Leaf Water Association INC

IRS exemption revoked

Mc Lain, MSMutual-benefit / member-servingMutual/Membership EIN 64-0792340Revenue $83K in FY2022Latest filing we have: 2022. Newer ones may not be in our data yet. Filed since? Tell us.

On file with the IRSMc Lain, MSTax-exempt since Apr 2018

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Provide safe clean drinking Water to community residents.

Form 990 Part I, line 1, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 64-0792340) · Dispute this line
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
The IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
The latest return is for FY2022, 4 tax years back.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $6K a year · 7% of revenue · last 2 filings
A surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
5.3 mo
of spending, in cash
5.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$241K
83% of total assets
Liabilities are 83% of assets.
Pt X · Ln 26
Independent board members
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$83K
+10% vs prior year
Spent
$72K
To programs
100%
Net assets
$50K
By yearFY2019–FY2022
Revenue
$83K
FY2022▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2019$64K
FY2020$69K
FY2021$76K
FY2022$83K
Expenses
$72K
FY2022▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2020Not on file
FY2021$76K
FY2022$72K
Net assets
$50K
FY2022▲ +30%
Tap a bar for its year
Net assets by fiscal year
FY2019$35K
FY2020$39K
FY2021$38K
FY2022$50K

From the FY2022 Form 990 · see the original

IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing we have: FY2022. IRS ruling in Apr 2018.

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% · $72K

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.

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

William Gammill’s $790 as Pres is at the 18th 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.

See Leaf Water Association INC 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 15aNo

Programs and updates

Delivers safe, clean drinking water to community residents.

Questions for Leaf Water Association INC

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1 program · $72K · in their own filed words · FY2022
01

Provided safe drinking Water to community residents.

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 64-0792340) · Dispute this line
$72Kprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$83K
Ln 12
Fees for servicesLn 2g$83K
Money outPt IX
$72K
Ln 25
Programscol B$72K
Owns and owesPt X
$50K
net assets · Ln 32
Cash and savingsLn 1–2$31K
Total assetsLn 16$291K
LiabilitiesLn 26$241K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$83K
Total revenueLn 12$83K
Assets in detailPt X, end of year
CashLn 1$31K
Cash and savings togetherLn 1–2$31K
Accounts receivableLn 4$7K
Land, buildings, equipmentLn 10c$252K
Total assetsLn 16$291K
LiabilitiesLn 26$241K
Net assetsLn 32$50K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$48K$31K
Land, buildings, equipmentLn 10c$252K$252K
Total assetsLn 16$304K$291K
LiabilitiesLn 26$266K$241K
Net assetsLn 32$38K$50K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$14K$14K
Payroll taxesLn 10$1K$1K
Accounting feesLn 11c$675$675
Office expensesLn 13$697$697
Information technologyLn 14$1K$1K
OccupancyLn 16$8K$8K
TravelLn 17$1K$1K
InterestLn 20$9K$9K
Depreciation, depletion and amortizationLn 22$11K$11K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$5K$5K
All other expensesLn 24e$15K$15K
Total functional expensesLn 25$72K$72K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest ViewingFiled with the IRS Nov 20, 2023 $83K$72K$12K$50K 990 PDF
FY2021Filed with the IRS Jul 15, 2022 $76K$76K−$520$38K 990 PDF
FY2020Filed with the IRS Nov 16, 2021 $69K$39K 990 PDF
FY2019Filed with the IRS Feb 25, 2021 $64K$35K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2022 990
Part I · Summary $83,191 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $72,288$83,191
I-10 Investment incomePrior year $9$0
I-11 Other revenuePrior year $3,570$0
I-12 Total revenuePrior year $75,867$83,191
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $13,923$15,379
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $62,464$56,184
I-18 Total expensesPrior year $76,387$71,563
I-19 Revenue less expensesPrior year −$520$11,628
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $83,191 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $83,191$83,191
VIII-12 Total revenueRelated to mission $83,191 · Unrelated business $0 · Excluded from tax $0$83,191
Part IX · Statement of functional expenses $71,563 across 12 lines filed
IX-7 Other salaries and wagesPrograms $14,241$14,241
IX-10 Payroll taxesPrograms $1,138$1,138
IX-11c Accounting feesPrograms $675$675
IX-13 Office expensesPrograms $697$697
IX-14 Information technologyPrograms $1,252$1,252
IX-16 OccupancyPrograms $7,847$7,847
IX-17 TravelPrograms $1,070$1,070
IX-20 InterestPrograms $8,605$8,605
IX-22 Depreciation, depletion and amortizationPrograms $11,159$11,159
IX-23 InsurancePrograms $4,554$4,554
IX-24 Other expenses (24a–d)Programs $5,259$5,259
IX-24e All other expensesPrograms $15,066$15,066
IX-25 Total functional expensesPrograms $71,563 · Management $0 · Fundraising $0$71,563
Part X · Balance sheet $290,805 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $47,710$31,489
X-4 Accounts receivableStart of year $4,417$7,126
X-10c Land, buildings and equipment, netStart of year $252,349$252,190
X-16 Total assetsStart of year $304,476$290,805
X-17 Accounts payable and accrued expensesStart of year $942$896
X-23 Secured mortgages and notes payableStart of year $265,109$239,856
X-26 Total liabilitiesStart of year $266,051$240,752
X-31 Retained earnings or endowmentStart of year $38,425$50,053
X-32 Total net assets or fund balancesStart of year $38,425$50,053
X-33 Total liabilities and net assetsStart of year $304,476$290,805
Part XI · Reconciliation of net assets $50,053 net assets at year end
XI-1 Total revenue$83,191
XI-2 Total expenses$71,563
XI-3 Revenue less expenses$11,628
XI-4 Net assets at start of year$38,425
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$50,053

Form 990 e-file FY2022 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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