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Nonprofit · EIN 84-0190122

DIVIDE CANAL & RESERVOIR COMPANY

Tax-exempt · EATON, CO 80615

Financials

$270K$135K2023$247K$135K2024$283K$144K2025
Revenue Expenses · by fiscal year end
Financials of DIVIDE CANAL & RESERVOIR COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$283,116$144,195$138,921$3,738,331$0$3,738,331
December 31, 2024990$247,014$135,012$112,002$3,636,387$36,977$3,599,410
December 31, 2023990$270,279$134,633$135,646$3,559,941$72,533$3,487,408
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$280,000
Investment income
$1,834
Other revenue
$1,282

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$53,200
Salaries, compensation and benefits (total)
$57,270
Professional fundraising fees
$0
Accounting fees
$875
Depreciation
$27,705

Balance sheet and other

Total assets, start of year
$3,636,387
Total assets, end of year
$3,738,331
Total liabilities, end of year
$0
Net assets, end of year
$3,738,331
Land, buildings and equipment
$3,358,922
Gross receipts
$283,116
Employees
3
Year formed
1904

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.

NameTitleHours / weekCompensation
CHRIS PLETCHERPRESIDENT
Trustee or director, Officer
–$0
MARK BOOTHVICE PRESIDE
Trustee or director, Officer
–$0
KIMBERLY D NELSONSECRETARY
Trustee or director, Officer
–$0
ERIC RECKENTINEDIRECTOR
Trustee or director
–$0
AMANDA PROCTERDIRECTOR
Trustee or director
–$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
KIMBERLY D NELSONSECRETARY
Trustee or director, Officer
5$3,600
DALE LEACHPRESIDENT
Trustee or director, Officer
0.1$0
GARY BOOTHVICE PRESIDE
Trustee or director, Officer
0.1$0
CHRIS PLETCHERDIRECTOR
Trustee or director
0.1$0
AMANDA PROCTERDIRECTOR
Trustee or director
0.1$0
MARK BOOTHDIRECTOR
Trustee or director
0.1$0
990 for the year ended December 31, 2023: 6 people
NameTitleHours / weekCompensation
KIMBERLY D NELSONSECRETARY
Trustee or director, Officer
5$3,600
DALE LEACHPRESIDENT
Trustee or director, Officer
0.1$0
GARY BOOTHVICE PRESIDE
Trustee or director, Officer
0.1$0
CHRIS PLETCHERDIRECTOR
Trustee or director
0.1$0
AMANDA PROCTERDIRECTOR
Trustee or director
0.1$0
MARK BOOTHDIRECTOR
Trustee or director
0.1$0

Address and contacts

Address (IRS master file)
106 ELM AVE, EATON, CO 80615-3420
Principal officer (990 for 2025)
ERIC RECKENTINE
Signed the 990
KIMBERLY D NELSON, SECRETARY
Phone
(970) 454-3377
Return prepared by
SCHULZ AND LEONARD PC

Mission

MUTUAL IRRIGATION COMPANY

990 for the year ended December 31, 2025

Program accomplishments

  • WATER WAS PROVIDED TO MEMBERS OF THIS MUTUAL IRRIGATION COMPANY.

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
84-0190122
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1956
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,738,331
Income (IRS master file)
$283,116

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$283,116$144,195$3,738,331IRS
990December 2024$247,014$135,012$3,636,387IRS
990December 2023$270,279$134,633$3,559,941XML
990December 2022$200,447$125,079$3,458,483IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 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 84-0190122).

Questions about DIVIDE CANAL & RESERVOIR COMPANY

What is the EIN of DIVIDE CANAL & RESERVOIR COMPANY?
The employer identification number (EIN) of DIVIDE CANAL & RESERVOIR COMPANY is 84-0190122.
Is DIVIDE CANAL & RESERVOIR COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1956.
Are donations to DIVIDE CANAL & RESERVOIR COMPANY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does DIVIDE CANAL & RESERVOIR 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 DIVIDE CANAL & RESERVOIR 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 DIVIDE CANAL & RESERVOIR 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 DIVIDE CANAL & RESERVOIR COMPANY?
The 990 for the year ended December 31, 2025 names ERIC RECKENTINE.
Who are the officers and directors of DIVIDE CANAL & RESERVOIR COMPANY?
The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does DIVIDE CANAL & RESERVOIR COMPANY have?
On its 990 for the year ended December 31, 2025 it reported revenue of $283,116, expenses of $144,195 and total assets of $3,738,331 at year end.

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