Big Ditch Company

Not tax-deductible

Billings, MTMutual-benefit / member-servingSince 1920Mutual / membership EIN 81-0111170Revenue $408K in FY2025

On file with the IRS1555 Campus Way Ste F, 59102-2423 · Billings, MTTax-exempt since Feb 1924

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To provide irrigation water to shareholders.

$3K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $143K a year · 42% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$3K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
46 mo
of spending, in cash
Looks good: 45.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4826
of 7 voting members
Looks good: 4826 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$408K
-1% vs prior year
Spent
$229K
Net assets
$1.1M
By yearFY2020–FY2025
Revenue
$408K
FY2025▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$202K
FY2021$286K
FY2022$351K
FY2023$384K
FY2024$412K
FY2025$408K
Expenses
$229K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$187K
FY2021$224K
FY2022$143K
FY2023$194K
FY2024$210K
FY2025$229K
Net assets
$1.1M
FY2025▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$281K
FY2021$358K
FY2022$562K
FY2023$748K
FY2024$947K
FY2025$1.1M

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1924.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

8 people listed on the 990; $3K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$666Pt VII · Sec A
Director
$423Pt VII · Sec A
Vice President
$403Pt VII · Sec A
$387Pt VII · Sec A
Director
$382Pt VII · Sec A
Director
$293Pt VII · Sec A
$282Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Darren Miller$666$1,100$1,100$600$308$190
Luke Lackman$382$500$450$600$317$66
Paul Bromenshenk$403$350$400$600$238$173
Tom Mohr$423$500$550$500$211$80
Mike Bernhardt$387$500$550$550$210$244
Robert Kraft$293$500$400$550——
Gary Kindsfather—$550$400$500$315$216
Barry Kindsfather————$311$188

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supplies irrigation water to its shareholders.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Irrigation water supply to agriculture members.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$408K
Ln 12
Fees for servicesLn 2g$392K
Investment incomeLn 3$16K
Money outPt IX
$229K
Ln 25
Owns and owesPt X
$1.1M
net assets · Ln 32
Cash and savingsLn 1–2$873K
Total assetsLn 16$1.1M
LiabilitiesLn 26$6K
PeoplePt VI, VII
8
listed · VII A
PaidVII A7
Voting boardVI 1a7
IndependentVI 1b4,826
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$392K
Investment incomeLn 3$16K
Total revenueLn 12$408K
Assets in detailPt X, end of year
CashLn 1$69K
SavingsLn 2$805K
Cash and savings togetherLn 1–2$873K
Land, buildings, equipmentLn 10c$243K
Total assetsLn 16$1.1M
LiabilitiesLn 26$6K
Net assetsLn 32$1.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$717K$873K
Land, buildings, equipmentLn 10c$276K$243K
Total assetsLn 16$1.0M$1.1M
LiabilitiesLn 26$94K$6K
Net assetsLn 32$947K$1.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$66K
Other employee benefitsLn 9$8K
Payroll taxesLn 10$6K
Management feesLn 11a$20K
Legal feesLn 11b$6K
Accounting feesLn 11c$600
Office expensesLn 13$3K
Conferences, conventions and meetingsLn 19$2K
InterestLn 20$1K
Depreciation, depletion and amortizationLn 22$34K
InsuranceLn 23$14K
Other expenses (24a–d)Ln 24$64K
All other expensesLn 24e$6K
Total functional expensesLn 25$229K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $408K$229K$178K$1.1M 990 PDF
FY2024 $412K$210K$203K$947K 990 PDF
FY2023 $384K$194K$190K$748K 990 PDF
FY2022 $351K$143K$208K$562K 990 PDF
FY2021 $286K$224K$62K$358K 990 PDF
FY2020 $202K$187K$15K$281K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $407,936 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $387,938$391,588
I-10 Investment incomePrior year $24,468$16,348
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $412,406$407,936
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $78,269$79,964
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $131,259$149,505
I-18 Total expensesPrior year $209,528$229,469
I-19 Revenue less expensesPrior year $202,878$178,467
Part VI · Governance 4,826 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members4,826
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $407,936 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $391,588$391,588
VIII-3 Investment incomeUnrelated business $16,348$16,348
VIII-12 Total revenueRelated to mission $391,588 · Unrelated business $16,348 · Excluded from tax $0$407,936
Part IX · Statement of functional expenses $229,469 across 13 lines filed
IX-7 Other salaries and wages$65,765
IX-9 Other employee benefits$7,717
IX-10 Payroll taxes$6,482
IX-11a Management fees$20,052
IX-11b Legal fees$5,730
IX-11c Accounting fees$600
IX-13 Office expenses$2,548
IX-19 Conferences, conventions and meetings$1,790
IX-20 Interest$1,212
IX-22 Depreciation, depletion and amortization$33,901
IX-23 Insurance$14,125
IX-24 Other expenses (24a–d)$63,713
IX-24e All other expenses$5,834
IX-25 Total functional expenses$229,469
Part X · Balance sheet $1,128,762 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $229,024$68,532
X-2 Savings and temporary cash investmentsStart of year $488,287$804,635
X-4 Accounts receivableStart of year $47,421$12,996
X-10c Land, buildings and equipment, netStart of year $276,500$242,599
X-16 Total assetsStart of year $1,041,232$1,128,762
X-17 Accounts payable and accrued expensesStart of year $1,077$1,110
X-25 Other liabilitiesStart of year $60,000$0
X-26 Total liabilitiesStart of year $93,943$5,842
X-32 Total net assets or fund balancesStart of year $947,289$1,122,920
X-33 Total liabilities and net assetsStart of year $1,041,232$1,128,762
Part XI · Reconciliation of net assets $1,122,920 net assets at year end
XI-1 Total revenue$407,936
XI-2 Total expenses$229,469
XI-3 Revenue less expenses$178,467
XI-4 Net assets at start of year$947,289
XI-9 Other changes in net assets−$2,836
XI-10 Net assets at end of year$1,122,920

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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