Nonprofit · EIN 26-3999186
WATERLEGACY
Tax-exempt · DULUTH, MN 55803
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $260,595 | $269,636 | -$9,041 | $990,404 | $13,369 | $977,035 |
| September 30, 2024 | 990 | $1,079,296 | $205,497 | $873,799 | $998,485 | $8,888 | $989,597 |
| September 30, 2023 | 990-EZ | $185,256 | $226,329 | -$41,073 | $115,547 | $0 | $115,547 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $231,011
- Program service revenue
- $0
- Investment income
- $29,584
- Net gain from sales of assets
- $815
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $118,000
- Accounting fees
- $19,725
- Travel
- $9,109
- Program services (functional)
- $237,163
- Management and general (functional)
- $26,668
- Fundraising (functional)
- $5,805
Balance sheet and other
- Total assets, start of year
- $998,485
- Total assets, end of year
- $990,404
- Total liabilities, end of year
- $13,369
- Net assets, end of year
- $977,035
- Net assets without donor restrictions
- $977,035
- Gross receipts
- $267,558
- Employees
- 0
- Volunteers
- 200
- Year formed
- 2009
- State of legal domicile
- MN
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 |
|---|---|---|---|
| Paula Maccabee | Executive Director Trustee or director | 40 | $118,000 |
| Lise Abazs | Treasurer Trustee or director, Officer | 4 | $9,725 |
| Janet Keough | President Trustee or director, Officer | 4 | $0 |
| Don Arnosti | Board Member Trustee or director | 1 | $0 |
| Ricky DeFoe | Board Member Trustee or director | 1 | $0 |
| Karla Anderson | Board Member Trustee or director | 1 | $0 |
| Gwen Chynoweth | Board Member Trustee or director | 1 | $0 |
| Mike Maleska | Board Member Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ricky DeFoe | Board Member Trustee or director | 2 | $0 |
| Don Arnosti | Board Member Trustee or director | 2 | $0 |
| Karla Anderson | Board Member Trustee or director | 2 | $0 |
| Janet Keough | President Officer | 4 | $0 |
| Matt Tyler | Vice President Officer | 2 | $0 |
| Lise Abazs | Treasurer Officer | 4 | $0 |
990-EZ for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Janet Keough | President | 5 | $0 |
| Matt Tyler | Vice President | 5 | $0 |
| Lise Abazs | Treasurer | 5 | $0 |
| Leah Phifer | Board Member | 2.5 | $0 |
| Ricky DeFoe | Board Member | 2.5 | $0 |
| Don Arnosti | Board Member | 2.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3276, DULUTH, MN 55803-3276
- In care of
- % ADMIN OFFICE
- Mailing address (990-N for 2009)
- Admin office PO Box 2472, Inver Grove MN 55076
- Principal officer (990 for 2024)
- Jan Keough, 2787 Northwoods Lane, Duluth, MN 55803
- Principal officer (990-N for 2009)
- Diadra Decker, Admin office PO Box 2472, Inver Grove MN 55076
- Signed the 990
- Lise Abazs, Treasurer
- Phone
- (218) 226-8361
- Website
- WaterLegacy.org
Mission
Protect water resources & the communities that rely on them.
Program accomplishments
- Advocacy-Legal Services for Water Advocacy. Protect water resources, aquatic life, wild rice and human health from mining related pollution. Advocate for rigorous environmental review and permitting to protect public health, safety, and the environment. Results: Water quality standards in rule and environmental review enforced in permits. Collaborated with federal, state, and tribal agencies and citizen groups.Expenses $127,522
- Public Outreach & Support. Awareness and advocacy via organizing, technical research, exhibits, flyers, petitions, presentations, panels, phoning, convening, workshops, website, provide media, email, printing/copies and filings. Results: Engaged citizens in clean water protectionExpenses $109,641
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 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 26-3999186
- 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 (C05)
- Assets (IRS master file)
- $990,404
- Income (IRS master file)
- $267,558
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $260,595 | $269,636 | $990,404 | XML |
| 990 | September 2024 | $1,079,296 | $205,497 | $998,485 | XML |
| 990-EZ | September 2023 | $185,256 | $226,329 | $115,547 | XML |
| 990-EZ | September 2022 | – | – | – | IRS |
| 990-EZ | September 2021 | – | – | – | IRS |
| 990-EZ | September 2020 | – | – | – | IRS |
| 990-N for 2009 Officer: Diadra Decker | September 30, 2010 | ≤ $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 26-3999186).
Questions about WATERLEGACY
- What is the EIN of WATERLEGACY?
- The employer identification number (EIN) of WATERLEGACY is 26-3999186.
- Is WATERLEGACY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to WATERLEGACY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATERLEGACY 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 WATERLEGACY due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WATERLEGACY 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 WATERLEGACY?
- The 990 for the year ended September 30, 2025 names Jan Keough.
- Who are the officers and directors of WATERLEGACY?
- The 990 for the year ended September 30, 2025 lists 8 people; 2 received compensation from the organization, the highest $118,000 (Paula Maccabee, Executive Director).
- How much revenue does WATERLEGACY have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $260,595, expenses of $269,636 and total assets of $990,404 at year end.
Other nonprofits in DULUTH
- LAKE SUPERIOR CENTER EIN 41-1659809 · last filed 990 for 2025
- ECOLIBRIUM3 EIN 45-2746481 · last filed 990 for 2025
- HARTLEY NATURE CENTER EIN 36-3507636 · last filed 990 for 2025
- SUGARLOAF THE NORTH SHORE STEWARDSHIP ASSOCIATION EIN 41-1730982 · last filed 990 for 2024
- ST LOUIS RIVER ALLIANCE EIN 41-1837754 · last filed 990 for 2025
- RAJALA WOODS FOUNDATION EIN 82-2662403 · last filed 990-PF for 2024
- CYCLISTS OF THE GITCHEE GUMEE SHORES INC EIN 37-1590122 · last filed 990 for 2024
- MINNESOTA POINT PRESERVATION SOCIETY INC EIN 90-0747954 · last filed 990-EZ for 2025