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Nonprofit · EIN 81-0300389

HIGHLAND PARK UTILITY ASSOCIATION

Tax-exempt · GLENDIVE, MT 59330

Financials

$77K$65K2023$76K$62K2024$83K$68K2025
Revenue Expenses · by fiscal year end
Financials of HIGHLAND PARK UTILITY ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$83,164$68,395$14,769$287,104$15,986$271,118
December 31, 2024990-EZ$75,929$62,240$13,689$273,838$17,489$256,349
December 31, 2023990-EZ$76,819$65,038$11,781$257,577$14,916$242,661
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Membership dues
$110
Program service revenue
$80,530
Investment income
$2,524

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$9,944
Occupancy
$42,914
Printing, publications and postage
$1,165
Other expenses
$14,372
Program services (functional)
$68,395

Balance sheet and other

Total assets, start of year
$273,838
Total assets, end of year
$287,104
Total liabilities, end of year
$15,986
Net assets, end of year
$271,118
Cash, savings and investments
$277,263
Land and buildings
$9,841
Gross receipts
$83,164

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-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
JOSHUA SPURLINTREASURER0$0
DEBBIE SPICHERSECRETARY0$0
MARK MOOREVICE PRESIDENT0$0
SONJA TUMAPRESIDENT0$0
MISTY DORSEYREPRESENTATIVE0$0
990-EZ for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
JOSHUA SPURLINTREASURER0$0
DEBBIE SPICHERSECRETARY0$0
MARK MOOREVICE PRESIDENT0$0
SONJA TUMAPRESIDENT0$0
MISTY DORSEYREPRESENTATIVE0$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
JOSHUA SPURLINVICE PRESIDENT0$0
ALLISON AGOSTINOSECRETARY0$0
BRANDI AUSTBYTREASURER0$0
SONJA TUMAPRESIDENT0$0
AMY GORDERREPRESENTATIVE0$0

Address and contacts

Address (IRS master file)
PO BOX 1290, GLENDIVE, MT 59330-1290
In care of
% SONJA TUMA
Signed the 990-EZ
SONJA TUMA, PRESIDENT
Phone
(406) 377-4944
Return prepared by
AgCountry Accounting PLLC

Mission

TO SUPPLY WATER TO HPU SUBDIVISION

990-EZ for the year ended December 31, 2025

Program accomplishments

  • SUPPLIES WATER SERVICE TO APPROXIMATELY 160 RESIDENTIAL HOMES IN HIGHLAND PARK SUBDIVISION AND SUMMER IRRIGATION
    Expenses $68,395

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990-EZ on file
2023December 31, 2023May 15, 2024990-EZ on file

File the 2026 990-EZ for HIGHLAND PARK UTILITY ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
81-0300389
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1967
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$287,104
Income (IRS master file)
$83,164

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$83,164$68,395$287,104XML
990-EZDecember 2024$75,929$62,240$273,838XML
990-EZDecember 2023$76,819$65,038$257,577XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-EZDecember 2019–––IRS
990-EZDecember 2018–––IRS
990-EZDecember 2017–––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 81-0300389).

Questions about HIGHLAND PARK UTILITY ASSOCIATION

What is the EIN of HIGHLAND PARK UTILITY ASSOCIATION?
The employer identification number (EIN) of HIGHLAND PARK UTILITY ASSOCIATION is 81-0300389.
Is HIGHLAND PARK UTILITY ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1967.
Are donations to HIGHLAND PARK UTILITY ASSOCIATION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HIGHLAND PARK UTILITY ASSOCIATION 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 HIGHLAND PARK UTILITY ASSOCIATION 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 HIGHLAND PARK UTILITY ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of HIGHLAND PARK UTILITY ASSOCIATION?
The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does HIGHLAND PARK UTILITY ASSOCIATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $83,164, expenses of $68,395 and total assets of $287,104 at year end.

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