Nonprofit · EIN 81-0232971
WACO-CUSTER DITCH COMPANY
Tax-exempt · CUSTER, MT 59024
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $70,100 | $87,819 | -$17,719 | $776,634 | $1,323 | $775,311 |
| September 30, 2024 | 990 | $225,010 | $77,239 | $147,771 | $794,352 | $1,322 | $793,030 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $70,100
- Membership dues
- $70,100
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,400
- Other salaries and wages
- $6,841
- Salaries, compensation and benefits (total)
- $9,902
- Professional fundraising fees
- $0
- Accounting fees
- $2,820
- Occupancy
- $42,629
- Depreciation
- $24,815
- Program services (functional)
- $82,149
- Management and general (functional)
- $5,670
Balance sheet and other
- Total assets, start of year
- $794,352
- Total assets, end of year
- $776,634
- Total liabilities, end of year
- $1,323
- Net assets, end of year
- $775,311
- Land, buildings and equipment
- $730,543
- Gross receipts
- $70,100
- Employees
- 3
- Year formed
- 1963
- 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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLEN PERRY | DITCH RIDER | 11 | $6,300 |
| SCOTT RUFF | Secretary Trustee or director, Officer | 1 | $1,950 |
| CHAD KUNTZ | Director Trustee or director | 0 | $150 |
| JEFF KELLER | Director Trustee or director, Officer | 0 | $150 |
| JOE KEMPH JR | President Trustee or director, Officer | 0 | $150 |
| ALLEN PERRY | DITCHRIDER | 11 | $0 |
| JULIE PERRY | LABORER | 0 | $0 |
990 for the year ended September 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALLEN PERRY | DITCH RIDER | 11 | $6,300 |
| SCOTT RUFF | Secretary Trustee or director, Officer | 1 | $1,950 |
| JULIE PERRY | LABORER | 0 | $541 |
| CHAD KUNTZ | Director Trustee or director | 0 | $150 |
| JEFF KELLER | Director Trustee or director, Officer | 0 | $150 |
| JOE KEMPH JR | President Trustee or director, Officer | 0 | $150 |
| ALLEN PERRY | DITCHRIDER | 11 | $0 |
| JULIE PERRY | LABORER | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 161, CUSTER, MT 59024-0161
- In care of
- % SCOTT RUFF
- Principal officer (990 for 2024)
- SCOTT RUFF, PO BOX 161, Custer, MT 59024
- Signed the 990
- SCOTT RUFF, Secretary
- Phone
- (406) 749-5772
- Return prepared by
- Cathy Allen & Co PC
Mission
Maintenance of agricultural irrigation system for farmers in the Waco and Custer farming communities.
Program accomplishments
- SUPPLY IRRIGATION WATER TO FARMERS AND RANCHER IN THE WACO-CUSTER COMMUNITY.
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 81-0232971
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1963
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $776,634
- Income (IRS master file)
- $70,100
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $70,100 | $87,819 | $776,634 | XML |
| 990 | September 2024 | $225,010 | $77,239 | $794,352 | XML |
| 990 | September 2023 | $49,886 | $49,464 | $630,305 | IRS |
| 990 | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 81-0232971).
Questions about WACO-CUSTER DITCH COMPANY
- What is the EIN of WACO-CUSTER DITCH COMPANY?
- The employer identification number (EIN) of WACO-CUSTER DITCH COMPANY is 81-0232971.
- Is WACO-CUSTER DITCH COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1963.
- Are donations to WACO-CUSTER DITCH COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WACO-CUSTER DITCH 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 WACO-CUSTER DITCH COMPANY due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WACO-CUSTER DITCH COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of WACO-CUSTER DITCH COMPANY?
- The 990 for the year ended September 30, 2025 names SCOTT RUFF.
- Who are the officers and directors of WACO-CUSTER DITCH COMPANY?
- The 990 for the year ended September 30, 2025 lists 7 people; 5 received compensation from the organization, the highest $6,300 (ALLEN PERRY, DITCH RIDER).
- How much revenue does WACO-CUSTER DITCH COMPANY have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $70,100, expenses of $87,819 and total assets of $776,634 at year end.
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- CUSTER COMMUNITY SCHOOL SUPPORT FOUNDATION INC EIN 75-3035747 · last filed 990-EZ for 2025
- JUNCTION CITY SENIOR CITIZENS CENTER EIN 81-0378942 · last filed 990-N for 2025
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