Nonprofit · EIN 84-2087693
EL 22-1 LANDOWNERS ASSOCIATION
Tax-exempt · MOSES LAKE, WA 98837
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $135,149 | $173,145 | -$37,996 | $17,877 | $0 | $17,877 |
| December 31, 2024 | 990 | $737,693 | $710,354 | $27,339 | $55,873 | $0 | $55,873 |
| December 31, 2023 | 990 | $1,039,985 | $1,539,025 | -$499,040 | $28,534 | $0 | $28,534 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $135,149
- of which government grants
- $96,385
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,015
- Accounting fees
- $1,252
Balance sheet and other
- Total assets, start of year
- $55,873
- Total assets, end of year
- $17,877
- Total liabilities, end of year
- $0
- Net assets, end of year
- $17,877
- Gross receipts
- $135,149
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2019
- State of legal domicile
- WA
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 |
|---|---|---|---|
| JOHN HYER | PAST CHAIR Trustee or director | 1 | $0 |
| DOUGLAS CLAASSEN | SECRETARY-TREASURER Trustee or director | 1 | $0 |
| ELI STAHL | TREASURER Trustee or director | 1 | $0 |
| DEREK FRIEHE | CHAIRMAN Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN HYER | PRESIDENT Trustee or director | 1 | $0 |
| DOUGLAS CLAASSEN | VICE-PRESIDENT Trustee or director | 1 | $0 |
| ELI STAHL | SECRETARY-TREASURER Trustee or director | 1 | $0 |
| MARVIN FINK | DIRECTOR Trustee or director | 1 | $0 |
| BEREND FRIEHE | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD P STUCKY | DIRECTOR Trustee or director | 1 | $0 |
| CLARKE KAGELE | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN HYER | PRESIDENT Trustee or director | 1 | $0 |
| DOUGLAS CLAASSEN | VICE-PRESIDENT Trustee or director | 1 | $0 |
| ELI STAHL | SECRETARY-TREASURER Trustee or director | 1 | $0 |
| MARVIN FINK | DIRECTOR Trustee or director | 1 | $0 |
| BEREND FRIEHE | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD P STUCKY | DIRECTOR Trustee or director | 1 | $0 |
| CLARKE KAGELE | DIRECTOR Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2119, MOSES LAKE, WA 98837-0519
- Principal officer (990 for 2025)
- DEREK FRIEHE, 376 RAINIER VIEW LN, MOSES LAKE, WA 98837
- Signed the 990
- DEREK FRIEHE, CHAIRMAN
- Phone
- (509) 765-4337
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
THE ORGANIZATION IS ESTABLISHED AS A MUTAL IRRIGATION COMPANY TO DISTRIBUTE IRRIGATION WATER TO ITS SHAREHOLDERS FOR THE IRRIGATION OF THEIR FARM LAND IN PROPORTION TO THE NUMBER OF SHARES OWNED BY EACH, AND FOR THE ORDERLY GOVERNANCE OF THE COLLECTIVE WATER RIGHTS AND DISTRIBUTION OF WATER TO ITS SHAREHOLDERS.
Program accomplishments
- ESTABLISHMENT OF MUTUAL IRRIGATION COMPANY ORGANIZATIONAL DOCUMENTS TO DISTRIBUTE IRRIGATION WATER TO SHAREHOLDERS AND GOVERNANCE OF COLLECTIVE WATER RIGHTS. ENGINEERING, DESIGN AND CONSULTING RELATED TO ULTIMATE DISTRIBUTION OF WATER TO SHAREHOLDERS.Expenses $176,645
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
- 84-2087693
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $17,877
- Income (IRS master file)
- $135,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $135,149 | $173,145 | $17,877 | XML |
| 990 | December 2024 | $737,693 | $710,354 | $55,873 | IRS |
| 990 | December 2023 | $1,039,985 | $1,539,025 | $28,534 | XML |
| 990 | December 2022 | $1,526,807 | $1,002,335 | $527,574 | IRS |
| 990-EZ | 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 84-2087693).
Questions about EL 22-1 LANDOWNERS ASSOCIATION
- What is the EIN of EL 22-1 LANDOWNERS ASSOCIATION?
- The employer identification number (EIN) of EL 22-1 LANDOWNERS ASSOCIATION is 84-2087693.
- Is EL 22-1 LANDOWNERS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2021.
- Are donations to EL 22-1 LANDOWNERS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does EL 22-1 LANDOWNERS ASSOCIATION 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 EL 22-1 LANDOWNERS ASSOCIATION 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 EL 22-1 LANDOWNERS ASSOCIATION 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 EL 22-1 LANDOWNERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 names DEREK FRIEHE.
- Who are the officers and directors of EL 22-1 LANDOWNERS ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does EL 22-1 LANDOWNERS ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $135,149, expenses of $173,145 and total assets of $17,877 at year end.
Other nonprofits in MOSES LAKE
- PIONEER MEMORIAL GARDENS CEMETERY EIN 93-4754887 · last filed 990 for 2024
- HILLCREST WATER USERS ASSOCIATION EIN 91-0995539 · last filed 990-EZ for 2025
- SUMMERSET WATER ASSN EIN 91-1228522 · last filed 990-N for 2023
- ARROW PLACE ASSOCIATION EIN 91-1072851 · last filed 990-N for 2025
- SUNSET ACRES WATER ASSOCIATION EIN 91-1343059 · last filed 990-N for 2025
- MOSES LAKE COMMUNITY HEALTH CENTER EIN 91-1537371 · last filed 990 for 2025
- COMMUNITY SERVICES OF MOSES LAKE INC EIN 91-0664984 · last filed 990 for 2024
- FAMILY SERVICES EIN 91-1218639 · last filed 990 for 2024
All nonprofits in MOSES LAKE · Washington · Mutual and membership benefit