Nonprofit · EIN 82-0258021
HAT BUTTE MUTUAL CANAL COMPANY
Tax-exempt · NAMPA, ID 83687
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,406,096 | $1,431,126 | -$25,030 | $296,960 | $40,927 | $256,033 |
| December 31, 2024 | 990 | $1,259,475 | $1,300,918 | -$41,443 | $598,840 | $317,777 | $281,063 |
| December 31, 2023 | 990 | $1,562,111 | $1,332,626 | $229,485 | $340,060 | $17,554 | $322,506 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,346,395
- Investment income
- $14,145
- Net gain from sales of assets
- $12,905
- Other revenue
- $45,556
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $87,853
- Salaries, compensation and benefits (total)
- $87,853
- Professional fundraising fees
- $0
- Accounting fees
- $21,177
- Depreciation
- $51,183
- Program services (functional)
- $1,402,720
- Management and general (functional)
- $28,406
Balance sheet and other
- Total assets, start of year
- $598,840
- Total assets, end of year
- $296,960
- Total liabilities, end of year
- $40,927
- Net assets, end of year
- $256,033
- Land, buildings and equipment
- $243,091
- Gross receipts
- $1,414,191
- Employees
- 2
- Year formed
- 1963
- 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 |
|---|---|---|---|
| TRAVIS CHRISTENSEN | DIRECTOR Trustee or director | – | $0 |
| RYAN KROES | DIRECTOR Trustee or director | – | $0 |
| PAUL RASGORSHEK | PRESIDENT Trustee or director, Officer | – | $0 |
| GERRIT SIEBELINK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RYAN VANDERSTELT | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRAVIS CHRISTENSEN | DIRECTOR Trustee or director | – | $0 |
| RYAN KROES | DIRECTOR Trustee or director | – | $0 |
| PAUL RASGORSHEK | PRESIDENT Trustee or director, Officer | – | $0 |
| GERRIT SIEBELINK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RYAN VANDERSTELT | SECRETARY Trustee or director, Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRAVIS CHRISTENSEN | DIRECTOR Trustee or director | – | $0 |
| RYAN KROES | DIRECTOR Trustee or director | – | $0 |
| PAUL RASGORSHEK | PRESIDENT Trustee or director, Officer | – | $0 |
| GERRIT SIEBELINK | VICE PRESIDE Trustee or director, Officer | – | $0 |
| RYAN VANDERSTELT | SECRETARY Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 310 N BROADMORE WAY, NAMPA, ID 83687-5123
- Principal officer (990 for 2025)
- PAUL RASGORSHEK, 12770 ROOSEVELT, NAMPA, ID 83686
- Signed the 990
- PAUL RASGORSHEK, PRESIDENT
- Phone
- (208) 467-9712
- Return prepared by
- RIPLEY DOORN & COMPANY PLLC
Mission
CANAL COMPANY
Program accomplishments
- HAT BUTTE MUTUAL CANAL COMPANY PROVIDES WATER IRRIGATION SERVICES TO ITS MEMBERS. THESE MEMBERS CONSIST OF VARIOUS AGRICULTURAL ENTITIES AND ASSESSMENTS ARE BASED RATABLY ON THE EXPENSES INCURRED TO PROVIDE THE IRRIGATION SERVICES.
- DEPRECIATION
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
- 82-0258021
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $296,960
- Income (IRS master file)
- $1,414,191
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,406,096 | $1,431,126 | $296,960 | XML |
| 990 | December 2024 | $1,259,475 | $1,300,918 | $598,840 | XML |
| 990 | December 2023 | $1,562,111 | $1,332,626 | $340,060 | XML |
| 990 | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 82-0258021).
Questions about HAT BUTTE MUTUAL CANAL COMPANY
- What is the EIN of HAT BUTTE MUTUAL CANAL COMPANY?
- The employer identification number (EIN) of HAT BUTTE MUTUAL CANAL COMPANY is 82-0258021.
- Is HAT BUTTE MUTUAL CANAL COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1967.
- Are donations to HAT BUTTE MUTUAL CANAL COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAT BUTTE MUTUAL 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 HAT BUTTE MUTUAL 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 HAT BUTTE MUTUAL 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 is the principal officer of HAT BUTTE MUTUAL CANAL COMPANY?
- The 990 for the year ended December 31, 2025 names PAUL RASGORSHEK.
- Who are the officers and directors of HAT BUTTE MUTUAL CANAL COMPANY?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does HAT BUTTE MUTUAL CANAL COMPANY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,406,096, expenses of $1,431,126 and total assets of $296,960 at year end.
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