Custer Water Association

Not tax-deductible

Custer, WAMutual-benefit / member-servingMutual / membership EIN 91-6049974Revenue $223K in FY2025Latest return filed Dec 15, 2025

On file with the IRSCuster, WATax-exempt since Mar 1956

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Delivering Water to more than 200 property owners in area

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 91-6049974) · Dispute this line
99¢ of each $1 spent went to programs.
Run by 4 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $41K a year · 23% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1K
to officers and key staff · 1% of spending
Pay to officers and key staff is 1% of spending.
Part VII, Section A
33.7 mo
of spending, in cash
33.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.4% of total assets
Liabilities are 0.4% of assets.
Pt X · Ln 26
Independent board members
4
of 4 voting members
4 of 4 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$223K
+84% vs prior year
Spent
$108K
To programs
99%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$223K
FY2025▲ +84%
Tap a bar for its year
Revenue by fiscal year
FY2020$108K
FY2021$120K
FY2022$148K
FY2023$346K
FY2024$121K
FY2025$223K
Expenses
$108K
FY2025▼ -23%
Tap a bar for its year
Expenses by fiscal year
FY2020$112K
FY2021$109K
FY2022$106K
FY2023$245K
FY2024$140K
FY2025$108K
Net assets
$1.2M
FY2025▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$968K
FY2021$979K
FY2022$1.0M
FY2023$1.1M
FY2024$1.1M
FY2025$1.2M

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

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1956.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $106K

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

4 people listed on the 990; $1K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$1,200Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024
Curtis Devries$1,200$1,200

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 Custer Water Association 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

Provides clean water access to over 200 property owners.

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1 program · $106K · in their own filed words · FY2024
01

Delivering water to more than 200 property owners in area

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 91-6049974) · Dispute this line
$106Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$223K
Ln 12
Fees for servicesLn 2g$218K
Investment incomeLn 3$6K
Money outPt IX
$108K
Ln 25
Programscol B$106K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$302K
Total assetsLn 16$1.2M
LiabilitiesLn 26$5K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$218K
Investment incomeLn 3$6K
Total revenueLn 12$223K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$287K
Cash and savings togetherLn 1–2$302K
Accounts receivableLn 4$19K
Land, buildings, equipmentLn 10c$823K
Intangible assetsLn 14$81K
Total assetsLn 16$1.2M
LiabilitiesLn 26$5K
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 53
VolunteersI 64
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
EndowmentSch D · Pt V
LineFY25
End of yearLn 1g$0
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$161K$302K
Land, buildings, equipmentLn 10c$852K$823K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$253$5K
Net assetsLn 32$1.1M$1.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$1K$1K$0$0
Other salaries and wagesLn 7$11K$11K$0$0
Payroll taxesLn 10$2K$2K$0$0
Accounting feesLn 11c$11K$11K$0$0
Advertising and promotionLn 12$44$44$0$0
Office expensesLn 13$3K$3K$0$0
TravelLn 17$264$264$0$0
Conferences, conventions and meetingsLn 19$24$24$0$0
Depreciation, depletion and amortizationLn 22$29K$28K$0$0
InsuranceLn 23$4K$4K$0$0
Other expenses (24a–d)Ln 24$44K$44K$0$0
All other expensesLn 24e$2K$2K$0$0
Total functional expensesLn 25$108K$106K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Dec 15, 2025 $223K$108K$116K$1.2M 990 PDF
FY2024Filed with the IRS Dec 11, 2024 $121K$140K−$19K$1.1M 990 PDF
FY2023Filed with the IRS Jan 16, 2024 $346K$245K$101K$1.1M 990 PDF
FY2022Filed with the IRS Feb 2, 2023 $148K$106K$42K$1.0M 990 PDF
FY2021Filed with the IRS Mar 11, 2022 $120K$109K$11K$979K 990 PDF
FY2020Filed with the IRS Mar 3, 2021 $108K$112K−$5K$968K 990 PDF

Schedules filed Part IV

A · Public support D · Assets and endowments I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $223,429 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $114,659$217,685
I-10 Investment incomePrior year $6,526$5,744
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $121,185$223,429
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $16,551$14,075
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $123,908$93,439
I-18 Total expensesPrior year $140,459$107,514
I-19 Revenue less expensesPrior year −$19,274$115,915
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $223,429 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$217,685
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$5,744
VIII-12 Total revenueRelated to mission $223,429 · Unrelated business $0 · Excluded from tax $0$223,429
Part IX · Statement of functional expenses $107,514 across 12 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $1,200 · Management $0 · Fundraising $0$1,200
IX-7 Other salaries and wagesPrograms $11,273 · Management $0 · Fundraising $0$11,273
IX-10 Payroll taxesPrograms $1,602 · Management $0 · Fundraising $0$1,602
IX-11c Accounting feesPrograms $10,625 · Management $0 · Fundraising $0$10,625
IX-12 Advertising and promotionPrograms $44 · Management $0 · Fundraising $0$44
IX-13 Office expensesPrograms $2,678 · Management $0 · Fundraising $0$2,678
IX-17 TravelPrograms $264 · Management $0 · Fundraising $0$264
IX-19 Conferences, conventions and meetingsPrograms $24 · Management $0 · Fundraising $0$24
IX-22 Depreciation, depletion and amortizationPrograms $28,144 · Management $0 · Fundraising $0$29,232
IX-23 InsurancePrograms $4,253 · Management $0 · Fundraising $0$4,253
IX-24 Other expenses (24a–d)Programs $43,908 · Management $0 · Fundraising $0$43,908
IX-24e All other expensesPrograms $2,411 · Management $0 · Fundraising $0$2,411
IX-25 Total functional expensesPrograms $106,426 · Management $0 · Fundraising $0$107,514
Part X · Balance sheet $1,224,903 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $21,103$14,754
X-2 Savings and temporary cash investmentsStart of year $140,221$287,200
X-4 Accounts receivableStart of year $8,631$19,155
X-10c Land, buildings and equipment, netStart of year $852,471$823,239
X-14 Intangible assetsStart of year $80,555$80,555
X-16 Total assetsStart of year $1,102,981$1,224,903
X-17 Accounts payable and accrued expensesStart of year $253$5,379
X-26 Total liabilitiesStart of year $253$5,379
X-27 Net assets without donor restrictionsStart of year $1,102,728$1,219,524
X-32 Total net assets or fund balancesStart of year $1,102,728$1,219,524
X-33 Total liabilities and net assetsStart of year $1,102,981$1,224,903
Part XI · Reconciliation of net assets $1,219,524 net assets at year end
XI-1 Total revenue$223,429
XI-2 Total expenses$107,514
XI-3 Revenue less expenses$115,915
XI-4 Net assets at start of year$1,102,728
XI-8 Prior period adjustments$881
XI-10 Net assets at end of year$1,219,524

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

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