Warren Water Association

Not tax-deductible

Saint Helens, ORMutual-benefit / member-servingSince 1955EIN 93-0765046Revenue $703K in FY2025

On file with the IRSPo Box 1014, 97051-8014 · Saint Helens, ORTax-exempt since Jun 1982

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Provide Water service to Association members.

75¢ of each $1 spent went to programs.
Run by 5 volunteers and 6 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
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 $221K a year · 35% 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
75%
of spending
Fine: 75% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
35 mo
of spending, in cash
Looks good: 34.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$61K
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
$703K
-3% vs prior year
Spent
$477K
To programs
75%
Net assets
$4.8M
By yearFY2020–FY2025
Revenue
$703K
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$530K
FY2021$569K
FY2022$580K
FY2023$640K
FY2024$722K
FY2025$703K
Expenses
$477K
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$325K
FY2021$353K
FY2022$388K
FY2023$426K
FY2024$449K
FY2025$477K
Net assets
$4.8M
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.7M
FY2021$3.9M
FY2022$4.1M
FY2023$4.3M
FY2024$4.6M
FY2025$4.8M

From the FY2025 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1982.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $356K Management & general 25% · $122K

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.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2024FY2023
Wendy Provins$62,917$61,159

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 Warren Water Association 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 service to association members.

Provided by the organization

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1 program · $356K · in their own filed words · FY2025
01

Provide water service to association members.

$356Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$703K
Ln 12
Fees for servicesLn 2g$621K
Investment incomeLn 3$76K
Other incomeLn 4–11$6K
Money outPt IX
$477K
Ln 25
Programscol B$356K
Managementcol C$122K
Owns and owesPt X
$4.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$4.8M
LiabilitiesLn 26$61K
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$621K
Investment incomeLn 3$76K
Other incomeLn 4–11$6K
Total revenueLn 12$703K
Assets in detailPt X, end of year
CashLn 1$24K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$2.8M
Other assetsLn 15$674K
Total assetsLn 16$4.8M
LiabilitiesLn 26$61K
Net assetsLn 32$4.8M
OperationsPt I, VI
EmployeesI 56
VolunteersI 65
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$1.4M$1.4M
Land, buildings, equipmentLn 10c$2.5M$2.8M
Total assetsLn 16$4.6M$4.8M
LiabilitiesLn 26$64K$61K
Net assetsLn 32$4.6M$4.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$134K$83K$50K
Pension plan contributionsLn 8$75K$44K$31K
Legal feesLn 11b$29K$29K
Office expensesLn 13$6K$5K$1K
OccupancyLn 16$23K$21K$2K
TravelLn 17$4K$4K$215
Conferences, conventions and meetingsLn 19$1K$1K$295
Depreciation, depletion and amortizationLn 22$119K$115K$4K
InsuranceLn 23$17K$15K$2K
Other expenses (24a–d)Ln 24$55K$54K$1K
All other expensesLn 24e$13K$13K$771
Total functional expensesLn 25$477K$356K$122K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $703K$477K$226K$4.8M 990 PDF
FY2024 $722K$449K$273K$4.6M 990 PDF
FY2023 $640K$426K$214K$4.3M 990 PDF
FY2022 $580K$388K$192K$4.1M 990 PDF
FY2021 $569K$353K$216K$3.9M 990 PDF
FY2020 $530K$325K$205K$3.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $703,240 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $637,361$620,638
I-10 Investment incomePrior year $77,328$76,242
I-11 Other revenuePrior year $7,420$6,360
I-12 Total revenuePrior year $722,109$703,240
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $195,467$208,787
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $253,673$268,597
I-18 Total expensesPrior year $449,140$477,384
I-19 Revenue less expensesPrior year $272,969$225,856
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 $703,240 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $620,638$620,638
VIII-3 Investment incomeExcluded from tax $76,242$76,242
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $6,360$6,360
VIII-12 Total revenueRelated to mission $626,998 · Unrelated business $0 · Excluded from tax $76,242$703,240
Part IX · Statement of functional expenses $477,384 across 11 lines filed
IX-7 Other salaries and wagesPrograms $83,146 · Management $50,434$133,580
IX-8 Pension plan contributionsPrograms $44,372 · Management $30,835$75,207
IX-11b Legal feesManagement $28,915$28,915
IX-13 Office expensesPrograms $5,118 · Management $1,279$6,397
IX-16 OccupancyPrograms $21,094 · Management $2,344$23,438
IX-17 TravelPrograms $4,091 · Management $215$4,306
IX-19 Conferences, conventions and meetingsPrograms $1,178 · Management $295$1,473
IX-22 Depreciation, depletion and amortizationPrograms $115,059 · Management $3,559$118,618
IX-23 InsurancePrograms $15,364 · Management $1,707$17,071
IX-24 Other expenses (24a–d)Programs $53,824 · Management $1,170$54,994
IX-24e All other expensesPrograms $12,614 · Management $771$13,385
IX-25 Total functional expensesPrograms $355,860 · Management $121,524 · Fundraising $0$477,384
Part X · Balance sheet $4,843,467 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $120,156$23,718
X-2 Savings and temporary cash investmentsStart of year $1,284,819$1,352,324
X-4 Accounts receivableStart of year $7,120$8,198
X-8 Inventories for sale or useStart of year $36,371$33,842
X-10c Land, buildings and equipment, netStart of year $2,471,794$2,751,479
X-15 Other assetsStart of year $699,878$673,906
X-16 Total assetsStart of year $4,620,138$4,843,467
X-17 Accounts payable and accrued expensesStart of year $33,491$30,415
X-19 Deferred revenueStart of year $5,092$5,511
X-25 Other liabilitiesStart of year $24,928$24,993
X-26 Total liabilitiesStart of year $63,511$60,919
X-27 Net assets without donor restrictionsStart of year $4,535,627$4,754,548
X-28 Net assets with donor restrictionsStart of year $21,000$28,000
X-32 Total net assets or fund balancesStart of year $4,556,627$4,782,548
X-33 Total liabilities and net assetsStart of year $4,620,138$4,843,467
Part XI · Reconciliation of net assets $4,782,548 net assets at year end
XI-1 Total revenue$703,240
XI-2 Total expenses$477,384
XI-3 Revenue less expenses$225,856
XI-4 Net assets at start of year$4,556,627
XI-8 Prior period adjustments$65
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,782,548

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

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