Nonprofit · EIN 81-0186166
RANCHER DITCH CO
Tax-exempt · HYSHAM, MT 59038
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| January 31, 2026 | 990-EZ | $86,419 | $78,591 | $7,828 | $159,962 | $45,726 | $114,236 |
| January 31, 2025 | 990-EZ | $82,108 | $83,582 | -$1,474 | $170,140 | $63,732 | $106,408 |
Financial details: 990-EZ for the year ended January 31, 2026
Revenue
- Membership dues
- $84,624
- Investment income
- $1,795
Expenses
- Compensation of officers, directors and key employees
- $600
- Salaries, compensation and benefits (total)
- $15,095
- Professional fees and payments to contractors
- $24,425
- Occupancy
- $24,247
- Other expenses
- $14,824
Balance sheet and other
- Total assets, start of year
- $170,140
- Total assets, end of year
- $159,962
- Total liabilities, end of year
- $45,726
- Net assets, end of year
- $114,236
- Cash, savings and investments
- $26,140
- Land and buildings
- $133,822
- Gross receipts
- $86,419
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 January 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ruth Baue | Sec/Treas | 5 | $600 |
| Greg Lackman | President | 0 | $0 |
| Mike Gates | Vice President | 0 | $0 |
| Charles Hopf | Director | 0 | $0 |
| Robert Redland | Director | 0 | $0 |
| Gordon Arneson | Director | 0 | $0 |
990-EZ for the year ended January 31, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ruth Baue | Sec/Treas | 5 | $600 |
| Greg Lackman | President | 0 | $0 |
| Mike Gates | Vice President | 0 | $0 |
| Charles Hopf | Director | 0 | $0 |
| Robert Redland | Director | 0 | $0 |
| Gordon Arneson | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 38 WEBB RD, HYSHAM, MT 59038-9416
- Signed the 990-EZ
- Ruth Baue, Secretary Treasurer
- Phone
- (406) 342-5328
- Return prepared by
- Baue Consulting PLLC
Mission
Irrigation Association
Program accomplishments
- Provide irrigation water through diversion and gravity flow for area farm producers. All member assessments are used toward irrigation needs in the arid climate of Eastern Montana. This enables over 5300 acres to be productive.
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 January, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | January 31, 2026 | June 15, 2026 | 990-EZ on file |
| 2024 | January 31, 2025 | June 16, 2025 | 990-EZ on file |
| 2023 | January 31, 2024 | June 17, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-0186166
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1923
- Accounting year ends
- January
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $159,962
- Income (IRS master file)
- $86,419
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | January 2026 | $86,419 | $78,591 | $159,962 | XML |
| 990-EZ | January 2025 | $82,108 | $83,582 | $170,140 | XML |
| 990-EZ | January 2024 | $90,561 | $55,503 | $203,382 | IRS |
| 990-EZ | January 2023 | – | – | – | IRS |
| 990-EZ | January 2022 | – | – | – | IRS |
| 990-EZ | January 2021 | – | – | – | IRS |
| 990-EZ | January 2020 | – | – | – | IRS |
| 990-EZ | January 2019 | – | – | – | IRS |
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 RANCHER DITCH CO
- What is the EIN of RANCHER DITCH CO?
- The employer identification number (EIN) of RANCHER DITCH CO is 81-0186166.
- Is RANCHER DITCH CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1923.
- Are donations to RANCHER DITCH CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does RANCHER 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 RANCHER DITCH CO due?
- The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did RANCHER DITCH CO last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended January 2026.
- Who are the officers and directors of RANCHER DITCH CO?
- The 990-EZ for the year ended January 31, 2026 lists 6 people; 1 received compensation from the organization, the highest $600 (Ruth Baue, Sec/Treas).
- How much revenue does RANCHER DITCH CO have?
- On its 990-EZ for the year ended January 31, 2026 it reported revenue of $86,419, expenses of $78,591 and total assets of $159,962 at year end.
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- HYSHAM CHAMBER OF COMMERCE EIN 81-0520595 · last filed 990-N for 2025
- FUTURE FARMERS OF AMERICA AND ITS STATE ASSOCIATIONS & LOCAL SUPPORT EIN 99-3800008 · last filed 990-N for 2024
- MONTANA FARM BUREAU FEDERATION EIN 81-0304910 · last filed 990-N for 2024
- FOR THE BRAND FOUNDATION EIN 87-3661488 · last filed 990-N for 2025
- AMERICAN LEGION EIN 81-6019106 · last filed 990-N for 2024
- TREASURE SHOOTING ASSOCIATION EIN 03-0582143 · last filed 990-N for 2025