Nonprofit · EIN 82-0138487
LENROOT CANAL CO
Tax-exempt · REXBURG, ID 83440
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $200,273 | $51,027 | $149,246 | $571,011 | $0 | $571,011 |
| December 31, 2024 | 990 | $116,873 | $56,208 | $60,665 | $421,765 | $0 | $421,765 |
| December 31, 2023 | 990 | $37,121 | $41,698 | -$4,577 | $361,100 | $0 | $361,100 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $200,273
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $3,000
- Salaries, compensation and benefits (total)
- $3,229
- Professional fundraising fees
- $0
- Accounting fees
- $700
- Program services (functional)
- $47,016
- Management and general (functional)
- $4,011
Balance sheet and other
- Total assets, start of year
- $421,765
- Total assets, end of year
- $571,011
- Total liabilities, end of year
- $0
- Net assets, end of year
- $571,011
- Land, buildings and equipment
- $251,835
- Net assets without donor restrictions
- $571,011
- Gross receipts
- $200,273
- Employees
- 1
- 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 |
|---|---|---|---|
| LYNN NELSON JR | VICE PRESIDE Officer | – | $0 |
| RICK SUTTON | PRESIDENT Officer | – | $0 |
| KENNETH MORTENSEN | DIRECTOR Trustee or director | – | $0 |
| JARED ORR | DIRECTOR Trustee or director | – | $0 |
| MIKE MUNNS | DIRECTOR Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN NELSON JR | VICE PRESIDE Officer | 1 | $0 |
| RICK SUTTON | PRESIDENT Officer | 2 | $0 |
| KENNETH MORTENSEN | DIRECTOR Trustee or director | 1 | $0 |
| JARED ORR | DIRECTOR Trustee or director | 1 | $0 |
| MIKE MUNNS | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LYNN NELSON JR | VICE PRESIDE Officer | 1 | $0 |
| RICK SUTTON | PRESIDENT Officer | 2 | $0 |
| KENNETH MORTENSEN | DIRECTOR Trustee or director | 1 | $0 |
| JARED ORR | DIRECTOR Trustee or director | 1 | $0 |
| MIKE MUNNS | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 7227 S 1800 W, REXBURG, ID 83440-4533
- In care of
- % NICKI HAYES
- Principal officer (990 for 2025)
- RICK SUTTON, 938 W 8200 S, REXBURG, ID 83440
- Signed the 990
- RICK SUTTON, PRESIDENT
- Phone
- (208) 356-8725
- Return prepared by
- SUTTON & SIMMONS PLLC
Mission
PROVIDE IRRIGATION WATER TO HOMES AND FARMS ALONG THE CANAL.
Program accomplishments
- THE CANAL COMPANY PROVIDED IRRIGATION WATER AND MAINTAINED THE CANALS FOR THE FARMS AND HOMES ALONG THE CANAL.Expenses $47,016 · revenue $200,273
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
- 82-0138487
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $571,011
- Income (IRS master file)
- $200,273
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $200,273 | $51,027 | $571,011 | XML |
| 990 | December 2024 | $116,873 | $56,208 | $421,765 | IRS |
| 990 | December 2023 | $37,121 | $41,698 | $361,100 | XML |
| 990 | December 2022 | $52,017 | $42,858 | $365,677 | 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 82-0138487).
Questions about LENROOT CANAL CO
- What is the EIN of LENROOT CANAL CO?
- The employer identification number (EIN) of LENROOT CANAL CO is 82-0138487.
- Is LENROOT CANAL CO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2000.
- Are donations to LENROOT CANAL CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LENROOT CANAL 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 LENROOT CANAL 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 LENROOT CANAL 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 LENROOT CANAL CO?
- The 990 for the year ended December 31, 2025 names RICK SUTTON.
- Who are the officers and directors of LENROOT CANAL CO?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does LENROOT CANAL CO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $200,273, expenses of $51,027 and total assets of $571,011 at year end.
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All nonprofits in REXBURG · Idaho · Mutual and membership benefit