Moon Lake Water Users Association (EIN 870154905) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Phone

4357222002

Tax Period

2025-01-01 to 2025-12-31

Moon Lake Water Users Association is a small nonprofit that reported $980K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. Expenses of $1.1M exceeded revenue, resulting in a 11% operating deficit.

Mission

To provide irrigation water to farmers in northeastern Utah.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $495,373

Investment Income $64,470

Other Revenue $420,353

TOTAL REVENUE $980,196

Expense Breakdown

Grants Paid $0

Salaries & Benefits $129,394

Fundraising Expenses $0

Other Expenses $957,975

TOTAL EXPENSES $1,087,369

Year-over-Year Comparison

	2025	2024	Change
Revenue	$980,196	$1,192,660	-0.2%
Expenses	$1,087,369	$901,575	+0.2%
Net Income	$-107,173	$291,085	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Shawn McConkie	Director	1.00	Director	$0	$0	$0
Kirk Christensen	Director	1.00	Director	$0	$0	$0
Jim Young	Director	1.00	Director	$0	$0	$0
Leon Nielson	Director	1.00	Director	$0	$0	$0
Wayne Malnar	Director	1.00	Director	$0	$0	$0
Rodger Ames	Director	1.00	Director	$0	$0	$0
Junior Tidwell	Director	1.00	Director	$0	$0	$0
Mark Kettle	Director	1.00	Director	$0	$0	$0
Tracy Killian	Director	1.00	Director	$0	$0	$0
Dex Winterton	CEO	40.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$980,196	$1,087,369	$109,809,538	$-107,173
2024	$1,192,660	$901,575	$109,981,182	$291,085
2023	$1,026,057	$757,748	$109,699,399	$268,309
2022	$902,002	$971,609	$110,044,983	$-69,607
2021	$901,258	$828,640	$110,481,070	$72,618
2020	$69,022,882	$715,292	$131,346,208	$68,307,590
2019	$718,464	$517,780	$42,481,869	$200,684
2018	$613,895	$498,526	$42,423,926	$115,369

Moon Lake Water Users Association