Nonprofit · EIN 30-0437163
OLD OWYHEE DITCH IMPROVEMENT DISTRICT
Tax-exempt · ONTARIO, OR 97914
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $659,061 | $431,582 | $227,479 | $1,526,662 | $0 | $1,526,662 |
| December 31, 2024 | 990 | $608,115 | $396,831 | $211,284 | $1,299,183 | $0 | $1,299,183 |
| December 31, 2023 | 990 | $499,326 | $514,025 | -$14,699 | $1,087,899 | $0 | $1,087,899 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $590,478
- Investment income
- $24,187
- Other revenue
- $44,396
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $151,400
- Salaries, compensation and benefits (total)
- $171,982
- Professional fundraising fees
- $0
- Accounting fees
- $6,398
- Occupancy
- $4,800
- Depreciation
- $35,432
- Program services (functional)
- $341,548
- Management and general (functional)
- $90,034
Balance sheet and other
- Total assets, start of year
- $1,299,183
- Total assets, end of year
- $1,526,662
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,526,662
- Land, buildings and equipment
- $290,314
- Gross receipts
- $659,061
- Employees
- 4
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE BLACKABY | SECRETARY Officer | 3 | $10,000 |
| ROD FRAHM | PRESIDENT Trustee or director | 3 | $0 |
| CHRIS PAYNE | VICE-PRESIDE Trustee or director | 3 | $0 |
| BRETT BUCHHOLZ | DIRECTOR Trustee or director | 3 | $0 |
| DAN NAVARRETE | DIRECTOR Trustee or director | 3 | $0 |
| LANCE PETERSON | DIRECTOR Trustee or director | 3 | $0 |
| LOGAN SKEEN | DIRECTOR Trustee or director | 3 | $0 |
| TERRY OFT | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE BLACKABY | SECRETARY Officer | 3 | $9,600 |
| ROD FRAHM | PRESIDENT Trustee or director | 3 | $0 |
| CHRIS PAYNE | VICE-PRESIDE Trustee or director | 3 | $0 |
| BRETT BUCHHOLZ | DIRECTOR Trustee or director | 3 | $0 |
| DAN NAVARRETE | DIRECTOR Trustee or director | 3 | $0 |
| LANCE PETERSON | DIRECTOR Trustee or director | 3 | $0 |
| LOGAN SKEEN | DIRECTOR Trustee or director | 3 | $0 |
| TERRY OFT | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MIKE BLACKABY | SECRETARY Trustee or director | 3 | $9,600 |
| ROD FRAHM | PRESIDENT Trustee or director | 3 | $0 |
| CHRIS PAYNE | VICE-PRESIDE Trustee or director | 3 | $0 |
| BRETT BUCHHOLZ | DIRECTOR Trustee or director | 3 | $0 |
| DAN NAVARRETE | DIRECTOR Trustee or director | 3 | $0 |
| LANCE PETERSON | DIRECTOR Trustee or director | 3 | $0 |
| LOGAN SKEEN | DIRECTOR Trustee or director | 3 | $0 |
| TERRY OFT | DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 280, ONTARIO, OR 97914-0280
- In care of
- % MICHAEL K BLACKABY
- Principal officer (990 for 2025)
- MIKE BLACKABY, PO BOX 280, ONTARIO, OR 97914
- Signed the 990
- MIKE BLACKABY, SECRETARY
- Phone
- (208) 739-3335
- Return prepared by
- MILLINGTON & COMPANY
Mission
TO PROVIDE IRRIGATION WATER TO ITS MEMBERS
Program accomplishments
- TO PROVIDE IRRIGATION WATER TO ITS MEMBERS
- TO PROVIDE IRRIGATION WATER TO ITS MEMBERS
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 30-0437163
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W80)
- Assets (IRS master file)
- $1,526,662
- Income (IRS master file)
- $659,061
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $659,061 | $431,582 | $1,526,662 | IRS |
| 990 | December 2024 | $608,115 | $396,831 | $1,299,183 | XML |
| 990 | December 2023 | $499,326 | $514,025 | $1,087,899 | XML |
| 990 | December 2022 | $442,988 | $425,040 | $1,102,598 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 30-0437163).
Questions about OLD OWYHEE DITCH IMPROVEMENT DISTRICT
- What is the EIN of OLD OWYHEE DITCH IMPROVEMENT DISTRICT?
- The employer identification number (EIN) of OLD OWYHEE DITCH IMPROVEMENT DISTRICT is 30-0437163.
- Is OLD OWYHEE DITCH IMPROVEMENT DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2009.
- Are donations to OLD OWYHEE DITCH IMPROVEMENT DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OLD OWYHEE DITCH IMPROVEMENT DISTRICT 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 OLD OWYHEE DITCH IMPROVEMENT DISTRICT 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 OLD OWYHEE DITCH IMPROVEMENT DISTRICT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OLD OWYHEE DITCH IMPROVEMENT DISTRICT?
- The 990 for the year ended December 31, 2025 names MIKE BLACKABY.
- Who are the officers and directors of OLD OWYHEE DITCH IMPROVEMENT DISTRICT?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $10,000 (MIKE BLACKABY, SECRETARY).
- How much revenue does OLD OWYHEE DITCH IMPROVEMENT DISTRICT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $659,061, expenses of $431,582 and total assets of $1,526,662 at year end.
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All nonprofits in ONTARIO · Oregon · Public and societal benefit