| IRS Exempt Status Ruling Date | March, 2016 | 
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| Exempt Status | Unconditional Exemption | 
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| Deductibility | Contributions are not deductible | 
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| Tax Exempt Classification | Mutual/Membership Benefit Organizations, Other | 
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| Tax Exempt Activity | Local Benevolent Life Insurance Associations, Mutual Irrigation and Telephone Companies, and Like Organizations | 
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| NTEE Code | Y22 | 
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| Foundation Type | All organizations except 501(c)(3) | 
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| Organization Type | Association | 
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| Organization Classification | Mutual Ditch or Irrigation Co. | 
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| Affiliation | Independent - This organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). | 
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| Primary Return(s) Required to File | 990 - Required to file Form 990-N - Income less than $25,000 per year | 
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| Private Foundation Filing Requirement | No need to 990-PF return | 
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| Asset Range Reported on Form 990 | $0 | 
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| Income Range Reported on Form 990 | $0 | 
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| Accounting Period | 12 | 
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