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Nonprofit · EIN 64-0500305

LINCOLN RURAL WATER ASSOC INC

Tax-exempt · BROOKHAVEN, MS 39602

Financials

$2.6M$2M2023$2.3M$2.2M2024$2.5M$2.5M2025
Revenue Expenses · by fiscal year end
Financials of LINCOLN RURAL WATER ASSOC INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$2,522,953$2,478,695$44,258$12,281,662$3,383,758$8,897,904
December 31, 2024990$2,292,087$2,205,800$86,287$10,246,906$1,393,260$8,853,646
December 31, 2023990$2,590,872$2,044,990$545,882$10,141,634$1,374,275$8,767,359
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$2,482,119
Investment income
$40,834
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$620,203
Salaries, compensation and benefits (total)
$668,366
Professional fundraising fees
$0
Legal fees
$21,622
Depreciation
$431,950

Balance sheet and other

Total assets, start of year
$10,246,906
Total assets, end of year
$12,281,662
Total liabilities, end of year
$3,383,758
Net assets, end of year
$8,897,904
Land, buildings and equipment
$6,915,308
Net assets without donor restrictions
$8,897,904
Gross receipts
$2,529,452
Employees
11
Year formed
1968
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.

NameTitleHours / weekCompensation
EDWARD CASEDIRECTOR
Trustee or director
–$0
MIKE ELLIOTTDIRECTOR
Trustee or director
–$0
JOHNNY KINGDIRECTOR
Trustee or director
–$0
DALE LOWERYDIRECTOR
Trustee or director
–$0
TOMMY CUPITPRESIDENT
Officer
–$0
KEITH LEWISSEC/TREAS
Officer
–$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
EDWARD CASEDIRECTOR
Trustee or director
–$0
MIKE ELLIOTTDIRECTOR
Trustee or director
–$0
JOHNNY KINGDIRECTOR
Trustee or director
–$0
DALE LOWERYDIRECTOR
Trustee or director
–$0
TOMMY CUPITPRESIDENT
Officer
–$0
KEITH LEWISSEC/TREAS
Officer
–$0
990 for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
MIKE ELLIOTTDIRECTOR
Trustee or director
–$0
JOHNNY KINGDIRECTOR
Trustee or director
–$0
DALE LOWERYDIRECTOR
Trustee or director
–$0
TOMMY CUPITPRESIDENT
Officer
–$0
KEITH LEWISSEC/TREAS
Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 712, BROOKHAVEN, MS 39602-0712
Principal officer (990 for 2025)
TOMMY CUPIT, 2524 HEUCKS RETREAT, WESSON, MS 39191
Signed the 990
TOMMY CUPIT, PRESIDENT
Phone
(601) 833-6449
Return prepared by
JEANNIE PYEATT CPA PLLC

Mission

PROVIDE SAFE, CLEAN WATER TO RURAL COMMUNITIES.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE SAFE, CLEAN WATER TO RURAL COMMUNITIES.
    revenue $2,482,119
  • PROVIDE SAFE, CLEAN WATER TO RURAL COMMUNITIES.
    Expenses $2,478,695

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
64-0500305
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1996
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$12,281,662
Income (IRS master file)
$2,529,452

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$2,522,953$2,478,695$12,281,662XML
990December 2024$2,292,087$2,205,800$10,246,906XML
990December 2023$2,590,872$2,044,990$10,141,634XML
990December 2022$2,084,801$1,983,736$9,494,287IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 64-0500305).

Questions about LINCOLN RURAL WATER ASSOC INC

What is the EIN of LINCOLN RURAL WATER ASSOC INC?
The employer identification number (EIN) of LINCOLN RURAL WATER ASSOC INC is 64-0500305.
Is LINCOLN RURAL WATER ASSOC INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1996.
Are donations to LINCOLN RURAL WATER ASSOC INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LINCOLN RURAL WATER ASSOC INC 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 LINCOLN RURAL WATER ASSOC INC 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 LINCOLN RURAL WATER ASSOC INC 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 LINCOLN RURAL WATER ASSOC INC?
The 990 for the year ended December 31, 2025 names TOMMY CUPIT.
Who are the officers and directors of LINCOLN RURAL WATER ASSOC INC?
The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does LINCOLN RURAL WATER ASSOC INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $2,522,953, expenses of $2,478,695 and total assets of $12,281,662 at year end.

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