Nonprofit · EIN 82-0503594
ROSWELL PARK & LATERAL COMPANY
Tax-exempt (reinstated) · PARMA, ID 83660
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $21,711 | $19,976 | $1,735 | $17,311 | – | $17,311 |
| December 31, 2024 | 990-EZ | $22,434 | $16,798 | $5,636 | $24,125 | – | $24,125 |
| December 31, 2023 | 990-EZ | $21,687 | $5,331 | $16,356 | $27,038 | – | $27,038 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $21,711
Expenses
- Compensation of officers, directors and key employees
- $2,800
- Salaries, compensation and benefits (total)
- $2,800
- Professional fees and payments to contractors
- $470
- Other expenses
- $16,706
- Program services (functional)
- $19,976
Balance sheet and other
- Total assets, start of year
- $24,125
- Total assets, end of year
- $17,311
- Total liabilities, end of year
- –
- Net assets, end of year
- $17,311
- Cash, savings and investments
- $17,311
- Gross receipts
- $21,711
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKI CASE | Secretary | 5 | $2,800 |
| MATT BRASSFIELD | President | 0 | $0 |
990-EZ for the year ended December 31, 2024: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKI CASE | Secretary | 5 | $2,500 |
| MATT BRASSFIELD | President | 0 | $0 |
990-EZ for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| VICKI CASE | Secretary | 5 | $2,500 |
| MATT BRASSFIELD | President | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 203, PARMA, ID 83660-0203
- In care of
- % SHEILA SEEMAN
- Signed the 990-EZ
- MATT BRASSFIELD, President
- Phone
- (208) 573-5271
- Return prepared by
- Trent Accounting
Mission
TO PROVIDE IRRIGATION WATER
Program accomplishments
- TO MAKE SURE THE IRRIGATION SYSTEM FUNCTIONS PROPERLY TO DELIVER WATER TO THE MEMBERSExpenses $19,976
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-0503594
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $17,311
- Income (IRS master file)
- $21,711
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- November 7, 2017
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $21,711 | $19,976 | $17,311 | XML |
| 990-EZ | December 2024 | $22,434 | $16,798 | $24,125 | XML |
| 990-EZ | December 2023 | $21,687 | $5,331 | $27,038 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 82-0503594).
Questions about ROSWELL PARK & LATERAL COMPANY
- What is the EIN of ROSWELL PARK & LATERAL COMPANY?
- The employer identification number (EIN) of ROSWELL PARK & LATERAL COMPANY is 82-0503594.
- Is ROSWELL PARK & LATERAL COMPANY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ROSWELL PARK & LATERAL COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ROSWELL PARK & LATERAL COMPANY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ROSWELL PARK & LATERAL 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 ROSWELL PARK & LATERAL COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of ROSWELL PARK & LATERAL COMPANY?
- The 990-EZ for the year ended December 31, 2025 lists 2 people; 1 received compensation from the organization, the highest $2,800 (VICKI CASE, Secretary).
- How much revenue does ROSWELL PARK & LATERAL COMPANY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $21,711, expenses of $19,976 and total assets of $17,311 at year end.
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- FARMERS CO-OPERATIVE DITCH CO LTD EIN 82-0117915 · last filed 990 for 2025
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- WESTERN STATES ANGUS ASSOCIATION EIN 93-0803849 · last filed 990 for 2025
- IDAHO-OREGON FRUIT AND VEGETABLE ASSOCIATION INC EIN 82-0256140 · last filed 990 for 2025
- PARMA ROD AND GUN CLUB INC EIN 82-0385233 · last filed 990-EZ for 2024
- PARENT BOOSTER USA INC EIN 85-1796569 · last filed 990-N for 2025
- LAUNCH PAD PARMA EIN 87-3994521 · last filed 990-EZ for 2024
All nonprofits in PARMA · Idaho · Mutual and membership benefit