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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 84-0404967

LOW LINE DITCH COMPANY

Also known as FETZER & COMPANY CPAS

Tax-exempt · STERLING, CO 80751

Financials

$44K$36K2023$46K$43K2024$40K$50K2025
Revenue Expenses · by fiscal year end
Financials of LOW LINE DITCH COMPANY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
January 31, 2026990-EZ$40,499$49,968-$9,469$271,630$14,571$257,059
January 31, 2025990-EZ$46,431$43,319$3,112$290,673$24,143$266,530
January 31, 2024990-EZ$43,833$36,127$7,706$296,654$33,236$263,418
Financial details: 990-EZ for the year ended January 31, 2026

Revenue

Membership dues
$36,607
Other revenue
$3,892

Expenses

Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$15,502
Professional fees and payments to contractors
$8,495
Occupancy
$4,197
Other expenses
$21,774

Balance sheet and other

Total assets, start of year
$290,673
Total assets, end of year
$271,630
Total liabilities, end of year
$14,571
Net assets, end of year
$257,059
Cash, savings and investments
$17,188
Land and buildings
$31,919
Gross receipts
$40,499

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 January 31, 2026, highest compensation first.

NameTitleHours / weekCompensation
DON SCHELLPRESIDENT2$0
STEVE KAISERSECRETARY2$0
KEVIN LUFTVICE PRESIDE2$0
990-EZ for the year ended January 31, 2025: 3 people
NameTitleHours / weekCompensation
DON SCHELLPRESIDENT2$0
STEVE KAISERSECRETARY2$0
KEVIN LUFTVICE PRESIDE1$0
990-EZ for the year ended January 31, 2024: 3 people
NameTitleHours / weekCompensation
DON SCHELLPRESIDENT2$0
STEVE KAISERSECRETARY2$0
KEVIN LUFTVICE PRESIDE1$0

Address and contacts

Address (IRS master file)
PO BOX 1723, STERLING, CO 80751-1723
In care of
% JOHNSON & ASSOCIATES
Signed the 990-EZ
STEVE KAISER, SECRETARY
Phone
(970) 522-5762
Return prepared by
JOHNSON AND ASSOCIATES CPAS PC

Mission

THE PURPOSE OF THE ORGANIZATION IS TO SET AND COLLECT ASSESSMENTS FOR THE REPAIR AND MAINTENANCE OF AN IRRIGATION DITCH AND TO FACILITATE THE FUNDING AND FILING OF WELL WATER AUGMENTATION PLANS.

990-EZ for the year ended January 31, 2026

Program accomplishments

  • THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR WATER WELLS. IN ADDITION, THE ORGANIZATION SETS AND COLLECTS ASSESSMENTS FOR THE REPAIR AND MAINTENANCE OF AN IRRIGATION DITCH IN DELIVERING WATER TO 11 LANDOWNER/SHAREHOLDERS REPRESENTING 320 SHARES OF STOCK.

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

Tax yearYear endedDueIRS public records
2025January 31, 2026June 15, 2026990-EZ on file
2024January 31, 2025June 16, 2025990-EZ on file
2023January 31, 2024June 17, 2024990-EZ on file

File the 2026 990-N for LOW LINE DITCH COMPANY

Due June 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
84-0404967
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1945
Accounting year ends
January
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$271,630
Income (IRS master file)
$40,499

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZJanuary 2026$40,499$49,968$271,630XML
990-EZJanuary 2025$46,431$43,319$290,673XML
990-EZJanuary 2024$43,833$36,127$296,654XML
990-EZJanuary 2023–––IRS
990-EZJanuary 2022–––IRS
990-EZJanuary 2021–––IRS
990-EZJanuary 2020–––IRS
990-EZJanuary 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 84-0404967).

Questions about LOW LINE DITCH COMPANY

What is the EIN of LOW LINE DITCH COMPANY?
The employer identification number (EIN) of LOW LINE DITCH COMPANY is 84-0404967.
Is LOW LINE DITCH COMPANY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1945.
Are donations to LOW LINE DITCH COMPANY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LOW LINE DITCH COMPANY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LOW LINE DITCH COMPANY due?
The return for tax year 2026 (the year ending January 31, 2027) is due June 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOW LINE DITCH COMPANY last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended January 2026.
Who are the officers and directors of LOW LINE DITCH COMPANY?
The 990-EZ for the year ended January 31, 2026 lists 3 people; 0 received compensation from the organization.
How much revenue does LOW LINE DITCH COMPANY have?
On its 990-EZ for the year ended January 31, 2026 it reported revenue of $40,499, expenses of $49,968 and total assets of $271,630 at year end.

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