Nonprofit · EIN 81-0340531
MONTANA WATER RESOURCES ASSOCIATION
Tax-exempt · HELENA, MT 59604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $72,419 | $76,522 | -$4,103 | $1,501 | – | $1,501 |
| December 31, 2024 | 990-EZ | $101,088 | $103,954 | -$2,866 | $5,605 | – | $5,605 |
| December 31, 2023 | 990-EZ | $84,360 | $86,186 | -$1,826 | $8,486 | – | $8,486 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,130
- Membership dues
- $61,700
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $9,589
Expenses
- Compensation of officers, directors and key employees
- $43,846
- Salaries, compensation and benefits (total)
- $47,547
- Professional fees and payments to contractors
- $5,815
- Printing, publications and postage
- $502
- Other expenses
- $22,658
- Program services (functional)
- $71,165
Balance sheet and other
- Total assets, start of year
- $5,605
- Total assets, end of year
- $1,501
- Total liabilities, end of year
- –
- Net assets, end of year
- $1,501
- Cash, savings and investments
- $1,501
- Gross receipts
- $72,419
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK LAROWE | TREASURER/SECRETARY | 30 | $26,154 |
| MICHAEL MURPHY | PAST TREASURER | 30 | $17,692 |
| SCOTT ASPENLIEDER | DIRECTOR | 0.25 | $0 |
| STAN SCHWEISSING | CO. VICE PRESIDENT | 0.25 | $0 |
| COLE PEEBLES | PRESIDENT | 0.5 | $0 |
| JAMES BROWER | DIRECTOR | 0.25 | $0 |
| JOHN CROWLEY | DIRECTOR | 0.25 | $0 |
| CHUCK DAVIS | DIRECTOR | 0.25 | $0 |
| KYLE DEAN | DIRECTOR | 0.25 | $0 |
| GARRETT HANSON | CO. VICE PRESDIENT | 0.25 | $0 |
| SHAWN HIGLEY | DIRECTOR | 0.25 | $0 |
| ERLING JUEL | DIRECTOR | 0.25 | $0 |
| DAVID LAKE | DIRECTOR | 1.25 | $0 |
| MARKO MANOUKIAN | DIRECTOR | 0.25 | $0 |
| RYAN MCLANE | DIRECTOR | 0.25 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JENNIFER PATRICK | DIRECTOR | 0.25 | $0 |
| MATT PETERSON | DIRECTOR | 0.25 | $0 |
| PETER REBISH | DIRECTOR | 0.25 | $0 |
| MIKE WILLARD | DIRECTOR | 0.25 | $0 |
| HEATHER RICE | DIRECTOR | 0.25 | $0 |
| GORDON WIND | DIRECTOR | 0.25 | $0 |
| GREG SEDER | DIRECTOR | 0.25 | $0 |
| RACHEL MEREDITH | DIRECTOR | 0.25 | $0 |
990-EZ for the year ended December 31, 2024: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MURPHY | TREASURER/SECRETARY | 30 | $44,783 |
| SCOTT ASPENLIEDER | DIRECTOR | 0.25 | $0 |
| STAN SCHWEISSING | CO. VICE PRESIDENT | 0.25 | $0 |
| COLE PEEBLES | PRESIDENT | 0.5 | $0 |
| JAMES BROWER | DIRECTOR | 0.25 | $0 |
| JOHN CROWLEY | DIRECTOR | 0.25 | $0 |
| CHUCK DAVIS | DIRECTOR | 0.25 | $0 |
| KYLE DEAN | DIRECTOR | 0.25 | $0 |
| BILL FANNING | DIRECTOR | 0.25 | $0 |
| GARRETT HANSON | CO. VICE PRESDIENT | 0.25 | $0 |
| SHAWN HIGLEY | DIRECTOR | 0.25 | $0 |
| MARK IVERSON | DIRECTOR | 0.25 | $0 |
| ERLING JUEL | DIRECTOR | 0.25 | $0 |
| DAVID LAKE | DIRECTOR | 1.25 | $0 |
| MARKO MANOUKIAN | DIRECTOR | 0.25 | $0 |
| RYAN MCLANE | DIRECTOR | 0.25 | $0 |
| ALAN OLSON | DIRECTOR | 0.25 | $0 |
| AARIN OLLERMAN | DIRECTOR | 0.25 | $0 |
| JENNIFER PATRICK | DIRECTOR | 0.25 | $0 |
| MATT PETERSON | DIRECTOR | 0.25 | $0 |
| PETER REBISH | DIRECTOR | 0.25 | $0 |
| MIKE WILLARD | DIRECTOR | 0.25 | $0 |
| HEATHER RICE | DIRECTOR | 0.25 | $0 |
| GORDON WIND | DIRECTOR | 0.25 | $0 |
| GREG SEDER | DIRECTOR | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 25 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL MURPHY | TREASURER/SECRETARY | 30 | $45,699 |
| SCOTT ASPENLIEDER | PRESIDENT | 0.25 | $0 |
| STAN SCHWEISSING | CO. VICE PRESIDENT | 0.25 | $0 |
| COLE PEEBLES | CO. VICE PRESIDENT | 0.5 | $0 |
| JAMES BROWER | DIRECTOR | 0.25 | $0 |
| JOHN CROWLEY | DIRECTOR | 0.25 | $0 |
| CHUCK DAVIS | DIRECTOR | 0.25 | $0 |
| KYLE DEAN | DIRECTOR | 0.25 | $0 |
| BILL FANNING | DIRECTOR | 0.25 | $0 |
| GARRETT HANSON | DIRECTOR | 0.25 | $0 |
| SHAWN HIGLEY | DIRECTOR | 0.25 | $0 |
| DAVE HOFFMAN | DIRECTOR | 0.25 | $0 |
| MARK IVERSON | DIRECTOR | 0.25 | $0 |
| ERLING JUEL | DIRECTOR | 0.25 | $0 |
| DAVID LAKE | DIRECTOR | 1.25 | $0 |
| MARKO MANOUKIAN | DIRECTOR | 0.25 | $0 |
| RYAN MCLANE | DIRECTOR | 0.25 | $0 |
| DENNIS MIOTKE | DIRECTOR | 0.25 | $0 |
| AARIN OLLERMAN | DIRECTOR | 0.25 | $0 |
| JENNIFER PATRICK | DIRECTOR | 0.25 | $0 |
| MATT PETERSON | DIRECTOR | 0.25 | $0 |
| PETER REBISH | DIRECTOR | 0.25 | $0 |
| LYNN RETTIG | DIRECTOR | 0.25 | $0 |
| JAY THOM | DIRECTOR | 0.25 | $0 |
| GORDON WIND | DIRECTOR | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4927, HELENA, MT 59604-4927
- Signed the 990-EZ
- MARK E LAROWE, TREASURER
- Phone
- (406) 235-4555
- Return prepared by
- ACCOUNTING & TAX SPECIALISTS
Mission
REPRESENT WATER USERS ON WATER ISSUES.
Program accomplishments
- INFORM MEMBERS OF WATER RESOURCE ISSUES THROUGHNEWLETTERS (THE MONTANA WATERLINE), MEETINGS, ETC.SERVING APPROXIMATELY 10,000 PEOPLE.Expenses $32,755
- REPRESENT WATER USERS ON VARIOUS AGRICULTURAL COMMITTESSFOR THE GOVERNOR, DEPARTMENT OF AGRICULTURE & DEPARTMENTOF NATURAL RESOURCES.Expenses $28,945
- FOLLOW & SHARE WATER RESOURCES ISSUES THROUGH MEMBERSHIP IN NATIONAL WATER RESOURCES ASSOCIATION.Expenses $9,465
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0340531
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,501
- Income (IRS master file)
- $72,419
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $72,419 | $76,522 | $1,501 | XML |
| 990-EZ | December 2024 | $101,088 | $103,954 | $5,605 | XML |
| 990-EZ | December 2023 | $84,360 | $86,186 | $8,486 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 81-0340531).
Questions about MONTANA WATER RESOURCES ASSOCIATION
- What is the EIN of MONTANA WATER RESOURCES ASSOCIATION?
- The employer identification number (EIN) of MONTANA WATER RESOURCES ASSOCIATION is 81-0340531.
- Is MONTANA WATER RESOURCES ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1975.
- Are donations to MONTANA WATER RESOURCES ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does MONTANA WATER RESOURCES 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 MONTANA WATER RESOURCES 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 MONTANA WATER RESOURCES 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 MONTANA WATER RESOURCES ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 23 people; 2 received compensation from the organization, the highest $26,154 (MARK LAROWE, TREASURER/SECRETARY).
- How much revenue does MONTANA WATER RESOURCES ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $72,419, expenses of $76,522 and total assets of $1,501 at year end.
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