Nonprofit · EIN 61-0913668
KIRKSVILLE WATER ASSOCIATION
Tax-exempt · RICHMOND, KY 40476
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,816,146 | $1,405,669 | $410,477 | $5,043,090 | $571,047 | $4,472,043 |
| December 31, 2024 | 990 | $1,322,490 | $1,320,065 | $2,425 | $4,680,762 | $619,196 | $4,061,566 |
| December 31, 2023 | 990 | $1,216,911 | $1,289,987 | -$73,076 | $4,747,021 | $687,880 | $4,059,141 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $409,397
- Program service revenue
- $1,396,706
- Investment income
- $8,093
- Other revenue
- $1,950
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $85,144
- Other salaries and wages
- $189,863
- Salaries, compensation and benefits (total)
- $275,007
- Professional fundraising fees
- $0
- Legal fees
- $8,290
- Accounting fees
- $12,000
- Depreciation
- $219,014
Balance sheet and other
- Total assets, start of year
- $4,680,762
- Total assets, end of year
- $5,043,090
- Total liabilities, end of year
- $571,047
- Net assets, end of year
- $4,472,043
- Land, buildings and equipment
- $3,745,668
- Net assets without donor restrictions
- $4,368,643
- Net assets with donor restrictions
- $103,400
- Gross receipts
- $1,816,146
- Employees
- 5
- Year formed
- 1970
- 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 |
|---|---|---|---|
| PAUL AARON OWENS | MANAGER Officer | 40 | $66,544 |
| WAYNE LONG | CHAIRMAN Trustee or director, Officer | 5 | $4,150 |
| WINKLER ALFRED | VICE-CHAIRMA Trustee or director, Officer | 5 | $3,650 |
| JOANNA JONES | SECRETARY Trustee or director, Officer | 5 | $3,600 |
| BOBBY POWELL | TREASURER Trustee or director | 5 | $3,600 |
| SHANNON YOUNG | BOARD MEMBER Trustee or director | 5 | $3,600 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL AARON OWENS | MANAGER Officer | 40 | $61,662 |
| WAYNE LONG | CHAIRMAN Trustee or director, Officer | 5 | $4,550 |
| WINKLER ALFRED | VICE-CHAIRMA Trustee or director, Officer | 5 | $3,900 |
| BOBBY POWELL | TREASURER Trustee or director | 5 | $3,900 |
| SHANNON YOUNG | BOARD MEMBER Trustee or director | 5 | $3,900 |
| JOANNA JONES | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PAUL AARON OWENS | MANAGER Officer | 40 | $58,023 |
| WAYNE LONG | CHAIRMAN Trustee or director, Officer | 2 | $4,200 |
| WINKLER ALFRED | VICE-CHAIRMA Trustee or director, Officer | 2 | $3,600 |
| BOBBY POWELL | TREASURER Trustee or director | 2 | $3,600 |
| SHANNON YOUNG | BOARD MEMBER Trustee or director | 2 | $3,600 |
| JOANNA JONES | SECRETARY Trustee or director, Officer | 2 | $2,400 |
Address and contacts
- Address (IRS master file)
- PO BOX 1150, RICHMOND, KY 40476-1150
- Mailing address (990-N for 2015)
- P O BOX 670, RICHMOND KY 40475
- Principal officer (990 for 2025)
- PAUL AARON OWENS
- Principal officer (990-N for 2015)
- BILLY MAY, PO BOX 670, RICHMOND KY 40475
- Signed the 990
- PAUL AARON OWENS, MANAGER
- Phone
- (859) 624-1735
- Return prepared by
- CRAFT WANINGER NOBLE & COMPANY PLLC
Mission
TO SERVE THE CITIZENS OF MADISON COUNTY WHO DO NOT HAVE ACCESS TO WATER THROUGH OTHER UTILITY DISTRICTS
Program accomplishments
- TO PROVIDE WATER SERVICES TO THOSE IN MADISON COUNTY WHO DO NOT HAVE ACCESS THROUGH OTHER UTILITY DISTRICTS.
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
- 61-0913668
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 2000
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y22)
- Assets (IRS master file)
- $5,043,090
- Income (IRS master file)
- $1,816,146
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,816,146 | $1,405,669 | $5,043,090 | XML |
| 990 | December 2024 | $1,322,490 | $1,320,065 | $4,680,762 | XML |
| 990 | December 2023 | $1,216,911 | $1,289,987 | $4,747,021 | XML |
| 990 | December 2022 | $1,413,512 | $1,223,821 | $4,879,549 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2015 Officer: BILLY MAY | December 31, 2015 | ≤ $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 61-0913668).
Questions about KIRKSVILLE WATER ASSOCIATION
- What is the EIN of KIRKSVILLE WATER ASSOCIATION?
- The employer identification number (EIN) of KIRKSVILLE WATER ASSOCIATION is 61-0913668.
- Is KIRKSVILLE WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 2000.
- Are donations to KIRKSVILLE WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KIRKSVILLE WATER ASSOCIATION 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 KIRKSVILLE WATER ASSOCIATION 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 KIRKSVILLE WATER ASSOCIATION 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 KIRKSVILLE WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 names PAUL AARON OWENS.
- Who are the officers and directors of KIRKSVILLE WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 6 received compensation from the organization, the highest $66,544 (PAUL AARON OWENS, MANAGER).
- How much revenue does KIRKSVILLE WATER ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,816,146, expenses of $1,405,669 and total assets of $5,043,090 at year end.
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