Ogden River Water Users Association FY2023 filing

Not tax-deductible

Ogden, UTMutual-benefit / member-servingSince 1937Mutual / membership EIN 87-6123391Revenue $2.1M in FY2023Latest return filed Jun 15, 2026

On file with the IRSOgden, UTTax-exempt since Oct 1950

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To facilitate the distribution of irrigation Water in northern utah.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-6123391) · Dispute this line
$33K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · 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
6 of 6
filings with a surplus
Average surplus $248K a year · 14% of revenue · last 6 filings
A surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
0% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$33K
to officers and key staff · 2% of spending
Pay to officers and key staff is 2% of spending.
Part VII, Section A
5.9 mo
of spending, in cash
5.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$691K
12% of total assets
Liabilities are 12% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.1M
+24% vs prior year
Spent
$1.5M
To programs
0%
Net assets
$5.1M
By yearFY2020–FY2025
Revenue
$2.1M
FY2023▲ +24%
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
$1.5M
FY2023▼ -4%
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
$5.1M
FY2023▲ +12%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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 Oct 1950.

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

Who runs it and what they're paid

12 people listed on the 990; $33K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President
$9,225Pt VII · Sec A
2nd Vice Pre
$3,825Pt VII · Sec A
$3,825Pt VII · Sec A
$3,825Pt VII · Sec A
Director
$3,600Pt VII · Sec A
Director
$3,600Pt VII · Sec A
Director
$3,300Pt VII · Sec A
$1,500Pt 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 →

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.

Questions for Ogden River Water Users Association

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1 program · in their own filed words · FY2023
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.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 87-6123391) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Fees for servicesLn 2g$1.7M
Gifts and grantsLn 1h$306K
Other incomeLn 4–11$51K
Money outPt IX
$1.5M
Ln 25
Owns and owesPt X
$5.1M
net assets · Ln 32
Cash and savingsLn 1–2$761K
Total assetsLn 16$5.8M
LiabilitiesLn 26$691K
PeoplePt VI, VII
12
listed · VII A
PaidVII A9
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$306K
Government grantsLn 1e$306K
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$1K
Other incomeLn 4–11$51K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$761K
Cash and savings togetherLn 1–2$761K
Accounts receivableLn 4$227K
Notes and loans receivableLn 7$35K
Prepaid expenses and deferred chargesLn 9$159K
Land, buildings, equipmentLn 10c$4.3M
Other assetsLn 15$382K
Total assetsLn 16$5.8M
LiabilitiesLn 26$691K
Net assetsLn 32$5.1M
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 FY23End FY23
Cash and savingsLn 1–2$815K$761K
Land, buildings, equipmentLn 10c$4.5M$4.3M
Total assetsLn 16$5.9M$5.8M
LiabilitiesLn 26$1.3M$691K
Net assetsLn 32$4.6M$5.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$823
Accounting feesLn 11c$6K
Other fees for servicesLn 11g$4K
Office expensesLn 13$19K
OccupancyLn 16$18K
TravelLn 17$5K
Payments to affiliatesLn 21$598K
Depreciation, depletion and amortizationLn 22$368K
InsuranceLn 23$34K
Other expenses (24a–d)Ln 24$411K
All other expensesLn 24e$80K
Total functional expensesLn 25$1.5M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 15, 2026 $2.0M$1.8M$228K$5.6M 990 PDF
FY2024Filed with the IRS Jul 8, 2025 $1.9M$1.6M$220K$5.4M 990 PDF
FY2023 ViewingFiled with the IRS Jun 18, 2024 $2.1M$1.5M$560K$5.1M 990 PDF
FY2022Filed with the IRS Jun 14, 2023 $1.7M$1.6M$89K$4.6M 990 PDF
FY2021Filed with the IRS Jun 14, 2022 $1.7M$1.6M$116K$4.5M 990 PDF
FY2020Filed with the IRS May 12, 2021 $1.6M$1.3M$273K$4.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $2,103,285 revenue, 12 lines filed
I-8 Contributions and grants$306,251
I-9 Program service revenuePrior year $1,681,773$1,744,890
I-10 Investment incomePrior year $280$1,404
I-11 Other revenuePrior year $16,576$50,740
I-12 Total revenuePrior year $1,698,629$2,103,285
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 $1,609,269$1,543,146
I-18 Total expensesPrior year $1,609,269$1,543,146
I-19 Revenue less expensesPrior year $89,360$560,139
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 $2,103,285 across 6 lines filed
VIII-1e Government grants$306,251
VIII-1h Total contributions, gifts and grants$306,251
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,744,890$1,744,890
VIII-3 Investment incomeExcluded from tax $1,404$1,404
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $50,740$50,740
VIII-12 Total revenueRelated to mission $1,744,890 · Excluded from tax $52,144$2,103,285
Part IX · Statement of functional expenses $1,543,146 across 11 lines filed
IX-11b Legal fees$823
IX-11c Accounting fees$5,551
IX-11g Other fees for services$4,051
IX-13 Office expenses$19,099
IX-16 Occupancy$17,822
IX-17 Travel$4,665
IX-21 Payments to affiliates$597,844
IX-22 Depreciation, depletion and amortization$367,678
IX-23 Insurance$33,900
IX-24 Other expenses (24a–d)$411,359
IX-24e All other expenses$80,354
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$1,543,146
Part X · Balance sheet $5,837,699 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $815,118$761,426
X-4 Accounts receivableStart of year $36,435$227,455
X-7 Notes and loans receivableStart of year $34,166$34,865
X-9 Prepaid expenses and deferred chargesStart of year $151,146$159,314
X-10c Land, buildings and equipment, netStart of year $4,502,759$4,272,589
X-15 Other assetsStart of year $382,050$382,050
X-16 Total assetsStart of year $5,921,674$5,837,699
X-17 Accounts payable and accrued expensesStart of year $181,829$158,967
X-19 Deferred revenueStart of year $183,363$209,622
X-25 Other liabilitiesStart of year $970,112$322,601
X-26 Total liabilitiesStart of year $1,335,304$691,190
X-27 Net assets without donor restrictionsStart of year $4,062,255$4,622,394
X-28 Net assets with donor restrictionsStart of year $524,115$524,115
X-32 Total net assets or fund balancesStart of year $4,586,370$5,146,509
X-33 Total liabilities and net assetsStart of year $5,921,674$5,837,699
Part XI · Reconciliation of net assets $5,146,509 net assets at year end
XI-1 Total revenue$2,103,285
XI-2 Total expenses$1,543,146
XI-3 Revenue less expenses$560,139
XI-4 Net assets at start of year$4,586,370
XI-10 Net assets at end of year$5,146,509

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

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