Emc Water System INC FY2020 filing

Not tax-deductible

Elmer, LAMutual-benefit / member-servingSince 1972Mutual/MembershipEIN 72-1045116Revenue $515K in FY2020

On file with the IRSPo Box 169, 71424-0169 · Elmer, LATax-exempt since Feb 2004

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Provide Water service to rural community in central louisiana

77¢ of each $1 spent went to programs.
$34K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
6 of 6
filings with a surplus
Average surplus $470K a year · 46% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$34K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$828K
47% of total assets
Looks good: liabilities are 47% 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
$515K
Spent
$434K
To programs
77%
Net assets
$940K
By yearFY2020–FY2025
Revenue
$515K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$515K
FY2021$464K
FY2022$679K
FY2023$2.7M
FY2024$946K
FY2025$795K
Expenses
$434K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$434K
FY2021$441K
FY2022$561K
FY2023$596K
FY2024$610K
FY2025$657K
Net assets
$940K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$940K
FY2021$937K
FY2022$1.3M
FY2023$3.4M
FY2024$3.6M
FY2025$3.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2004.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $336K Management & general 23% · $98K

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; $34K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$34,038Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Johnny Bennett’s $44K as President is at the 82nd 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Johnny Bennett$44,460$45,210$39,600$33,865$35,985—
Johnny Bennet—————$34,038

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 15aYes

Programs and updates

Brings clean water to rural communities in Central Louisiana.

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Provided by the organization

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1 program · $434K · in their own filed words · FY2020
01

Provide water service to rural community in central louisiana

$434Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$515K
Ln 12
Fees for servicesLn 2g$515K
Investment incomeLn 3$298
Money outPt IX
$434K
Ln 25
Programscol B$336K
Managementcol C$98K
Owns and owesPt X
$940K
net assets · Ln 32
Cash and savingsLn 1–2$332K
Total assetsLn 16$1.8M
LiabilitiesLn 26$828K
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$515K
Investment incomeLn 3$298
Total revenueLn 12$515K
Assets in detailPt X, end of year
CashLn 1$275K
SavingsLn 2$57K
Cash and savings togetherLn 1–2$332K
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$250
Total assetsLn 16$1.8M
LiabilitiesLn 26$828K
Net assetsLn 32$940K
OperationsPt I, VI
EmployeesI 55
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 FY20End FY20
Cash and savingsLn 1–2$168K$332K
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$1.7M$1.8M
LiabilitiesLn 26$849K$828K
Net assetsLn 32$833K$940K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$34K$34K
Other salaries and wagesLn 7$108K$108K
Payroll taxesLn 10$11K$8K$3K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$3K$3K
Office expensesLn 13$22K$22K
OccupancyLn 16$35K$35K
TravelLn 17$5K$5K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$35K$35K
Depreciation, depletion and amortizationLn 22$106K$106K
InsuranceLn 23$15K$15K
Other expenses (24a–d)Ln 24$49K$49K
Total functional expensesLn 25$434K$336K$98K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $795K$657K$138K$3.9M 990 PDF
FY2024 $946K$610K$336K$3.6M 990 PDF
FY2023 $2.7M$596K$2.1M$3.4M 990 PDF
FY2022 $679K$561K$118K$1.3M 990 PDF
FY2021 $464K$441K$23K$937K 990 PDF
FY2020 Viewing $515K$434K$81K$940K 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 FY2020 990 (6 parts)
Part I · Summary $515,000 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $386,254$514,702
I-10 Investment incomePrior year $270$298
I-11 Other revenue$0
I-12 Total revenuePrior year $386,524$515,000
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $149,539$153,283
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $271,614$280,863
I-18 Total expensesPrior year $421,153$434,146
I-19 Revenue less expensesPrior year −$34,629$80,854
Part VI · Governance 5 of 5 board members independent, 3 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-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $515,000 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $514,702$514,702
VIII-3 Investment incomeExcluded from tax $298$298
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $514,702 · Excluded from tax $298$515,000
Part IX · Statement of functional expenses $434,146 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $34,038$34,038
IX-7 Other salaries and wagesPrograms $108,035$108,035
IX-10 Payroll taxesPrograms $7,905 · Management $3,305$11,210
IX-11c Accounting feesManagement $6,027$6,027
IX-11g Other fees for servicesPrograms $2,960$2,960
IX-13 Office expensesPrograms $21,964$21,964
IX-16 OccupancyManagement $35,418$35,418
IX-17 TravelPrograms $4,991$4,991
IX-19 Conferences, conventions and meetingsManagement $4,310$4,310
IX-20 InterestPrograms $34,972$34,972
IX-22 Depreciation, depletion and amortizationPrograms $105,688$105,688
IX-23 InsuranceManagement $15,196$15,196
IX-24 Other expenses (24a–d)Programs $49,337$49,337
IX-25 Total functional expensesPrograms $335,852 · Management $98,294 · Fundraising $0$434,146
Part X · Balance sheet $1,767,173 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $110,926$275,051
X-2 Savings and temporary cash investmentsStart of year $56,935$56,935
X-4 Accounts receivableStart of year $28,607$23,845
X-10c Land, buildings and equipment, netStart of year $1,486,047$1,411,092
X-15 Other assetsStart of year $250$250
X-16 Total assetsStart of year $1,682,765$1,767,173
X-17 Accounts payable and accrued expensesStart of year $7,903$2,209
X-25 Other liabilitiesStart of year $42,490$45,100
X-26 Total liabilitiesStart of year $849,463$827,507
X-27 Net assets without donor restrictionsStart of year $833,302$939,666
X-32 Total net assets or fund balancesStart of year $833,302$939,666
X-33 Total liabilities and net assetsStart of year $1,682,765$1,767,173
Part XI · Reconciliation of net assets $939,666 net assets at year end
XI-1 Total revenue$515,000
XI-2 Total expenses$434,146
XI-3 Revenue less expenses$80,854
XI-4 Net assets at start of year$833,302
XI-8 Prior period adjustments$25,510
XI-10 Net assets at end of year$939,666

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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