West Lambert Water Association INC

Not tax-deductible

Marks, MSMutual-benefit / member-servingSince 1979Mutual/MembershipEIN 64-0671908Revenue $74K in FY2025

On file with the IRSPo Box 269, 38646-0269 · Marks, MSTax-exempt since Mar 2015

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Provide Water to rural residents of quitman county

91¢ of each $1 spent went to programs.
$15K 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
1 of 5
filings with a surplus
Average deficit $3K a year · 3% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 17% of spending
Top officer’s pay higher than 91% of similar orgs
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% 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
$74K
-2% vs prior year
Spent
$85K
To programs
91%
Net assets
$33K
By yearFY2021–FY2025
Revenue
$74K
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2021$77K
FY2022$79K
FY2023$73K
FY2024$74K
FY2025$75K
FY2025$74K
Expenses
$85K
FY2025▲ +19%
Tap a bar for its year
Expenses by fiscal year
FY2021$80K
FY2022$88K
FY2023$77K
FY2024$75K
FY2025$71K
FY2025$85K
Net assets
$33K
FY2025▼ -26%
Tap a bar for its year
Net assets by fiscal year
FY2021$55K
FY2022$47K
FY2023$42K
FY2024$41K
FY2025$45K
FY2025$33K

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Exemption reinstated (2010-10-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Mar 2015.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $78K Management & general 9% · $8K

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

5 people listed on the 990; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
$14,528Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Shirley Jackson’s $15K as Secretary is at the 91st percentile of top reported officer pay among 159 <$100K 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 · 1 named individual · Part VII

NameFY2025FY2025FY2024FY2023FY2022
Shirley Jackson$14,528$14,528$14,528$14,428$13,317

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 West Lambert Water 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

Delivers clean water to rural residents.

Provided by the organization

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1 program · $78K · in their own filed words · FY2025
01

Association provides water service to rural area

$78Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$74K
Ln 12
Fees for servicesLn 2g$74K
Investment incomeLn 3$128
Money outPt IX
$85K
Ln 25
Programscol B$78K
Managementcol C$8K
Owns and owesPt X
$33K
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$33K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$74K
Investment incomeLn 3$128
Total revenueLn 12$74K
Assets in detailPt X, end of year
CashLn 1$8K
SavingsLn 2$24K
Cash and savings togetherLn 1–2$32K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$33K
LiabilitiesLn 26$0
Net assetsLn 32$33K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
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$40K$32K
Land, buildings, equipmentLn 10c$5K$2K
Total assetsLn 16$45K$33K
LiabilitiesLn 26$0$0
Net assetsLn 32$45K$33K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$20K$20K
Payroll taxesLn 10$1K$1K
Accounting feesLn 11c$1K$1K
Office expensesLn 13$2K$2K
TravelLn 17$4K$4K
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$51K$51K
All other expensesLn 24e$329$329
Total functional expensesLn 25$85K$78K$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 $75K$71K$4K$45K 990 PDF
FY2024 $74K$75K−$1K$41K 990 PDF
FY2023 $73K$77K−$4K$42K 990 PDF
FY2022 $79K$88K−$9K$47K 990 PDF
FY2021 $77K$80K−$3K$55K 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 $73,706 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $74,952$73,578
I-10 Investment incomePrior year $112$128
I-11 Other revenue$0
I-12 Total revenuePrior year $75,064$73,706
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $21,354$21,542
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $50,063$63,701
I-18 Total expensesPrior year $71,417$85,243
I-19 Revenue less expensesPrior year $3,647−$11,537
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 $73,706 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $73,578$73,578
VIII-3 Investment incomeRelated to mission $128$128
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $73,706 · Unrelated business $0 · Excluded from tax $0$73,706
Part IX · Statement of functional expenses $85,243 across 9 lines filed
IX-7 Other salaries and wagesPrograms $20,112$20,112
IX-10 Payroll taxesPrograms $1,430$1,430
IX-11c Accounting feesManagement $1,200$1,200
IX-13 Office expensesManagement $2,398$2,398
IX-17 TravelManagement $3,912$3,912
IX-22 Depreciation, depletion and amortizationPrograms $3,255$3,255
IX-23 InsurancePrograms $1,490$1,490
IX-24 Other expenses (24a–d)Programs $51,117$51,117
IX-24e All other expensesPrograms $329$329
IX-25 Total functional expensesPrograms $77,733 · Management $7,510 · Fundraising $0$85,243
Part X · Balance sheet $33,168 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $12,102$7,801
X-2 Savings and temporary cash investmentsStart of year $27,744$23,763
X-10c Land, buildings and equipment, netStart of year $4,859$1,604
X-16 Total assetsStart of year $44,705$33,168
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $44,705$33,168
X-33 Total liabilities and net assetsStart of year $44,705$33,168
Part XI · Reconciliation of net assets $33,168 net assets at year end
XI-1 Total revenue$73,706
XI-2 Total expenses$85,243
XI-3 Revenue less expenses−$11,537
XI-4 Net assets at start of year$44,705
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$33,168

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

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