Ogden River Water Users Association FY2020 filing

Not tax-deductible

Ogden, UTMutual-benefit / member-servingSince 1937Mutual / membership EIN 87-6123391Revenue $1.6M in FY2020

On file with the IRS471 W 2nd St, 84404-4207 · Ogden, UTTax-exempt since Oct 1950

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To facilitate the distribution of irrigation Water in northern utah.

$90K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2020 · 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
6 of 6
filings with a surplus
Average surplus $248K a year · 14% of revenue · last 6 filings
Looks good: a surplus in 6 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
Pay to officers and key staff
$90K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.2M
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
Spent
$1.3M
To programs
0%
Net assets
$4.4M
By yearFY2020–FY2025
Revenue
$1.6M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$1.7M
FY2022$1.7M
FY2023$2.1M
FY2024$1.9M
FY2025$2.0M
Expenses
$1.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$1.6M
FY2022$1.6M
FY2023$1.5M
FY2024$1.6M
FY2025$1.8M
Net assets
$4.4M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$4.4M
FY2021$4.5M
FY2022$4.6M
FY2023$5.1M
FY2024$5.4M
FY2025$5.6M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 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 Oct 1950.

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

Who runs it and what they're paid

11 people listed on the 990; $90K paid to officers and key staff.

Part VII, Section A · reportable compensation
General Mana
$33,921Pt VII · Sec A
Secretary/Tr
$29,525Pt VII · Sec A
President
$7,050Pt VII · Sec A
$2,850Pt VII · Sec A
Director
$2,850Pt VII · Sec A
$2,850Pt VII · Sec A
Director
$2,850Pt VII · Sec A
Director
$2,600Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Ben Quick—————$33,921
Tamera Martinson—————$29,525
Mark G Hodson$9,225$9,225$9,225$7,200$7,200$7,050
David Humphreys$3,825$3,825$3,825$3,000$3,000$2,850
William G Holt$3,525$3,825$3,825$3,000$3,000$2,600
Joseph Bauman$3,825$3,825$3,825$3,000$3,000$2,850
Paul Nelson$3,600$3,525$3,600$3,000$2,750$2,850
Brady Herd$3,600$3,600$3,600$3,000$2,500$2,850

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 Ogden River 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 15aYes

Programs and updates

Distributes irrigation water to northern Utah farmers and communities.

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Provided by the organization

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1 program · in their own filed words · FY2020
01

The organization operates an irrigation dam and distribution system in cooperation with the U.S. Bureau of reclamation, local special districts and small local water companies.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.6M
Other incomeLn 4–11$34K
Investment incomeLn 3$295
Money outPt IX
$1.3M
Ln 25
Owns and owesPt X
$4.4M
net assets · Ln 32
Cash and savingsLn 1–2$659K
Total assetsLn 16$6.6M
LiabilitiesLn 26$2.2M
PeoplePt VI, VII
11
listed · VII A
PaidVII A11
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$295
Other incomeLn 4–11$34K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$659K
Cash and savings togetherLn 1–2$659K
Land, buildings, equipmentLn 10c$5.1M
Other assetsLn 15$382K
Total assetsLn 16$6.6M
LiabilitiesLn 26$2.2M
Net assetsLn 32$4.4M
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$449K$659K
Land, buildings, equipmentLn 10c$5.5M$5.1M
Total assetsLn 16$6.8M$6.6M
LiabilitiesLn 26$2.7M$2.2M
Net assetsLn 32$4.1M$4.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$1K
Accounting feesLn 11c$6K
Other fees for servicesLn 11g$4K
OccupancyLn 16$17K
TravelLn 17$981
Payments to affiliatesLn 21$505K
Depreciation, depletion and amortizationLn 22$385K
InsuranceLn 23$29K
Other expenses (24a–d)Ln 24$307K
All other expensesLn 24e$67K
Total functional expensesLn 25$1.3M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.0M$1.8M$228K$5.6M 990 PDF
FY2024 $1.9M$1.6M$220K$5.4M 990 PDF
FY2023 $2.1M$1.5M$560K$5.1M 990 PDF
FY2022 $1.7M$1.6M$89K$4.6M 990 PDF
FY2021 $1.7M$1.6M$116K$4.5M 990 PDF
FY2020 Viewing $1.6M$1.3M$273K$4.4M 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 FY2020 990 (6 parts)
Part I · Summary $1,596,385 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,602,350$1,561,859
I-10 Investment incomePrior year $582$295
I-11 Other revenuePrior year $20,305$34,231
I-12 Total revenuePrior year $1,623,237$1,596,385
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,405,893$1,323,287
I-18 Total expensesPrior year $1,405,893$1,323,287
I-19 Revenue less expensesPrior year $217,344$273,098
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,596,385 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,561,859$1,561,859
VIII-3 Investment incomeExcluded from tax $295$295
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $34,231$34,231
VIII-12 Total revenueRelated to mission $1,596,090 · Excluded from tax $295$1,596,385
Part IX · Statement of functional expenses $1,323,287 across 10 lines filed
IX-11b Legal fees$1,367
IX-11c Accounting fees$6,115
IX-11g Other fees for services$4,417
IX-16 Occupancy$16,727
IX-17 Travel$981
IX-21 Payments to affiliates$504,869
IX-22 Depreciation, depletion and amortization$385,482
IX-23 Insurance$29,051
IX-24 Other expenses (24a–d)$307,265
IX-24e All other expenses$67,013
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$1,323,287
Part X · Balance sheet $6,566,341 assets, 14 lines filed
Asset lines not itemized here account for $50,838; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $448,966$658,741
X-4 Accounts receivableStart of year $296,603$205,265
X-9 Prepaid expenses and deferred chargesStart of year $120,613$140,175
X-10c Land, buildings and equipment, netStart of year $5,474,529$5,129,272
X-15 Other assetsStart of year $382,050$382,050
X-16 Total assetsStart of year $6,781,936$6,566,341
X-17 Accounts payable and accrued expensesStart of year $118,707$68,615
X-19 Deferred revenueStart of year $129,609$176,883
X-25 Other liabilitiesStart of year $2,426,017$1,940,142
X-26 Total liabilitiesStart of year $2,674,333$2,185,640
X-27 Net assets without donor restrictionsStart of year $3,583,488$3,856,586
X-28 Net assets with donor restrictionsStart of year $524,115$524,115
X-32 Total net assets or fund balancesStart of year $4,107,603$4,380,701
X-33 Total liabilities and net assetsStart of year $6,781,936$6,566,341
Part XI · Reconciliation of net assets $4,380,701 net assets at year end
XI-1 Total revenue$1,596,385
XI-2 Total expenses$1,323,287
XI-3 Revenue less expenses$273,098
XI-4 Net assets at start of year$4,107,603
XI-10 Net assets at end of year$4,380,701

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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