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Nonprofit · EIN 84-0454346

GRAND RIVER DITCH CO

Tax-exempt (reinstated) · RIFLE, CO 81650

Financials

$68K$68K2023$69K$65K2024$67K$74K2025
Revenue Expenses · by fiscal year end
Financials of GRAND RIVER DITCH CO by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$67,424$74,157-$6,733$202,171$0$202,171
December 31, 2024990$69,006$65,395$3,611$208,904$0$208,904
December 31, 2023990$68,241$68,118$123$205,293$0$205,293
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$66,924
Membership dues
$66,924
Program service revenue
$0
Investment income
$500
Net gain from sales of assets
$500
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$20,000
Salaries, compensation and benefits (total)
$21,530
Professional fundraising fees
$0
Legal fees
$339
Accounting fees
$1,665
Depreciation
$20,509
Program services (functional)
$74,157

Balance sheet and other

Total assets, start of year
$208,904
Total assets, end of year
$202,171
Total liabilities, end of year
$0
Net assets, end of year
$202,171
Land, buildings and equipment
$39,191
Gross receipts
$67,424
Employees
2
Volunteers
0
Year formed
1888
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LEE ROY CHELEWSKIPRESIDENT
Officer
1$0
TONY LISSOLOVP BOARD OF DIRECTORS
Officer
1$0
BRENT PETERSONSECRETARY,BOARD OF DIRECTO
Officer
1$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
LEE ROY CHELEWSKIPRESIDENT
Officer
1$0
TONY LISSOLOVP BOARD OF DIRECTORS
Officer
1$0
BRENT PETERSONSECRETARY,BOARD OF DIRECTO
Officer
1$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
LEE ROY CHELEWSKIPRESIDENT
Officer
1$0
TONY LISSOLOVP BOARD OF DIRECTORS
Officer
1$0
BRENT PETERSONSECRETARY,BOARD OF DIRECTO
Officer
1$0

Address and contacts

Address (IRS master file)
CO L HANSEN 3290 COUNTY ROAD 210, RIFLE, CO 81650-0000
In care of
% LINDA S HANSEN
Principal officer (990 for 2025)
LEE ROY CHELEWSKI, C/O L HANSEN 3290 COUNTY ROAD 210, RIFLE, CO 81650
Signed the 990
LEE ROY CHELEWSKI, PRESIDENT
Phone
(970) 625-1955
Return prepared by
HOOD PC

Mission

TO OVERSEE THE MAIN DELIVERY SYSTEM OF WATER FROM THE COLORADO RIVER THROUGH THE CACTUS VALLEY DITCH TO ITS USERS.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION SUCCESSFULLY FULFILLED THE PURPOSE OF MAINTAINING THE CACTUS VALLEY DITCH WATER FLOW TO THE USERS OF THE DITCH.
    Expenses $74,157 · revenue $67,424

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
84-0454346
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$202,171
Income (IRS master file)
$67,424

Revocation and reinstatement

Exemption revoked
May 15, 2010
Posted by the IRS
February 10, 2014
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

FormYear endedRevenueExpensesAssetsReturn
990December 2025$67,424$74,157$202,171IRS
990December 2024$69,006$65,395$208,904XML
990December 2023$68,241$68,118$205,293XML
990December 2022$67,633$63,403$205,170IRS
990December 2021–––IRS
990December 2020–––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 84-0454346).

Questions about GRAND RIVER DITCH CO

What is the EIN of GRAND RIVER DITCH CO?
The employer identification number (EIN) of GRAND RIVER DITCH CO is 84-0454346.
Is GRAND RIVER DITCH CO tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
Are donations to GRAND RIVER DITCH CO tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does GRAND RIVER DITCH 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 GRAND RIVER DITCH CO 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 GRAND RIVER DITCH CO 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 GRAND RIVER DITCH CO?
The 990 for the year ended December 31, 2025 names LEE ROY CHELEWSKI.
Who are the officers and directors of GRAND RIVER DITCH CO?
The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
How much revenue does GRAND RIVER DITCH CO have?
On its 990 for the year ended December 31, 2025 it reported revenue of $67,424, expenses of $74,157 and total assets of $202,171 at year end.

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