K$346K−$66K$749K 990 PDF
FY2021 $267K$368K−$101K$816K 990 PDF
FY2020 $248K$349K−$101K$917K 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 $254,493 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $243,106$246,886
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $434$5,609
I-11 Other revenuePrior year $1,523$1,998
I-12 Total revenuePrior year $245,063$254,493
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $59,208$65,128
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $263,215$221,496
I-18 Total expensesPrior year $322,423$286,624
I-19 Revenue less expensesPrior year −$77,360−$32,131
Part VI · Governance 5 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $254,493 across 5 lines filed
VIII-1b Membership dues$246,886
VIII-1h Total contributions, gifts and grants$246,886
VIII-3 Investment incomeExcluded from tax $5,609$5,609
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,998$1,998
VIII-12 Total revenueRelated to mission $1,998 · Unrelated business $0 · Excluded from tax $5,609$254,493
Part IX · Statement of functional expenses $286,624 across 8 lines filed
IX-5 Pay of current officers, directors and key staff$60,500
IX-10 Payroll taxes$4,628
IX-11c Accounting fees$4,335
IX-20 Interest$19,064
IX-22 Depreciation, depletion and amortization$113,539
IX-23 Insurance$9,568
IX-24 Other expenses (24a–d)$62,536
IX-24e All other expenses$12,454
IX-25 Total functional expenses$286,624
Part X · Balance sheet $1,002,882 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $102,791$67,742
X-2 Savings and temporary cash investmentsStart of year $197,783$261,842
X-10c Land, buildings and equipment, netStart of year $786,837$673,298
X-16 Total assetsStart of year $1,087,411$1,002,882
X-17 Accounts payable and accrued expensesStart of year $0$120
X-24 Unsecured notes and loans payableStart of year $461,243$408,725
X-25 Other liabilitiesStart of year $111$111
X-26 Total liabilitiesStart of year $461,354$408,956
X-32 Total net assets or fund balancesStart of year $626,057$593,926
X-33 Total liabilities and net assetsStart of year $1,087,411$1,002,882
Part XI · Reconciliation of net assets $593,926 net assets at year end
XI-1 Total revenue$254,493
XI-2 Total expenses$286,624
XI-3 Revenue less expenses−$32,131
XI-4 Net assets at start of year$626,057
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$593,926

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

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