Civic Intelligence

Pondera County Canal and Reservoir

EIN 81-0244871 • 501(c)12 • Valier, MT

Profile

Develop, operate and maintain an irrigation system for the company's members

PO Box 245Valier, MT 59486

ponderacanalcompany.com

Siviq Scores

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

Liabilities / Assets

28th percentile

0.14x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.53x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

71st percentile

21%

Higher net margin than 71% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$183,693

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Asset Growth

35th percentile

1.1%

Faster asset growth than 35% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

13%

Faster revenue growth than 73% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$12,234,676

Up $137,405 (+1.1%) from 2023

Liabilities

Down

$1,757,243

Down $557,898 (-24%) from 2023

Net Assets

Up

$10,477,433

Up $695,303 (+7.1%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin71st percentile

Revenue

Up

$3,302,820

Up $384,968 (+13%) from 2023

Expenses

Up

$2,607,517

Up $78,244 (+3.1%) from 2023

Net Income

Up

$695,303

Up $306,724 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$15M$10M$5.0M$0Assets 2010: $9,813,952Liabilities 2010: $3,477,073Net Assets 2010: $6,336,8792010Assets 2011: $9,604,234Liabilities 2011: $3,332,901Net Assets 2011: $6,271,3332011Assets 2012: $9,519,399Liabilities 2012: $3,193,603Net Assets 2012: $6,325,7962012Assets 2013: $9,413,740Liabilities 2013: $3,180,040Net Assets 2013: $6,233,7002013Assets 2014: $9,319,494Liabilities 2014: $3,073,184Net Assets 2014: $6,246,3102014Assets 2015: $9,204,429Liabilities 2015: $2,959,574Net Assets 2015: $6,244,8552015Assets 2016: $9,075,603Liabilities 2016: $2,758,432Net Assets 2016: $6,317,1712016Assets 2017: $9,004,395Liabilities 2017: $2,567,145Net Assets 2017: $6,437,2502017Assets 2018: $9,313,750Liabilities 2018: $2,758,954Net Assets 2018: $6,554,7962018Assets 2019: $9,615,336Liabilities 2019: $2,544,870Net Assets 2019: $7,070,4662019Assets 2020: $11,159,832Liabilities 2020: $3,427,803Net Assets 2020: $7,732,0292020Assets 2021: $11,621,861Liabilities 2021: $2,961,041Net Assets 2021: $8,660,8202021Assets 2022: $12,035,294Liabilities 2022: $2,641,743Net Assets 2022: $9,393,5512022Assets 2023: $12,097,271Liabilities 2023: $2,315,141Net Assets 2023: $9,782,1302023Assets 2024: $12,234,676Liabilities 2024: $1,757,243Net Assets 2024: $10,477,4332024

Highlighted filing

2024

Assets$12,234,676
Liabilities$1,757,243
Net Assets$10,477,433
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,610,6732010Expenses 2011: $1,567,9252011Expenses 2012: $1,632,0792012Revenue 2013: $1,624,716Expenses 2013: $1,716,812Net Income 2013: -$92,0962013Revenue 2014: $1,749,562Expenses 2014: $1,736,952Net Income 2014: $12,6102014Revenue 2015: $1,790,961Expenses 2015: $1,792,393Net Income 2015: -$1,4322015Revenue 2016: $1,811,941Expenses 2016: $1,739,625Net Income 2016: $72,3162016Revenue 2017: $1,782,055Expenses 2017: $1,661,964Net Income 2017: $120,0912017Revenue 2018: $1,911,090Expenses 2018: $1,793,544Net Income 2018: $117,5462018Revenue 2019: $2,469,456Expenses 2019: $1,953,783Net Income 2019: $515,6732019Revenue 2020: $2,705,559Expenses 2020: $2,043,743Net Income 2020: $661,8162020Revenue 2021: $2,988,123Expenses 2021: $2,059,332Net Income 2021: $928,7912021Revenue 2022: $2,834,415Expenses 2022: $2,101,684Net Income 2022: $732,7312022Revenue 2023: $2,917,852Expenses 2023: $2,529,273Net Income 2023: $388,5792023Revenue 2024: $3,302,820Expenses 2024: $2,607,517Net Income 2024: $695,3032024

Highlighted filing

2024

Revenue$3,302,820
Expenses$2,607,517
Net Income$695,303
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,234,676
Liabilities
$1,757,243
Net assets
$10,477,433
Revenue
$3,302,820
Expenses
$2,607,517
Net income
$695,303
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$1.76$10.5$3.30$2.61$0.70
2023Detailed filing. Detailed filing data is available for this year.$12.1$2.32$9.78$2.92$2.53$0.39
2022Detailed filing. Detailed filing data is available for this year.$12.0$2.64$9.39$2.83$2.10$0.73
2021Detailed filing. Detailed filing data is available for this year.$11.6$2.96$8.66$2.99$2.06$0.93
2020Detailed filing. Detailed filing data is available for this year.$11.2$3.43$7.73$2.71$2.04$0.66
2019Detailed filing. Detailed filing data is available for this year.$9.62$2.54$7.07$2.47$1.95$0.52
2018Detailed filing. Detailed filing data is available for this year.$9.31$2.76$6.55$1.91$1.79$0.12
2017Summary only. Only limited summary data is available for this year.$9.00$2.57$6.44$1.78$1.66$0.12
2016Detailed filing. Detailed filing data is available for this year.$9.08$2.76$6.32$1.81$1.74$0.07
2015Detailed filing. Detailed filing data is available for this year.$9.20$2.96$6.24$1.79$1.79$0.00
2014Detailed filing. Detailed filing data is available for this year.$9.32$3.07$6.25$1.75$1.74$0.01
2013Detailed filing. Detailed filing data is available for this year.$9.41$3.18$6.23$1.62$1.72$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.52$3.19$6.33$1.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.60$3.33$6.27$1.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.81$3.48$6.34$1.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$3,302,820
Mission and Program Overview

Mission

Develop, operate and maintain an irrigation system for the company's members

Operate and maintain irrigation canal system for members

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,765,123$10,484,750▼ $280,373
Pd in Cap Srpls Land Bldg Eqp Fund$7,475,558$7,475,558→ $0
Rtn Earn Endowment Incm Other Fnds$2,226,092$2,921,395▲ $695,303
Savings and Temporary Cash Investments$1,240,503$1,658,204▲ $417,701
Cap Stk Tr Prin Current Funds$80,480$80,480→ $0
Accounts Receivable$13,484$76,844▲ $63,360
Cash and Non-Interest-Bearing Accounts$77,161$13,878▼ $63,283
Investments Program Related$1,000$1,000→ $0
Total Assets$12,097,271$12,234,676▲ $137,405
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,185,329$1,586,296▼ $599,033
Accounts Payable and Accrued Expenses$129,764$170,947▲ $41,183
Deferred Revenue$48--
Total Liabilities$2,315,141$1,757,243▼ $557,898
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,782,130$10,477,433▲ $695,303
Total Liabilities and Net Assets / Fund Balance$12,097,271$12,234,676▲ $137,405

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,635,679$12,325,219$21,960,898
Equipment$758,241$1,292,398$2,050,639
Buildings$84,527$176,811$261,338
Land$6,303-$6,303
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather RiceManagerFT$158,007$25,686$183,693
Shawn VermulmVice-president-$2,650-$2,650
Jerry JohnsDirector-$2,452-$2,452
Cory CrawfordPresident-$2,151-$2,151
Tanner JohnsonSecretary/treasurer-$2,026-$2,026
Casey WheelerDirector-$1,100-$1,100
Revenue and Support

Revenue Composition

Contributions and Grants
$75,436
Program Service Revenue
$3,134,857
Investment Income
$92,527
Other Revenue
$0
Change in Net Assets
$695,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,302,820
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,302,820
Total Revenue per Form 990
$3,302,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,323,291
Salaries, Compensation, and Employee Benefits$1,284,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$631,729$129,389-$761,118
Depreciation Depletion$608,676$35,185-$643,861
Current Officers, Directors, Trustees, and Key Employees$161,839$33,149-$194,988
Other Employee Benefits$156,507$32,055-$188,562
Insurance$109,535$22,435-$131,970
Interest$116,423--$116,423
Other Expenses$90,285--$90,285
Payroll Taxes$64,303$13,170-$77,473
Pension Plan Contributions$51,531$10,554-$62,085
Travel$51,125$10,471-$61,596
Occupancy$27,644$5,662-$33,306
Information Technology$16,397$3,359-$19,756
Office Expenses$16,352$3,349-$19,701
Fees for Services Other$16,076$3,293-$19,369
Fees for Services Accounting$8,217$1,683-$9,900
Total Functional Expenses$2,303,763$303,754$0$2,607,517

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,607,517
Total Expenses per Audited Statements$2,607,517
Total Expenses per Form 990$2,607,517
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The company is organized as a stock corporation, where the shareholders elect members to the governing body of the company.”

Form 990, Part VI, Section A, Line 7A

“The five member governing body is elected by the stockholders of the company. Every member of the governing body shall hold office for three years. Each member of the governing body must be a holder of at least one share of the capital stock of the company, or be a shareholder of, partner of, or member of a corporation, partnership, limited liability company, or other legally recognized entity that is a shareholder of the company. Elections occur at the company's annual meeting held the first monday in february.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed every year by the board of directors and management before it is signed and filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“Each board member files a form describing any conflicts of interest they feel they may have, if any of these conflicts require a vote, that board member abstains from voting on any decisions over that particular issue.”

Form 990, Part VI, Section B, Line 15

“Compensation for the project manager and assistant manager is determined by compensation to similar irrigation projects around the area and reviewed each year for cost of living increases and performance of required duties. This review is conducted annually by the board of directors.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are not made available to the general public. However, these documents are made available to the shareholders of the company, with written request to the board of directors. These documents are kept at the office of the company.”

Filing and Contact Details

Filer

Filer Name
Pondera County Canal and Reservoir
EIN
81-0244871
Phone
4062793315
Address
PO BOX 245, VALIER, MT 59486

Signing Officer

Name
Cory Crawford
Title
President
Phone
4062793315
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Rice
Formed
1909
Legal Domicile
Mt
Voting Board Members
5
Independent Board Members
5
Employees
17
Volunteers
0

Preparer

Firm
Douglas Wilson & Company Pc
Address
1000 FIRST AVENUE SOUTH, GREAT FALLS, MT 59401
Preparer
Brett Gaare
Phone
4067614645
Raw XML Appendix391 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0129764
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0170947
IRS990/AccountsReceivableGrp/BOYAmt013484
IRS990/AccountsReceivableGrp/EOYAmt076844
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATE AND MAINTAIN IRRIGATION CANAL SYSTEM FOR MEMBERS
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04062793315
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0501 PONDERA AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0VALIER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd059486
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt080480
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt080480
IRS990/CashNonInterestBearingGrp/BOYAmt077161
IRS990/CashNonInterestBearingGrp/EOYAmt013878
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt033149
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0161839
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0194988
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt075436
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt092527
IRS990/CYOtherExpensesAmt01323291
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03134857
IRS990/CYRevenuesLessExpensesAmt0695303
IRS990/CYSalariesCompEmpBnftPaidAmt01284226
IRS990/CYTotalExpensesAmt02607517
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03302820
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt048
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt035185
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0608676
IRS990/DepreciationDepletionGrp/TotalAmt0643861
IRS990/Desc0THE COMPANY CURRENTLY MAINTAINS SWIFT DAM, 500 MILES OF CANALS, HUNDREDS OF DIVERSIONS AND TWO DAM STRUCTURES ON LAKE FRANCES FOR DELIVERY OF WATER TO THE 380 SHAREHOLDERS OF THE COMPANY. APPROXIMATELY 65,000 ACRES OF LAND WERE IRRIGATED WITH WATER PROVIDED BY THE COMPANY DURING 2024.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt02303763
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01683
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08217
IRS990/FeesForServicesAccountingGrp/TotalAmt09900
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03293
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt016076
IRS990/FeesForServicesOtherGrp/TotalAmt019369
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt025686
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0HEATHER RICE
IRS990/Form990PartVIISectionAGrp/PersonNm1CORY CRAWFORD
IRS990/Form990PartVIISectionAGrp/PersonNm2SHAWN VERMULM
IRS990/Form990PartVIISectionAGrp/PersonNm3TANNER JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4JERRY JOHNS
IRS990/Form990PartVIISectionAGrp/PersonNm5CASEY WHEELER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0158007
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12151
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt32026
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt42452
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01909
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt075436
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03302820
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03359
IRS990/InformationTechnologyGrp/ProgramServicesAmt016397
IRS990/InformationTechnologyGrp/TotalAmt019756
IRS990/InsuranceGrp/ManagementAndGeneralAmt022435
IRS990/InsuranceGrp/ProgramServicesAmt0109535
IRS990/InsuranceGrp/TotalAmt0131970
IRS990/InterestGrp/ProgramServicesAmt0116423
IRS990/InterestGrp/TotalAmt0116423
IRS990/InvestmentIncomeGrp/ExclusionAmt092527
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt092527
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt01000
IRS990/InvestmentsProgramRelatedGrp/EOYAmt01000
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013794428
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010765123
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010484750
IRS990/LandBldgEquipCostOrOtherBssAmt024279178
IRS990/LegalDomicileStateCd0MT
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt03122963
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DEVELOP, OPERATE AND MAINTAIN AN IRRIGATION SYSTEM FOR THE COMPANY'S MEMBERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02185329
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01586296
IRS990/NetAssetsOrFundBalancesBOYAmt09782130
IRS990/NetAssetsOrFundBalancesEOYAmt010477433
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05662
IRS990/OccupancyGrp/ProgramServicesAmt027644
IRS990/OccupancyGrp/TotalAmt033306
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03349
IRS990/OfficeExpensesGrp/ProgramServicesAmt016352
IRS990/OfficeExpensesGrp/TotalAmt019701
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt032055
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0156507
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0188562
IRS990/OtherExpensesGrp/Desc0MAINTENANCE AND SUPPLIE
IRS990/OtherExpensesGrp/Desc1EQUIPMENT OPERATING EXP
IRS990/OtherExpensesGrp/ProgramServicesAmt0177124
IRS990/OtherExpensesGrp/ProgramServicesAmt190285
IRS990/OtherExpensesGrp/TotalAmt0177124
IRS990/OtherExpensesGrp/TotalAmt190285
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0129389
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0631729
IRS990/OtherSalariesAndWagesGrp/TotalAmt0761118
IRS990/OtherSourcesGrossIncomeAmt0114420
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013170
IRS990/PayrollTaxesGrp/ProgramServicesAmt064303
IRS990/PayrollTaxesGrp/TotalAmt077473
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt07475558
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt07475558
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010554
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051531
IRS990/PensionPlanContributionsGrp/TotalAmt062085
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0HEATHER RICE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERS' WATER ASSESSM
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03072602
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt162255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03072602
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt162255
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt048039
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0144527
IRS990/PYOtherExpensesAmt01360645
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02725286
IRS990/PYRevenuesLessExpensesAmt0388579
IRS990/PYSalariesCompEmpBnftPaidAmt01168628
IRS990/PYTotalExpensesAmt02529273
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02917852
IRS990/ReconcilationRevenueExpnssAmt0695303
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03134857
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02226092
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02921395
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01240503
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01658204
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt084527
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0176811
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0261338
IRS990ScheduleD/EquipmentGrp/BookValueAmt0758241
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01292398
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02050639
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02607517
IRS990ScheduleD/LandGrp/BookValueAmt06303
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06303
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09635679
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012325219
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021960898
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03302820
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010484750
IRS990ScheduleD/TotalExpensesPerForm990Amt02607517
IRS990ScheduleD/TotalRevenuePerForm990Amt03302820
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03302820
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02607517
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0158007
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014059
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011627
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HEATHER RICE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0183693
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPANY IS ORGANIZED AS A STOCK CORPORATION, WHERE THE SHAREHOLDERS ELECT MEMBERS TO THE GOVERNING BODY OF THE COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FIVE MEMBER GOVERNING BODY IS ELECTED BY THE STOCKHOLDERS OF THE COMPANY. EVERY MEMBER OF THE GOVERNING BODY SHALL HOLD OFFICE FOR THREE YEARS. EACH MEMBER OF THE GOVERNING BODY MUST BE A HOLDER OF AT LEAST ONE SHARE OF THE CAPITAL STOCK OF THE COMPANY, OR BE A SHAREHOLDER OF, PARTNER OF, OR MEMBER OF A CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY, OR OTHER LEGALLY RECOGNIZED ENTITY THAT IS A SHAREHOLDER OF THE COMPANY. ELECTIONS OCCUR AT THE COMPANY'S ANNUAL MEETING HELD THE FIRST MONDAY IN FEBRUARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED EVERY YEAR BY THE BOARD OF DIRECTORS AND MANAGEMENT BEFORE IT IS SIGNED AND FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH BOARD MEMBER FILES A FORM DESCRIBING ANY CONFLICTS OF INTEREST THEY FEEL THEY MAY HAVE, IF ANY OF THESE CONFLICTS REQUIRE A VOTE, THAT BOARD MEMBER ABSTAINS FROM VOTING ON ANY DECISIONS OVER THAT PARTICULAR ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE PROJECT MANAGER AND ASSISTANT MANAGER IS DETERMINED BY COMPENSATION TO SIMILAR IRRIGATION PROJECTS AROUND THE AREA AND REVIEWED EACH YEAR FOR COST OF LIVING INCREASES AND PERFORMANCE OF REQUIRED DUTIES. THIS REVIEW IS CONDUCTED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. HOWEVER, THESE DOCUMENTS ARE MADE AVAILABLE TO THE SHAREHOLDERS OF THE COMPANY, WITH WRITTEN REQUEST TO THE BOARD OF DIRECTORS. THESE DOCUMENTS ARE KEPT AT THE OFFICE OF THE COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012097271
IRS990/TotalAssetsEOYAmt012234676
IRS990/TotalAssetsGrp/BOYAmt012097271
IRS990/TotalAssetsGrp/EOYAmt012234676
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt075436
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0303754
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02303763
IRS990/TotalFunctionalExpensesGrp/TotalAmt02607517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02315141
IRS990/TotalLiabilitiesEOYAmt01757243
IRS990/TotalLiabilitiesGrp/BOYAmt02315141
IRS990/TotalLiabilitiesGrp/EOYAmt01757243
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09782130
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010477433
IRS990/TotalOtherCompensationAmt025686
IRS990/TotalProgramServiceExpensesAmt02303763
IRS990/TotalProgramServiceRevenueAmt03134857
IRS990/TotalReportableCompFromOrgAmt0168386
IRS990/TotalRevenueGrp/ExclusionAmt092527
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03134857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03302820
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012097271
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012234676
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010471
IRS990/TravelGrp/ProgramServicesAmt051125
IRS990/TravelGrp/TotalAmt061596
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 245
IRS990/USAddress/CityNm0VALIER
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059486
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0PONDERACANALCOMPANY.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CORY CRAWFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04062793315
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PONDERA COUNTY CANAL AND RESERVOIR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0POND
ReturnHeader/Filer/EIN0810244871
ReturnHeader/Filer/PhoneNum04062793315
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 245
ReturnHeader/Filer/USAddress/CityNm0VALIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059486
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810446334
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOUGLAS WILSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 FIRST AVENUE SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREAT FALLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059401
ReturnHeader/PreparerPersonGrp/PhoneNum04067614645
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRETT GAARE
ReturnHeader/ReturnTs02025-10-14T21:04:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.