Delphia Melstone Canal Users Assn

Melstone, MTMutual-benefit / member-servingMutual / membership EIN 81-0249302Revenue $205K in FY2025

On file with the IRSPo Box 243, 59054-0243 · Melstone, MTTax-exempt since Apr 2001

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Provide irrigation water to 46 members.

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

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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
2 of 6
filings with a surplus
Average deficit $18K a year · 9% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
6 mo
of spending, in cash
Looks good: 6.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$779
0.3% 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
$205K
+15% vs prior year
Spent
$246K
To programs
0%
Net assets
$242K
By yearFY2020–FY2025
Revenue
$205K
FY2025▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$233K
FY2021$233K
FY2022$181K
FY2023$181K
FY2024$179K
FY2025$205K
Expenses
$246K
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$227K
FY2021$202K
FY2022$210K
FY2023$196K
FY2024$239K
FY2025$246K
Net assets
$242K
FY2025▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020$354K
FY2021$386K
FY2022$357K
FY2023$342K
FY2024$282K
FY2025$242K

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

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 2001.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Delphia Melstone Canal Users Assn 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Delivers irrigation water to 46 members for their farms.

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1 program · $246K · in their own filed words · FY2024
01

Provide irrigation water to 46 members.

$246Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$205K
Ln 12
Gifts and grantsLn 1h$204K
Investment incomeLn 3$2K
Money outPt IX
$246K
Ln 25
Owns and owesPt X
$242K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$242K
LiabilitiesLn 26$779
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$204K
Investment incomeLn 3$2K
Gains on assetsLn 7$0
Total revenueLn 12$205K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$113K
Cash and savings togetherLn 1–2$126K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$117K
Other assetsLn 15$0
Total assetsLn 16$242K
LiabilitiesLn 26$779
Net assetsLn 32$242K
OperationsPt I, VI
EmployeesI 53
VolunteersI 65
Fiscal year endsHeaderSeptember
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$124K$126K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$158K$117K
Total assetsLn 16$282K$242K
LiabilitiesLn 26$68$779
Net assetsLn 32$282K$242K
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$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$46K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$4K
Management feesLn 11a$0
Legal feesLn 11b$49
Accounting feesLn 11c$750
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$202
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$1K
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$41K
InsuranceLn 23$6K
Other expenses (24a–d)Ln 24$141K
All other expensesLn 24e$6K
Total functional expensesLn 25$246K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $205K$246K−$41K$242K 990 PDF
FY2024 $179K$239K−$60K$282K 990 PDF
FY2023 $181K$196K−$15K$342K 990 PDF
FY2022 $181K$210K−$29K$357K 990 PDF
FY2021 $233K$202K$32K$386K 990 PDF
FY2020 $233K$227K$6K$354K 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 FY2025 990 (6 parts)
Part I · Summary $205,444 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $177,495$203,529
I-9 Program service revenue$0
I-10 Investment incomePrior year $1,824$1,915
I-11 Other revenue$0
I-12 Total revenuePrior year $179,319$205,444
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $52,641$49,829
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $186,557$196,248
I-18 Total expensesPrior year $239,198$246,077
I-19 Revenue less expensesPrior year −$59,879−$40,633
Part VI · Governance 5 of 5 board members independent, 5 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $205,444 across 8 lines filed
VIII-1b Membership dues$203,529
VIII-1h Total contributions, gifts and grants$203,529
VIII-3 Investment incomeExcluded from tax $1,915$1,915
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-12 Total revenueExcluded from tax $1,915$205,444
Part IX · Statement of functional expenses $246,077 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 staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$46,300
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$3,529
IX-11a Management fees$0
IX-11b Legal fees$49
IX-11c Accounting fees$750
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$202
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$1,200
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 amortization$41,448
IX-23 Insurance$5,661
IX-24 Other expenses (24a–d)$141,068
IX-24e All other expenses$5,870
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$246,077
Part X · Balance sheet $242,329 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $13,394$13,004
X-2 Savings and temporary cash investmentsStart of year $110,710$112,626
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 $158,147$116,699
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 $282,251$242,329
X-17 Accounts payable and accrued expensesStart of year $68$779
X-26 Total liabilitiesStart of year $68$779
X-32 Total net assets or fund balancesStart of year $282,183$241,550
X-33 Total liabilities and net assetsStart of year $282,251$242,329
Part XI · Reconciliation of net assets $241,550 net assets at year end
XI-1 Total revenue$205,444
XI-2 Total expenses$246,077
XI-3 Revenue less expenses−$40,633
XI-4 Net assets at start of year$282,183
XI-10 Net assets at end of year$241,550

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

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