Water Service INC

Not tax-deductible

Trout Creek, MTMutual-benefit / member-servingMutual / membership EIN 81-0455969Revenue $308K in FY2025

On file with the IRSPo Box 1576, 59874-1576 · Trout Creek, MTTax-exempt since Nov 1994

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Pumping, storage, distribution of potable Water to residences and small businesses who are members of the non-profit organization, also for fire protection. Includes ongoing maintenance, wells, tank, Water distribution lines, testing of Water per Water quality bureau, etc.

86¢ of each $1 spent went to programs.
$6K 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
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$6K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 12.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$308K
+82% vs prior year
Spent
$308K
To programs
86%
Net assets
$358K
By yearFY2021–FY2025
Revenue
$308K
FY2025▲ +82%
Tap a bar for its year
Revenue by fiscal year
FY2021$39K
FY2022$41K
FY2023$69K
FY2024$169K
FY2025$308K
Net assets
$358K
FY2025-0.04%
Tap a bar for its year
Net assets by fiscal year
FY2021$311K
FY2022$322K
FY2023$341K
FY2024$358K
FY2025$358K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1994.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $265K Management & general 14% · $43K

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

4 people listed on the 990; $6K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary -
$6,000Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Lori Cooper$6,000————
Lori R Cooper—$6,000$5,150$3,960$3,960

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 15aNo

Programs and updates

Provides safe drinking water and fire protection to member residences and businesses.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Pumping, storage, distribution of potable water to residences and small businesses who are members of the non profit organization, also for fire proection. Includes ongoing maintenance, wells, tank, water distribution lines, testing of water per water quality bureau etc. Federal grant is for new water tank

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$308K
Ln 12
Gifts and grantsLn 1h$263K
Fees for servicesLn 2g$40K
Investment incomeLn 3$5K
Money outPt IX
$308K
Ln 25
Programscol B$265K
Managementcol C$43K
Owns and owesPt X
$358K
net assets · Ln 32
Cash and savingsLn 1–2$327K
Total assetsLn 16$363K
LiabilitiesLn 26$5K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$263K
Fees for servicesLn 2g$40K
Investment incomeLn 3$5K
Total revenueLn 12$308K
Assets in detailPt X, end of year
CashLn 1$327K
Cash and savings togetherLn 1–2$327K
Land, buildings, equipmentLn 10c$27K
Other assetsLn 15$9K
Total assetsLn 16$363K
LiabilitiesLn 26$5K
Net assetsLn 32$358K
OperationsPt I, VI
EmployeesI 50
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$319K$327K
Land, buildings, equipmentLn 10c$36K$27K
Total assetsLn 16$363K$363K
LiabilitiesLn 26$5K$5K
Net assetsLn 32$358K$358K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$6K$6K
Other fees for servicesLn 11g$265K$265K
Office expensesLn 13$1K$1K
OccupancyLn 16$630$630
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$31K$31K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$308K$265K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $308K$308K−$159$358K 990 PDF
FY2024 $169K$358K 990 PDF
FY2023 $69K$341K 990 PDF
FY2022 $41K$322K 990 PDF
FY2021 $39K$311K 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 $307,708 revenue, 12 lines filed
I-8 Contributions and grants$262,921
I-9 Program service revenue$40,083
I-10 Investment income$4,704
I-11 Other revenue$0
I-12 Total revenue$307,708
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$6,000
I-16a Professional fundraising fees$0
I-17 Other expenses$301,867
I-18 Total expenses$307,867
I-19 Revenue less expenses−$159
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $307,708 across 5 lines filed
VIII-1f All other contributions, gifts and grants$262,921
VIII-1h Total contributions, gifts and grants$262,921
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $40,083$40,083
VIII-3 Investment incomeRelated to mission $4,704$4,704
VIII-12 Total revenueRelated to mission $44,787$307,708
Part IX · Statement of functional expenses $307,867 across 7 lines filed
IX-5 Pay of current officers, directors and key staffManagement $6,000$6,000
IX-11g Other fees for servicesPrograms $264,802$264,802
IX-13 Office expensesManagement $1,177$1,177
IX-16 OccupancyManagement $630$630
IX-23 InsuranceManagement $1,896$1,896
IX-24 Other expenses (24a–d)Management $31,422$31,422
IX-24e All other expensesManagement $1,940$1,940
IX-25 Total functional expensesPrograms $264,802 · Management $43,065 · Fundraising $0$307,867
Part X · Balance sheet $363,156 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $318,702$327,416
X-10c Land, buildings and equipment, netStart of year $35,806$26,625
X-15 Other assetsStart of year $8,752$9,115
X-16 Total assetsStart of year $363,260$363,156
X-17 Accounts payable and accrued expensesStart of year $5,099$5,154
X-26 Total liabilitiesStart of year $5,099$5,154
X-32 Total net assets or fund balancesStart of year $358,161$358,002
X-33 Total liabilities and net assetsStart of year $363,260$363,156
Part XI · Reconciliation of net assets $358,002 net assets at year end
XI-1 Total revenue$307,708
XI-2 Total expenses$307,867
XI-3 Revenue less expenses−$159
XI-4 Net assets at start of year$358,161
XI-10 Net assets at end of year$358,002

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

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