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Nonprofit · EIN 82-0151745

MUD LAKE WATER USERS INC

Tax-exempt · REXBURG, ID 83440

Financials

$2.2M$2M2023$2.3M$2.2M2024$2.2M$2.3M2025
Revenue Expenses · by fiscal year end
Financials of MUD LAKE WATER USERS INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,197,133$2,265,418-$68,285$1,561,615$2,439$1,559,176
December 31, 2024990$2,301,716$2,224,036$77,680$1,629,528$2,067$1,627,461
December 31, 2023990$2,173,254$1,960,099$213,155$1,544,872$1,129$1,543,743
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,076,454
Investment income
$28,924
Other revenue
$91,755

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$220,249
Salaries, compensation and benefits (total)
$238,694
Professional fundraising fees
$0
Legal fees
$3,612
Accounting fees
$5,000
Depreciation
$61,552
Program services (functional)
$2,171,785
Management and general (functional)
$93,633

Balance sheet and other

Total assets, start of year
$1,629,528
Total assets, end of year
$1,561,615
Total liabilities, end of year
$2,439
Net assets, end of year
$1,559,176
Land, buildings and equipment
$960,359
Net assets without donor restrictions
$1,559,176
Gross receipts
$2,197,133
Employees
12

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.

NameTitleHours / weekCompensation
MITCH BITTERDIRECTOR
Trustee or director
–$0
DAVID BURTENSHAWDIRECTOR
Trustee or director
–$0
LANNY BURTENSHAWDIRECTOR
Trustee or director
–$0
REX COLEMANDIRECTOR
Trustee or director
–$0
KIRK EGBERTDIRECTOR
Trustee or director
–$0
STEVE SHIVELYPRESIDENT
Officer
–$0
ROY YEARSLEYVICE PRESIDE
Officer
–$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
MITCH BITTERDIRECTOR
Trustee or director
1$0
DAVID BURTENSHAWDIRECTOR
Trustee or director
1$0
LANNY BURTENSHAWDIRECTOR
Trustee or director
1$0
REX COLEMANDIRECTOR
Trustee or director
1$0
KIRK EGBERTDIRECTOR
Trustee or director
1$0
STEVE SHIVELYPRESIDENT
Officer
2$0
ROY YEARSLEYVICE PRESIDE
Officer
1$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
MITCH BITTERDIRECTOR
Trustee or director
1$0
DAVID BURTENSHAWDIRECTOR
Trustee or director
1$0
LANNY BURTENSHAWDIRECTOR
Trustee or director
1$0
REX COLEMANDIRECTOR
Trustee or director
1$0
KIRK EGBERTDIRECTOR
Trustee or director
1$0
STEVE SHIVELYPRESIDENT
Officer
2$0
ROY YEARSLEYVICE PRESIDE
Officer
1$0

Address and contacts

Address (IRS master file)
39 PROFESSIONAL PLZ, REXBURG, ID 83440-2024
Principal officer (990 for 2025)
STEVE SHIVELY
Signed the 990
STEVE SHIVELY, PRESIDENT
Phone
(208) 663-4359
Return prepared by
SUTTON & SIMMONS PLLC

Mission

MAINTAIN THE CANALS AND PROVIDE IRRIGATION WATER TO THE HOMES AND FARMS ALONG THE CANAL.

990 for the year ended December 31, 2025

Program accomplishments

  • THE IRRIGATION DISTRICT MAINTAINED THE CANALS AND PROVIDED WATER TO THE HOMES AND FARMS ALONG THE CANAL IN THE MUD LAKE IDAHO AREA.
    Expenses $2,171,785 · revenue $2,076,454

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 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
82-0151745
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1983
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,561,615
Income (IRS master file)
$2,197,133

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,197,133$2,265,418$1,561,615XML
990December 2024$2,301,716$2,224,036$1,629,528XML
990December 2023$2,173,254$1,960,099$1,544,872XML
990December 2022$1,865,120$1,948,681$1,386,923IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 82-0151745).

Questions about MUD LAKE WATER USERS INC

What is the EIN of MUD LAKE WATER USERS INC?
The employer identification number (EIN) of MUD LAKE WATER USERS INC is 82-0151745.
Is MUD LAKE WATER USERS INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1983.
Are donations to MUD LAKE WATER USERS INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MUD LAKE WATER 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 MUD LAKE WATER 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 MUD LAKE WATER 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 MUD LAKE WATER USERS INC?
The 990 for the year ended December 31, 2025 names STEVE SHIVELY.
Who are the officers and directors of MUD LAKE WATER USERS INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does MUD LAKE WATER USERS INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,197,133, expenses of $2,265,418 and total assets of $1,561,615 at year end.

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