Nonprofit · EIN 74-2447423
WEST LINCOLN NATURAL GAS DISTRICT
Tax-exempt · BROOKHAVEN, MS 39603
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $189,269 | $192,637 | -$3,368 | $394,799 | $33,955 | $360,844 |
| December 31, 2024 | 990 | $185,344 | $168,104 | $17,240 | $410,351 | $46,616 | $363,735 |
| December 31, 2023 | 990 | $218,684 | $149,502 | $69,182 | $431,167 | $85,869 | $345,298 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $189,269
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $410,351
- Total assets, end of year
- $394,799
- Total liabilities, end of year
- $33,955
- Net assets, end of year
- $360,844
- Land, buildings and equipment
- $163,290
- Net assets without donor restrictions
- $360,844
- Gross receipts
- $189,269
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1986
- State of legal domicile
- MS
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 |
|---|---|---|---|
| D Steven Smith | Superintendent Key employee | 35 | $39,695 |
| A Dale Smith | Operations Mgr Key employee | 35 | $30,061 |
| Wayne J Smith | Director Trustee or director | 1 | $0 |
| D Steven Smith | Director Trustee or director | 6 | $0 |
| A Dale Smith | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| D Steven Smith | Superintendent Key employee | 30 | $29,702 |
| A Dale Smith | Operations Mgr Key employee | 30 | $23,990 |
| Wayne J Smith | Director Trustee or director | 1 | $0 |
| D Steven Smith | Director Trustee or director | 4 | $0 |
| A Dale Smith | Director Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| D Steven Smith | Superintendent Key employee | 30 | $29,702 |
| A Dale Smith | Operations Mgr Key employee | 30 | $23,990 |
| Wayne J Smith | Director Trustee or director | 0 | $0 |
| D Steven Smith | Director Trustee or director | 4 | $0 |
| A Dale Smith | Director Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3117, BROOKHAVEN, MS 39603-7117
- In care of
- % STEVE SMITH
- Principal officer (990 for 2025)
- D Steven Smith, 504 Halbert Heights Rd, Brookhaven, MS 39601
- Signed the 990
- Dewey Smith, Director/Managing Member
- Phone
- (601) 833-8355
Mission
WLNG is set up as a community development member program to supply natural gas as an alternative fuel source to residential and small businesses that otherwise would have to pay higher fuel cost from other sources. 305 members in program for 2025. West Lincoln Natural Gas District has always been a member organization with all its revenue (100%) coming from its members today as well as meeting this requirement in the past. West Lincoln Natural Gas District met the 85% determination factor in 1993 of its income being from amounts collected from members for the sole purpose of meeting loses and expenses, and this still exist today at 100%.
Program accomplishments
- WLNG has only one service accomplishment. The members are provided natural gas from revenue charges for their gas usage and the expenses are paid by those members from the revenue generated. There are no grants involved from anyone. The Code for WLNG expenses is 221000.Expenses $192,637 · revenue $189,269
- There is no 2nd service accomplishments involved.0
- There are no 3rd program service accomplishments.0
- WLNG has only one service accomplishment that was described in 4a. No Other Program Services exist.
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
- 74-2447423
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $394,799
- Income (IRS master file)
- $189,269
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $189,269 | $192,637 | $394,799 | IRS |
| 990 | December 2024 | $185,344 | $168,104 | $410,351 | XML |
| 990 | December 2023 | $218,684 | $149,502 | $431,167 | XML |
| 990 | December 2022 | $230,295 | $186,884 | $402,012 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 74-2447423).
Questions about WEST LINCOLN NATURAL GAS DISTRICT
- What is the EIN of WEST LINCOLN NATURAL GAS DISTRICT?
- The employer identification number (EIN) of WEST LINCOLN NATURAL GAS DISTRICT is 74-2447423.
- Is WEST LINCOLN NATURAL GAS DISTRICT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1994.
- Are donations to WEST LINCOLN NATURAL GAS DISTRICT tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST LINCOLN NATURAL GAS DISTRICT 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 WEST LINCOLN NATURAL GAS DISTRICT 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 WEST LINCOLN NATURAL GAS DISTRICT 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 WEST LINCOLN NATURAL GAS DISTRICT?
- The 990 for the year ended December 31, 2025 names D Steven Smith.
- Who are the officers and directors of WEST LINCOLN NATURAL GAS DISTRICT?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $39,695 (D Steven Smith, Superintendent).
- How much revenue does WEST LINCOLN NATURAL GAS DISTRICT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $189,269, expenses of $192,637 and total assets of $394,799 at year end.
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