Nonprofit · EIN 82-0430323
SPIRIT BEND WATER ASSOCIATION INC
Tax-exempt (reinstated) · SPIRIT LAKE, ID 83869
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $184,701 | $127,717 | $56,984 | $256,702 | $11,692 | $245,010 |
| December 31, 2024 | 990-EZ | $118,705 | $67,978 | $50,727 | $188,344 | $318 | $188,026 |
| December 31, 2023 | 990-EZ | $65,629 | $82,810 | -$17,181 | $137,617 | $318 | $137,299 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $135,719
- Membership dues
- $47,959
- Investment income
- $1,023
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $86,647
- Printing, publications and postage
- $146
- Other expenses
- $40,924
Balance sheet and other
- Total assets, start of year
- $188,344
- Total assets, end of year
- $256,702
- Total liabilities, end of year
- $11,692
- Net assets, end of year
- $245,010
- Cash, savings and investments
- $153,299
- Land and buildings
- $24,338
- Gross receipts
- $184,701
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 |
|---|---|---|---|
| Bruce Alexander | President | 14.42 | $0 |
| Doug Melton | Director | 9.62 | $0 |
| Cody Sinclair | Director | 2.88 | $0 |
| Larry Canaan | Vice President | 19.23 | $0 |
| Melissa Hallas | Secretary | 15.38 | $0 |
| Luanne Urfer | Treasurer | 23.08 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bruce Alexander | President | 9 | $0 |
| Doug Melton | Director | 3 | $0 |
| Mike Mentel | Vice President | 9 | $0 |
| Larry Canaan | Secretary | 4 | $0 |
| Luanne Urfer | Treasurer | 11 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Bruce Alexander | President | 9 | $0 |
| Doug Melton | Secretary | 6 | $0 |
| Cody Sinclair | Director | 1 | $0 |
| Larry Canaan | Vice President | 7 | $0 |
| Luanne Urfer | Treasurer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 3935 W SPIRIT BEND AVE, SPIRIT LAKE, ID 83869-9702
- Signed the 990-EZ
- Luanne Urfer, Treasurer
- Phone
- (208) 946-0293
- Return prepared by
- Magnuson McHugh Dougherty CPAs
Mission
Construct, maintain and operate a private water system to members for supplying water for domestic, livestock and irrigation purposes
Program accomplishments
- DIRECT COSTS OF WATER DISTRIBUTION
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
- 82-0430323
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $256,702
- Income (IRS master file)
- $184,701
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- Reinstated
- Effective November 15, 2015
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $184,701 | $127,717 | $256,702 | IRS |
| 990-EZ | December 2024 | $118,705 | $67,978 | $188,344 | XML |
| 990-EZ | December 2023 | $65,629 | $82,810 | $137,617 | 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 82-0430323).
Questions about SPIRIT BEND WATER ASSOCIATION INC
- What is the EIN of SPIRIT BEND WATER ASSOCIATION INC?
- The employer identification number (EIN) of SPIRIT BEND WATER ASSOCIATION INC is 82-0430323.
- Is SPIRIT BEND WATER ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective November 15, 2015.
- Are donations to SPIRIT BEND WATER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SPIRIT BEND WATER ASSOCIATION 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 SPIRIT BEND WATER ASSOCIATION 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 SPIRIT BEND WATER ASSOCIATION INC 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 SPIRIT BEND WATER ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPIRIT BEND WATER ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $184,701, expenses of $127,717 and total assets of $256,702 at year end.
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