Custer Water Association FY2020 filing

Not tax-deductible

Custer, WAMutual-benefit / member-servingMutual / membership EIN 91-6049974Revenue $108K in FY2020

On file with the IRSPo Box 575, 98240-0575 · Custer, WATax-exempt since Mar 1956

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Delivering Water to more than 200 property owners in area

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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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
4 of 6
filings with a surplus
Average surplus $41K a year · 23% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
18 mo
of spending, in cash
Looks good: 18.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
0.3% of total assets
Looks good: liabilities are 0% 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
$108K
Spent
$112K
To programs
100%
Net assets
$968K
By yearFY2020–FY2025
Revenue
$108K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$108K
FY2021$120K
FY2022$148K
FY2023$346K
FY2024$121K
FY2025$223K
Expenses
$112K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$112K
FY2021$109K
FY2022$106K
FY2023$245K
FY2024$140K
FY2025$108K
Net assets
$968K
FY2020
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 FY2020 Form 990 (year ending October 2020) · 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 Mar 1956.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $112K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$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.

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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 clean water access to over 200 property owners.

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Provided by the organization

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1 program · $112K · in their own filed words · FY2019
01

Delivering water to more than 200 property owners in area

$112Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$108K
Ln 12
Fees for servicesLn 2g$107K
Investment incomeLn 3$536
Money outPt IX
$112K
Ln 25
Programscol B$112K
Owns and owesPt X
$968K
net assets · Ln 32
Cash and savingsLn 1–2$169K
Total assetsLn 16$971K
LiabilitiesLn 26$3K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$107K
Investment incomeLn 3$536
Total revenueLn 12$108K
Assets in detailPt X, end of year
CashLn 1$92K
SavingsLn 2$78K
Cash and savings togetherLn 1–2$169K
Land, buildings, equipmentLn 10c$704K
Total assetsLn 16$971K
LiabilitiesLn 26$3K
Net assetsLn 32$968K
OperationsPt I, VI
EmployeesI 53
VolunteersI 64
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
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$180K$169K
Land, buildings, equipmentLn 10c$697K$704K
Total assetsLn 16$973K$971K
LiabilitiesLn 26$415$3K
Net assetsLn 32$973K$968K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$23K$23K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$11K$11K
Office expensesLn 13$477$477
Conferences, conventions and meetingsLn 19$9$9
InterestLn 20$21$21
Depreciation, depletion and amortizationLn 22$24K$24K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$47K$47K
Total functional expensesLn 25$112K$112K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $223K$108K$116K$1.2M 990 PDF
FY2024 $121K$140K−$19K$1.1M 990 PDF
FY2023 $346K$245K$101K$1.1M 990 PDF
FY2022 $148K$106K$42K$1.0M 990 PDF
FY2021 $120K$109K$11K$979K 990 PDF
FY2020 Viewing $108K$112K−$5K$968K 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 FY2020 990 (6 parts)
Part I · Summary $107,685 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $98,811$107,149
I-10 Investment incomePrior year $246$536
I-11 Other revenue$0
I-12 Total revenuePrior year $99,057$107,685
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $17,726$26,324
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,159$85,933
I-18 Total expensesPrior year $93,885$112,257
I-19 Revenue less expensesPrior year $5,172−$4,572
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-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 $107,685 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $107,149$107,149
VIII-3 Investment incomeRelated to mission $536$536
VIII-12 Total revenueRelated to mission $107,685 · Unrelated business $0 · Excluded from tax $0$107,685
Part IX · Statement of functional expenses $112,257 across 9 lines filed
IX-7 Other salaries and wagesPrograms $23,415$23,415
IX-10 Payroll taxesPrograms $2,909$2,909
IX-11c Accounting feesPrograms $10,593$10,593
IX-13 Office expensesPrograms $477$477
IX-19 Conferences, conventions and meetingsPrograms $9$9
IX-20 InterestPrograms $21$21
IX-22 Depreciation, depletion and amortizationPrograms $24,047$24,047
IX-23 InsurancePrograms $3,387$3,387
IX-24 Other expenses (24a–d)Programs $47,399$47,399
IX-25 Total functional expensesPrograms $112,257 · Management $0 · Fundraising $0$112,257
Part X · Balance sheet $970,897 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $103,007$91,635
X-2 Savings and temporary cash investmentsStart of year $77,064$77,542
X-4 Accounts receivableStart of year $15,222$17,190
X-10c Land, buildings and equipment, netStart of year $697,235$703,975
X-14 Intangible assetsStart of year $80,555$80,555
X-16 Total assetsStart of year $973,083$970,897
X-17 Accounts payable and accrued expensesStart of year $415$2,801
X-26 Total liabilitiesStart of year $415$2,801
X-27 Net assets without donor restrictionsStart of year $972,668$968,096
X-32 Total net assets or fund balancesStart of year $972,668$968,096
X-33 Total liabilities and net assetsStart of year $973,083$970,897
Part XI · Reconciliation of net assets $968,096 net assets at year end
XI-1 Total revenue$107,685
XI-2 Total expenses$112,257
XI-3 Revenue less expenses−$4,572
XI-4 Net assets at start of year$972,668
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$968,096

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

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