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St Stephens Water System FY2024 filing

Not tax-deductible

St Stephens, ALMutual-benefit / member-servingMutual/Membership EIN 63-0649309Revenue $234K in FY2024Latest return filed Feb 12, 2026

On file with the IRSSt Stephens, ALTax-exempt since Sep 2004

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To provide safe drinking Water to a rural population

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2024 · 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
4 of 5
filings with a surplus
Average surplus $48K a year · 21% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
41 mo
of spending, in cash
Looks good: 40.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$497K
29% of total assets
Looks good: liabilities are 29% of assets; 50% or less.
Pt X · Ln 26
Independent board members
344
of 344 voting members
Looks good: 344 of 344 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$234K
+11% vs prior year
Spent
$179K
To programs
100%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$234K
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$189K
FY2021$183K
FY2023$211K
FY2024$234K
FY2025$350K
Expenses
$179K
FY2024▼ -4%
Tap a bar for its year
Expenses by fiscal year
FY2020$210K
FY2021$157K
FY2023$186K
FY2024$179K
FY2025$195K
Net assets
$1.2M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2023$1.2M
FY2024$1.2M
FY2025$1.4M

From the FY2024 Form 990 (year ending September 2024) · see the original

990 PDF Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2004.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $179K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Sammie Faith
Diremployee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Jack Johnson
President
$0Pt VII · Sec A
Neal Grimes
Vice President
$0Pt VII · Sec A
See St Stephens Water System 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 15aYes

Programs and updates

Brings safe drinking water to rural communities.

Questions for St Stephens Water System

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Your first name shows with your question. St Stephens Water System answers here, for everyone.

1 program · $179K · in their own filed words · FY2023
01

Provided safe drinking water to approximately 310 rural residences and businesses, and another adjoining rural water system.

$179Kprogram expense

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$234K
Ln 12
Fees for servicesLn 2g$213K
Investment incomeLn 3$22K
Other incomeLn 4–11$50
Money outPt IX
$179K
Ln 25
Programscol B$179K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$609K
Total assetsLn 16$1.7M
LiabilitiesLn 26$497K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a344
IndependentVI 1b344
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$213K
Investment incomeLn 3$22K
Other incomeLn 4–11$50
Total revenueLn 12$234K
Assets in detailPt X, end of year
CashLn 1$43K
SavingsLn 2$565K
Cash and savings togetherLn 1–2$609K
Accounts receivableLn 4$43K
Land, buildings, equipmentLn 10c$1.1M
Other assetsLn 15$5K
Total assetsLn 16$1.7M
LiabilitiesLn 26$497K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$513K$609K
Land, buildings, equipmentLn 10c$1.1M$1.1M
Total assetsLn 16$1.7M$1.7M
LiabilitiesLn 26$511K$497K
Net assetsLn 32$1.2M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$13K$13K
Payroll taxesLn 10$1K$1K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$2K$2K
Office expensesLn 13$5K$5K
TravelLn 17$440$440
InterestLn 20$20K$20K
Depreciation, depletion and amortizationLn 22$55K$55K
InsuranceLn 23$10K$10K
Other expenses (24a–d)Ln 24$63K$63K
All other expensesLn 24e$8K$8K
Total functional expensesLn 25$179K$179K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 12, 2026 $350K$195K$155K$1.4M 990 PDF
FY2024 ViewingFiled with the IRS Dec 1, 2024 $234K$179K$56K$1.2M 990 PDF
FY2023Filed with the IRS Feb 5, 2024 $211K$186K$25K$1.2M 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Nov 20, 2021 $183K$157K$26K$1.1M 990 PDF
FY2020Filed with the IRS Aug 16, 2021 $189K$210K−$21K$1.1M 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 FY2024 990 (6 parts)
Part I · Summary $234,323 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $201,072$212,573
I-10 Investment incomePrior year $9,768$21,700
I-11 Other revenuePrior year $134$50
I-12 Total revenuePrior year $210,974$234,323
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $14,987$13,992
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $170,682$164,576
I-18 Total expensesPrior year $185,669$178,568
I-19 Revenue less expensesPrior year $25,305$55,755
Part VI · Governance 344 of 344 board members independent, 3 to look at
VI-1a Voting members of the governing body344
VI-1b Independent voting members344
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $234,323 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $212,573$212,573
VIII-3 Investment incomeRelated to mission $21,700$21,700
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $50$50
VIII-12 Total revenueRelated to mission $234,323 · Unrelated business $0 · Excluded from tax $0$234,323
Part IX · Statement of functional expenses $178,568 across 11 lines filed
IX-7 Other salaries and wagesPrograms $12,984$12,984
IX-10 Payroll taxesPrograms $1,008$1,008
IX-11b Legal feesPrograms $1,312$1,312
IX-11c Accounting feesPrograms $1,565$1,565
IX-13 Office expensesPrograms $5,160$5,160
IX-17 TravelPrograms $440$440
IX-20 InterestPrograms $20,006$20,006
IX-22 Depreciation, depletion and amortizationPrograms $54,902$54,902
IX-23 InsurancePrograms $10,292$10,292
IX-24 Other expenses (24a–d)Programs $62,753$62,753
IX-24e All other expensesPrograms $8,146$8,146
IX-25 Total functional expensesPrograms $178,568 · Management $0 · Fundraising $0$178,568
Part X · Balance sheet $1,715,705 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $512,615$43,484
X-2 Savings and temporary cash investments$565,153
X-4 Accounts receivableStart of year $42,498$43,461
X-10c Land, buildings and equipment, netStart of year $1,113,118$1,058,216
X-15 Other assetsStart of year $5,622$5,391
X-16 Total assetsStart of year $1,673,853$1,715,705
X-17 Accounts payable and accrued expensesStart of year $3,488$3,488
X-23 Secured mortgages and notes payableStart of year $478,779$464,883
X-25 Other liabilitiesStart of year $29,039$29,032
X-26 Total liabilitiesStart of year $511,306$497,403
X-27 Net assets without donor restrictionsStart of year $1,162,547$1,218,302
X-32 Total net assets or fund balancesStart of year $1,162,547$1,218,302
X-33 Total liabilities and net assetsStart of year $1,673,853$1,715,705
Part XI · Reconciliation of net assets $1,218,302 net assets at year end
XI-1 Total revenue$234,323
XI-2 Total expenses$178,568
XI-3 Revenue less expenses$55,755
XI-4 Net assets at start of year$1,162,547
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,218,302

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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