Nonprofit · EIN 87-0139436
HIGHLINE CANAL COMPANY
Tax-exempt (reinstated) · VERNAL, UT 84078
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $164,821 | $132,180 | $32,641 | $3,239,093 | $1,483,772 | $1,755,321 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $138,881
- Investment income
- $23,497
- Other revenue
- $2,443
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $50,679
- Salaries, compensation and benefits (total)
- $55,931
- Professional fundraising fees
- $0
- Legal fees
- $1,340
- Accounting fees
- $7,993
- Program services (functional)
- $132,180
Balance sheet and other
- Total assets, start of year
- $3,223,247
- Total assets, end of year
- $3,239,093
- Total liabilities, end of year
- $1,483,772
- Net assets, end of year
- $1,755,321
- Land, buildings and equipment
- $2,820,371
- Gross receipts
- $164,821
- Employees
- 4
- Year formed
- 1920
- State of legal domicile
- UT
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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CURT SMUIN | President Trustee or director | 1 | $0 |
| DWAYNE HOLMES | Director Trustee or director | 1 | $0 |
| DENNIS MOTT | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 44 W 100 N, VERNAL, UT 84078-2002
- Principal officer (990 for 2023)
- CURT SMUIN, 44 W 100 N, VERNAL, UT 84078
- Signed the 990
- CURT SMUIN, President
- Phone
- (435) 789-3212
- Return prepared by
- Crossroads Accounting Professionals
Mission
Deliver irrigation water to members.
Program accomplishments
- Delivered irrigation water to members.
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 87-0139436
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $3,239,093
- Income (IRS master file)
- $164,821
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 | December 2023 | $164,821 | $132,180 | $3,239,093 | XML |
| 990 | December 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 87-0139436).
Questions about HIGHLINE CANAL COMPANY
- What is the EIN of HIGHLINE CANAL COMPANY?
- The employer identification number (EIN) of HIGHLINE CANAL COMPANY is 87-0139436.
- Is HIGHLINE CANAL COMPANY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to HIGHLINE CANAL COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGHLINE CANAL 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 HIGHLINE CANAL COMPANY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHLINE CANAL COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2023.
- Who is the principal officer of HIGHLINE CANAL COMPANY?
- The 990 for the year ended December 31, 2023 names CURT SMUIN.
- Who are the officers and directors of HIGHLINE CANAL COMPANY?
- The 990 for the year ended December 31, 2023 lists 3 people; 0 received compensation from the organization.
- How much revenue does HIGHLINE CANAL COMPANY have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $164,821, expenses of $132,180 and total assets of $3,239,093 at year end.
Other nonprofits in VERNAL
- ASHLEY CENTRAL IRRIGATION COMPANY EIN 87-0244823 · last filed 990 for 2025
- ASHLEY VALLEY RESERVOIR COMPANY EIN 87-0227714 · last filed 990 for 2025
- ISLAND DITCH CO EIN 86-0259202 · last filed 990-EZ for 2025
- TERRA ACADEMY INC EIN 46-5495139 · last filed 990 for 2025
- ASHLEY UPPER IRRIGATION COMPANY EIN 87-0234388 · last filed 990 for 2024
- NORTHEASTERN UTAH FRIENDS AGAINST FAMILY VIOLENCE EIN 46-2628164 · last filed 990 for 2024
- EASTERN UTAH EARLY INTERVENTION INCORPORATED EIN 20-1043270 · last filed 990 for 2025
- TREES FOR CHARITY FOUNDATION INC EIN 46-1086917 · last filed 990 for 2024
All nonprofits in VERNAL · Utah · Mutual and membership benefit