Nonprofit · EIN 26-2850223
HEADWATERS INC
Also known as HEAD OF THREE RIVERS PROJECT
Tax-exempt · WHITESBURG, KY 41858
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $89,266 | $84,169 | $5,097 | $108,802 | $0 | $108,802 |
| September 30, 2024 | 990-EZ | $95,762 | $63,467 | $32,295 | $103,705 | $0 | $103,705 |
| September 30, 2023 | 990-EZ | $66,020 | $57,066 | $8,954 | $71,410 | $0 | $71,410 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $50,000
- Program service revenue
- $39,266
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $74,880
- Salaries, compensation and benefits (total)
- $74,880
- Professional fundraising fees
- $0
- Occupancy
- $5,543
- Travel
- $2,317
- Program services (functional)
- $84,169
Balance sheet and other
- Total assets, start of year
- $103,705
- Total assets, end of year
- $108,802
- Total liabilities, end of year
- $0
- Net assets, end of year
- $108,802
- Gross receipts
- $89,266
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2005
- State of legal domicile
- KY
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Deborah Sexton | Mtn Drinking Water Coordinator Key employee, Highest-paid employee | 32 | $43,680 | $43,680 |
| Justin Branham | Executive Director Key employee | 8 | $31,200 | $31,200 |
| Jennifer Honeycutt | Board Member Trustee or director | 1 | $0 | $0 |
| Amelia Pickering | Board Secretary/Treasurer Trustee or director | 5 | $0 | $0 |
| Ron Brunty | Board Member Trustee or director | 1 | $0 | $0 |
| Courtney Rhoades Mullins | Board President Trustee or director | 10 | $0 | $0 |
| Roy Crawford | Board Member Trustee or director | 1 | $0 | $0 |
990-EZ for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jennifer Honeycutt | Board Member | 1 | $0 |
| Amelia Pickering | Board Secretary/Treasurer | 5 | $0 |
| Ron Brunty | Board Member | 1 | $0 |
| Curtis Cox | Board Member | 1 | $0 |
| Jessica Shelton Miles | Board Member | 1 | $0 |
| Courtney Rhoades Mullins | Board President | 10 | $0 |
| Roy Crawford | Board Member | 1 | $0 |
990-EZ for the year ended September 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Evan Smith | Board Member | 1 | $0 |
| Jennifer Honeycutt | Board Member | 1 | $0 |
| Amelia Pickering | Board Secretary/Treasurer | 5 | $0 |
| Ron Brunty | Board Member | 1 | $0 |
| Curtis Cox | Board Member | 1 | $0 |
| Jessica Shelton Miles | Board Member | 0 | $0 |
| Courtney Rhoades Mullins | Board President | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1422, WHITESBURG, KY 41858-1422
- In care of
- % REGINA DONOUR
- Mailing address (990-N for 2019)
- PO Box 1422, Whitesburg KY 41858
- Principal officer (990 for 2024)
- Courtney Rhoades Mullins, PO Box 1422, Whitesburg, KY 41858
- Principal officer (990-N for 2019)
- Evan Smith, PO Box 1422, Whitesburg KY 41858
- Signed the 990
- Amelia Pickering, Board Secretary
- Phone
- (606) 335-2610
- Website
- www.kyheadwaters.org
Mission
In response to water-quality concerns, community members formed Headwaters in 2005 to promote local water resource management and encourage the stewardship of Letcher County waterways. Headwaters works with a variety of community members, local educators, elected leaders, researchers and academics to lead water sampling efforts and school and community environmental education.
Program accomplishments
- Because the three rivers, Kentucky, Cumberland, and Big Sandy, with headwaters in Letcher County continue to have frequent water quality violations, Headwaters' work to assist in determining causes and working toward solutions continues. One aspect of this work is through the continuation of our partnership on the Mountain Drinking Water Project (MDWP). This project is a collaboration between US Academic leads, Dr. Jason Unrine and Dr. Anna Hoover with the University of Kentucky (UK) and Headwaters' Research Coordinator, Deborah Sexton. As work on the project continues, the number of citizen scientists (CS) has expanded through the recruitment of additional local citizen scientists to collect water samples from their homes which are analyzed to help determine the causes of and solutions for problems related to disinfection byproducts. Sixteen CS have completed training administered by our research coordinator in the proper procedure to collect samples from their homes on designated days which were/are placed in coolers with ice packs, promptly collected from the homes by the research coordinator, and safely packaged on additional ice for overnight shipment to the UK lab for extraction. Required supplies are ordered and replenished by the research coordinator for each sampling. All CS are near the completion of their second year of sampling. All collected data will be used in analyses and reporting. A community report out is scheduled for November 2025. While there is on-going communication between the CS and the research coordinator, there is also regular correspondence and meetings among the academic leads, the research coordinator, and those completing the analyses at the UK lab to maintain and keep the lines of communication open and the project moving forward as designed. Citizen scientists have contact information for the academic leads as well. In addition, members of other community based organizations, the health sector, water utilities companies, and governing agencies on both the local and state levels continue their work on the Stakeholder Consultation Core to provide input, facilitate dialogue, and to assist in building trust in all partners involved. The collaboration among all those involved works toward a major goal of Headwaters: to assist in the solution(s) to bring clean, safe water to all.Expenses $45,589 · revenue $39,266
- Because Headwaters, Inc.'s vision is to be a part of a community where members are committed to and take responsibility for clean water and a desirable environment, our executive director, Justin Branham, works toward the development and implementation of projects, relationships, collaborations, and other endeavors committed to that vision. Justin Branham was hired as Executive Director in May of 2024. He works as a liaison with many community agencies and organizations to share and expand Headwaters' vision, goals, and objectives. Those facets include small municipalities, local governments, and the general public. In addition, he works with grant facilitation, including the Mountain Drinking Water Project, and documentation to share ideas, identify issues, provide background knowledge, and propose solutions to address specific water quality and environmental issues. Branham is very community-minded and has a strong scientific background. His work as our executive director melds the two together and provides a key component as Headwaters moves forward in its efforts to take responsibility for clean water and a desirable environment.Expenses $38,580 · revenue $50,000
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990-EZ on file |
IRS record
- EIN
- 26-2850223
- 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
- 2009
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C30)
- Assets (IRS master file)
- $108,802
- Income (IRS master file)
- $89,266
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $89,266 | $84,169 | $108,802 | XML |
| 990-EZ | September 2024 | $95,762 | $63,467 | $103,705 | XML |
| 990-EZ | September 2023 | $66,020 | $57,066 | $71,410 | XML |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-EZ | September 2021 | – | – | – | IRS |
| 990-N for 2019 Officer: Evan Smith | September 30, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Evan Smith | September 30, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-2850223).
Questions about HEADWATERS INC
- What is the EIN of HEADWATERS INC?
- The employer identification number (EIN) of HEADWATERS INC is 26-2850223.
- Is HEADWATERS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to HEADWATERS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEADWATERS INC 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 HEADWATERS INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEADWATERS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of HEADWATERS INC?
- The 990 for the year ended September 30, 2025 names Courtney Rhoades Mullins.
- Who are the officers and directors of HEADWATERS INC?
- The 990 for the year ended September 30, 2025 lists 7 people; 2 received compensation from the organization, the highest $43,680 (Deborah Sexton, Mtn Drinking Water Coordinator).
- How much revenue does HEADWATERS INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $89,266, expenses of $84,169 and total assets of $108,802 at year end.
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