Pineville Water Association

Not tax-deductible

Raleigh, MSMutual-benefit / member-servingFood & Agriculture EIN 64-0509430Revenue $282K in FY2025

On file with the IRSPo Box 37, 39153-0037 · Raleigh, MSTax-exempt since Oct 2002

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Provide Water to rural community

90¢ of each $1 spent went to programs.
$23K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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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
3 of 5
filings with a surplus
Average surplus $2K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$23K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
12 mo
of spending, in cash
Looks good: 11.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$420K
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$282K
-2% vs prior year
Spent
$318K
To programs
90%
Net assets
$835K
By yearFY2021–FY2025
Revenue
$282K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2021$250K
FY2022$255K
FY2023$262K
FY2024$288K
FY2025$282K
Expenses
$318K
FY2025▲ +26%
Tap a bar for its year
Expenses by fiscal year
FY2021$263K
FY2022$242K
FY2023$251K
FY2024$252K
FY2025$318K
Net assets
$835K
FY2025▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2021$810K
FY2022$823K
FY2023$834K
FY2024$870K
FY2025$835K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2002.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $287K Management & general 10% · $31K

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

6 people listed on the 990; $23K 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
$18,727Pt VII · Sec A
President
$1,800Pt VII · Sec A
Vice-President
$1,100Pt VII · Sec A
Director
$555Pt VII · Sec A
$405Pt VII · Sec A
$400Pt VII · Sec A

Wanda Craft’s $19K as Secretary/Treasurer is at the 19th percentile of top reported officer pay among 1171 $100K–1M food & agriculture 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
Wanda Craft$18,727$16,110$16,073$14,194$17,514
Andy Daniel$1,800$1,750$1,850$1,800$1,700
Michael Shackelford$1,100$1,300$850$1,100$950
Anthony Sorey$400$650$550$500$550
Kevin McNeil$555$550$500$450$450
Sammy Houston$405$550$500$450—
Brian Warren————$350
Jt Childs————$100

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.

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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 15aNo

Programs and updates

Brings clean water to rural communities.

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1 program · in their own filed words · FY2024
01

Water sales to rural CUSTOMERS-513 customers served

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$282K
Ln 12
Fees for servicesLn 2g$282K
Investment incomeLn 3$357
Money outPt IX
$318K
Ln 25
Programscol B$287K
Managementcol C$31K
Owns and owesPt X
$835K
net assets · Ln 32
Cash and savingsLn 1–2$304K
Total assetsLn 16$1.3M
LiabilitiesLn 26$420K
PeoplePt VI, VII
6
listed · VII A
PaidVII A6
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$282K
Investment incomeLn 3$357
Total revenueLn 12$282K
Assets in detailPt X, end of year
CashLn 1$216K
SavingsLn 2$89K
Cash and savings togetherLn 1–2$304K
Land, buildings, equipmentLn 10c$922K
Total assetsLn 16$1.3M
LiabilitiesLn 26$420K
Net assetsLn 32$835K
OperationsPt I, VI
EmployeesI 51
VolunteersI 60
Fiscal year endsHeaderJune
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 FY25End FY25
Cash and savingsLn 1–2$336K$304K
Land, buildings, equipmentLn 10c$939K$922K
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$432K$420K
Net assetsLn 32$870K$835K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$23K$9K$14K$0
Payroll taxesLn 10$989$495$494$0
Accounting feesLn 11c$3K$0$3K$0
Other fees for servicesLn 11g$20K$20K$0$0
Office expensesLn 13$13K$7K$7K$0
InterestLn 20$18K$18K$0$0
Depreciation, depletion and amortizationLn 22$73K$72K$1K$0
InsuranceLn 23$12K$10K$2K$0
Other expenses (24a–d)Ln 24$125K$124K$1K$0
All other expensesLn 24e$30K$27K$3K$0
Total functional expensesLn 25$318K$287K$31K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $282K$318K−$36K$835K 990 PDF
FY2024 $288K$252K$36K$870K 990 PDF
FY2023 $262K$251K$11K$834K 990 PDF
FY2022 $255K$242K$13K$823K 990 PDF
FY2021 $250K$263K−$13K$810K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $282,253 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $287,758$281,896
I-10 Investment incomePrior year $604$357
I-11 Other revenue$0
I-12 Total revenuePrior year $288,362$282,253
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $22,153$23,976
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $230,068$294,034
I-18 Total expensesPrior year $252,221$318,010
I-19 Revenue less expensesPrior year $36,141−$35,757
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $282,253 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$281,896
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$357
VIII-12 Total revenueRelated to mission $282,253 · Unrelated business $0 · Excluded from tax $0$282,253
Part IX · Statement of functional expenses $318,010 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $8,764 · Management $14,223 · Fundraising $0$22,987
IX-10 Payroll taxesPrograms $495 · Management $494 · Fundraising $0$989
IX-11c Accounting feesPrograms $0 · Management $2,675 · Fundraising $0$2,675
IX-11g Other fees for servicesPrograms $20,423 · Management $0 · Fundraising $0$20,423
IX-13 Office expensesPrograms $6,717 · Management $6,717 · Fundraising $0$13,434
IX-20 InterestPrograms $17,539 · Management $0 · Fundraising $0$17,539
IX-22 Depreciation, depletion and amortizationPrograms $72,419 · Management $1,027 · Fundraising $0$73,446
IX-23 InsurancePrograms $9,718 · Management $1,808 · Fundraising $0$11,526
IX-24 Other expenses (24a–d)Programs $123,518 · Management $1,050 · Fundraising $0$124,568
IX-24e All other expensesPrograms $27,109 · Management $3,314 · Fundraising $0$30,423
IX-25 Total functional expensesPrograms $286,702 · Management $31,308 · Fundraising $0$318,010
Part X · Balance sheet $1,254,791 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $208,532$215,541
X-2 Savings and temporary cash investmentsStart of year $127,660$88,678
X-4 Accounts receivableStart of year $19,885$22,725
X-9 Prepaid expenses and deferred chargesStart of year $7,233$5,522
X-10c Land, buildings and equipment, netStart of year $938,640$922,325
X-16 Total assetsStart of year $1,301,950$1,254,791
X-17 Accounts payable and accrued expensesStart of year $10,607$13,896
X-25 Other liabilitiesStart of year $14,865$14,755
X-26 Total liabilitiesStart of year $431,633$419,696
X-27 Net assets without donor restrictionsStart of year $870,317$835,095
X-32 Total net assets or fund balancesStart of year $870,317$835,095
X-33 Total liabilities and net assetsStart of year $1,301,950$1,254,791
Part XI · Reconciliation of net assets $835,095 net assets at year end
XI-1 Total revenue$282,253
XI-2 Total expenses$318,010
XI-3 Revenue less expenses−$35,757
XI-4 Net assets at start of year$870,317
XI-8 Prior period adjustments$535
XI-10 Net assets at end of year$835,095

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

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