Waco-Custer Ditch Company

Not tax-deductible

Custer, MTMutual-benefit / member-servingEIN 81-0232971Revenue $70K in FY2025

On file with the IRSPo Box 161, 59024-0161 · Custer, MTTax-exempt since Oct 1963

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Maintenance of agricultural irrigation system for farmers in the Waco and Custer farming communities.

94¢ of each $1 spent went to programs.
$9K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · 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
2 of 4
filings with a surplus
Average surplus $28K a year · 27% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$9K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$70K
-69% vs prior year
Spent
$88K
To programs
94%
Net assets
$775K
By yearFY2021–FY2025
Revenue
$70K
FY2025▼ -69%
Tap a bar for its year
Revenue by fiscal year
FY2021$68K
FY2023$50K
FY2024$225K
FY2025$70K
Expenses
$88K
FY2025▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2021$89K
FY2023$49K
FY2024$77K
FY2025$88K
Net assets
$775K
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$658K
FY2023$628K
FY2024$793K
FY2025$775K

From the FY2025 Form 990 (year ending September 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1963.

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

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $82K Management & general 6% · $6K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $9K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Ditch Rider
$6,300Pt VII · Sec A
Secretary
$1,950Pt VII · Sec A
Director
$150Pt VII · Sec A
Director
$150Pt VII · Sec A
President
$150Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2021
Allen Perry$6,300$6,300—$6,300
Scott Ruff$1,950$1,950$1,800$1,950
Julie Perry—$541—$552
Chad Kuntz$150$150——
Jeff Keller$150$150——
Joe Kemph JR$150$150—$150
Cody Kuntz———$150
J William Keller———$150

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

Maintains agricultural irrigation systems for farmers in Waco and Custer communities.

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Provided by the organization

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1 program · in their own filed words · FY2024
01

Supply irrigation water to farmers and rancher in the waco-custer community.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$70K
Ln 12
Gifts and grantsLn 1h$70K
Money outPt IX
$88K
Ln 25
Programscol B$82K
Managementcol C$6K
Owns and owesPt X
$775K
net assets · Ln 32
Cash and savingsLn 1–2$46K
Total assetsLn 16$777K
LiabilitiesLn 26$1K
PeoplePt VI, VII
6
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$70K
Gains on assetsLn 7$0
Total revenueLn 12$70K
Assets in detailPt X, end of year
CashLn 1$46K
SavingsLn 2$0
Cash and savings togetherLn 1–2$46K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$731K
Other assetsLn 15$0
Total assetsLn 16$777K
LiabilitiesLn 26$1K
Net assetsLn 32$775K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderSeptember
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$39K$46K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$755K$731K
Total assetsLn 16$794K$777K
LiabilitiesLn 26$1K$1K
Net assetsLn 32$793K$775K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$2K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$7K$7K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$661$523$138
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$297$297
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$43K$43K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$25K$25K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$6K$6K$241
All other expensesLn 24e$71$71
Total functional expensesLn 25$88K$82K$6K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $70K$88K−$18K$775K 990 PDF
FY2024 $225K$77K$148K$793K 990 PDF
FY2023 $50K$49K$422$628K 990 PDF
FY2022 Not on file
FY2021 $68K$89K−$20K$658K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $70,100 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $225,010$70,100
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $225,010$70,100
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $9,902$9,902
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $67,337$77,917
I-18 Total expensesPrior year $77,239$87,819
I-19 Revenue less expensesPrior year $147,771−$17,719
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $70,100 across 8 lines filed
VIII-1b Membership dues$70,100
VIII-1h Total contributions, gifts and grants$70,100
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$70,100
Part IX · Statement of functional expenses $87,819 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $2,400$2,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $6,841$6,841
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $523 · Management $138$661
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,820$2,820
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $297$297
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $42,629$42,629
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $24,815$24,815
IX-23 InsurancePrograms $1,394$1,394
IX-24 Other expenses (24a–d)Programs $5,650 · Management $241$5,891
IX-24e All other expensesManagement $71$71
IX-25 Total functional expensesPrograms $82,149 · Management $5,670 · Fundraising $0$87,819
Part X · Balance sheet $776,634 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $38,995$46,091
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $755,357$730,543
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $794,352$776,634
X-25 Other liabilitiesStart of year $1,322$1,323
X-26 Total liabilitiesStart of year $1,322$1,323
X-32 Total net assets or fund balancesStart of year $793,030$775,311
X-33 Total liabilities and net assetsStart of year $794,352$776,634
Part XI · Reconciliation of net assets $775,311 net assets at year end
XI-1 Total revenue$70,100
XI-2 Total expenses$87,819
XI-3 Revenue less expenses−$17,719
XI-4 Net assets at start of year$793,030
XI-10 Net assets at end of year$775,311

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

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