Nonprofit · EIN 20-1065856
WATERWAYS
Also known as CARIBBEAN SEA
Tax-exempt · CHATTANOOGA, TN 37405
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $446,192 | $451,813 | -$5,621 | $357,003 | $8,106 | $348,897 |
| December 31, 2023 | 990 | $652,187 | $532,575 | $119,612 | $362,599 | $8,081 | $354,518 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $351,013
- Program service revenue
- $86,166
- Investment income
- $9,013
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $244,618
- Salaries, compensation and benefits (total)
- $263,686
- Professional fundraising fees
- $0
- Legal fees
- $600
- Accounting fees
- $4,861
- Occupancy
- $26,124
- Travel
- $10,974
- Program services (functional)
- $416,630
- Management and general (functional)
- $15,629
- Fundraising (functional)
- $19,554
Balance sheet and other
- Total assets, start of year
- $362,599
- Total assets, end of year
- $357,003
- Total liabilities, end of year
- $8,106
- Net assets, end of year
- $348,897
- Net assets without donor restrictions
- $299,601
- Net assets with donor restrictions
- $49,296
- Gross receipts
- $446,192
- Employees
- 15
- Volunteers
- 150
- Year formed
- 2004
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Beth Sutton | Executive Director Key employee | 40 | $75,055 |
| Adam Pierce | President Trustee or director, Officer | 5 | $0 |
| Andy Novobiliski | Treasurer Trustee or director, Officer | 5 | $0 |
| Jenny Miller Garmendia | Secretary Trustee or director, Officer | 5 | $0 |
| Mark Curran | Past President Trustee or director, Officer | 5 | $0 |
| Gillian Charles Gollop | Member at Large Trustee or director | 1 | $0 |
| Margaret Monplaisir | Member at Large Trustee or director | 1 | $0 |
| Amy Katcher | Member at Large Trustee or director | 1 | $0 |
| Robert Blenker | Member at Large Trustee or director | 1 | $0 |
| Connie Hill | Member at Large Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mary Beth Sutton | Executive Director Key employee | 40 | $54,874 |
| Adam Pierce | President Trustee or director, Officer | 5 | $0 |
| Andy Novobiliski | Treasurer Trustee or director, Officer | 5 | $0 |
| Jenny Miller Garmendia | Secretary Trustee or director, Officer | 5 | $0 |
| Mark Curran | Past President Trustee or director, Officer | 5 | $0 |
| Gillian Charles Gollop | Member at Large Trustee or director | 1 | $0 |
| Margaret Monplaisir | Member at Large Trustee or director | 1 | $0 |
| Amy Katcher | Member at Large Trustee or director | 1 | $0 |
| Robert Blenker | Member at Large Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4437, CHATTANOOGA, TN 37405-0437
- Principal officer (990 for 2024)
- Mary Beth Sutton, 305 Signal Mountain Road, Chattanooga, TN 37405
- Signed the 990
- Mary Beth Sutton, Executive Director
- Phone
- (423) 413-0471
- Return prepared by
- Ian Harper CPA PLLC
Mission
Environmental education,training and watershed restoration
Program accomplishments
- Student and community education, training and watershed restorationExpenses $416,630 · grants $153,809 · revenue $394,715
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-1065856
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2004
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $357,003
- Income (IRS master file)
- $446,192
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $446,192 | $451,813 | $357,003 | IRS |
| 990 | December 2023 | $652,187 | $532,575 | $362,599 | XML |
| 990 | December 2022 | $362,049 | $403,092 | $243,211 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-1065856).
Questions about WATERWAYS
- What is the EIN of WATERWAYS?
- The employer identification number (EIN) of WATERWAYS is 20-1065856.
- Is WATERWAYS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2004.
- Are donations to WATERWAYS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATERWAYS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WATERWAYS due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WATERWAYS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WATERWAYS?
- The 990 for the year ended December 31, 2024 names Mary Beth Sutton.
- Who are the officers and directors of WATERWAYS?
- The 990 for the year ended December 31, 2024 lists 10 people; 1 received compensation from the organization, the highest $75,055 (Mary Beth Sutton, Executive Director).
- How much revenue does WATERWAYS have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $446,192, expenses of $451,813 and total assets of $357,003 at year end.
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