Nonprofit · EIN 61-0904314
WESTERN ROCKCASTLE WATER ASSOCIATION INC
Tax-exempt (reinstated) · MOUNT VERNON, KY 40456
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,534,332 | $2,878,499 | -$344,167 | $6,454,943 | $3,210,718 | $3,244,225 |
| December 31, 2024 | 990 | $2,849,023 | $2,609,672 | $239,351 | $6,930,282 | $3,341,890 | $3,588,392 |
| December 31, 2023 | 990 | $2,209,285 | $2,475,676 | -$266,391 | $6,047,453 | $2,698,412 | $3,349,041 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $2,479,153
- Investment income
- $1,906
- Other revenue
- $53,273
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $641,961
- Salaries, compensation and benefits (total)
- $641,961
- Professional fundraising fees
- $0
- Accounting fees
- $24,779
- Depreciation
- $333,474
Balance sheet and other
- Total assets, start of year
- $6,930,282
- Total assets, end of year
- $6,454,943
- Total liabilities, end of year
- $3,210,718
- Net assets, end of year
- $3,244,225
- Land, buildings and equipment
- $5,425,284
- Net assets without donor restrictions
- $3,244,225
- Gross receipts
- $2,534,332
- Employees
- 10
- Year formed
- 1972
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAULA DEBORDE | EXECUTIVE DI Officer | 40 | $70,369 | $5,297 |
| JULIE PIGG | SECRETARY/TR Trustee or director, Officer | 1 | $0 | $0 |
| TERRY RENNER | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| MIKE SILCOX | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
| DARRELL WHITAKER | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JERRY WOODALL | BOARD MEMBER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAULA DEBORDE | EXECUTIVE DI Officer | 40 | $67,273 | $5,063 |
| EDDIE J HAMM | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ALBERT MARTIN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JULIE PIGG | SECRETARY/TR Trustee or director, Officer | 1 | $0 | $0 |
| DARRELL WHITAKER | VICE PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| JERRY WOODALL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAULA DEBORDE | EXXCUTIVE DI Officer | 40 | $69,966 |
| EDDIE J HAMM | PRESIDENT Trustee or director, Officer | 1 | $7,200 |
| ALBERT MARTIN | BOARD MEMBER Trustee or director | 1 | $7,200 |
| JULIE PIGG | SECRETARY/TR Trustee or director, Officer | 1 | $7,200 |
| DARRELL WHITAKER | VICE PRESIDE Trustee or director, Officer | 1 | $7,200 |
| JERRY WOODALL | BOARD MEMBER Trustee or director | 1 | $7,200 |
Address and contacts
- Address (IRS master file)
- PO BOX 627, MOUNT VERNON, KY 40456-0627
- Principal officer (990 for 2025)
- PAULA DEBORDE, 435 HWY 150, MT VERNON, KY 40456
- Signed the 990
- PAULA DEBORDE, EXECUTIVE DIRECTOR
- Phone
- (606) 256-8283
- Return prepared by
- SK LEE CPAS PSC
Mission
PROVIDING WATER SOURCES AND SERVICES TO WESTERN ROCKCASTLE CUSTOMERS THAT ARE LOCATED IN ROCKCASTLE COUNTY AND SURROUNDING COUNTINES IN KENTUCKY.
Program accomplishments
- PROVIDING WATER AND SERVICES TO CUSTOMERS LOCATED WITHIN WESTERN ROCKCASTLE AND SURROUNDING COUNTINES LOCATED IN ROCKCASTLE COUNTY KENTUCKY.
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 | 990 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
- 61-0904314
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $6,454,943
- Income (IRS master file)
- $2,534,332
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- March 10, 2014
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,534,332 | $2,878,499 | $6,454,943 | XML |
| 990 | December 2024 | $2,849,023 | $2,609,672 | $6,930,282 | IRS |
| 990 | December 2023 | $2,209,285 | $2,475,676 | $6,047,453 | XML |
| 990 | December 2022 | $2,556,629 | $2,499,304 | $6,374,167 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 61-0904314).
Questions about WESTERN ROCKCASTLE WATER ASSOCIATION INC
- What is the EIN of WESTERN ROCKCASTLE WATER ASSOCIATION INC?
- The employer identification number (EIN) of WESTERN ROCKCASTLE WATER ASSOCIATION INC is 61-0904314.
- Is WESTERN ROCKCASTLE WATER ASSOCIATION INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to WESTERN ROCKCASTLE WATER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WESTERN ROCKCASTLE WATER ASSOCIATION 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 WESTERN ROCKCASTLE WATER ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN ROCKCASTLE WATER ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WESTERN ROCKCASTLE WATER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names PAULA DEBORDE.
- Who are the officers and directors of WESTERN ROCKCASTLE WATER ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $70,369 (PAULA DEBORDE, EXECUTIVE DI).
- How much revenue does WESTERN ROCKCASTLE WATER ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,534,332, expenses of $2,878,499 and total assets of $6,454,943 at year end.
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All nonprofits in MOUNT VERNON · Kentucky · Mutual and membership benefit