Nonprofit · EIN 81-4046432
WATER & LIGHT
Tax-exempt · FLORENCE, OR 97439
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $317,968 | $312,459 | $5,509 | $352,527 | $0 | $352,527 |
| December 31, 2024 | 990 | $302,240 | $252,099 | $50,141 | $347,018 | $0 | $347,018 |
| December 31, 2023 | 990 | $379,566 | $253,689 | $125,877 | $296,878 | $1 | $296,877 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $317,968
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $48,487
- Salaries, compensation and benefits (total)
- $52,766
- Professional fundraising fees
- $0
- Accounting fees
- $7,566
- Occupancy
- $29,242
- Travel
- $8,295
- Depreciation
- $17,626
- Program services (functional)
- $286,323
- Management and general (functional)
- $21,288
- Fundraising (functional)
- $4,848
Balance sheet and other
- Total assets, start of year
- $347,018
- Total assets, end of year
- $352,527
- Total liabilities, end of year
- $0
- Net assets, end of year
- $352,527
- Land, buildings and equipment
- $338,524
- Net assets without donor restrictions
- $352,527
- Gross receipts
- $317,968
- Employees
- 1
- Year formed
- 2016
- State of legal domicile
- OR
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 |
|---|---|---|---|---|
| DUSTIN L HERRING | President Trustee or director, Officer | 40 | $48,000 | $487 |
| CHIP SCOTT | Director Trustee or director | 4 | $0 | $0 |
| JESSE HOPSON | Secretary Trustee or director, Officer | 4 | $0 | $0 |
| ROBBIE WRIGHT | Treasurer Trustee or director, Officer | 4 | $0 | $0 |
| ERIK QUISSELL | Director Trustee or director | 4 | $0 | $0 |
| JESSIC SHELDON | Director Trustee or director | 4 | $0 | $0 |
| ELI SHELDON | Director Trustee or director | 4 | $0 | $0 |
| JOEL PARKER | Director Trustee or director | 4 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DUSTIN L HERRING | President Trustee or director, Officer | 40 | $42,000 | $9,755 |
| CHIP SCOTT | Director Trustee or director | 4 | $0 | $0 |
| BOB PURSCELLEY | Vice President Trustee or director, Officer | 4 | $0 | $0 |
| ROBBIE WRIGHT | Treasurer Trustee or director, Officer | 4 | $0 | $0 |
| JANE ALSOP | Secretary Trustee or director, Officer | 4 | $0 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DUSTIN L HERRING | President Trustee or director, Officer | 40 | $60,475 | $7,000 |
| CHIP SCOTT | Director Trustee or director | 4 | $0 | $0 |
| BOB PURSCELLEY | Vice President Trustee or director, Officer | 4 | $0 | $0 |
| ROBBIE WRIGHT | Treasurer Trustee or director, Officer | 4 | $0 | $0 |
| JANE ALSOP | Secretary Trustee or director, Officer | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 625 HIGHWAY 101 279, FLORENCE, OR 97439-7634
- In care of
- % DUSTIN HERRING
- Mailing address (990-N for 2016)
- 625 Highway 101, Florence OR 97439
- Principal officer (990-N for 2016)
- Dustin Herring, 625 Highway 101, Florence OR 97439
- Signed the 990
- DUSTIN L HERRING, President
- Phone
- (541) 590-2317
- Website
- waterandlight.international
- Return prepared by
- Wayne E Vinson CPA PS
Mission
TO ALLEVIATE POVERTY BY ADVOCATING FOR BASIC HUMAN NEEDS AS WELL AS THROUGH EDUCATION, MENTORSHIP, AND CONSERVATION
Program accomplishments
- 2025 was the first full school year using our new facility. La Tribu Radiante (our after-school and child sponsorship program) was our main focus. It was a year to learn how to utilize our new solar-powered space and implement new curriculum. We were amazed once again by the number of sponsors who came alongside deserving children who worked hard to pursue their education. The number of sponsored children grew to 171 students. Each received a uniform, shoes, a backpack, school supplies, and healthy meals throughout the year. Our wonderful staff of 30 teachers, cooks, and drivers mentored over 400 students attending classes on a weekly basis.A full belly is needed to concentrate on educational goals. Over 19,000 healthy meals were served to our students and staff in 2025. We continued with Spanish, English, math, and computer classes, along with two weeks of swimming camp and sea turtle release field trips for each age group.One of our greatest goals has always been to help students complete their education. As we continue with our mission of long-term transformational development, we are beginning to see results. In 2025, 17 students graduated, and 27 primary-aged students moved on to high school. We implemented a new dynamic early childhood reading program and saw lots of smiles as 33 students went from not knowing their letters to being able to read a book.We are honored each day to walk alongside you and the people of Salinas Grande, being transformed together. Please find your 2025 giving statement attached for tax purposes.La Tribu Radiante (our after-school and child sponsorship program) was our main focus in 2024. We were amazed once again by the amount of sponsors who came alongside deserving children who worked hard to pursue their education. The number of sponsored children grew to 162 students. Each received a uniform, shoes, backpack, school supplies and healthy meals throughout the year. Our wonderful staff of teachers, cooks, and drivers mentored over 400 students attending classes on a weekly basis. 11,430 healthy meals were served and went directly into the hands of hungry children. We continued with Spanish, English, math, and computer classes along with 2 weeks of swimming camp and our first gymnastics camp. One of our greatest goals has always been to help students complete their education. Last year we had one student graduate, but this year, 15 of the students we mentored graduated from high school, and 33 students were promoted from 6th grade into secondary school. Long term transformational development is beginning to show results.Expenses $286,323
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
- 81-4046432
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- International, foreign affairs and national security (Q33)
- Assets (IRS master file)
- $352,527
- Income (IRS master file)
- $317,968
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $317,968 | $312,459 | $352,527 | XML |
| 990 | December 2024 | $302,240 | $252,099 | $347,018 | XML |
| 990 | December 2023 | $379,566 | $253,689 | $296,878 | XML |
| 990 | December 2022 | $253,623 | $280,225 | $171,001 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2016 Officer: Dustin Herring | December 31, 2016 | ≤ $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 81-4046432).
Questions about WATER & LIGHT
- What is the EIN of WATER & LIGHT?
- The employer identification number (EIN) of WATER & LIGHT is 81-4046432.
- Is WATER & LIGHT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to WATER & LIGHT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATER & LIGHT 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 WATER & LIGHT 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 WATER & LIGHT 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 WATER & LIGHT?
- The 990-N for 2016 names Dustin Herring.
- Who are the officers and directors of WATER & LIGHT?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $48,000 (DUSTIN L HERRING, President).
- How much revenue does WATER & LIGHT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $317,968, expenses of $312,459 and total assets of $352,527 at year end.
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All nonprofits in FLORENCE · Oregon · International, foreign affairs and national security