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Two Leggins Water Users Assn

  • Hardin, MT
  • Tax-exempt since Dec. 1975
  • EIN: 81-0203800

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$384k (2024)

Expenses
$536k (2024)

Total Assets
$769k (2024)

Total Liabilities
$24.6k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$383,816
Expenses
$535,697
Net Income
-$151,881
Net Assets
$744,771
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $371,528
96.8%
Investment Income $12,288
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $26,520
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $96,570
18.0%
Assets/Debt
Total Assets $769,383
Total Liabilities $24,612
Net Assets $744,771
Club or Co-Op Income
Income From Members $368,816
Income From Other Sources $15,000
Compensation
Key Employees and Officers Compensation Related Other
Debra Stoddard (Secretary Treasurer) $24,000 $0 $0
Paul Stiefer (Director) $585 $0 $0
Brett Nedens (Director) $540 $0 $0
Richard Benzel (Director) $540 $0 $0
Tim Webber (Director) $540 $0 $0
John L Mehling (Director) $315 $0 $0
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Document Links

990
Filed on Feb. 20, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$375,637
Expenses
$378,103
Net Income
-$2,466
Net Assets
$896,652
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $371,865
99.0%
Investment Income $3,772
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $22,000
5.8%
Professional Fundraising Fees $0
Other Salaries and Wages $73,856
19.5%
Assets/Debt
Total Assets $899,147
Total Liabilities $2,495
Net Assets $896,652
Club or Co-Op Income
Income From Members $369,351
Income From Other Sources $6,286
Compensation
Key Employees and Officers Compensation Related Other
Debra Stoddard (Sec Treas) $22,000 $0 $0
Richard Benzel (Director) $720 $0 $0
Brett Nedens (Director) $630 $0 $0
Paul Stieber (Director) $630 $0 $0
Tim Webber (Director) $630 $0 $0
John L Mehling (Director) $405 $0 $0
+ View more people

Document Links

990
Filed on Feb. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$409,480
Expenses
$415,251
Net Income
-$5,771
Net Assets
$899,118
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $408,087
99.7%
Investment Income $1,393
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,400
4.9%
Professional Fundraising Fees $0
Other Salaries and Wages $75,810
18.3%
Assets/Debt
Total Assets $908,947
Total Liabilities $9,829
Net Assets $899,118
Club or Co-Op Income
Income From Members $372,462
Income From Other Sources $37,018
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $22,050 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 16, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$389,337
Expenses
$392,786
Net Income
-$3,449
Net Assets
$904,889
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $388,951
99.9%
Investment Income $386
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,400
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $86,600
22.0%
Assets/Debt
Total Assets $927,167
Total Liabilities $22,278
Net Assets $904,889
Club or Co-Op Income
Income From Members $384,996
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
James E Torske (Sec Treas) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$366,403
Expenses
$348,063
Net Income
$18,340
Net Assets
$894,838
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $365,799
99.8%
Investment Income $604
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,400
5.9%
Professional Fundraising Fees $0
Other Salaries and Wages $81,463
23.4%
Assets/Debt
Total Assets $909,446
Total Liabilities $14,608
Net Assets $894,838
Club or Co-Op Income
Income From Members $363,344
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
James E Torske (Sec Treas) $0 $0 $0
+ View more people

Document Links

990
Filed on June 8, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$368,014
Expenses
$305,127
Net Income
$62,887
Net Assets
$874,498
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $367,450
99.8%
Investment Income $564
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $20,400
6.7%
Professional Fundraising Fees $0
Other Salaries and Wages $75,493
24.7%
Assets/Debt
Total Assets $881,561
Total Liabilities $7,063
Net Assets $874,498
Club or Co-Op Income
Income From Members $364,649
Income From Other Sources $2,570
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $20,400 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 24, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$359,945
Expenses
$292,500
Net Income
$67,445
Net Assets
$813,428
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $359,340
99.8%
Investment Income $605
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $18,162
6.2%
Professional Fundraising Fees $0
Other Salaries and Wages $69,040
23.6%
Assets/Debt
Total Assets $881,518
Total Liabilities $68,090
Net Assets $813,428
Club or Co-Op Income
Income From Members $357,969
Income From Other Sources $1,371
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $22,272 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 14, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$357,287
Expenses
$309,147
Net Income
$48,140
Net Assets
$690,583
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $356,956
99.9%
Investment Income $331
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,171
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $827,253
Total Liabilities $136,670
Net Assets $690,583
Club or Co-Op Income
Income From Members $355,521
Income From Other Sources $1,766
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $18,871 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 7, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$360,761
Expenses
$342,532
Net Income
$18,229
Net Assets
$642,443
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $360,612
100.0%
Investment Income $149
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
5.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $767,137
Total Liabilities $124,694
Net Assets $642,443
Club or Co-Op Income
Income From Members $357,108
Income From Other Sources $3,653
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $18,064 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 9, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$368,038
Expenses
$330,560
Net Income
$37,478
Net Assets
$624,214
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $365,020
99.2%
Investment Income $218
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,800
0.8%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $70,482
21.3%
Assets/Debt
Total Assets $815,555
Total Liabilities $191,341
Net Assets $624,214
Club or Co-Op Income
Income From Members $360,030
Income From Other Sources $5,208
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $18,464 $0 $0
Richard Benzel (Director) $0 $0 $0
John L Mehling (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Stieber (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 23, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$370,104
Expenses
$328,009
Net Income
$42,095
Net Assets
$586,736
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $369,946
100.0%
Investment Income $158
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $891,648
Total Liabilities $304,912
Net Assets $586,736
Club or Co-Op Income
Income From Members $353,841
Income From Other Sources $16,263
Compensation
Key Employees and Officers Compensation Related Other
James E Torske (Sec Treas) $17,164 $0 $0
James Herbel (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Steiber (Director) $0 $0 $0
Richard Benzel (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on March 14, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$371,977
Expenses
$310,914
Net Income
$61,063
Net Assets
$490,551
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $367,356
98.8%
Investment Income $121
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $4,500
1.2%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
5.5%
Professional Fundraising Fees $0
Other Salaries and Wages $51,692
16.6%
Assets/Debt
Total Assets $819,905
Total Liabilities $329,354
Net Assets $490,551
Club or Co-Op Income
Income From Members $368,755
Income From Other Sources $5,477
Compensation
Key Employees and Officers Compensation Related Other
Kevin Vandersloot (Supervisor) $22,438 $0 $0
James E Torske (Secretary Treasurer) $17,164 $0 $0
James Herbel (Director) $0 $0 $0
Brett Nedens (Director) $0 $0 $0
Paul Steiber (Director) $0 $0 $0
Richard Benzel (Director) $0 $0 $0
Tim Webber (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 13, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$364,444
Expenses
$431,424
Net Income
-$66,980
Net Assets
$403,405
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $364,286
100.0%
Investment Income $158
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
4.0%
Professional Fundraising Fees $0
Other Salaries and Wages $57,010
13.2%
Assets/Debt
Total Assets $770,122
Total Liabilities $366,717
Net Assets $403,405
Club or Co-Op Income
Income From Members $356,704
Income From Other Sources $7,740

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$354,489
Expenses
$320,497
Net Income
$33,992
Net Assets
$473,836
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $354,171
99.9%
Investment Income $318
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $17,164
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $50,033
15.6%
Assets/Debt
Total Assets $734,369
Total Liabilities $260,533
Net Assets $473,836
Club or Co-Op Income
Income From Members $352,218
Income From Other Sources $2,271

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated