Mountain Water Association: FY2020 Nonprofit Profile & Form 990 (EIN 25-1342973)

Revenue by fiscal year
FY2020	$763K
FY2021	$796K
FY2022	$884K
FY2023	$1.0M
FY2024	$1.1M

Expenses by fiscal year
FY2020	$748K
FY2021	$803K
FY2022	$912K
FY2023	$1.1M
FY2024	$1.3M

Net assets by fiscal year
FY2020	$2.9M
FY2021	$2.9M
FY2022	$2.9M
FY2023	$2.8M
FY2024	$2.7M

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

100%

Program services 100% · $748K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation

Fred Close

President

$0Pt VII · Sec A

Steve Baker

Vice President

$0Pt VII · Sec A

Ronald Dennis

Secretary/Treasurer

$0Pt VII · Sec A

See Mountain Water Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

Family or business ties among officersPt VI · Ln 2No
Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains the community's essential utility system for ongoing services.

Questions for Mountain Water Association

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1 program · $748K · in their own filed words · FY2020

01

Water maintenance and supply was provided to the prescribed area

$748Kprogram expense

By the numbers

The FY2020 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$763K

Ln 12

Fees for servicesLn 2g$763K

Investment incomeLn 3$367

Money outPt IX

$748K

Ln 25

Programscol B$748K

Owns and owesPt X

$2.9M

net assets · Ln 32

Cash and savingsLn 1–2$462K

Total assetsLn 16$2.9M

LiabilitiesLn 26$8K

PeoplePt VI, VII

3

listed · VII A

PaidVII A0

Voting boardVI 1a5

IndependentVI 1b0

2In more detail

Revenue in detailPt VIII

Fees for servicesLn 2g$763K

Investment incomeLn 3$367

Total revenueLn 12$763K

Assets in detailPt X, end of year

CashLn 1$247K

SavingsLn 2$215K

Cash and savings togetherLn 1–2$462K

Land, buildings, equipmentLn 10c$2.4M

Other assetsLn 15$4K

Total assetsLn 16$2.9M

LiabilitiesLn 26$8K

Net assetsLn 32$2.9M

OperationsPt I, VI

EmployeesI 50

VolunteersI 60

Fiscal year endsHeaderDecember

Conflict-of-interest policyVI 12aYes

Whistleblower policyVI 13Yes

Records policyVI 14Yes

3Year over year

Balance sheet, start vs end of yearPt X · col A, B

Line	Start FY20	End FY20
Cash and savingsLn 1–2	$418K	$462K
Land, buildings, equipmentLn 10c	$2.4M	$2.4M
Total assetsLn 16	$2.9M	$2.9M
LiabilitiesLn 26	$46K	$8K
Net assetsLn 32	$2.9M	$2.9M

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Other salaries and wagesLn 7	$131K	$131K
Pension plan contributionsLn 8	$9K	$9K
Other employee benefitsLn 9	$23K	$23K
Payroll taxesLn 10	$11K	$11K
Legal feesLn 11b	$638	$638
Accounting feesLn 11c	$7K	$7K
Other fees for servicesLn 11g	$4K	$4K
Office expensesLn 13	$10K	$10K
Information technologyLn 14	$4K	$4K
OccupancyLn 16	$18K	$18K
InterestLn 20	$58	$58
Depreciation, depletion and amortizationLn 22	$58K	$58K
InsuranceLn 23	$19K	$19K
Other expenses (24a–d)Ln 24	$428K	$428K
All other expensesLn 24e	$25K	$25K
Total functional expensesLn 25	$748K	$748K	$0	$0

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
FY2024 LatestFiled with the IRS Nov 14, 2025	$1.1M	$1.3M	−$117K	$2.7M	990 PDF
FY2023Filed with the IRS Nov 14, 2024	$1.0M	$1.1M	−$71K	$2.8M	990 PDF
FY2022Filed with the IRS Jul 28, 2023	$884K	$912K	−$28K	$2.9M	990 PDF
FY2021Filed with the IRS Jul 20, 2022	$796K	$803K	−$6K	$2.9M	990 PDF
FY2020 ViewingFiled with the IRS Nov 8, 2021	$763K	$748K	$15K	$2.9M	990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations

See the full FY2020 990 (6 parts)

Part I · Summary $763,338 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $0$0

I-9 Program service revenuePrior year $693,794$762,971

I-10 Investment incomePrior year $550$367

I-11 Other revenuePrior year $0$0

I-12 Total revenuePrior year $694,344$763,338

I-13 Grants and similar amounts paidPrior year $0$0

I-14 Benefits paid to membersPrior year $0$0

I-15 Salaries and benefitsPrior year $169,601$174,927

I-16a Professional fundraising feesPrior year $0$0

I-17 Other expensesPrior year $586,204$573,216

I-18 Total expensesPrior year $755,805$748,143

I-19 Revenue less expensesPrior year −$61,461$15,195

Part VI · Governance 0 of 5 board members independent, 1 to look at

VI-1a Voting members of the governing body5

VI-1b Independent voting members0

VI-15a Process for setting top official's payNo

VI-2 Family or business relationship among officers or directorsNo

VI-12a Written conflict of interest policyYes

VI-13 Written whistleblower policyYes

VI-14 Document retention and destruction policyYes

Part VIII · Statement of revenue $763,338 across 3 lines filed

VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $762,971$762,971

VIII-3 Investment incomeRelated to mission $367$367

VIII-12 Total revenueRelated to mission $763,338 · Unrelated business $0 · Excluded from tax $0$763,338

Part IX · Statement of functional expenses $748,143 across 15 lines filed

IX-7 Other salaries and wagesPrograms $131,351$131,351

IX-8 Pension plan contributionsPrograms $9,027$9,027

IX-9 Other employee benefitsPrograms $23,256$23,256

IX-10 Payroll taxesPrograms $11,293$11,293

IX-11b Legal feesPrograms $638$638

IX-11c Accounting feesPrograms $6,580$6,580

IX-11g Other fees for servicesPrograms $4,026$4,026

IX-13 Office expensesPrograms $10,330$10,330

IX-14 Information technologyPrograms $4,203$4,203

IX-16 OccupancyPrograms $17,968$17,968

IX-20 InterestPrograms $58$58

IX-22 Depreciation, depletion and amortizationPrograms $57,656$57,656

IX-23 InsurancePrograms $19,079$19,079

IX-24 Other expenses (24a–d)Programs $428,039$428,039

IX-24e All other expensesPrograms $24,639$24,639

IX-25 Total functional expensesPrograms $748,143 · Management $0 · Fundraising $0$748,143

Part X · Balance sheet $2,909,859 assets, 13 lines filed

X-1 Cash, non-interest-bearingStart of year $203,682$247,079

X-2 Savings and temporary cash investmentsStart of year $214,376$214,608

X-4 Accounts receivableStart of year $73,961$64,438

X-9 Prepaid expenses and deferred chargesStart of year $4,911$5,014

X-10c Land, buildings and equipment, netStart of year $2,432,426$2,374,770

X-15 Other assetsStart of year $3,950$3,950

X-16 Total assetsStart of year $2,933,306$2,909,859

X-17 Accounts payable and accrued expensesStart of year $44,664$6,023

X-19 Deferred revenueStart of year $1,680$1,680

X-26 Total liabilitiesStart of year $46,344$7,703

X-27 Net assets without donor restrictionsStart of year $2,886,962$2,902,156

X-32 Total net assets or fund balancesStart of year $2,886,962$2,902,156

X-33 Total liabilities and net assetsStart of year $2,933,306$2,909,859

Part XI · Reconciliation of net assets $2,902,156 net assets at year end

XI-1 Total revenue$763,338

XI-2 Total expenses$748,143

XI-3 Revenue less expenses$15,195

XI-4 Net assets at start of year$2,886,962

XI-9 Other changes in net assets−$1

XI-10 Net assets at end of year$2,902,156

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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Mountain Water Association FY2020 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for Mountain Water Association

By the numbers

Filing history

Schedules filed Part IV