Deadmans Basin Water Users Association FY2022 filing

Not tax-deductible

Roundup, MTMutual-benefit / member-servingSince 1940Mutual / membership EIN 81-0249301Revenue $279K in FY2022Latest return filed Aug 10, 2026

On file with the IRSlmcd.mt.nacdnet.org/dbwuaRoundup, MTTax-exempt since Jul 1993

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To maintain irrigation ditches and canals.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-0249301) · Dispute this line
$39K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
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
A surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$39K
to officers and key staff · 11% of spending
Pay to officers and key staff is 11% of spending.
Part VII, Section A
9.7 mo
of spending, in cash
9.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$560K
43% of total assets
Liabilities are 43% of assets.
Pt X · Ln 26
Independent board members
5
of 6 voting members
5 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$279K
+4% vs prior year
Spent
$346K
Net assets
$749K
By yearFY2020–FY2025
Revenue
$279K
FY2022▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$248K
FY2021$267K
FY2022$279K
FY2023$248K
FY2024$245K
FY2025$254K
Expenses
$346K
FY2022▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$349K
FY2021$368K
FY2022$346K
FY2023$294K
FY2024$322K
FY2025$287K
Net assets
$749K
FY2022▼ -8%
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 FY2022 Form 990 (year ending September 2022) · see the original

You’re viewing the FY2022 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 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; $39K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Project Manager
$30,500Pt VII · Sec A
Executive Admin
$8,500Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Financial Reviewer/Directo
$0Pt VII · Sec A
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.

See Deadmans Basin Water Users Association executive salaries →

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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1 program · in their own filed words · FY2021
01

Maintains water irrigation system to 110 farms and ranches.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-0249301) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$279K
Ln 12
Gifts and grantsLn 1h$277K
Other incomeLn 4–11$2K
Investment incomeLn 3$547
Money outPt IX
$346K
Ln 25
Owns and owesPt X
$749K
net assets · Ln 32
Cash and savingsLn 1–2$280K
Total assetsLn 16$1.3M
LiabilitiesLn 26$560K
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$277K
Government grantsLn 1e$35K
Investment incomeLn 3$547
Other incomeLn 4–11$2K
Total revenueLn 12$279K
Assets in detailPt X, end of year
CashLn 1$142K
SavingsLn 2$138K
Cash and savings togetherLn 1–2$280K
Land, buildings, equipmentLn 10c$1.0M
Total assetsLn 16$1.3M
LiabilitiesLn 26$560K
Net assetsLn 32$749K
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 FY22End FY22
Cash and savingsLn 1–2$248K$280K
Land, buildings, equipmentLn 10c$1.2M$1.0M
Total assetsLn 16$1.4M$1.3M
LiabilitiesLn 26$607K$560K
Net assetsLn 32$816K$749K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$51K
Payroll taxesLn 10$4K
Accounting feesLn 11c$2K
InterestLn 20$25K
Depreciation, depletion and amortizationLn 22$145K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$93K
All other expensesLn 24e$16K
Total functional expensesLn 25$346K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Aug 10, 2026 $254K$287K−$32K$594K 990 PDF
FY2024Filed with the IRS Aug 14, 2025 $245K$322K−$77K$626K 990 PDF
FY2023Filed with the IRS Aug 15, 2024 $248K$294K−$46K$703K 990 PDF
FY2022 ViewingFiled with the IRS Aug 3, 2023 $279K$346K−$66K$749K 990 PDF
FY2021Filed with the IRS Aug 11, 2022 $267K$368K−$101K$816K 990 PDF
FY2020Filed with the IRS Aug 11, 2021 $248K$349K−$101K$917K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $279,141 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $264,265$276,723
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $1,962$547
I-11 Other revenuePrior year $1,093$1,871
I-12 Total revenuePrior year $267,320$279,141
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 $50,107$54,819
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $317,972$290,820
I-18 Total expensesPrior year $368,079$345,639
I-19 Revenue less expensesPrior year −$100,759−$66,498
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 $279,141 across 6 lines filed
VIII-1b Membership dues$241,891
VIII-1e Government grants$34,832
VIII-1h Total contributions, gifts and grants$276,723
VIII-3 Investment incomeExcluded from tax $547$547
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,871$1,871
VIII-12 Total revenueRelated to mission $1,871 · Unrelated business $0 · Excluded from tax $547$279,141
Part IX · Statement of functional expenses $345,639 across 8 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$50,909
IX-10 Payroll taxes$3,910
IX-11c Accounting fees$1,940
IX-20 Interest$25,351
IX-22 Depreciation, depletion and amortization$144,717
IX-23 Insurance$9,945
IX-24 Other expenses (24a–d)$92,779
IX-24e All other expenses$16,088
IX-25 Total functional expenses$345,639
Part X · Balance sheet $1,309,617 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $59,853$141,685
X-2 Savings and temporary cash investmentsStart of year $188,005$138,020
X-10c Land, buildings and equipment, netStart of year $1,174,629$1,029,912
X-16 Total assetsStart of year $1,422,487$1,309,617
X-24 Unsecured notes and loans payableStart of year $606,531$560,113
X-25 Other liabilitiesStart of year $50$96
X-26 Total liabilitiesStart of year $606,581$560,209
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $815,906$749,408
X-32 Total net assets or fund balancesStart of year $815,906$749,408
X-33 Total liabilities and net assetsStart of year $1,422,487$1,309,617
Part XI · Reconciliation of net assets $749,408 net assets at year end
XI-1 Total revenue$279,141
XI-2 Total expenses$345,639
XI-3 Revenue less expenses−$66,498
XI-4 Net assets at start of year$815,906
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$749,408

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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