Nonprofit · EIN 26-4171040
SHIELDS CANAL COMPANY
Tax-exempt (reinstated) · WILSALL, MT 59086
Address and contacts
- Address (IRS master file)
- 2057 US HIGHWAY 89 N, WILSALL, MT 59086-9553
- Mailing address (990-N for 2025)
- 2057 US Highway 89 North, Wilsall MT 59086
- Principal officer (990-N for 2025)
- Les Arthun, 2057 US Highway 89 North, Wilsall MT 59086
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 26-4171040
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y22)
Revocation and reinstatement
- Exemption revoked
- May 15, 2023
- Posted by the IRS
- August 14, 2023
- Reinstated
- Effective May 15, 2023
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-N for 2025 Officer: Les Arthun | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Les Arthun | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Les Arthun | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-4171040).
Questions about SHIELDS CANAL COMPANY
- What is the EIN of SHIELDS CANAL COMPANY?
- The employer identification number (EIN) of SHIELDS CANAL COMPANY is 26-4171040.
- Is SHIELDS CANAL COMPANY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2023 and reinstated it effective May 15, 2023.
- Are donations to SHIELDS CANAL COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHIELDS CANAL COMPANY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of SHIELDS CANAL COMPANY 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 SHIELDS CANAL COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of SHIELDS CANAL COMPANY?
- The 990-N for 2025 names Les Arthun.
Other nonprofits in WILSALL
- SEDAN CEMETERY ASSOCIATION EIN 99-2361228 · last filed 990-N for 2025
- WILSALL FOUNDATION INC EIN 26-4213519 · last filed 990 for 2025
- PRAIRIE SONG RESCUE EIN 87-2260830 · last filed 990-EZ for 2024
- BILLY CONWAY ARTIST FUND EIN 99-2224300 · last filed 990 for 2025
- SHIELDS VALLEY CHRISTMAS FAIR EIN 93-4068208 · last filed 990-N for 2025
- SHIELDS VALLEY SENIOR CITIZENS CENTER EIN 81-0390634 · last filed 990-N for 2024
All nonprofits in WILSALL · Montana · Mutual and membership benefit