Nonprofit · EIN 81-0203800
TWO LEGGINS WATER USERS ASSN
Tax-exempt · HARDIN, MT 59034
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $419,432 | $531,778 | -$112,346 | $641,672 | $9,247 | $632,425 |
| December 31, 2024 | 990 | $383,816 | $535,697 | -$151,881 | $769,383 | $24,612 | $744,771 |
| December 31, 2023 | 990 | $375,637 | $378,103 | -$2,466 | $899,147 | $2,495 | $896,652 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $408,955
- Investment income
- $10,477
- Net gain from sales of assets
- $800
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $26,340
- Other salaries and wages
- $85,592
- Salaries, compensation and benefits (total)
- $121,213
- Professional fundraising fees
- $0
- Accounting fees
- $2,100
- Occupancy
- $21,628
- Depreciation
- $39,757
- Program services (functional)
- $518,848
- Management and general (functional)
- $12,930
Balance sheet and other
- Total assets, start of year
- $769,383
- Total assets, end of year
- $641,672
- Total liabilities, end of year
- $9,247
- Net assets, end of year
- $632,425
- Land, buildings and equipment
- $425,450
- Gross receipts
- $419,432
- Employees
- 9
- Year formed
- 1913
- State of legal domicile
- MT
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 |
|---|---|---|---|
| Debra Stoddard | Secretary-treasurer Officer | 20 | $24,000 |
| Brett Nedens | Director Trustee or director | 1 | $540 |
| Tim Webber | Director Trustee or director | 1 | $540 |
| Paul Stieber | Director Trustee or director | 1 | $495 |
| Richard Benzel | Director Trustee or director | 1 | $405 |
| Beth Mehling | Director Trustee or director | 1 | $360 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debra Stoddard | Secretary-treasurer Officer | 20 | $24,000 |
| Paul Stiefer | Director Trustee or director | 1 | $585 |
| Brett Nedens | Director Trustee or director | 1 | $540 |
| Richard Benzel | Director Trustee or director | 1 | $540 |
| Tim Webber | Director Trustee or director | 1 | $540 |
| John L Mehling | Director Trustee or director | 1 | $315 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debra Stoddard | Sec-Treas Officer | 20 | $22,000 |
| Richard Benzel | Director Trustee or director | 1 | $720 |
| Brett Nedens | Director Trustee or director | 1 | $630 |
| Paul Stieber | Director Trustee or director | 1 | $630 |
| Tim Webber | Director Trustee or director | 1 | $630 |
| John L Mehling | Director Trustee or director | 1 | $405 |
Address and contacts
- Address (IRS master file)
- PO BOX 242, HARDIN, MT 59034-0242
- Principal officer (990 for 2025)
- Debra Stoddard, PO Box 242, Hardin, MT 59034
- Signed the 990
- Debra Stoddard, Secretarytreasurer
- Phone
- (406) 860-0878
- Return prepared by
- Colleen M Schaak CPA PC
Mission
The organizations purpose is to maintain irrigation canals to facilitate delivering water to member landowners
Program accomplishments
- Operation consists of bringing irrigation water through canals to members and maintaining same canals to insure availability of water to cropsExpenses $518,848 · revenue $418,632
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
- 81-0203800
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $641,672
- Income (IRS master file)
- $419,432
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $419,432 | $531,778 | $641,672 | XML |
| 990 | December 2024 | $383,816 | $535,697 | $769,383 | XML |
| 990 | December 2023 | $375,637 | $378,103 | $899,147 | XML |
| 990 | December 2022 | $409,480 | $415,251 | $908,947 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 81-0203800).
Questions about TWO LEGGINS WATER USERS ASSN
- What is the EIN of TWO LEGGINS WATER USERS ASSN?
- The employer identification number (EIN) of TWO LEGGINS WATER USERS ASSN is 81-0203800.
- Is TWO LEGGINS WATER USERS ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1975.
- Are donations to TWO LEGGINS WATER USERS ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does TWO LEGGINS WATER USERS ASSN 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 TWO LEGGINS WATER USERS ASSN 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 TWO LEGGINS WATER USERS ASSN 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 TWO LEGGINS WATER USERS ASSN?
- The 990 for the year ended December 31, 2025 names Debra Stoddard.
- Who are the officers and directors of TWO LEGGINS WATER USERS ASSN?
- The 990 for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $24,000 (Debra Stoddard, Secretary-treasurer).
- How much revenue does TWO LEGGINS WATER USERS ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $419,432, expenses of $531,778 and total assets of $641,672 at year end.
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