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Union Church Waterworks Association

  • Union Church, MS
  • Tax-exempt since Dec. 1988
  • EIN: 64-0680984

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Details

An independent audit commissioned by this organization for the fiscal year ending June 2024 identified:

Significant deficiency in internal controls
Audit identified a deficiency in internal financial or governance controls that could limit the organization's ability to track and report financial data reliably. The deficiency is less severe than a material weakness but warrants attention from management.

Summary charts: organization finances over time

Revenue
$305k (2024)

Expenses
$340k (2024)

Total Assets
$2.54M (2024)

Total Liabilities
$1.85M (2024)

Source: Form 990 tax filings from 2012 to 2024

Tax Filings and Audits by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Audits are required to be submitted by nonprofit organizations that spend $750,000 or more in federal grant money in a fiscal year. "Single audits" look at the entire organization's finances and compliance, while other audits are program specific. Nonprofit Explorer has PDFs of audits for some nonprofits for fiscal year 2015 and later. Audit data is from the Federal Audit Clearinghouse.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$305,027
Expenses
$340,441
Net Income
-$35,414
Net Assets
$695,807
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $305,027
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $55,100
16.2%
Assets/Debt
Total Assets $2,543,943
Total Liabilities $1,848,136
Net Assets $695,807
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Kyle Cupit (Director) $0 $0 $0
Kenosha Gains (Director) $0 $0 $0
Christopher Lowe (Director) $0 $0 $0
Carolyn Smith (Director) $0 $0 $0
Julie Walker (Director) $0 $0 $0
Roger White (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 11, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML
Audit

Audit for an entity that spends $750,000+ in federal grant money in a fiscal year

PDF
This audit found:
Significant deficiency in internal controls

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$331,391
Expenses
$293,135
Net Income
$38,256
Net Assets
$731,221
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $331,382
100.0%
Investment Income $9
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $44,500
15.2%
Assets/Debt
Total Assets $1,265,901
Total Liabilities $534,680
Net Assets $731,221
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Abby Jergins (Director) $0 $0 $0
Christopher Lowe (Director) $0 $0 $0
Carolyn Smith (Director) $0 $0 $0
Julie Walker (Director) $0 $0 $0
Mike Mccormick (Vice Preside) $0 $0 $0
Roger White (President) $0 $0 $0
+ View more people

Document Links

990
Filed on May 13, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$285,751
Expenses
$303,434
Net Income
-$17,683
Net Assets
$692,965
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $285,741
100.0%
Investment Income $10
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $42,400
14.0%
Assets/Debt
Total Assets $1,084,743
Total Liabilities $391,778
Net Assets $692,965
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
John Cooper (Director) $0 $0 $0
Abby Jergins (Director) $0 $0 $0
Christopher Lowe (Director) $0 $0 $0
Carolyn Smith (Director) $0 $0 $0
Julie Walker (Director) $0 $0 $0
Mike Mccormick (Vice Preside) $0 $0 $0
Ann Twiner (Secretary/Tr) $0 $0 $0
Roger White (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 23, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$262,027
Expenses
$314,407
Net Income
-$52,380
Net Assets
$710,648
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $262,002
100.0%
Investment Income $25
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $43,516
13.8%
Assets/Debt
Total Assets $1,142,625
Total Liabilities $431,977
Net Assets $710,648
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
John Cooper (Director) $0 $0 $0
Abby Jergins (Director) $0 $0 $0
Christopher Lowe (Director) $0 $0 $0
Carolyn Smith (Director) $0 $0 $0
Julie Walker (Director) $0 $0 $0
Mike Mccormick (Vice Preside) $0 $0 $0
Ann Twiner (Secretary/Tr) $0 $0 $0
Roger White (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$254,054
Expenses
$341,388
Net Income
-$87,334
Net Assets
$763,028
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $253,997
100.0%
Investment Income $57
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $45,362
13.3%
Assets/Debt
Total Assets $1,185,502
Total Liabilities $422,474
Net Assets $763,028
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
John Cooper (Director) $0 $0 $0
Abby Jergins (Director) $0 $0 $0
Christopher Lowe (Director) $0 $0 $0
Carolyn Smith (Director) $0 $0 $0
Julie Walker (Director) $0 $0 $0
Mike Mccormick (Vice Preside) $0 $0 $0
Ann Twiner (Secretary/Tr) $0 $0 $0
Roger White (President) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 6, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$239,916
Expenses
$313,532
Net Income
-$73,616
Net Assets
$850,362
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $239,671
99.9%
Investment Income $245
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $41,379
13.2%
Assets/Debt
Total Assets $1,281,148
Total Liabilities $430,786
Net Assets $850,362
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$253,164
Expenses
$269,204
Net Income
-$16,040
Net Assets
$923,978
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $252,581
99.8%
Investment Income $583
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,700
13.3%
Assets/Debt
Total Assets $1,503,239
Total Liabilities $579,261
Net Assets $923,978
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$236,759
Expenses
$245,121
Net Income
-$8,362
Net Assets
$940,018
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $236,688
100.0%
Investment Income $71
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,700
14.6%
Assets/Debt
Total Assets $1,410,519
Total Liabilities $470,501
Net Assets $940,018
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$232,582
Expenses
$238,356
Net Income
-$5,774
Net Assets
$948,380
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $232,525
100.0%
Investment Income $57
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,700
15.0%
Assets/Debt
Total Assets $1,437,697
Total Liabilities $489,317
Net Assets $948,380
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$210,543
Expenses
$259,051
Net Income
-$48,508
Net Assets
$954,158
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $210,472
100.0%
Investment Income $71
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,700
13.8%
Assets/Debt
Total Assets $1,464,624
Total Liabilities $510,466
Net Assets $954,158
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$215,455
Expenses
$227,612
Net Income
-$12,157
Net Assets
$1,002,666
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $215,269
99.9%
Investment Income $186
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $34,600
15.2%
Assets/Debt
Total Assets $1,531,113
Total Liabilities $528,447
Net Assets $1,002,666
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$208,551
Expenses
$219,668
Net Income
-$11,117
Net Assets
$1,014,822
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $208,499
100.0%
Investment Income $52
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,600
13.9%
Assets/Debt
Total Assets $1,561,610
Total Liabilities $546,788
Net Assets $1,014,822
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$189,996
Expenses
$194,430
Net Income
-$4,434
Net Assets
$1,025,939
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $189,942
100.0%
Investment Income $54
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $30,600
15.7%
Assets/Debt
Total Assets $1,597,773
Total Liabilities $571,834
Net Assets $1,025,939
Club or Co-Op Income
Income From Members $0
Income From Other Sources $0

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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