Nonprofit · EIN 84-0412739
BOULDER & WELD COUNTY DITCH COMPANY
Tax-exempt · LONGMONT, CO 80502
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $90,716 | $53,145 | $37,571 | $232,792 | $61 | $232,731 |
| December 31, 2024 | 990 | $68,104 | $52,985 | $15,119 | $195,213 | $53 | $195,160 |
| December 31, 2023 | 990 | $45,317 | $41,303 | $4,014 | $180,155 | $114 | $180,041 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,962
- Membership dues
- $38,962
- Program service revenue
- $0
- Investment income
- $5,354
- Other revenue
- $46,400
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $12,500
- Other salaries and wages
- $1,000
- Salaries, compensation and benefits (total)
- $14,533
- Professional fundraising fees
- $0
- Legal fees
- $75
- Accounting fees
- $1,204
- Occupancy
- $119
Balance sheet and other
- Total assets, start of year
- $195,213
- Total assets, end of year
- $232,792
- Total liabilities, end of year
- $61
- Net assets, end of year
- $232,731
- Gross unrelated business income
- $46,400
- Gross receipts
- $90,716
- Employees
- 3
- Volunteers
- 0
- Year formed
- 1871
- State of legal domicile
- CO
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN SPITZ | SUPERINTENDENT Trustee or director | 5 | $11,500 |
| ANGIE SWANSON | SECRETARY/TREASURER Officer | 1 | $1,000 |
| JONATHAN FILE | PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KENNETH SCHELL | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KATHY SANDLIN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN SPITZ | SUPERINTENDENT Trustee or director | 5 | $10,242 |
| ANGIE SWANSON | SECRETARY/TREASURER Officer | 1 | $600 |
| JONATHAN FILE | PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KENNETH SCHELL | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KATHY SANDLIN | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SHAWN SPITZ | SUPERINTENDENT Trustee or director | 5 | $10,293 |
| ANGIE SWANSON | SECRETARY/TREASURER Officer | 1 | $600 |
| JONATHAN FILE | PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KENNETH SCHELL | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 1 | $0 |
| KATHY SANDLIN | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 119, LONGMONT, CO 80502-0119
- Principal officer (990 for 2025)
- JONATHAN P FILE, PO BOX 983, BROOMFIELD, CO 800380983
- Signed the 990
- JONATHAN P FILE, PRESIDENT
- Phone
- (303) 776-7207
- Return prepared by
- HILMAS & ASSOCIATES LLC
Mission
IRRIGATION COMPANY
Program accomplishments
- IRRIGATION COMPANY
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-0412739
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $232,792
- Income (IRS master file)
- $90,716
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $90,716 | $53,145 | $232,792 | IRS |
| 990 | December 2024 | $68,104 | $52,985 | $195,213 | IRS |
| 990 | December 2023 | $45,317 | $41,303 | $180,155 | XML |
| 990 | December 2022 | $35,785 | $72,313 | $176,067 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 84-0412739).
Questions about BOULDER & WELD COUNTY DITCH COMPANY
- What is the EIN of BOULDER & WELD COUNTY DITCH COMPANY?
- The employer identification number (EIN) of BOULDER & WELD COUNTY DITCH COMPANY is 84-0412739.
- Is BOULDER & WELD COUNTY DITCH COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1945.
- Are donations to BOULDER & WELD COUNTY DITCH COMPANY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BOULDER & WELD COUNTY DITCH 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 BOULDER & WELD COUNTY DITCH COMPANY 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 BOULDER & WELD COUNTY DITCH COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BOULDER & WELD COUNTY DITCH COMPANY?
- The 990 for the year ended December 31, 2025 names JONATHAN P FILE.
- Who are the officers and directors of BOULDER & WELD COUNTY DITCH COMPANY?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $11,500 (SHAWN SPITZ, SUPERINTENDENT).
- How much revenue does BOULDER & WELD COUNTY DITCH COMPANY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $90,716, expenses of $53,145 and total assets of $232,792 at year end.
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