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Nonprofit · EIN 84-0353415

WHITNEY IRRIGATION CO

Tax-exempt · GREELEY, CO 80631

Financials

$186K$210K2023$250K$242K2024$242K$160K2025
Revenue Expenses · by fiscal year end
Financials of WHITNEY IRRIGATION CO by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
February 28, 2026990$242,119$160,418$81,701$616,201$0$616,201
February 28, 2025990$249,858$242,274$7,584$534,500$0$534,500
February 29, 2024990$186,187$210,427-$24,240$526,916$0$526,916
Financial details: 990 for the year ended February 28, 2026

Revenue

Contributions, gifts and grants
$160,000
Membership dues
$160,000
Program service revenue
$59,653
Investment income
$22,466
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$76,471
Salaries, compensation and benefits (total)
$81,917
Professional fundraising fees
$0
Legal fees
$27,073
Accounting fees
$525
Travel
$5,508
Program services (functional)
$159,315
Management and general (functional)
$1,103

Balance sheet and other

Total assets, start of year
$534,500
Total assets, end of year
$616,201
Total liabilities, end of year
$0
Net assets, end of year
$616,201
Gross receipts
$242,119
Employees
2
Volunteers
5
Year formed
1921
State of legal domicile
CO

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 February 28, 2026, highest compensation first.

NameTitleHours / weekCompensation
KEN TIGGESDIRECTOR
Trustee or director
0$0
TOM LIVINGSTONPRESIDENT
Trustee or director, Officer
0$0
MARK FIRESTIENVICE PRESIDENT
Trustee or director, Officer
0$0
STAN EVERITTDIRECTOR
Trustee or director
0$0
JUDY FIRESTIENDIRECTOR AND SECRETARY
Trustee or director, Officer
10$0
990 for the year ended February 28, 2025: 5 people
NameTitleHours / weekCompensation
KEN TIGGESDIRECTOR
Trustee or director
0$0
STAN EVERITTDIRECTOR
Trustee or director
0$0
TOM LIVINGSTONPRESIDENT
Trustee or director, Officer
0$0
MARK FIRESTIENVICE PRESIDENT
Trustee or director, Officer
0$0
JUDY FIRESTIENDIRECTOR AND SECRETARY
Trustee or director, Officer
10$0
990 for the year ended February 29, 2024: 5 people
NameTitleHours / weekCompensation
STAN EVERITTDIRECTOR
Trustee or director
0$0
KEN TIGGESDIRECTOR
Trustee or director
0$0
JUDY FIRESTIENDIRECTOR AND SECRETARY
Trustee or director, Officer
10$0
TOM LIVINGSTONPRESIDENT
Trustee or director, Officer
0$0
MARK FIRESTIENVICE PRESIDENT
Trustee or director, Officer
0$0

Address and contacts

Address (IRS master file)
31127 COUNTY ROAD 27, GREELEY, CO 80631-9302
In care of
% JUDITH FIRESTIEN
Principal officer (990 for 2025)
TOM LIVINGSTON, 736 WHALERS WAY BLDG G STE 201, Fort Collins, CO 80525
Signed the 990
JUDITH FIRESTIEN, MEMBER
Phone
(970) 225-2949
Return prepared by
Odstrcil and Meis CPA PC

Mission

TO OPERATE, MAINTAIN, KEEP IN REPAIR AND IMPROVE THE DITCH; TO DISTRIBUTE AND TO APPORTION WATER DIVERTED INTO SAID DITCH AMONG STOCKHOLDERS.

990 for the year ended February 28, 2026

Program accomplishments

  • TO OPERATE, MAINTAIN, KEEP IN REPAIR AND IMPROVE THE DITCH; TO DISTRIBUTE AND TO APPORTION WATER DIVERTED INTO SAID DITCH AMONG STOCKHOLDERS.
    Expenses $159,315

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 February, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025February 28, 2026July 15, 2026990 on file
2024February 28, 2025July 15, 2025990 on file
2023February 29, 2024July 15, 2024990 on file

IRS record

EIN
84-0353415
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1945
Accounting year ends
February
Files
Form 990 or 990-EZ
Assets (IRS master file)
$616,201
Income (IRS master file)
$242,119

Filing history

FormYear endedRevenueExpensesAssetsReturn
990February 2026$242,119$160,418$616,201XML
990February 2025$249,858$242,274$534,500XML
990February 2024$186,187$210,427$526,916XML
990February 2023$156,150$102,784$551,156IRS
990February 2022–––IRS
990February 2021–––IRS
990February 2020–––IRS
990February 2019–––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 84-0353415).

Questions about WHITNEY IRRIGATION CO

What is the EIN of WHITNEY IRRIGATION CO?
The employer identification number (EIN) of WHITNEY IRRIGATION CO is 84-0353415.
Is WHITNEY IRRIGATION CO tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1945.
Are donations to WHITNEY IRRIGATION CO tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does WHITNEY IRRIGATION 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 WHITNEY IRRIGATION CO due?
The return for tax year 2026 (the year ending February 28, 2027) is due July 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WHITNEY IRRIGATION CO last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended February 2026.
Who is the principal officer of WHITNEY IRRIGATION CO?
The 990 for the year ended February 28, 2026 names TOM LIVINGSTON.
Who are the officers and directors of WHITNEY IRRIGATION CO?
The 990 for the year ended February 28, 2026 lists 5 people; 0 received compensation from the organization.
How much revenue does WHITNEY IRRIGATION CO have?
On its 990 for the year ended February 28, 2026 it reported revenue of $242,119, expenses of $160,418 and total assets of $616,201 at year end.

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