Emc Water System INC FY2021 filing

Not tax-deductible

Elmer, LAMutual-benefit / member-servingSince 1972Mutual/Membership EIN 72-1045116Revenue $464K in FY2021

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

61¢ of each $1 spent went to programs.
$36K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
61%
of spending
Worth a look: 61% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
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
12 mo
of spending, in cash
Looks good: 12.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$816K
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
$464K
-10% vs prior year
Spent
$441K
To programs
61%
Net assets
$937K
By yearFY2020–FY2025
Revenue
$464K
FY2021▼ -10%
Tap a bar for its year
Revenue by fiscal year
FY2020$515K
FY2021$464K
FY2022$679K
FY2023$2.7M
FY2024$946K
FY2025$795K
Expenses
$441K
FY2021▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$434K
FY2021$441K
FY2022$561K
FY2023$596K
FY2024$610K
FY2025$657K
Net assets
$937K
FY2021-0.3%
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 FY2021 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2021 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

61 cents of each dollar spent went to programs.

Program services 61% · $268K Management & general 39% · $173K

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; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
$35,985Pt 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 · $268K · in their own filed words · FY2021
01

Provide water service to rural community in central louisiana

$268Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$464K
Ln 12
Fees for servicesLn 2g$463K
Investment incomeLn 3$359
Money outPt IX
$441K
Ln 25
Programscol B$268K
Managementcol C$173K
Owns and owesPt X
$937K
net assets · Ln 32
Cash and savingsLn 1–2$440K
Total assetsLn 16$1.8M
LiabilitiesLn 26$816K
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$463K
Investment incomeLn 3$359
Total revenueLn 12$464K
Assets in detailPt X, end of year
CashLn 1$383K
SavingsLn 2$57K
Cash and savings togetherLn 1–2$440K
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$250
Total assetsLn 16$1.8M
LiabilitiesLn 26$816K
Net assetsLn 32$937K
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 FY21End FY21
Cash and savingsLn 1–2$332K$440K
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$1.8M$1.8M
LiabilitiesLn 26$828K$816K
Net assetsLn 32$940K$937K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$36K$18K$18K
Other salaries and wagesLn 7$120K$52K$69K
Payroll taxesLn 10$12K$7K$5K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$3K$3K
Office expensesLn 13$23K$16K$7K
OccupancyLn 16$38K$35K$3K
Conferences, conventions and meetingsLn 19$5K$5K
InterestLn 20$34K$34K
Depreciation, depletion and amortizationLn 22$96K$95K$324
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$48K$42K$6K
Total functional expensesLn 25$441K$268K$173K$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 Viewing $464K$441K$23K$937K 990 PDF
FY2020 $515K$434K$81K$940K 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 FY2021 990 (6 parts)
Part I · Summary $463,504 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $514,702$463,145
I-10 Investment incomePrior year $298$359
I-11 Other revenue$0
I-12 Total revenuePrior year $515,000$463,504
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $153,283$168,709
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $280,863$272,142
I-18 Total expensesPrior year $434,146$440,851
I-19 Revenue less expensesPrior year $80,854$22,653
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 $463,504 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $463,145$463,145
VIII-3 Investment incomeExcluded from tax $359$359
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $463,145 · Excluded from tax $359$463,504
Part IX · Statement of functional expenses $440,851 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $17,992 · Management $17,993$35,985
IX-7 Other salaries and wagesPrograms $51,603 · Management $68,820$120,423
IX-10 Payroll taxesPrograms $6,889 · Management $5,412$12,301
IX-11c Accounting feesManagement $4,621$4,621
IX-11g Other fees for servicesPrograms $3,086$3,086
IX-13 Office expensesPrograms $16,313 · Management $6,736$23,049
IX-16 OccupancyPrograms $34,683 · Management $3,015$37,698
IX-19 Conferences, conventions and meetingsManagement $5,370$5,370
IX-20 InterestManagement $34,117$34,117
IX-22 Depreciation, depletion and amortizationPrograms $94,921 · Management $324$95,695
IX-23 InsuranceManagement $20,580$20,580
IX-24 Other expenses (24a–d)Programs $42,096 · Management $5,830$47,926
IX-25 Total functional expensesPrograms $267,583 · Management $172,818 · Fundraising $0$440,851
Part X · Balance sheet $1,752,409 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $275,051$382,847
X-2 Savings and temporary cash investmentsStart of year $56,935$56,935
X-4 Accounts receivableStart of year $23,845$19,645
X-10c Land, buildings and equipment, netStart of year $1,411,092$1,292,732
X-15 Other assetsStart of year $250$250
X-16 Total assetsStart of year $1,767,173$1,752,409
X-17 Accounts payable and accrued expensesStart of year $2,209$7,792
X-25 Other liabilitiesStart of year $45,100$47,642
X-26 Total liabilitiesStart of year $827,507$815,905
X-27 Net assets without donor restrictionsStart of year $939,666$936,504
X-32 Total net assets or fund balancesStart of year $939,666$936,504
X-33 Total liabilities and net assetsStart of year $1,767,173$1,752,409
Part XI · Reconciliation of net assets $936,504 net assets at year end
XI-1 Total revenue$463,504
XI-2 Total expenses$440,851
XI-3 Revenue less expenses$22,653
XI-4 Net assets at start of year$939,666
XI-8 Prior period adjustments−$25,815
XI-10 Net assets at end of year$936,504

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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