Nonprofit · EIN 77-0404871
GILBERT DITCH ASSOCIATION
Tax-exempt (reinstated) · KERNVILLE, CA 93238
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $16,683 | $13,163 | $3,520 | $4,218 | $51,159 | -$46,941 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $16,683
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $694
- Occupancy
- $2,400
- Printing, publications and postage
- $72
- Other expenses
- $9,997
Balance sheet and other
- Total assets, start of year
- $698
- Total assets, end of year
- $4,218
- Total liabilities, end of year
- $51,159
- Net assets, end of year
- -$46,941
- Cash, savings and investments
- $4,218
- Gross receipts
- $16,683
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 |
|---|---|---|---|
| GERALD A CLICK | PRESIDENT | 4 | $0 |
| MAAR CRABTREE | SECRETARY/TREASURER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 972, KERNVILLE, CA 93238-0972
- In care of
- % GERALD A CLICK
- Mailing address (990-N for 2018)
- PO BOX 972, KERNVILLE CA 93238
- Principal officer (990-N for 2018)
- TONY CLICK, PO BOX 972, KERNVILLE CA 93238
- Signed the 990-EZ
- GERALD A CLICK, PRESIDENT
- Phone
- (760) 376-2289
- Return prepared by
- BARBICH HOOPER KING DILL HOFFMAN
Mission
THE ASSOCIATION WAS FORMED TO ENSURE THE MAINTENANCE AND CONTINUOUS OPERATION OF THE GILBERT DITCH. MEMBERSHIP OF THE GILBERT DITCH ASSOCIATION CONSISTS OF PROPERTY OWNERS WHO OWN CURRENT DAY PROPERTIES THAT MAKE UP WHAT WAS ORIGINALLY THE THURSTON RANCH. THE ACTIVITY IS FUNDED BY FEES CHARGED TO MEMBER PROPERTIES BASED ON PROPERTY SIZE.
Program accomplishments
- MAINTENANCE AND OPERATION OF THE GILBERT DITCH
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-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
- 77-0404871
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $4,218
- Income (IRS master file)
- $16,683
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
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 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $31,895 | $77,997 | $1,346 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2018 Officer: TONY CLICK | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about GILBERT DITCH ASSOCIATION
- What is the EIN of GILBERT DITCH ASSOCIATION?
- The employer identification number (EIN) of GILBERT DITCH ASSOCIATION is 77-0404871.
- Is GILBERT DITCH ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to GILBERT DITCH ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does GILBERT DITCH ASSOCIATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of GILBERT DITCH ASSOCIATION 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 GILBERT DITCH ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of GILBERT DITCH ASSOCIATION?
- The 990-N for 2018 names TONY CLICK.
- Who are the officers and directors of GILBERT DITCH ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does GILBERT DITCH ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $16,683, expenses of $13,163 and total assets of $4,218 at year end.
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