Civic Intelligence

The Tunnel Water Company

EIN 84-0339415 • 501(c)12 • Fort Collins, CO

Profile

Transmission and delivery of irrigation water to shareholders

PO Box 2017Fort Collins, CO 80522

n/A

Siviq Scores

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

Liabilities / Assets

100th percentile

0.86x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

99th percentile

14.42x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2025

Net Margin

1st percentile

-46%

Higher net margin than 1% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

35th percentile

$179,693

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2025

Asset Growth

2nd percentile

-4.4%

Faster asset growth than 2% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

70th percentile

8.6%

Faster revenue growth than 70% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$27,793,516

Down $1,279,697 (-4.4%) from 2024

Liabilities

Down

$23,835,416

Down $517,198 (-2.1%) from 2024

Net Assets

Down

$3,958,100

Down $762,499 (-16%) from 2024

Operations
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Up

$1,652,947

Up $130,373 (+8.6%) from 2024

Expenses

Up

$2,415,446

Up $1,512,973 (+168%) from 2024

Net Income

Down

-$762,499

Down $1,382,600 (-223%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$30M$20M$10M$0Assets 2011: $4,063,430Liabilities 2011: $3,095,442Net Assets 2011: $967,9882011Assets 2012: $3,976,452Liabilities 2012: $2,764,501Net Assets 2012: $1,211,9512012Assets 2013: $4,006,441Liabilities 2013: $2,888,941Net Assets 2013: $1,117,5002013Assets 2014: $4,054,633Liabilities 2014: $2,793,680Net Assets 2014: $1,260,9532014Assets 2015: $4,973,230Liabilities 2015: $3,600,218Net Assets 2015: $1,373,0122015Assets 2016: $4,792,633Liabilities 2016: $3,330,172Net Assets 2016: $1,462,4612016Assets 2017: $4,713,710Liabilities 2017: $3,192,794Net Assets 2017: $1,520,9162017Assets 2018: $5,097,316Liabilities 2018: $3,324,978Net Assets 2018: $1,772,3382018Assets 2019: $9,418,665Liabilities 2019: $7,464,898Net Assets 2019: $1,953,7672019Assets 2020: $15,067,176Liabilities 2020: $12,752,343Net Assets 2020: $2,314,8332020Assets 2021: $21,651,947Liabilities 2021: $18,715,952Net Assets 2021: $2,935,9952021Assets 2022: $26,078,030Liabilities 2022: $22,597,384Net Assets 2022: $3,480,6462022Assets 2023: $27,362,824Liabilities 2023: $23,262,326Net Assets 2023: $4,100,4982023Assets 2024: $29,073,213Liabilities 2024: $24,352,614Net Assets 2024: $4,720,5992024Assets 2025: $27,793,516Liabilities 2025: $23,835,416Net Assets 2025: $3,958,1002025

Highlighted filing

2025

Assets$27,793,516
Liabilities$23,835,416
Net Assets$3,958,100
Open 2025 Filing

Operations Trend

Revenue Growth70th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $289,7202011Expenses 2012: $294,9952012Expenses 2013: $385,0662013Revenue 2014: $432,742Expenses 2014: $289,289Net Income 2014: $143,4532014Revenue 2015: $432,359Expenses 2015: $320,300Net Income 2015: $112,0592015Revenue 2016: $429,181Expenses 2016: $339,732Net Income 2016: $89,4492016Revenue 2017: $430,219Expenses 2017: $371,764Net Income 2017: $58,4552017Revenue 2018: $605,572Expenses 2018: $354,150Net Income 2018: $251,4222018Revenue 2019: $584,075Expenses 2019: $402,646Net Income 2019: $181,4292019Revenue 2020: $657,900Expenses 2020: $296,834Net Income 2020: $361,0662020Revenue 2021: $1,107,811Expenses 2021: $486,649Net Income 2021: $621,1622021Revenue 2022: $1,403,890Expenses 2022: $859,239Net Income 2022: $544,6512022Revenue 2023: $1,424,926Expenses 2023: $805,074Net Income 2023: $619,8522023Revenue 2024: $1,522,574Expenses 2024: $902,473Net Income 2024: $620,1012024Revenue 2025: $1,652,947Expenses 2025: $2,415,446Net Income 2025: -$762,4992025

Highlighted filing

2025

Revenue$1,652,947
Expenses$2,415,446
Net Income-$762,499
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,793,516
Liabilities
$23,835,416
Net assets
$3,958,100
Revenue
$1,652,947
Expenses
$2,415,446
Net income
-$762,499
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$27.8$23.8$3.96$1.65$2.42$0.76
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.1$24.4$4.72$1.52$0.90$0.62
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$23.3$4.10$1.42$0.81$0.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.1$22.6$3.48$1.40$0.86$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.7$18.7$2.94$1.11$0.49$0.62
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$12.8$2.31$0.66$0.30$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.42$7.46$1.95$0.58$0.40$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.10$3.32$1.77$0.61$0.35$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$3.19$1.52$0.43$0.37$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$3.33$1.46$0.43$0.34$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.97$3.60$1.37$0.43$0.32$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.05$2.79$1.26$0.43$0.29$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$2.89$1.12$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.98$2.76$1.21$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$3.10$0.97$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2024 to Nov 30, 2025
Signed
Mar 17, 2026
Return Version
2024v5.5
Gross Receipts
$1,652,947
Mission and Program Overview

Mission

Transmission and delivery of irrigation water to shareholders

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$27,984,304$27,388,378▼ $595,926
Savings and Temporary Cash Investments$238,316$287,845▲ $49,529
Cash and Non-Interest-Bearing Accounts$850,593$117,293▼ $733,300
Total Assets$29,073,213$27,793,516▼ $1,279,697
Liabilities
Mortgage Notes Payable Secured by Investment Property$24,255,204$23,620,000▼ $635,204
Other Liabilities$17,177$120,585▲ $103,408
Accounts Payable and Accrued Expenses$80,233$94,831▲ $14,598
Total Liabilities$24,352,614$23,835,416▼ $517,198
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,720,599$3,958,100▼ $762,499
Total Net Assets Fund Balance$4,720,599$3,958,100▼ $762,499
Total Liabilities and Net Assets / Fund Balance$29,073,213$27,793,516▼ $1,279,697

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,491,488$3,236,217$29,727,705
Equipment$872,338$400,125$1,272,463
Buildings$24,552$54,469$79,021
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Heather ThiedeSecretary/treasurerPT$80,471$80,471
Keith AmenPresident-$45,000$45,000

Board Members and Trustees

NameTitle
Chris PletcherVice President
Brian FossDirector
Greg FeitDirector
Randy GustafsonDirector
Eric WestlindGeneral Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,610,925
Investment Income
$19,873
Other Revenue
$22,149
Change in Net Assets
$-762,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,415,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest---$1,289,242
Depreciation Depletion---$837,208
Insurance---$18,429
Fees for Services Accounting---$9,975
Conferences and Meetings---$6,998
Office Expenses---$4,745
All Other Expenses---$705
Travel---$373
Other Expenses---$273
Total Functional Expenses$0$0$0$2,415,446
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Organization$120,585
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 2

“The president, general manager, and the secretary/treasurer are officers of water supply and storage company and jackson ditch company, related tax-exempt organizations. Therefore, business relationships exist between these individuals. Board members brian foss and greg feit also serve as board members of related tax-exempt organizations.”

Form 990, Part VI, Section A, Line 6

“The organization is organized as a stock corporation. Capital stock of the organization shall consist of four hundred fifty shares, without par value, and said stock when issued, fully paid up, shall be non-assessable except that said stock may be annually assessed for the maintenance, operation and repair of the ditches, reservoirs, appropriations of water, and other property to be acquired by the organization. The right to subscribe to the stock of the organization shall be limited and confined to stockholders of the water supply and storage company, a related tax-exempt organization, and the windsor reservoir and canal company.”

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

“Stockholders of the organization shall have the right to elect the board of directors of the organization of whom, a majority of the board members shall be selected by the water supply and storage company, a related tax-exempt organization.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have any committees with the authority to act on behalf of the governing body.”

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

“The form 990 is reviewed by the secretary/treasurer and the general manger in its entirety before filing the form 990 with the irs.”

Form 990, Part VI, Section C, Line 19

“The organization makes its financial statements and form 990 available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Tunnel Water Company
EIN
84-0339415
Phone
9704823433
Address
PO BOX 2017, FORT COLLINS, CO 80522

Signing Officer

Name
Heather Thiede
Title
Secretary/treasurer
Phone
9704823433
Signed
2026-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Amen
Formed
1938
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Eide Bailly Llp
Address
2950 E HARMONY RD STE 290, FORT COLLINS, CO 80528-3429
Preparer
Kyle Fritch CPA
Phone
9702238825
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The tunnel water company (twc) is organized as a colorado nonprofit corporation and has been recognized by the irs as exempt from federal income taxes under internal revenue code section 501(c)(12). Unless fifteen percent, or greater, of twc revenue is from sources other than shareholders of twc, twc is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, twc is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. Twc determined they are not subject to unrelated business income tax and have not filed an exempt organization business income tax return (form 990t) with the irs.”

Raw XML AppendixShowing 400 of 401 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/BOYAmt080233
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt094831
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TRANSMISSION AND DELIVERY OF IRRIGATION WATER TO SHAREHOLDERS
IRS990/AllOtherExpensesGrp/TotalAmt0705
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum09704823433
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02319 E MULBERRY
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd080522
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IRS990/CashNonInterestBearingGrp/EOYAmt0117293
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt06998
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt019873
IRS990/CYOtherExpensesAmt02415446
IRS990/CYOtherRevenueAmt022149
IRS990/CYProgramServiceRevenueAmt01610925
IRS990/CYRevenuesLessExpensesAmt0-762499
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IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0837208
IRS990/Desc0TWC WAS FORMED TO ACQUIRE AND OPERATE A SYSTEM OF COLLECTION CANALS, LAKES, RESERVOIRS, AND A TUNNEL, ALONG WITH THE NECESSARY APPURTENANT FACILITIES AND EQUIPMENT. THAT WATER IS TO BE DISTRIBUTED TO THE COMPANY'S SHAREHOLDERS ON A PRO-RATA BASIS ACCORDING TO STOCK OWNERSHIP FOR BENEFICIAL USE, INCLUDING IRRIGATION, DOMESTIC, MECHANICAL, AND OTHER PROFESSIONAL USES. TWC COLLECTS ASSESSMENTS ANNUALLY FROM SHAREHOLDERS FOR THE PURPOSE OF FUNDING THE OPERATION AND MAINTENANCE OF ITS FACILITIES AND THE ACQUISITION OF WATER, WATER RIGHTS, RESERVOIRS, CANALS, AND OTHER PHYSICAL FACILITIES AND EQUIPMENT AS THE DIRECTORS DEEM NECESSARY.
IRS990/DescribedInSection501c3Ind00
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IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
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IRS990/EmployeeCnt00
IRS990/ExpenseAmt01280773
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IRS990/FeesForServicesAccountingGrp/TotalAmt09975
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
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IRS990/Form990PartVIISectionAGrp/PersonNm2CHRIS PLETCHER
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IRS990/Form990PartVIISectionAGrp/PersonNm4GREG FEIT
IRS990/Form990PartVIISectionAGrp/PersonNm5BRIAN FOSS
IRS990/Form990PartVIISectionAGrp/PersonNm6ERIC WESTLIND
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6GENERAL MANAGER
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IRS990/OtherExpensesGrp/TotalAmt22048
IRS990/OtherExpensesGrp/TotalAmt3273
IRS990/OtherLiabilitiesGrp/BOYAmt017177
IRS990/OtherLiabilitiesGrp/EOYAmt0120585
IRS990/OtherSourcesGrossIncomeAmt042947
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEITH AMEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221310
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01610000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01610000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017638
IRS990/PYOtherExpensesAmt0902473
IRS990/PYOtherRevenueAmt03967
IRS990/PYProgramServiceRevenueAmt01500969
IRS990/PYRevenuesLessExpensesAmt0620101
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0902473
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01522574
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-762499
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01610925
IRS990/RoyaltiesRevenueGrp/ExclusionAmt020149
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt020149
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0238316
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0287845
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt024552
IRS990ScheduleD/BuildingsGrp/DepreciationAmt054469
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt079021
IRS990ScheduleD/EquipmentGrp/BookValueAmt0872338
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0400125
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01272463
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026491488
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03236217
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt029727705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0120585
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGANIZATION
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TUNNEL WATER COMPANY (TWC) IS ORGANIZED AS A COLORADO NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(12). UNLESS FIFTEEN PERCENT, OR GREATER, OF TWC REVENUE IS FROM SOURCES OTHER THAN SHAREHOLDERS OF TWC, TWC IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, TWC IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. TWC DETERMINED THEY ARE NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027388378
IRS990ScheduleD/TotalLiabilityAmt0120585
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0176170
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03523
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ERIC WESTLIND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0179693
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RELIED ON A RELATED TAX-EXEMPT ORGANIZATION THAT USED ONE OR MORE OF THESE METHODS TO ESTABLISH THE COMPENSATION OF OFFICERS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT, GENERAL MANAGER, AND THE SECRETARY/TREASURER ARE OFFICERS OF WATER SUPPLY AND STORAGE COMPANY AND JACKSON DITCH COMPANY, RELATED TAX-EXEMPT ORGANIZATIONS. THEREFORE, BUSINESS RELATIONSHIPS EXIST BETWEEN THESE INDIVIDUALS. BOARD MEMBERS BRIAN FOSS AND GREG FEIT ALSO SERVE AS BOARD MEMBERS OF RELATED TAX-EXEMPT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS ORGANIZED AS A STOCK CORPORATION. CAPITAL STOCK OF THE ORGANIZATION SHALL CONSIST OF FOUR HUNDRED FIFTY SHARES, WITHOUT PAR VALUE, AND SAID STOCK WHEN ISSUED, FULLY PAID UP, SHALL BE NON-ASSESSABLE EXCEPT THAT SAID STOCK MAY BE ANNUALLY ASSESSED FOR THE MAINTENANCE, OPERATION AND REPAIR OF THE DITCHES, RESERVOIRS, APPROPRIATIONS OF WATER, AND OTHER PROPERTY TO BE ACQUIRED BY THE ORGANIZATION. THE RIGHT TO SUBSCRIBE TO THE STOCK OF THE ORGANIZATION SHALL BE LIMITED AND CONFINED TO STOCKHOLDERS OF THE WATER SUPPLY AND STORAGE COMPANY, A RELATED TAX-EXEMPT ORGANIZATION, AND THE WINDSOR RESERVOIR AND CANAL COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STOCKHOLDERS OF THE ORGANIZATION SHALL HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS OF THE ORGANIZATION OF WHOM, A MAJORITY OF THE BOARD MEMBERS SHALL BE SELECTED BY THE WATER SUPPLY AND STORAGE COMPANY, A RELATED TAX-EXEMPT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE SECRETARY/TREASURER AND THE GENERAL MANGER IN ITS ENTIRETY BEFORE FILING THE FORM 990 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0THE WATER SUPPLY AND STORAGE COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE WATER SUPPLY AND STORAGE COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1JACKSON DITCH COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0840347150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1840236405
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(12)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(12)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRANSMISSION OF IRRIGATION WATER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TRANSMISSION OF IRRIGATION WATER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02319 EAST MULBERRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 2017
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FORT COLLINS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FORT COLLINS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd180522
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt029073213
IRS990/TotalAssetsEOYAmt027793516
IRS990/TotalAssetsGrp/BOYAmt029073213
IRS990/TotalAssetsGrp/EOYAmt027793516
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02415446
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024352614
IRS990/TotalLiabilitiesEOYAmt023835416
IRS990/TotalLiabilitiesGrp/BOYAmt024352614
IRS990/TotalLiabilitiesGrp/EOYAmt023835416
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04720599
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03958100
IRS990/TotalOtherCompensationAmt05101
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0925
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0925
IRS990/TotalProgramServiceExpensesAmt01280773
IRS990/TotalProgramServiceRevenueAmt01610925
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt042022
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01610925
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01652947
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt029073213
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt027793516
IRS990/TotReportableCompRltdOrgAmt0300063
IRS990/TravelGrp/TotalAmt0373
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2017
IRS990/USAddress/CityNm0FORT COLLINS
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080522
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER THIEDE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09704823433
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE TUNNEL WATER COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0TUNN
ReturnHeader/Filer/EIN0840339415
ReturnHeader/Filer/PhoneNum09704823433
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2017
ReturnHeader/Filer/USAddress/CityNm0FORT COLLINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080522
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02950 E HARMONY RD STE 290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT COLLINS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0805283429
ReturnHeader/PreparerPersonGrp/PhoneNum09702238825
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE FRITCH CPA
ReturnHeader/ReturnTs02026-03-17T17:00:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-12-01
ReturnHeader/TaxPeriodEndDt02025-11-30

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