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Nonprofit · EIN 81-0111170

BIG DITCH CO

Tax-exempt · BILLINGS, MT 59102

Financials

$412K$210K2024$408K$229K2025
Revenue Expenses · by fiscal year end
Financials of BIG DITCH CO by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$407,936$229,469$178,467$1,128,762$5,842$1,122,920
December 31, 2024990$412,406$209,528$202,878$1,041,232$93,943$947,289
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$391,588
Investment income
$16,348
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$65,765
Salaries, compensation and benefits (total)
$79,964
Professional fundraising fees
$0
Legal fees
$5,730
Accounting fees
$600
Depreciation
$33,901

Balance sheet and other

Total assets, start of year
$1,041,232
Total assets, end of year
$1,128,762
Total liabilities, end of year
$5,842
Net assets, end of year
$1,122,920
Land, buildings and equipment
$242,599
Gross unrelated business income
$16,348
Gross receipts
$407,936
Employees
0
Volunteers
0
Year formed
1920
State of legal domicile
MT

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.

NameTitleHours / weekCompensation
DARREN MILLERPRESIDENT
Trustee or director
3$666
TOM MOHRDIRECTOR
Trustee or director
1$423
PAUL BROMENSHENKVICE PRESIDENT
Trustee or director, Officer
1$403
MIKE BERNHARDTDIRECTOR
Trustee or director
1$387
LUKE LACKMANDIRECTOR
Trustee or director
1$382
ROBERT KRAFTDIRECTOR
Trustee or director
1$293
BRIAN KINDSFATHERDIRECTOR
Trustee or director
1$282
BRIAN COOKSECRETARY/TREASURER
Officer
2$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensation
DARREN MILLERDIRECTOR
Trustee or director
3$1,100
GARY KINDSFATHERPRESIDENT
Trustee or director, Officer
1$550
TOM MOHRDIRECTOR
Trustee or director
1$500
MIKE BERNHARDTDIRECTOR
Trustee or director
1$500
LUKE LACKMANDIRECTOR
Trustee or director
1$500
ROBERT KRAFTDIRECTOR
Trustee or director
1$500
PAUL BROMENSHENKVICE PRESIDENT
Trustee or director, Officer
1$350
BRIAN KINDSFATHERDIRECTOR
Trustee or director
1$0
BRIAN COOKSECRETARY/TREASURER
Officer
2$0

Address and contacts

Address (IRS master file)
1555 CAMPUS WAY STE F, BILLINGS, MT 59102-2423
In care of
% BARBARA WALBORN
Principal officer (990 for 2025)
BRIAN COOK, 1555 CAMPUS WAY STE F, BILLINGS, MT 59102
Signed the 990
BRIAN COOK, SECRETARY/TREASURER
Phone
(406) 652-2822
Return prepared by
FAGAN & COOK PC

Mission

TO PROVIDE IRRIGATION WATER TO SHAREHOLDERS.

990 for the year ended December 31, 2025

Program accomplishments

  • IRRIGATION WATER SUPPLY TO AGRICULTURE 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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
81-0111170
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1924
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,128,762
Income (IRS master file)
$407,936

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$407,936$229,469$1,128,762XML
990December 2024$412,406$209,528$1,041,232XML
990December 2023$383,805$193,858$808,817IRS
990December 2022$350,848$143,220$563,260IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 81-0111170).

Questions about BIG DITCH CO

What is the EIN of BIG DITCH CO?
The employer identification number (EIN) of BIG DITCH CO is 81-0111170.
Is BIG DITCH CO tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1924.
Are donations to BIG DITCH CO tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does BIG DITCH CO 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 BIG DITCH CO 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 BIG DITCH CO 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 BIG DITCH CO?
The 990 for the year ended December 31, 2025 names BRIAN COOK.
Who are the officers and directors of BIG DITCH CO?
The 990 for the year ended December 31, 2025 lists 8 people; 7 received compensation from the organization, the highest $666 (DARREN MILLER, PRESIDENT).
How much revenue does BIG DITCH CO have?
On its 990 for the year ended December 31, 2025 it reported revenue of $407,936, expenses of $229,469 and total assets of $1,128,762 at year end.

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