Nonprofit · EIN 87-0649166
MORGAN SECONDARY WATER ASSOCIATION
Tax-exempt · MORGAN, UT 84050
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $855,950 | $906,835 | -$50,885 | $1,672,042 | $1,609,340 | $62,702 |
| December 31, 2024 | 990 | $1,019,005 | $1,174,067 | -$155,062 | $1,834,891 | $1,721,304 | $113,587 |
| December 31, 2023 | 990 | $259,803 | $565,802 | -$305,999 | $1,939,142 | $1,670,493 | $268,649 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $555,635
- of which government grants
- $555,635
- Program service revenue
- $293,138
- Investment income
- $7,177
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $45,495
- Other salaries and wages
- $19,822
- Salaries, compensation and benefits (total)
- $73,551
- Professional fundraising fees
- $0
- Accounting fees
- $1,550
- Occupancy
- $5,087
- Depreciation
- $51,164
Balance sheet and other
- Total assets, start of year
- $1,834,891
- Total assets, end of year
- $1,672,042
- Total liabilities, end of year
- $1,609,340
- Net assets, end of year
- $62,702
- Land, buildings and equipment
- $1,424,841
- Net assets without donor restrictions
- $62,702
- Gross receipts
- $855,950
- Employees
- 7
- Year formed
- 2003
- State of legal domicile
- UT
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 |
|---|---|---|---|
| DARCIE HARRIS | Secretary Trustee or director, Officer | 21 | $43,868 |
| BRETT NELSON | President Trustee or director, Officer | 1 | $1,477 |
| MITCH FRANCIS | Vice President Trustee or director, Officer | 1 | $150 |
| BRYAN BOYCE | Director Trustee or director | 0 | $0 |
| RANDY POTTER | Director Trustee or director | 0 | $0 |
| BRUCE CLARK | Director Trustee or director | 0 | $0 |
| MARK WALKER | Director Trustee or director | 0 | $0 |
| ROD SPENCER | Director Trustee or director | 0 | $0 |
| LANE TURNER | Director Trustee or director | 0 | $0 |
| SUSAN LARGE | Director Trustee or director | 0 | $0 |
| KENT CARTER | Director Trustee or director | 0 | $0 |
| MATT MECHAM | Director Trustee or director | 0 | $0 |
| AUGGIE ROSE | Director Trustee or director | 0 | $0 |
| SHANE PENTZ | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARCIE HARRIS | MANAGER Officer | 21 | $40,480 |
| AARON WINGLE | MANAGER Officer | 3 | $4,850 |
| WALTER NEIL BOYCE | President Trustee or director, Officer | 0 | $0 |
| SHANE PENTZ | Vice President Trustee or director, Officer | 0 | $0 |
| BRYAN BOYCE | Director Trustee or director | 0 | $0 |
| RANDY POTTER | Director Trustee or director | 0 | $0 |
| MARK EVANS | Director Trustee or director | 0 | $0 |
| MILAN MECHAM | Director Trustee or director | 0 | $0 |
| ROD SPENCER | Director Trustee or director | 0 | $0 |
| JEFF FRANCIS | Director Trustee or director | 0 | $0 |
| SUSAN LARGE | Director Trustee or director | 0 | $0 |
| CARL HARDING | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARCIE HARRIS | MANAGER Officer | 21 | $30,815 |
| AARON WINGLE | MANAGER Officer | 3 | $1,070 |
| WALTER NEIL BOYCE | President Trustee or director, Officer | 0 | $0 |
| SHANE PENTZ | Vice President Trustee or director, Officer | 0 | $0 |
| BRYAN BOYCE | Director Trustee or director | 0 | $0 |
| RANDY POTTER | Director Trustee or director | 0 | $0 |
| MARK EVANS | Director Trustee or director | 0 | $0 |
| MILAN MECHAM | Director Trustee or director | 0 | $0 |
| ROD SPENCER | Director Trustee or director | 0 | $0 |
| JEFF FRANCIS | Director Trustee or director | 0 | $0 |
| SUSAN LARGE | Director Trustee or director | 0 | $0 |
| CARL HARDING | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1064, MORGAN, UT 84050-1064
- In care of
- % DARCIE HARRIS
- Principal officer (990 for 2025)
- BRETT NELSON, PO BOX 1064, MORGAN, UT 84050
- Signed the 990
- BRETT NELSON, President
- Phone
- (801) 829-4424
- Return prepared by
- CARVER FLOREK & JAMES CPAS
Mission
WATER WAS PROVIDED TO MEMBER RESIDENTS FOR SECONDARY USE
Program accomplishments
- SECONDARY WATER WAS PROVIDED FOR THE RESIDENTS OF MORGAN 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
- 87-0649166
- 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)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $1,672,042
- Income (IRS master file)
- $855,950
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $855,950 | $906,835 | $1,672,042 | XML |
| 990 | December 2024 | $1,019,005 | $1,174,067 | $1,834,891 | XML |
| 990 | December 2023 | $259,803 | $565,802 | $1,939,142 | XML |
| 990 | December 2022 | $228,548 | $176,769 | $2,008,399 | 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 87-0649166).
Questions about MORGAN SECONDARY WATER ASSOCIATION
- What is the EIN of MORGAN SECONDARY WATER ASSOCIATION?
- The employer identification number (EIN) of MORGAN SECONDARY WATER ASSOCIATION is 87-0649166.
- Is MORGAN SECONDARY WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2004.
- Are donations to MORGAN SECONDARY WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MORGAN SECONDARY WATER 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 MORGAN SECONDARY WATER 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 MORGAN SECONDARY WATER ASSOCIATION 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 MORGAN SECONDARY WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 names BRETT NELSON.
- Who are the officers and directors of MORGAN SECONDARY WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 14 people; 3 received compensation from the organization, the highest $43,868 (DARCIE HARRIS, Secretary).
- How much revenue does MORGAN SECONDARY WATER ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $855,950, expenses of $906,835 and total assets of $1,672,042 at year end.
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All nonprofits in MORGAN · Utah · Public and societal benefit