Nonprofit · EIN 86-0259202
ISLAND DITCH CO
Tax-exempt (reinstated) · VERNAL, UT 84078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $39,548 | $49,239 | -$9,691 | $373,975 | $663 | $373,312 |
| December 31, 2024 | 990-EZ | $36,660 | $60,262 | -$23,602 | $389,442 | $6,439 | $383,003 |
| December 31, 2023 | 990-EZ | $31,658 | $48,378 | -$16,720 | $407,272 | $667 | $406,605 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $35,725
- Program service revenue
- $3,823
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $3,536
- Professional fees and payments to contractors
- $3,857
- Printing, publications and postage
- $10
- Other expenses
- $41,836
- Program services (functional)
- $49,239
Balance sheet and other
- Total assets, start of year
- $389,442
- Total assets, end of year
- $373,975
- Total liabilities, end of year
- $663
- Net assets, end of year
- $373,312
- Cash, savings and investments
- $80,449
- Gross receipts
- $39,548
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 |
|---|---|---|---|
| Morgan Batty | President | 1 | $0 |
| SHAWN LABRUM | Vice President | 1 | $0 |
| CHRIS BROUGH | Secretary | 1 | $0 |
| ANDREW DUTSON | Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Morgan Batty | President | 1 | $0 |
| SHAWN LABRUM | Vice President | 1 | $0 |
| CHRIS BROUGH | Secretary | 1 | $0 |
| ANDREW DUTSON | Director | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Morgan Batty | President | 1 | $0 |
| SHAWN LABRUM | Vice President | 1 | $0 |
| CHRIS BROUGH | Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 44 W 100 N, VERNAL, UT 84078-2002
- Mailing address (990-N for 2020)
- 44 W 100 N, VERNAL UT 84078
- Principal officer (990-N for 2020)
- Morgan Batty, 44 W 100 N, VERNAL UT 84078
- Signed the 990-EZ
- Morgan Batty, President
- Phone
- (435) 789-3212
- Return prepared by
- Crossroads Accounting Professionals
Mission
Deliver irrigation water to members.
Program accomplishments
- Delivered irrigation water to members.Expenses $49,239
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
- 86-0259202
- 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-N (e-Postcard)
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $373,975
- Income (IRS master file)
- $39,548
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- June 9, 2011
- 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 | $39,548 | $49,239 | $373,975 | XML |
| 990-EZ | December 2024 | $36,660 | $60,262 | $389,442 | XML |
| 990-EZ | December 2023 | $31,658 | $48,378 | $407,272 | XML |
| 990 | December 2022 | $32,209 | $52,065 | $559,424 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Morgan Batty | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Morgan Batty | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 86-0259202).
Questions about ISLAND DITCH CO
- What is the EIN of ISLAND DITCH CO?
- The employer identification number (EIN) of ISLAND DITCH CO is 86-0259202.
- Is ISLAND DITCH CO tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to ISLAND DITCH CO tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does ISLAND DITCH CO file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ISLAND 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 ISLAND DITCH CO last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of ISLAND DITCH CO?
- The 990-N for 2020 names Morgan Batty.
- Who are the officers and directors of ISLAND DITCH CO?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does ISLAND DITCH CO have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $39,548, expenses of $49,239 and total assets of $373,975 at year end.
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All nonprofits in VERNAL · Utah · Mutual and membership benefit