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Nonprofit · EIN 81-0147000

HIGH LINE CANAL COMPANY

Tax-exempt · BOZEMAN, MT 59718

Financials

$150K$93K2023$151K$126K2024$147K$82K2025
Revenue Expenses · by fiscal year end
Financials of HIGH LINE CANAL COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$147,221$82,478$64,743$214,530$57,287$157,243
December 31, 2024990$150,777$126,481$24,296$227,345$134,845$92,500
December 31, 2023990 (amended)$149,797$92,767$57,030$253,315$185,111$68,204
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$147,122
Membership dues
$147,122
Program service revenue
$0
Investment income
$99
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$900
Other salaries and wages
$32,000
Salaries, compensation and benefits (total)
$35,778
Professional fundraising fees
$0
Accounting fees
$650
Depreciation
$18,817
Program services (functional)
$75,570
Management and general (functional)
$6,908

Balance sheet and other

Total assets, start of year
$227,345
Total assets, end of year
$214,530
Total liabilities, end of year
$57,287
Net assets, end of year
$157,243
Land, buildings and equipment
$163,126
Net assets without donor restrictions
$157,243
Gross receipts
$147,221
Employees
3
Year formed
1935
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
Henry KamermanSuperintendent
Officer
1$23,333
Ben Van DykeDirector
Officer
1$4,667
Shirley FlikkemaBookkeeper
Key employee
5$4,000
Ryan CokDirector
Officer
1$0
Harvey KimmDirector
Officer
1$0
990 for the year ended December 31, 2024: 5 people
NameTitleHours / weekCompensation
Ben Van DykeDirector
Officer
1$28,000
Shirley FlikkemaBookkeeper
Key employee
5$4,000
Ryan CokDirector
Officer
1$0
Harvey KimmDirector
Officer
1$0
Henry KamermanSuperintendent
Officer
1$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Todd FlikkemaDirector
Trustee or director
1$0
Harvey KimmDirector
Officer
1$0
Ben Van DykeSuperintendent
Officer
1$0
Shirley R FlikkemaBookkeeper
Key employee
5$0

Address and contacts

Address (IRS master file)
1540 STEWART LOOP, BOZEMAN, MT 59718-5545
In care of
% LAURALEE MALINAUSKAS
Signed the 990
LAURALEE MALINAUSKAS, Secretary
Phone
(406) 282-7552
Return prepared by
Gallatin Valley Tax Services LLC

Mission

The organization operates an irrigation canal to supply irrigation water for members farm lands. Income is derived from prorata assessment of the members and used to operate and maintain the canal.

990 for the year ended December 31, 2025

Program accomplishments

  • Ditch cleaning and maintainance
    Expenses $75,570

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

File the 2026 990-EZ for HIGH LINE CANAL COMPANY

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
81-0147000
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1935
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$214,530
Income (IRS master file)
$147,221

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$147,221$82,478$214,530IRS
990December 2024$150,777$126,481$227,345IRS
990December 2023$149,797$92,767$253,315XML
990December 2022$140,538$174,978$252,225IRS
990December 2021–––IRS
990December 2020–––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 81-0147000).

Questions about HIGH LINE CANAL COMPANY

What is the EIN of HIGH LINE CANAL COMPANY?
The employer identification number (EIN) of HIGH LINE CANAL COMPANY is 81-0147000.
Is HIGH LINE CANAL COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1935.
Are donations to HIGH LINE CANAL COMPANY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HIGH LINE CANAL COMPANY 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 HIGH LINE 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 HIGH LINE CANAL COMPANY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who are the officers and directors of HIGH LINE CANAL COMPANY?
The 990 for the year ended December 31, 2025 lists 5 people; 3 received compensation from the organization, the highest $23,333 (Henry Kamerman, Superintendent).
How much revenue does HIGH LINE CANAL COMPANY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $147,221, expenses of $82,478 and total assets of $214,530 at year end.

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