Civic Intelligence

Willoughby Water Distribution Co

EIN 23-7114234 • 501(c)12 • Stevensville, MT

Profile

MUTUAL DITCH COMPANY

792 Willougby LnStevensville, MT 59870-6922

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

23rd percentile

-12%

Faster asset growth than 23% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$4,242

Down $400 (-8.6%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$4,242

Down $400 (-8.6%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

Down

$400

Down $484 (-55%) from 2023

Net Income

Up

-$400

Up $484 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2016: $11,435Net Assets 2016: $11,4352016Assets 2017: $8,579Liabilities 2017: $0Net Assets 2017: $8,5792017Assets 2018: $12,703Net Assets 2018: $12,7032018Assets 2019: $8,509Net Assets 2019: $8,5092019Assets 2020: $8,309Net Assets 2020: $8,3092020Assets 2021: $5,426Net Assets 2021: $5,4262021Assets 2022: $5,526Net Assets 2022: $5,5262022Assets 2023: $4,642Net Assets 2023: $4,6422023Assets 2024: $4,242Net Assets 2024: $4,2422024

Highlighted filing

2024

Assets$4,242
Liabilities-
Net Assets$4,242
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20K$10K$0-$10KRevenue 2016: $7,275Expenses 2016: $16,601Net Income 2016: -$9,3262016Expenses 2017: $3,1482017Revenue 2018: $7,979Expenses 2018: $3,855Net Income 2018: $4,1242018Revenue 2019: $12Expenses 2019: $4,206Net Income 2019: -$4,1942019Revenue 2020: $0Expenses 2020: $200Net Income 2020: -$2002020Revenue 2021: $290Expenses 2021: $3,173Net Income 2021: -$2,8832021Revenue 2022: $9,217Expenses 2022: $9,117Net Income 2022: $1002022Revenue 2023: $0Expenses 2023: $884Net Income 2023: -$8842023Revenue 2024: $0Expenses 2024: $400Net Income 2024: -$4002024

Highlighted filing

2024

Revenue$0
Expenses$400
Net Income-$400
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,242
Liabilities
-
Net assets
$4,242
Revenue
$0
Expenses
$400
Net income
-$400
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.24$4.24$0.00$0.40$0.40
2023Detailed filing. Detailed filing data is available for this year.$4.64$4.64$0.00$0.88$0.88
2022Detailed filing. Detailed filing data is available for this year.$5.53$5.53$9.22$9.12$0.10
2021Detailed filing. Detailed filing data is available for this year.$5.43$5.43$0.29$3.17$2.88
2020Detailed filing. Detailed filing data is available for this year.$8.31$8.31$0.00$0.20$0.20
2019Detailed filing. Detailed filing data is available for this year.$8.51$8.51$0.01$4.21$4.19
2018Detailed filing. Detailed filing data is available for this year.$12.7$12.7$7.98$3.86$4.12
2017Detailed filing. Detailed filing data is available for this year.$8.58$0.00$8.58$3.15
2016Detailed filing. Detailed filing data is available for this year.$11.4$11.4$7.28$16.6$9.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

MUTUAL DITCH COMPANY

Program Services

DescriptionGrantsExpenses
DITCH REPAIRS-$400
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DELIA GRIFFINSec/Treas-$0--
JOHN LAPRADEPresident-$0--
RANDY PHILIPSVice Pres-$0--
Filing and Contact Details

Filer

Filer Name
Willoughby Water Distribution Co
EIN
23-7114234
Phone
4067773331
Address
792 WILLOUGBY LN, STEVENSVILLE, MT 59870-6922

Signing Officer

Name
Delia Griffin
Title
Secretary/treasurer
Phone
4067773331
Signed
2025-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Carl A Rummel CPA PLLC
Address
700 SW Higgins Ave - Suite 117, Missoula, MT 59803
Preparer
Carl a Rummel CPA
Phone
4068303939
Supplemental Narrative

Additional Explanations

Pt V, Line 33

“501(c)(12) as a mutual ditch company”

Form 990EZ, Part I, Line 16

“REPAIRS 400.”

Raw XML Appendix108 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DELIA GRIFFIN
IRS990EZ/BooksInCareOfDetail/PhoneNum04067773331
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0792 WILLOUGHBY LN
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0STEVENSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059870
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04642
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04242
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04642
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04242
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04642
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04242
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04642
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt04242
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DELIA GRIFFIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN LAPRADE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RANDY PHILIPS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRES
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0400
IRS990EZ/PrimaryExemptPurposeTxt0MUTUAL DITCH COMPANY
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0DITCH REPAIRS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0400
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0400
IRS990EZ/TotalProgramServiceExpensesAmt0400
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0501(C)(12) AS A MUTUAL DITCH COMPANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPAIRS 400.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt V, Line 33
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DELIA GRIFFIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04067773331
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLOUGHBY WATER DISTRIBUTION CO
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0237114234
ReturnHeader/Filer/PhoneNum04067773331
ReturnHeader/Filer/USAddress/AddressLine1Txt0792 WILLOUGBY LN
ReturnHeader/Filer/USAddress/CityNm0STEVENSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd0598706922
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260043664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Carl A Rummel CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 SW Higgins Ave - Suite 117
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Missoula
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059803
ReturnHeader/PreparerPersonGrp/PhoneNum04068303939
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARL A RUMMEL CPA
ReturnHeader/ReturnTs02025-05-08T08:39:20-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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