Big Ditch Company
Nonprofit profile at a glance
- EIN
- 810111170
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Billings, MT, USA
- Phone
- 4066522822
- Rating confidence
- Limited
Reported finances
- Revenue
- $407,936
- Expenses
- $229,469
- Assets
- $1,128,762
- Liabilities
- $5,842
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- PAUL BROMENSHENK (VICE PRESIDENT)
- DARREN MILLER (PRESIDENT)
Highest reported compensation
- DARREN MILLER (PRESIDENT): $666 total reported compensation
- TOM MOHR (DIRECTOR): $423 total reported compensation
- PAUL BROMENSHENK (VICE PRESIDENT): $403 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide irrigation water to shareholders.
What it reported doing in 2025
Irrigation water supply to agriculture members.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 79
- Accountability: 69
- Sustainability: 74
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 43.7%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 4.92; rating input score 79; 79th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 1.2%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 11.4% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 15% per year; rating input score 100; 75th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 4826 of 7 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $666 · 8 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 13 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 5 of 7 not reported.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.