Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2001.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Who runs it and what they're paid
9 people listed on the 990; $3K paid to officers and key staff.
Charles Westerfield’s $1K as President is at the 12th percentile of top reported officer pay among 539 $100K–1M 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
| Name | FY2025 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| Charles Westerfield | $1,475 | $725 | $550 | $450 | $325 |
| Steve Rawsom | $650 | $500 | $450 | $450 | $475 |
| John Walston | $650 | — | — | — | — |
| Willie Cole | $600 | $450 | $450 | $300 | $375 |
| Dewayne Hull | $550 | $550 | $400 | $500 | $400 |
| Debra McRae | — | $200 | $450 | $350 | $325 |
| Lynn Legette | — | — | $100 | $450 | $325 |
| Arthur Nester | — | — | — | $100 | $450 |
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
Delivers reliable water service to about 1,100 rural customers.
Questions for Kipling Water Association
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Provided consistent and reliable water service to approximately 1,100 rural community water customers
By the numbers
The FY2020 990, line by line.
Download 990
| Line | Start FY20 | End FY20 |
|---|---|---|
| Cash and savingsLn 1–2 | $869K | $905K |
| Land, buildings, equipmentLn 10c | $3.2M | $3.2M |
| Total assetsLn 16 | $4.2M | $4.1M |
| LiabilitiesLn 26 | $1.5M | $1.4M |
| Net assetsLn 32 | $2.7M | $2.7M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $3K | |||
| Other salaries and wagesLn 7 | $132K | |||
| Other employee benefitsLn 9 | $19K | |||
| Payroll taxesLn 10 | $14K | |||
| Accounting feesLn 11c | $6K | |||
| Advertising and promotionLn 12 | $270 | |||
| Office expensesLn 13 | $2K | |||
| TravelLn 17 | $10K | |||
| Conferences, conventions and meetingsLn 19 | $275 | |||
| InterestLn 20 | $39K | |||
| Depreciation, depletion and amortizationLn 22 | $79K | |||
| InsuranceLn 23 | $18K | |||
| Other expenses (24a–d)Ln 24 | $170K | |||
| All other expensesLn 24e | $40K | |||
| Total functional expensesLn 25 | $532K | $0 | $0 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 Latest | $959K | $726K | $233K | $2.8M | 990 PDF |
| FY2024 | Not on file | ||||
| FY2023 | $619K | $703K | −$85K | $2.6M | 990 PDF |
| FY2022 | $853K | $595K | $258K | $2.7M | 990 PDF |
| FY2021 | $498K | $616K | −$118K | $2.4M | 990 PDF |
| FY2020 Viewing | $544K | $532K | $11K | $2.7M | 990 PDF |
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Schedules filed Part IV
See the full FY2020 990 (6 parts)
Part I · Summary $543,512 revenue, 12 lines filed
Part VI · Governance 7 of 7 board members independent, 4 to look at
Part VIII · Statement of revenue $543,512 across 3 lines filed
Part IX · Statement of functional expenses $532,042 across 14 lines filed
Part X · Balance sheet $4,136,287 assets, 10 lines filed
Part XI · Reconciliation of net assets $2,704,465 net assets at year end
Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File
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