Nonprofit · EIN 93-0550666
SOUTH PRAIRIE WATER ASSOCIATION
Tax-exempt · TILLAMOOK, OR 97141
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $170,530 | $113,406 | $57,124 | $861,065 | $8,532 | $852,533 |
| October 31, 2024 | 990 | $193,936 | $134,184 | $59,752 | $803,875 | $8,466 | $795,409 |
| October 31, 2023 | 990 | $201,128 | $155,516 | $45,612 | $747,872 | $12,215 | $735,657 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $145,091
- Investment income
- $25,439
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $21,105
- Salaries, compensation and benefits (total)
- $22,998
- Professional fundraising fees
- $0
- Accounting fees
- $1,859
- Depreciation
- $1,898
- Program services (functional)
- $92,763
- Management and general (functional)
- $20,643
Balance sheet and other
- Total assets, start of year
- $803,875
- Total assets, end of year
- $861,065
- Total liabilities, end of year
- $8,532
- Net assets, end of year
- $852,533
- Land, buildings and equipment
- $19,764
- Net assets without donor restrictions
- $852,533
- Gross receipts
- $170,530
- Employees
- 4
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 October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUANE RAWE | Director Trustee or director | 1 | $0 |
| BRIAN ARTHUR | Director Trustee or director | 1 | $0 |
| TOM LEONNIG | Director Trustee or director | 1 | $0 |
| COBY RIEGER | President Officer | 1 | $0 |
| DAVID BURT | Vice President Officer | 1 | $0 |
990 for the year ended October 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUANE RAWE | Director Trustee or director | 1 | $0 |
| BRIAN ARTHUR | Director Trustee or director | 1 | $0 |
| TOM LEONNIG | Director Trustee or director | 1 | $0 |
| COBY RIEGER | President Officer | 1 | $0 |
| DAVID BURT | Vice President Officer | 1 | $0 |
990 for the year ended October 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DUANE RAWE | Director Trustee or director | 1 | $0 |
| BOB WILLHITE | Director Trustee or director | 1 | $0 |
| TOM LEONNIG | Director Trustee or director | 1 | $0 |
| COBY RIEGER | President Officer | 1 | $0 |
| DAVID BURT | Vice President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 8460 BEWLEY CREEK RD, TILLAMOOK, OR 97141-9597
- Signed the 990
- COBY RIEGER, President
- Phone
- (503) 842-6872
- Return prepared by
- ROESENER & SHIVELEY LLP
Mission
THE ASSOCIATION WAS ORGANIZED TO CONSTRUCT, MAINTAIN AND OPERATE A WATER SYSTEM THAT SUPPLIES WATER FOR DOMESTIC, AGRICULTURAL AND COMMERCIAL PURPOSES TO THE ASSOCIATION MEMBERS.
Program accomplishments
- PROVIDE WATER FOR MEMBERS OF ASSOCIATION.Expenses $92,763
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 October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 93-0550666
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1977
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $861,065
- Income (IRS master file)
- $170,530
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $170,530 | $113,406 | $861,065 | XML |
| 990 | October 2024 | $193,936 | $134,184 | $803,875 | XML |
| 990 | October 2023 | $201,128 | $155,516 | $747,872 | XML |
| 990 | October 2022 | $190,036 | $149,254 | $702,664 | IRS |
| 990 | October 2021 | – | – | – | IRS |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | 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 93-0550666).
Questions about SOUTH PRAIRIE WATER ASSOCIATION
- What is the EIN of SOUTH PRAIRIE WATER ASSOCIATION?
- The employer identification number (EIN) of SOUTH PRAIRIE WATER ASSOCIATION is 93-0550666.
- Is SOUTH PRAIRIE WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1977.
- Are donations to SOUTH PRAIRIE WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SOUTH PRAIRIE 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 SOUTH PRAIRIE WATER ASSOCIATION due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOUTH PRAIRIE WATER ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who are the officers and directors of SOUTH PRAIRIE WATER ASSOCIATION?
- The 990 for the year ended October 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SOUTH PRAIRIE WATER ASSOCIATION have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $170,530, expenses of $113,406 and total assets of $861,065 at year end.
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