Nonprofit · EIN 82-0117915
FARMERS CO-OPERATIVE DITCH CO LTD
Also known as FARMERS CO-OPERATIVE DITCH CO
Tax-exempt · PARMA, ID 83660
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $650,225 | $576,480 | $73,745 | $2,788,284 | $20,460 | $2,767,824 |
| December 31, 2024 | 990 | $650,809 | $568,265 | $82,544 | $2,729,713 | $25,473 | $2,704,240 |
| December 31, 2023 | 990 | $626,389 | $585,834 | $40,555 | $2,627,441 | $44,591 | $2,582,850 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $600,185
- Investment income
- $50,040
- Net gain from sales of assets
- $15,919
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $225,320
- Salaries, compensation and benefits (total)
- $270,341
- Professional fundraising fees
- $0
- Legal fees
- $3,985
- Accounting fees
- $4,875
- Occupancy
- $12,687
- Travel
- $1,249
- Depreciation
- $85,008
Balance sheet and other
- Total assets, start of year
- $2,729,713
- Total assets, end of year
- $2,788,284
- Total liabilities, end of year
- $20,460
- Net assets, end of year
- $2,767,824
- Land, buildings and equipment
- $1,858,898
- Gross receipts
- $950,306
- Employees
- 6
- Year formed
- 1902
- State of legal domicile
- ID
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROD NIELSEN | PRESIDENT Trustee or director, Officer | 2.3 | $0 |
| BILL HARTMAN | VICE PRESIDE Trustee or director, Officer | 2.3 | $0 |
| KEVIN MYASAKO | DIRECTOR Trustee or director | 2.3 | $0 |
| TOM JOHNSTON | TREASURER Trustee or director, Officer | 2.3 | $0 |
| MIKE NICHOLS | DIRECTOR Trustee or director | 2.3 | $0 |
| MIKE SKOGSBERG | DIRECTOR Trustee or director | 2.3 | $0 |
| MICHAEL JEMMETT | DIRECTOR Trustee or director | 2.3 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROD NIELSEN | PRESIDENT Trustee or director, Officer | 1.15 | $0 |
| BILL HARTMAN | VICE PRESIDE Trustee or director, Officer | 1.44 | $0 |
| KEVIN MIYASAKO | DIRECTOR Trustee or director | 1.15 | $0 |
| TOM JOHNSTON | TREASURER Trustee or director, Officer | 1.92 | $0 |
| MIKE NICHOLS | DIRECTOR Trustee or director | 1.15 | $0 |
| MIKE SKOGSBERG | DIRECTOR Trustee or director | 1.15 | $0 |
| MICHAEL JEMMETT | DIRECTOR Trustee or director | 1.15 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROD NIELSEN | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| BILL HARTMAN | VICE PRESIDE Trustee or director, Officer | 0.5 | $0 |
| KEVIN MIYASAKO | DIRECTOR Trustee or director | 0.5 | $0 |
| TOM JOHNSTON | TREASURER Trustee or director, Officer | 0.5 | $0 |
| MIKE NICHOLS | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE SKOGSBERG | DIRECTOR Trustee or director | 0.5 | $0 |
| MICHAEL JEMMETT | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 69, PARMA, ID 83660-0069
- Principal officer (990 for 2025)
- ROD NIELSEN, PO BOX 729, PARMA, ID 83660
- Signed the 990
- TOM JOHNSTON, TREASURER
- Phone
- (208) 722-2010
- Return prepared by
- BAILEY & COMPANY CHARTERED
Mission
TO MAINTAIN AND OPERATE THE CANAL SYSTEM IN ORDER TO DELIVER IRRIGATION WATER TO THE RESPECTIVE SHAREHOLDERS.
Program accomplishments
- CANAL SYSTEM OPERATION AND MAINTENANCE.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-0117915
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1923
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,788,284
- Income (IRS master file)
- $950,306
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $650,225 | $576,480 | $2,788,284 | XML |
| 990 | December 2024 | $650,809 | $568,265 | $2,729,713 | IRS |
| 990 | December 2023 | $626,389 | $585,834 | $2,627,441 | XML |
| 990 | December 2022 | $608,230 | $587,204 | $2,596,623 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 82-0117915).
Questions about FARMERS CO-OPERATIVE DITCH CO LTD
- What is the EIN of FARMERS CO-OPERATIVE DITCH CO LTD?
- The employer identification number (EIN) of FARMERS CO-OPERATIVE DITCH CO LTD is 82-0117915.
- Is FARMERS CO-OPERATIVE DITCH CO LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1923.
- Are donations to FARMERS CO-OPERATIVE DITCH CO LTD tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FARMERS CO-OPERATIVE DITCH CO LTD 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 FARMERS CO-OPERATIVE DITCH CO LTD 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 FARMERS CO-OPERATIVE DITCH CO LTD 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 FARMERS CO-OPERATIVE DITCH CO LTD?
- The 990 for the year ended December 31, 2025 names ROD NIELSEN.
- Who are the officers and directors of FARMERS CO-OPERATIVE DITCH CO LTD?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FARMERS CO-OPERATIVE DITCH CO LTD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $650,225, expenses of $576,480 and total assets of $2,788,284 at year end.
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