Brooklyn Utility Association INC

Not tax-deductible

Brooklyn, MSMutual-benefit / member-servingMutual/Membership EIN 64-0618853Revenue $1.0M in FY2025

On file with the IRSPo Box 69, 39425-0069 · Brooklyn, MSTax-exempt since Aug 2019

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Brooklyn Utility Association Inc. operates for the benefit of its members by providing potable drinking water to the residents of south Forrest County Mississippi in and around the unincorporated Brooklyn community.

100¢ of each $1 spent went to programs.
$2K 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
4 of 5
filings with a surplus
Average surplus $167K a year · 27% 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
Pay to officers and key staff
$2K
to officers and key staff · 0.3% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.7M
75% of total assets
Worth a look: liabilities are 75% of assets; over 65%.
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
$1.0M
+104% vs prior year
Spent
$516K
To programs
100%
Net assets
$904K
By yearFY2020–FY2025
Revenue
$1.0M
FY2025▲ +104%
Tap a bar for its year
Revenue by fiscal year
FY2020$368K
FY2021$428K
FY2023$761K
FY2024$496K
FY2025$1.0M
Expenses
$516K
FY2025▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$356K
FY2021$389K
FY2023$445K
FY2024$523K
FY2025$516K
Net assets
$904K
FY2025▲ +121%
Tap a bar for its year
Net assets by fiscal year
FY2020$237K
FY2021$308K
FY2023$747K
FY2024$410K
FY2025$904K

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

990 PDF Claim

Is it real?

Yes. Exemption reinstated (2010-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Aug 2019.

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% · $516K

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

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Who runs it and what they're paid

5 people listed on the 990; $2K 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
$360Pt VII · Sec A
President
$360Pt VII · Sec A
$360Pt VII · Sec A
Director
$360Pt VII · Sec A
Vice Preside
$360Pt VII · Sec A

Harry Armstrong’s $360 as Secretary is at the 0th 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.

See Brooklyn Utility Association INC 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 15aNo

Programs and updates

Provides safe drinking water to residents in south Forrest County, Mississippi.

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Provided by the organization

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1 program · $516K · in their own filed words · FY2024
01

Water sales to the members funds the operation and maintenance of the physical plant and distribution system.

$516Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Fees for servicesLn 2g$558K
Gifts and grantsLn 1h$450K
Investment incomeLn 3$3K
Money outPt IX
$516K
Ln 25
Programscol B$516K
Owns and owesPt X
$904K
net assets · Ln 32
Cash and savingsLn 1–2$171K
Total assetsLn 16$3.6M
LiabilitiesLn 26$2.7M
PeoplePt VI, VII
5
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$450K
Government grantsLn 1e$450K
Fees for servicesLn 2g$558K
Investment incomeLn 3$3K
Gains on assetsLn 7$2K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$171K
Cash and savings togetherLn 1–2$171K
Land, buildings, equipmentLn 10c$3.3M
Other assetsLn 15$41K
Total assetsLn 16$3.6M
LiabilitiesLn 26$2.7M
Net assetsLn 32$904K
OperationsPt I, VI
EmployeesI 50
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$198K$171K
Land, buildings, equipmentLn 10c$788K$3.3M
Total assetsLn 16$1.2M$3.6M
LiabilitiesLn 26$744K$2.7M
Net assetsLn 32$410K$904K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$102K$102K
Payroll taxesLn 10$14K$14K
Accounting feesLn 11c$12K$12K
Office expensesLn 13$11K$11K
OccupancyLn 16$38K$38K
InterestLn 20$21K$21K
Depreciation, depletion and amortizationLn 22$102K$102K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$159K$159K
All other expensesLn 24e$37K$37K
Total functional expensesLn 25$516K$516K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.0M$516K$495K$904K 990 PDF
FY2024 $496K$523K−$27K$410K 990 PDF
FY2023 $761K$445K$315K$747K 990 PDF
FY2022 Not on file
FY2021 $428K$389K$39K$308K 990 PDF
FY2020 $368K$356K$12K$237K 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 $1,011,438 revenue, 12 lines filed
I-8 Contributions and grants$449,997
I-9 Program service revenuePrior year $496,210$558,341
I-10 Investment incomePrior year $739$3,100
I-11 Other revenuePrior year −$963$0
I-12 Total revenuePrior year $495,986$1,011,438
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $129,577$116,373
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $393,495$399,851
I-18 Total expensesPrior year $523,072$516,224
I-19 Revenue less expensesPrior year −$27,086$495,214
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 $1,011,438 across 6 lines filed
VIII-1e Government grants$449,997
VIII-1h Total contributions, gifts and grants$449,997
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $558,341$558,341
VIII-3 Investment incomeRelated to mission $850$850
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,250$2,250
VIII-12 Total revenueRelated to mission $561,441$1,011,438
Part IX · Statement of functional expenses $516,224 across 10 lines filed
IX-7 Other salaries and wagesPrograms $102,080$102,080
IX-10 Payroll taxesPrograms $14,293$14,293
IX-11c Accounting feesPrograms $11,913$11,913
IX-13 Office expensesPrograms $10,823$10,823
IX-16 OccupancyPrograms $37,546$37,546
IX-20 InterestPrograms $20,625$20,625
IX-22 Depreciation, depletion and amortizationPrograms $101,615$101,615
IX-23 InsurancePrograms $21,229$21,229
IX-24 Other expenses (24a–d)Programs $159,349$159,349
IX-24e All other expensesPrograms $36,751$36,751
IX-25 Total functional expensesPrograms $516,224 · Management $0 · Fundraising $0$516,224
Part X · Balance sheet $3,640,438 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $198,239$170,602
X-3 Pledges and grants receivable$94,396
X-4 Accounts receivableStart of year $62,404$63,210
X-8 Inventories for sale or useStart of year $15,606$16,538
X-10c Land, buildings and equipment, netStart of year $787,791$3,254,240
X-15 Other assetsStart of year $89,774$41,452
X-16 Total assetsStart of year $1,153,814$3,640,438
X-17 Accounts payable and accrued expensesStart of year $42,109$109,471
X-19 Deferred revenueStart of year $281,932$2,233,144
X-25 Other liabilitiesStart of year $4,200$4,018
X-26 Total liabilitiesStart of year $744,091$2,736,323
X-27 Net assets without donor restrictionsStart of year $409,723$904,115
X-32 Total net assets or fund balancesStart of year $409,723$904,115
X-33 Total liabilities and net assetsStart of year $1,153,814$3,640,438
Part XI · Reconciliation of net assets $904,115 net assets at year end
XI-1 Total revenue$1,011,438
XI-2 Total expenses$516,224
XI-3 Revenue less expenses$495,214
XI-4 Net assets at start of year$409,723
XI-9 Other changes in net assets−$822
XI-10 Net assets at end of year$904,115

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

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