Nonprofit · EIN 65-1180112
LOGAN WELL USERS INC
Tax-exempt · STERLING, CO 80751
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $888,980 | $920,061 | -$31,081 | $1,002,616 | $225,264 | $777,352 |
| December 31, 2024 | 990 | $953,051 | $1,010,846 | -$57,795 | $934,558 | $126,125 | $808,433 |
| December 31, 2023 | 990 | $862,572 | $801,909 | $60,663 | $1,045,191 | $178,963 | $866,228 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $880,659
- Investment income
- $4,595
- Other revenue
- $3,726
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $76,793
- Salaries, compensation and benefits (total)
- $83,005
- Professional fundraising fees
- $0
- Legal fees
- $5,220
- Accounting fees
- $11,745
- Program services (functional)
- $901,073
- Management and general (functional)
- $18,988
Balance sheet and other
- Total assets, start of year
- $934,558
- Total assets, end of year
- $1,002,616
- Total liabilities, end of year
- $225,264
- Net assets, end of year
- $777,352
- Net assets without donor restrictions
- $777,352
- Gross receipts
- $888,980
- Employees
- 1
- Year formed
- 2003
- State of legal domicile
- CO
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARSON SMART | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GENE MANUELLO | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| KEVIN VOLLMER | SECRETARY Trustee or director, Officer | 10 | $0 |
| JOHN GUENZI | TREASURER Trustee or director, Officer | 10 | $0 |
| BRAD ANDERSON | DIRECTOR Trustee or director | 10 | $0 |
| ROBERT LINGREEN | DIRECTOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARSON SMART | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GENE MANUELLO | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| KEVIN VOLLMER | SECRETARY Trustee or director, Officer | 10 | $0 |
| JOHN GUENZI | TREASURER Trustee or director, Officer | 10 | $0 |
| BRAD ANDERSON | DIRECTOR Trustee or director | 10 | $0 |
| ROBERT LINGREEN | DIRECTOR Trustee or director | 10 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARSON SMART | PRESIDENT Trustee or director, Officer | 10 | $0 |
| GENE MANUELLO | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| KEVIN VOLLMER | SECRETARY Trustee or director, Officer | 10 | $0 |
| JOHN GUENZI | TREASURER Trustee or director, Officer | 10 | $0 |
| BRAD ANDERSON | DIRECTOR Trustee or director | 10 | $0 |
| ROBERT LINGREEN | DIRECTOR Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1172, STERLING, CO 80751-1172
- In care of
- % JESSICA GALES
- Principal officer (990 for 2025)
- CARSON SMART
- Signed the 990
- CARSON SMART, PRESIDENT
- Phone
- (970) 580-3832
- Return prepared by
- JOHNSON AND ASSOCIATES CPAS PC
Mission
THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, AND RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR WATER WELLS.
Program accomplishments
- THE ORGANIZATION PROVIDES THE ADMINISTRATIVE AND LEGAL COMPLIANCE FRAMEWORK THROUGH WHICH ITS MEMBERS (WATER WELL USERS IN THE SOUTH PLATTE DRAINAGE AREA) MAY CONTINUE TO USE THEIR WATER WELLS. THESE WATER WELLS HELP MEET THE WATER NEEDS OF MUNICIPALITIES, INDIVIDUALS, BUSINESS AND AGRICULTURAL PRODUCERS IN LOGAN COUNTY, COLORADO.Expenses $901,073 · revenue $880,659
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 65-1180112
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $1,002,616
- Income (IRS master file)
- $888,980
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $888,980 | $920,061 | $1,002,616 | XML |
| 990 | December 2024 | $953,051 | $1,010,846 | $934,558 | XML |
| 990 | December 2023 | $862,572 | $801,909 | $1,045,191 | XML |
| 990 | December 2022 | $772,895 | $781,688 | $931,967 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 65-1180112).
Questions about LOGAN WELL USERS INC
- What is the EIN of LOGAN WELL USERS INC?
- The employer identification number (EIN) of LOGAN WELL USERS INC is 65-1180112.
- Is LOGAN WELL USERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2004.
- Are donations to LOGAN WELL USERS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOGAN WELL USERS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LOGAN WELL USERS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LOGAN WELL USERS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LOGAN WELL USERS INC?
- The 990 for the year ended December 31, 2025 names CARSON SMART.
- Who are the officers and directors of LOGAN WELL USERS INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does LOGAN WELL USERS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $888,980, expenses of $920,061 and total assets of $1,002,616 at year end.
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