Nonprofit · EIN 88-0185405
WATER EMPLOYEES ASSOCIATION
Tax-exempt · LAS VEGAS, NV 89106
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $72,201 | $16,442 | $55,759 | $669,550 | $3,976 | $665,574 |
| December 31, 2024 | 990 | $72,627 | $20,576 | $52,051 | $610,551 | $736 | $609,815 |
| December 31, 2023 | 990 | $76,247 | $17,662 | $58,585 | $557,877 | $113 | $557,764 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $71,905
- Investment income
- $296
- 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
- Accounting fees
- $1,375
- Depreciation
- $1,353
- Program services (functional)
- $10,162
- Management and general (functional)
- $4,927
Balance sheet and other
- Total assets, start of year
- $610,551
- Total assets, end of year
- $669,550
- Total liabilities, end of year
- $3,976
- Net assets, end of year
- $665,574
- Land, buildings and equipment
- $4,541
- Net assets without donor restrictions
- $665,574
- Gross receipts
- $72,201
- Employees
- 0
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 |
|---|---|---|---|
| JAMES BAINES | Director Trustee or director | 1 | $0 |
| DEMTRIO LUCERO | Director Trustee or director | 1 | $0 |
| FRANK DE LUNA | Vice President Officer | 1 | $0 |
| KYONG KIM | President Officer | 1 | $0 |
| JOHN LANZA | Secretary-Treas Officer | 10 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN BLOYED | Director Trustee or director | 1 | $0 |
| FRANK DE LUNA | Vice President Officer | 1 | $0 |
| KYONG KIM | President Officer | 1 | $0 |
| JOHN LANZA | Secretary-Treas Officer | 10 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEREMY CHOMAKOS | Director Trustee or director | 1 | $0 |
| FRANK DE LUNA | Director Trustee or director | 1 | $0 |
| JAMES DENSON | Vice President Officer | 1 | $0 |
| KYONG KIM | President Officer | 1 | $0 |
| JOHN LANZA | Secretary-Treas Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 840 S RANCHO DR STE 4 PMB 550, LAS VEGAS, NV 89106-3800
- Principal officer (990 for 2025)
- JOHN LANZA, 840 S RANCHO DR 4-550, LAS VEGAS, NV 89106
- Signed the 990
- JOHN LANZA, Secretary-Treas
- Phone
- (702) 499-8687
- Return prepared by
- GILMORE & GILMORE CPAS PC
Mission
CONTRACT NEGOTIATION, REPRESENTATION AND ARBITRATION FOR APPROXIMATELY 260 MEMBERS
Program accomplishments
- TO REPRESENT THE FIELD UNIT EMPLOYEES OF THE LAS VEGAS VALLEY WATER DISTRICT IN THE GENERAL LAS VEGAS, NEVADA AREA.
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
- 88-0185405
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1983
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $669,550
- Income (IRS master file)
- $72,201
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $72,201 | $16,442 | $669,550 | XML |
| 990 | December 2024 | $72,627 | $20,576 | $610,551 | XML |
| 990 | December 2023 | $76,247 | $17,662 | $557,877 | XML |
| 990 | December 2022 | $74,875 | $19,419 | $500,891 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | 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 88-0185405).
Questions about WATER EMPLOYEES ASSOCIATION
- What is the EIN of WATER EMPLOYEES ASSOCIATION?
- The employer identification number (EIN) of WATER EMPLOYEES ASSOCIATION is 88-0185405.
- Is WATER EMPLOYEES ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1983.
- Are donations to WATER EMPLOYEES ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WATER EMPLOYEES 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 WATER EMPLOYEES 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 WATER EMPLOYEES 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 WATER EMPLOYEES ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JOHN LANZA.
- Who are the officers and directors of WATER EMPLOYEES ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does WATER EMPLOYEES ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $72,201, expenses of $16,442 and total assets of $669,550 at year end.
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