Western Wayne Water District

Not tax-deductible

Wayne City, ILMutual-benefit / member-servingMutual/MembershipEIN 37-1263094Revenue $1.3M in FY2025

On file with the IRSPo Box 336, 62895-0336 · Wayne City, ILTax-exempt since Mar 2008

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Water Distribution System: The District provides drinking water to rural residents of Western Wayne, IL.

99¢ of each $1 spent went to programs.
$46K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 5
filings with a surplus
Average deficit $112K a year · 10% of revenue · last 5 filings
Concern: a surplus in 0 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$46K
to officers and key staff · 3% of spending
Top officer’s pay higher than 57% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3.8M
50% of total assets
Looks good: liabilities are 50% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+8% vs prior year
Spent
$1.4M
To programs
99%
Net assets
$3.8M
By yearFY2021–FY2025
Revenue
$1.3M
FY2025▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.2M
FY2025$1.3M
Expenses
$1.4M
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.2M
FY2025$1.4M
Net assets
$3.8M
FY2025▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$4.2M
FY2022$4.1M
FY2023$3.9M
FY2024$3.9M
FY2025$3.8M

From the FY2025 Form 990 (year ending March 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2008.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $1.3M Management & general 1% · $20K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $46K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Secretary/Treasurer
$42,938Pt VII · Sec A
President
$1,481Pt VII · Sec A
Director
$275Pt VII · Sec A
Director
$275Pt VII · Sec A
$250Pt VII · Sec A
$225Pt VII · Sec A
Vice President
$225Pt VII · Sec A
Director
$100Pt VII · Sec A

Tiffany Davis’s $43K as Secretary/Treasurer is at the 57th percentile of top reported officer pay among 305 $1–10M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Tiffany Davis$42,938$40,878$38,569$37,192$35,570
Larry Reed$1,481$1,431$1,506$853—
Brad Greenwalt$225$225$225$371—
Cody Ehrhart$275$275$325——
Jason McKinney$250$275$325$275—
Rex Braddock———$300—
Steve Jordan$275$250$275$250—
Larry Frazier$225$250$250$275—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Western Wayne Water District executive salaries →

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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 15aYes

Programs and updates

Supplies drinking water to rural residents in Western Wayne, Illinois.

Questions for Western Wayne Water District

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Provided by the organization

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1 program · $1.3M · in their own filed words · FY2024
01

The Water District is a rural water distribution utility that provides water to residents of rural Wayne, Jefferson, Marion, and Clay Counties in Illinois.

$1.3Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$28K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.3M
Managementcol C$20K
Owns and owesPt X
$3.8M
net assets · Ln 32
Cash and savingsLn 1–2$820K
Total assetsLn 16$7.6M
LiabilitiesLn 26$3.8M
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$28K
Gains on assetsLn 7$12K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$600
SavingsLn 2$820K
Cash and savings togetherLn 1–2$820K
InvestmentsLn 11–13$106K
Land, buildings, equipmentLn 10c$6.6M
Total assetsLn 16$7.6M
LiabilitiesLn 26$3.8M
Net assetsLn 32$3.8M
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$849K$820K
InvestmentsLn 11–13$102K$106K
Land, buildings, equipmentLn 10c$7.0M$6.6M
Total assetsLn 16$7.9M$7.6M
LiabilitiesLn 26$4.1M$3.8M
Net assetsLn 32$3.9M$3.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$46K$46K$0$0
Other salaries and wagesLn 7$117K$117K$0$0
Other employee benefitsLn 9$5K$5K$0$0
Payroll taxesLn 10$16K$16K$0$0
Legal feesLn 11b$15K$15K$0$0
Office expensesLn 13$20K$0$20K$0
Information technologyLn 14$4K$4K$0$0
OccupancyLn 16$45K$45K$0$0
TravelLn 17$4K$4K$0$0
InterestLn 20$114K$114K$0$0
Depreciation, depletion and amortizationLn 22$388K$388K$0$0
InsuranceLn 23$25K$25K$0$0
Other expenses (24a–d)Ln 24$118K$118K$0$0
All other expensesLn 24e$455K$455K$0$0
Total functional expensesLn 25$1.4M$1.3M$20K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.3M$1.4M−$92K$3.8M 990 PDF
FY2024 $1.2M$1.2M−$68K$3.9M 990 PDF
FY2023 $1.1M$1.2M−$159K$3.9M 990 PDF
FY2022 $1.1M$1.2M−$160K$4.1M 990 PDF
FY2021 $1.1M$1.1M−$79K$4.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $1,277,765 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,166,186$1,250,027
I-10 Investment incomePrior year $13,595$27,738
I-11 Other revenue$0
I-12 Total revenuePrior year $1,179,781$1,277,765
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $180,372$183,548
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,067,182$1,186,560
I-18 Total expensesPrior year $1,247,554$1,370,108
I-19 Revenue less expensesPrior year −$67,773−$92,343
Part VI · Governance 7 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,277,765 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$1,250,027
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$15,613
VIII-7 Net gain or loss on sales of assetsRelated to mission $12,125 · Unrelated business $0 · Excluded from tax $0$12,125
VIII-12 Total revenueRelated to mission $1,277,765 · Unrelated business $0 · Excluded from tax $0$1,277,765
Part IX · Statement of functional expenses $1,370,108 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $45,769 · Management $0 · Fundraising $0$45,769
IX-7 Other salaries and wagesPrograms $116,852 · Management $0 · Fundraising $0$116,852
IX-9 Other employee benefitsPrograms $5,335 · Management $0 · Fundraising $0$5,335
IX-10 Payroll taxesPrograms $15,592 · Management $0 · Fundraising $0$15,592
IX-11b Legal feesPrograms $14,650 · Management $0 · Fundraising $0$14,650
IX-13 Office expensesPrograms $0 · Management $20,360 · Fundraising $0$20,360
IX-14 Information technologyPrograms $3,590 · Management $0 · Fundraising $0$3,590
IX-16 OccupancyPrograms $44,566 · Management $0 · Fundraising $0$44,566
IX-17 TravelPrograms $3,939 · Management $0 · Fundraising $0$3,939
IX-20 InterestPrograms $113,981 · Management $0 · Fundraising $0$113,981
IX-22 Depreciation, depletion and amortizationPrograms $388,286 · Management $0 · Fundraising $0$388,286
IX-23 InsurancePrograms $24,894 · Management $0 · Fundraising $0$24,894
IX-24 Other expenses (24a–d)Programs $117,748 · Management $0 · Fundraising $0$117,748
IX-24e All other expensesPrograms $454,546 · Management $0 · Fundraising $0$454,546
IX-25 Total functional expensesPrograms $1,349,748 · Management $20,360 · Fundraising $0$1,370,108
Part X · Balance sheet $7,571,474 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $500$600
X-2 Savings and temporary cash investmentsStart of year $848,253$819,680
X-10c Land, buildings and equipment, netStart of year $6,965,447$6,645,153
X-11 Publicly traded securitiesStart of year $102,029$106,041
X-16 Total assetsStart of year $7,916,229$7,571,474
X-17 Accounts payable and accrued expensesStart of year $11,601$12,294
X-26 Total liabilitiesStart of year $4,056,990$3,803,524
X-27 Net assets without donor restrictionsStart of year $3,859,239$3,767,950
X-32 Total net assets or fund balancesStart of year $3,859,239$3,767,950
X-33 Total liabilities and net assetsStart of year $7,916,229$7,571,474
Part XI · Reconciliation of net assets $3,767,950 net assets at year end
XI-1 Total revenue$1,277,765
XI-2 Total expenses$1,370,108
XI-3 Revenue less expenses−$92,343
XI-4 Net assets at start of year$3,859,239
XI-5 Net unrealized gains (losses) on investments$1,054
XI-10 Net assets at end of year$3,767,950

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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