Nonprofit · EIN 87-0154905
MOON LAKE WATER USERS ASSOCIATION
Tax-exempt · ROOSEVELT, UT 84066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $980,196 | $1,087,369 | -$107,173 | $109,809,538 | $252,098 | $109,557,440 |
| December 31, 2024 | 990 | $1,192,660 | $901,575 | $291,085 | $109,981,182 | $316,569 | $109,664,613 |
| December 31, 2023 | 990 | $1,026,057 | $757,748 | $268,309 | $109,699,399 | $325,871 | $109,373,528 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $495,373
- Investment income
- $64,470
- Royalties
- $420,353
- Other revenue
- $420,353
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $110,897
- Salaries, compensation and benefits (total)
- $129,394
- Professional fundraising fees
- $0
- Legal fees
- $7,086
- Travel
- $4,971
- Depreciation
- $357,135
- Program services (functional)
- $1,042,465
- Management and general (functional)
- $44,904
Balance sheet and other
- Total assets, start of year
- $109,981,182
- Total assets, end of year
- $109,809,538
- Total liabilities, end of year
- $252,098
- Net assets, end of year
- $109,557,440
- Land, buildings and equipment
- $107,992,246
- Net assets without donor restrictions
- $109,557,440
- Gross receipts
- $980,196
- Employees
- 11
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 |
|---|---|---|---|
| Shawn McConkie | Director Trustee or director | 1 | $0 |
| Kirk Christensen | Director Trustee or director | 1 | $0 |
| Jim Young | Director Trustee or director | 1 | $0 |
| Leon Nielson | Director Trustee or director | 1 | $0 |
| Wayne Malnar | Director Trustee or director | 1 | $0 |
| Rodger Ames | Director Trustee or director | 1 | $0 |
| Junior Tidwell | Director Trustee or director | 1 | $0 |
| Mark Kettle | Director Trustee or director | 1 | $0 |
| Tracy Killian | Director Trustee or director | 1 | $0 |
| Dex Winterton | CEO Officer | 40 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shawn McConkie | Director Trustee or director | 1 | $0 |
| Kirk Christensen | Director Trustee or director | 1 | $0 |
| Jim Young | Director Trustee or director | 1 | $0 |
| Leon Nielson | Director Trustee or director | 1 | $0 |
| Wayne Malnar | Director Trustee or director | 1 | $0 |
| Rodger Ames | Director Trustee or director | 1 | $0 |
| Junior Tidwell | Director Trustee or director | 1 | $0 |
| Mark Kettle | Director Trustee or director | 1 | $0 |
| Tracy Killian | Director Trustee or director | 1 | $0 |
| Dex Winterton | CEO Officer | 40 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Shawn McConkie | Director Trustee or director | 1 | $0 |
| Kirk Christensen | Director Trustee or director | 1 | $0 |
| Jim Young | Director Trustee or director | 1 | $0 |
| Leon Nielson | Director Trustee or director | 1 | $0 |
| Wayne Malnar | Director Trustee or director | 1 | $0 |
| Rodger Ames | Director Trustee or director | 1 | $0 |
| Junior Tidwell | Director Trustee or director | 1 | $0 |
| Mark Kettle | Director Trustee or director | 1 | $0 |
| Tracy Killian | Director Trustee or director | 1 | $0 |
| Dex Winterton | CEO Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 235, ROOSEVELT, UT 84066-0235
- Signed the 990
- Dex Winterton, CEO
- Phone
- (435) 722-2002
- Return prepared by
- Aycock Miles & Assoc CPAs
Mission
To provide irrigation water to farmers in northeastern Utah.
Program accomplishments
- Storage and distribution of irrigation water to farms in Northeastern Utah.
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
- 87-0154905
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1997
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $109,809,538
- Income (IRS master file)
- $980,196
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $980,196 | $1,087,369 | $109,809,538 | XML |
| 990 | December 2024 | $1,192,660 | $901,575 | $109,981,182 | XML |
| 990 | December 2023 | $1,026,057 | $757,748 | $109,699,399 | XML |
| 990 | December 2022 | $902,002 | $971,609 | $110,044,983 | 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 87-0154905).
Questions about MOON LAKE WATER USERS ASSOCIATION
- What is the EIN of MOON LAKE WATER USERS ASSOCIATION?
- The employer identification number (EIN) of MOON LAKE WATER USERS ASSOCIATION is 87-0154905.
- Is MOON LAKE WATER USERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1997.
- Are donations to MOON LAKE WATER USERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MOON LAKE WATER USERS 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 MOON LAKE WATER USERS 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 MOON LAKE WATER USERS ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of MOON LAKE WATER USERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does MOON LAKE WATER USERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $980,196, expenses of $1,087,369 and total assets of $109,809,538 at year end.
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