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Deadmans Basin Water Users Association FY2023 filing

Not tax-deductible

Roundup, MTMutual-benefit / member-servingSince 1940Mutual / membership EIN 81-0249301Revenue $248K in FY2023

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.

$42K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2023 · 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
$42K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 12.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$512K
42% of total assets
Looks good: liabilities are 42% 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
$248K
-11% vs prior year
Spent
$294K
Net assets
$703K
By yearFY2020–FY2025
Revenue
$248K
FY2023▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$248K
FY2021$267K
FY2022$279K
FY2023$248K
FY2024$245K
FY2025$254K
Expenses
$294K
FY2023▼ -15%
Tap a bar for its year
Expenses by fiscal year
FY2020$349K
FY2021$368K
FY2022$346K
FY2023$294K
FY2024$322K
FY2025$287K
Net assets
$703K
FY2023▼ -6%
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 FY2023 Form 990 (year ending September 2023) · see the original

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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 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; $42K 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
Leon Hammond
Project Manager
$32,500Pt VII · Sec A
Teri Hice
Executive Admin
$9,313Pt 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.

See Deadmans Basin 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

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 · FY2022
01

Maintains water irrigation system to 110 farms and ranches.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$248K
Ln 12
Gifts and grantsLn 1h$246K
Other incomeLn 4–11$1K
Investment incomeLn 3$1K
Money outPt IX
$294K
Ln 25
Owns and owesPt X
$703K
net assets · Ln 32
Cash and savingsLn 1–2$311K
Total assetsLn 16$1.2M
LiabilitiesLn 26$512K
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$246K
Investment incomeLn 3$1K
Other incomeLn 4–11$1K
Total revenueLn 12$248K
Assets in detailPt X, end of year
CashLn 1$113K
SavingsLn 2$198K
Cash and savings togetherLn 1–2$311K
Land, buildings, equipmentLn 10c$904K
Total assetsLn 16$1.2M
LiabilitiesLn 26$512K
Net assetsLn 32$703K
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 FY23End FY23
Cash and savingsLn 1–2$280K$311K
Land, buildings, equipmentLn 10c$1.0M$904K
Total assetsLn 16$1.3M$1.2M
LiabilitiesLn 26$560K$512K
Net assetsLn 32$749K$703K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K
Payroll taxesLn 10$4K
Accounting feesLn 11c$9K
InterestLn 20$23K
Depreciation, depletion and amortizationLn 22$126K
InsuranceLn 23$10K
Other expenses (24a–d)Ln 24$58K
All other expensesLn 24e$12K
Total functional expensesLn 25$294K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $254K$287K−$32K$594K 990 PDF
FY2024 $245K$322K−$77K$626K 990 PDF
FY2023 Viewing $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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $248,280 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $276,723$245,761
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $547$1,026
I-11 Other revenuePrior year $1,871$1,493
I-12 Total revenuePrior year $279,141$248,280
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 $54,819$55,993
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $290,820$238,278
I-18 Total expensesPrior year $345,639$294,271
I-19 Revenue less expensesPrior year −$66,498−$45,991
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 $248,280 across 5 lines filed
VIII-1b Membership dues$245,761
VIII-1h Total contributions, gifts and grants$245,761
VIII-3 Investment incomeExcluded from tax $1,026$1,026
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,493$1,493
VIII-12 Total revenueRelated to mission $1,493 · Unrelated business $0 · Excluded from tax $1,026$248,280
Part IX · Statement of functional expenses $294,271 across 8 lines filed
IX-5 Pay of current officers, directors and key staff$52,000
IX-10 Payroll taxes$3,993
IX-11c Accounting fees$9,022
IX-20 Interest$23,368
IX-22 Depreciation, depletion and amortization$125,592
IX-23 Insurance$9,818
IX-24 Other expenses (24a–d)$58,104
IX-24e All other expenses$12,374
IX-25 Total functional expenses$294,271
Part X · Balance sheet $1,215,240 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $141,685$113,275
X-2 Savings and temporary cash investmentsStart of year $138,020$197,645
X-10c Land, buildings and equipment, netStart of year $1,029,912$904,320
X-16 Total assetsStart of year $1,309,617$1,215,240
X-24 Unsecured notes and loans payableStart of year $560,113$511,712
X-25 Other liabilitiesStart of year $96$111
X-26 Total liabilitiesStart of year $560,209$511,823
X-32 Total net assets or fund balancesStart of year $749,408$703,417
X-33 Total liabilities and net assetsStart of year $1,309,617$1,215,240
Part XI · Reconciliation of net assets $703,417 net assets at year end
XI-1 Total revenue$248,280
XI-2 Total expenses$294,271
XI-3 Revenue less expenses−$45,991
XI-4 Net assets at start of year$749,408
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$703,417

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

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