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Dalton Water Association INC

Not tax-deductible

Dalton Gdns, ID501(c)(6)EIN 82-0186340Revenue $480K in FY2025

On file with the IRSdaltonwaterassociation.com6360 N 4th St, 83815-9254 · Dalton Gdns, IDTax-exempt since Oct 1950

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To provide Water to members and maintain and service the system

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
$9K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
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
4 of 4
filings with a surplus
Average surplus $49K a year · 11% of revenue · last 4 filings
Looks good: a surplus in 4 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$9K
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
Cash reserves
38 mo
of spending, in cash
Looks good: 38.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$37K
1% of total assets
Looks good: liabilities are 1% 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
$480K
+16% vs prior year
Spent
$366K
To programs
0%
Net assets
$2.7M
By yearFY2022–FY2025
Revenue
$480K
FY2025▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2022$425K
FY2023$418K
FY2024$414K
FY2025$480K
Expenses
$366K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2022$377K
FY2023$395K
FY2024$405K
FY2025$366K
Net assets
$2.7M
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2022$2.5M
FY2023$2.6M
FY2024$2.6M
FY2025$2.7M

From the FY2025 Form 990 (year ending September 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1950.

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

Who runs it and what they're paid

5 people listed on the 990; $9K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Kevin Kirking
President
$3,000Pt VII · Sec A
Sue Supp
Director
$1,500Pt VII · Sec A
Randy Biddle
Secretary-Treasurer
$1,500Pt VII · Sec A
Jerry Johnson
Vice President
$1,500Pt VII · Sec A
$1,500Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Kevin Kirking$3,000$3,500$3,500$3,750
Jerry Johnson$1,500$1,875$1,625$1,875
Randy Biddle$1,500$1,750$1,500$1,500
Sue Supp$1,500$1,625$1,375—
Curt Jernigan$1,500$1,625——
Dave Nussear——$1,625—
Oscar Steinley——$375—

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 Dalton 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

Supplies water and maintains the local water system for members.

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1 program · in their own filed words · FY2024
01

To provide water to members and maintain and service the system.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$480K
Ln 12
Fees for servicesLn 2g$458K
Investment incomeLn 3$22K
Money outPt IX
$366K
Ln 25
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$2.7M
LiabilitiesLn 26$37K
PeoplePt VI, VII
5
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$458K
Investment incomeLn 3$22K
Total revenueLn 12$480K
Assets in detailPt X, end of year
CashLn 1$43K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$78K
Total assetsLn 16$2.7M
LiabilitiesLn 26$37K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 512
Fiscal year endsHeaderSeptember
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$968K$1.2M
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$2.6M$2.7M
LiabilitiesLn 26$34K$37K
Net assetsLn 32$2.6M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$9K
Other salaries and wagesLn 7$100K
Pension plan contributionsLn 8$12K
Payroll taxesLn 10$9K
Legal feesLn 11b$169
Accounting feesLn 11c$8K
Other fees for servicesLn 11g$8K
Office expensesLn 13$18K
OccupancyLn 16$8K
Depreciation, depletion and amortizationLn 22$111K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$74K$74K
All other expensesLn 24e$935
Total functional expensesLn 25$366K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $480K$366K$115K$2.7M 990 PDF
FY2024 $414K$405K$9K$2.6M 990 PDF
FY2023 $418K$395K$23K$2.6M 990 PDF
FY2022 $425K$377K$48K$2.5M 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 $480,374 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $411,336$457,943
I-10 Investment incomePrior year $2,999$22,431
I-11 Other revenue$0
I-12 Total revenuePrior year $414,335$480,374
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $121,486$129,404
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $283,515$236,264
I-18 Total expensesPrior year $405,001$365,668
I-19 Revenue less expensesPrior year $9,334$114,706
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 $480,374 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $457,943$457,943
VIII-3 Investment incomeExcluded from tax $22,431$22,431
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $457,943 · Unrelated business $0 · Excluded from tax $22,431$480,374
Part IX · Statement of functional expenses $365,668 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$8,750
IX-7 Other salaries and wages$99,658
IX-8 Pension plan contributions$12,315
IX-10 Payroll taxes$8,681
IX-11b Legal fees$169
IX-11c Accounting fees$7,500
IX-11g Other fees for services$8,136
IX-13 Office expenses$17,617
IX-16 Occupancy$7,998
IX-22 Depreciation, depletion and amortization$110,746
IX-23 Insurance$9,244
IX-24 Other expenses (24a–d)Programs $73,919$73,919
IX-24e All other expenses$935
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$365,668
Part X · Balance sheet $2,717,182 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $43,440$42,982
X-2 Savings and temporary cash investmentsStart of year $924,515$1,122,605
X-4 Accounts receivableStart of year $33,341$52,172
X-8 Inventories for sale or useStart of year $41,480$34,176
X-10c Land, buildings and equipment, netStart of year $1,462,779$1,386,931
X-15 Other assetsStart of year $93,460$78,316
X-16 Total assetsStart of year $2,599,015$2,717,182
X-17 Accounts payable and accrued expensesStart of year $20,112$20,934
X-19 Deferred revenueStart of year $13,651$16,290
X-26 Total liabilitiesStart of year $33,763$37,224
X-27 Net assets without donor restrictionsStart of year $2,565,252$2,679,958
X-32 Total net assets or fund balancesStart of year $2,565,252$2,679,958
X-33 Total liabilities and net assetsStart of year $2,599,015$2,717,182
Part XI · Reconciliation of net assets $2,679,958 net assets at year end
XI-1 Total revenue$480,374
XI-2 Total expenses$365,668
XI-3 Revenue less expenses$114,706
XI-4 Net assets at start of year$2,565,252
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,679,958

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

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