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Whitney Irrigation Co FY2023 filing

Not tax-deductible

Greeley, COMutual-benefit / member-servingMutual / membership EIN 84-0353415Revenue $156K in FY2023Latest return filed Mar 25, 2026

On file with the IRS31127 County Road 27, 80631-9302 · Greeley, COTax-exempt since Apr 1945

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To operate, maintain, keep in repair and improve the ditch; to distribute and to apportion water diverted into said ditch among stockholders.

99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2023 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $24K a year · 14% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
64 mo
of spending, in cash
Looks good: 64.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
320
of 320 voting members
Looks good: 320 of 320 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$156K
+36% vs prior year
Spent
$103K
To programs
99%
Net assets
$551K
By yearFY2021–FY2026
Revenue
$156K
FY2023▲ +36%
Tap a bar for its year
Revenue by fiscal year
FY2021$108K
FY2022$115K
FY2023$156K
FY2024$186K
FY2025$250K
FY2026$242K
Expenses
$103K
FY2023▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2021$100K
FY2022$94K
FY2023$103K
FY2024$210K
FY2025$242K
FY2026$160K
Net assets
$551K
FY2023▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2021$477K
FY2022$498K
FY2023$551K
FY2024$527K
FY2025$534K
FY2026$616K

From the FY2023 Form 990 (year ending February 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2026) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Apr 1945.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $101K Management & general 1% · $1K

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

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Stan Everitt
Director
$0Pt VII · Sec A
Ken Tigges
Director
$0Pt VII · Sec A
Judy Firestien
Director and Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Mark Firestien
Vice President
$0Pt VII · Sec A
See Whitney Irrigation Co executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Distributes and manages water from a ditch for its stockholders.

Questions for Whitney Irrigation Co

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1 program · $101K · in their own filed words · FY2022
01

To operate, maintain, keep in repair and improve the ditch; to distribute and to apportion water diverted into said ditch among stockholders.

$101Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$156K
Ln 12
Fees for servicesLn 2g$93K
Gifts and grantsLn 1h$61K
Investment incomeLn 3$2K
Money outPt IX
$103K
Ln 25
Programscol B$101K
Managementcol C$1K
Owns and owesPt X
$551K
net assets · Ln 32
Cash and savingsLn 1–2$551K
Total assetsLn 16$551K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a320
IndependentVI 1b320
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$61K
Fees for servicesLn 2g$93K
Investment incomeLn 3$2K
Total revenueLn 12$156K
Assets in detailPt X, end of year
CashLn 1$551K
Cash and savings togetherLn 1–2$551K
Total assetsLn 16$551K
LiabilitiesLn 26$0
Net assetsLn 32$551K
OperationsPt I, VI
EmployeesI 52
VolunteersI 65
Fiscal year endsHeaderFebruary
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 FY23End FY23
Cash and savingsLn 1–2$498K$551K
Total assetsLn 16$498K$551K
LiabilitiesLn 26$0$0
Net assetsLn 32$498K$551K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$48K$48K
Payroll taxesLn 10$4K$4K
Legal feesLn 11b$20K$20K
Accounting feesLn 11c$525$525
Office expensesLn 13$958$958
TravelLn 17$7K$7K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$18K$18K
Total functional expensesLn 25$103K$101K$1K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 LatestFiled with the IRS Mar 25, 2026 $242K$160K$82K$616K 990 PDF
FY2025Filed with the IRS Apr 8, 2025 $250K$242K$8K$534K 990 PDF
FY2024Filed with the IRS Jun 25, 2024 $186K$210K−$24K$527K 990 PDF
FY2023 ViewingFiled with the IRS Apr 4, 2023 $156K$103K$53K$551K 990 PDF
FY2022Filed with the IRS Mar 28, 2022 $115K$94K$21K$498K 990 PDF
FY2021Filed with the IRS Mar 31, 2021 $108K$100K$8K$477K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $156,150 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $64,000$61,300
I-9 Program service revenuePrior year $49,351$93,112
I-10 Investment incomePrior year $1,657$1,738
I-11 Other revenue$0
I-12 Total revenuePrior year $115,008$156,150
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $46,091$51,549
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $48,240$51,235
I-18 Total expensesPrior year $94,331$102,784
I-19 Revenue less expensesPrior year $20,677$53,366
Part VI · Governance 320 of 320 board members independent, 4 to look at
VI-1a Voting members of the governing body320
VI-1b Independent voting members320
VI-2 Family or business relationship among officers or directorsYes
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 payYes
Part VIII · Statement of revenue $156,150 across 5 lines filed
VIII-1b Membership dues$61,300
VIII-1h Total contributions, gifts and grants$61,300
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,112$93,112
VIII-3 Investment incomeRelated to mission $1,738$1,738
VIII-12 Total revenueRelated to mission $94,850 · Unrelated business $0 · Excluded from tax $0$156,150
Part IX · Statement of functional expenses $102,784 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $47,898$47,898
IX-10 Payroll taxesPrograms $3,651$3,651
IX-11b Legal feesPrograms $20,035$20,035
IX-11c Accounting feesManagement $525$525
IX-13 Office expensesManagement $958$958
IX-17 TravelPrograms $7,146$7,146
IX-23 InsurancePrograms $4,488$4,488
IX-24 Other expenses (24a–d)Programs $18,083$18,083
IX-25 Total functional expensesPrograms $101,301 · Management $1,483 · Fundraising $0$102,784
Part X · Balance sheet $551,156 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $497,790$551,156
X-16 Total assetsStart of year $497,790$551,156
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $497,790$551,156
X-32 Total net assets or fund balancesStart of year $497,790$551,156
X-33 Total liabilities and net assetsStart of year $497,790$551,156
Part XI · Reconciliation of net assets $551,156 net assets at year end
XI-1 Total revenue$156,150
XI-2 Total expenses$102,784
XI-3 Revenue less expenses$53,366
XI-4 Net assets at start of year$497,790
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$551,156

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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