TY 2025 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Victoria McManus......................................................................
Board President

1.00
.................
0.00

120

(2) Lynn Walters......................................................................
Board Vice President

1.00
.................
0.00

120

(3) Kanada Green......................................................................
Board Member

1.00
.................
0.00

(4) Standley Gryder......................................................................
Board Member

1.00
.................
0.00

160

(5) James Lewis......................................................................
Board Member-Maintenance Technician

20.00
.................
0.00

24,173

(6) Emily Fields......................................................................
Board Member

1.00
.................
0.00

(7) Heather Lewis......................................................................
Administrative Financial Officer

20.00
.................
0.00

16,800

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

EROS COMMUNITY WATER SYSTEM

Employer identification number

72-0939165

Return Reference	Explanation
Part VI, Line 2	\| Employee:, Relationship:, Employee:\| James Lewis, Family Relationship, Heather Lewis\|
Part VI, Section A, Line 6	The organization has a single class of members restricted to individuals receiving water service. Each member holds rights outlined in the bylaws typically including voting eligibility on director elections and other approved actions.
Part VI, Section A, Line 7a	\| Class of the Person:, Nature of their rights:\| service users, Members have the right to elect the governing body (board of directors) and participate in member meetings as per the bylaws.\|
Part VI, Section A, Line 8b	The organization records governing body meetings with written minutes detailing attendance key discussions motions and voting outcomes. Any decisions made between meetings are also documented and kept with the organizations records. No committees have independent authority to act on behalf of the governing body.
Part VI, Section B, Line 11a	The Form 990 is prepared by organization staff or contracted preparers and is reviewed by designated officers and or board members prior to filing. Due to timing and operational constraints a complete copy is not routinely distributed to all members of the governing body before submission; however the return is made available for review upon request.
Part VI, Section B, Line 11b	The Form 990 is prepared by the organizations administrative financial officer and is reviewed by the board president and or other officers prior to filing. Any necessary corrections are made before submission.
Part VI, Section C, Line 19	The organization makes its governing documents conflict of interest policy and financial statements available to the public upon request. Requests for such documents may be made to the organizations mailing address and will be provided in a reasonable timeframe.
Part VII, List Of Officers	\| Employee Name:, Description:\| Victoria McManus, The organization provides a modest stipend to board members for attendance at meetings. This policy was adopted to support recruitment and retention of qualified board members due to the limited availability of individuals willing to serve. Compensation is reviewed and approved by the board to ensure it is reasonable.\| Lynn Walters, The organization provides a modest stipend to board members for attendance at meetings. This policy was adopted to support recruitment and retention of qualified board members due to the limited availability of individuals willing to serve. Compensation is reviewed and approved by the board to ensure it is reasonable.\| Kanada Green, The organization provides a modest stipend to board members for attendance at meetings. This policy was adopted to support recruitment and retention of qualified board members due to the limited availability of individuals willing to serve. Compensation is reviewed and approved by the board to ensure it is reasonable.\| Standley Gryder, The organization provides a modest stipend to board members for attendance at meetings. This policy was adopted to support recruitment and retention of qualified board members due to the limited availability of individuals willing to serve. Compensation is reviewed and approved by the board to ensure it is reasonable.\| James Lewis, A member of the Board of Directors also provides maintenance services to the organization. The individual became a board member and subsequently performed maintenance work due to his proximity to the system relevant qualifications and the organizations need for timely and cost-effective operational support. Compensation for maintenance services is based on reasonable fees and is reviewed and approved by disinterested members of the board with the interested individual recusing themselves from discussion and approval of their compensation. The organization is actively seeking additional board members to support ongoing governance needs. As a small rural community water system the organization experiences challenges in recruiting individuals willing to serve on the board.\| Emily Fields, The organization provides a modest stipend to board members for attendance at meetings. This policy was adopted to support recruitment and retention of qualified board members due to the limited availability of individuals willing to serve. Compensation is reviewed and approved by the board to ensure it is reasonable.\| Heather Lewis, The organization engages a contracted administrative and financial coordinator responsible for billing bookkeeping accounts payable reporting and preparation of tax filings. The individual also assists with coordination of meetings and is authorized to execute routine organizational documents including tax and insurance filings as necessary for day-to-day operations. Compensation for these services is established based on reasonable market rates for comparable duties and is reviewed and approved by the board.\|
Part IX, line 11g	\| Description:, Amount:\| core operations maintenance repairs, $43699\|

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: The organization exists to own operate and maintain a community water system that delivers safe and dependable water service to residents within its service area ensuring public health infrastructure maintenance and continuity of service.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	5
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2025 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	0
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	106,268	106,407
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,020	1,049
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	0	0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	107,288	107,456
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	0	0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	143,645	124,629
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	143,645	124,629
19	Revenue less expenses. Subtract line 18 from line 12.......	-36,357	-17,173
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	350,870	335,892
21	Total liabilities (Part X, line 26).............	8,534	10,729
22	Net assets or fund balances. Subtract line 21 from line 20.....	342,336	325,163

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 90,037 including grants of $ 0 ) (Revenue $ 106,407 )
	provide safe affordable water to our community

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses90,037

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	41,453	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a	0
b	Membership dues..		1b	0
c	Fundraising events..		1c	0
d	Related organizations		1d	0
e	Government grants (contributions)		1e	0

f	All other contributions, gifts, grants, and similar amounts not included above		1f	0

g	Noncash contributions included in lines 1a - 1f:$		1g	0

h Total. Add lines 1a-1f.......		0

		Business Code
2a	Utilities	221000	106,407	106,407	0	0
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		106,407

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,049	1,049	0	0
4 Income from investment of tax-exempt bond proceeds			0	0	0	0
5 Royalties...........			0	0	0	0
			(i) Real	(ii) Personal
6a	Gross rents	6a
b	Less: rental expenses	6b
c	Rental income or (loss)	6c
d	Net rental income or (loss).......			0	0		0
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b
c	Gain or (loss)	7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ 0of contributions reported on line 1c). See Part IV, line 18 ....
			8a	0
b	Less: direct expenses ...		8b	0
c	Net income or (loss) from fundraising events..			0		0	0
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a	0
b	Less: direct expenses ...		9b	0
c	Net income or (loss) from gaming activities..			0	0	0	0
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			0
12	Total revenue. See instructions.....			107,456	107,456	0	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......	17,440	0	17,440	0
b	Legal .........	0	0	0	0
c	Accounting ...........	1,140	0	1,140	0
d	Lobbying ...........	0	0	0	0
e	Professional fundraising services. See Part IV, line 17	0			0
f	Investment management fees ......	0	0	0	0
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	43,699	34,222	9,477	0
12	Advertising and promotion ....	0	0	0	0
13	Office expenses .......	5,935	0	5,935	0
14	Information technology ......	0	0	0	0
15	Royalties ..	0	0	0	0
16	Occupancy ...........	0	0	0	0
17	Travel ............	460	0	460	0
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0	0	0	0
19	Conferences, conventions, and meetings ....	0	0	0	0
20	Interest ...........	0	0	0	0
21	Payments to affiliates .......	0	0	0	0
22	Depreciation, depletion, and amortization ..	15,861	15,861	0	0
23	Insurance ...	7,597	7,597	0	0
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	utilites	19,089	19,089	0	0
b	parts for repairs and maintenance	11,000	11,000	0	0
c	credit card/ach processing fees	1,000	1,000	0	0
d	annual clean water act	893	893	0	0
e	All other expenses	515	375	140	0
25	Total functional expenses. Add lines 1 through 24e	124,629	90,037	34,592	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			57,243	1	71,229
2	Savings and temporary cash investments .........			33,439	2	35,524
3	Pledges and grants receivable, net ......			0	3	0
4	Accounts receivable, net .............			26,834	4	11,646
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				0	5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				0	6	0
7	Notes and loans receivable, net ...........			0	7	0
8	Inventories for sale or use ............			0	8	0
9	Prepaid expenses and deferred charges ......			0	9	0
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	728,472
b	Less: accumulated depreciation	10b	510,979	233,354	10c	217,493
11	Investments—publicly traded securities .			0	11	0
12	Investments—other securities. See Part IV, line 11 .....			0	12	0
13	Investments—program-related. See Part IV, line 11 ..			0	13	0
14	Intangible assets ...............			0	14	0
15	Other assets. See Part IV, line 11 ...........			0	15	0
16	Total assets. Add lines 1 through 15 (must equal line 33)...			350,870	16	335,892

17	Accounts payable and accrued expenses .....	0	17	0
18	Grants payable ...	0	18	0
19	Deferred revenue .........	0	19	0
20	Tax-exempt bond liabilities .........	0	20	0
21	Escrow or custodial account liability. Complete Part IV of Schedule D	0	21	0
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
		0	22	0
23	Secured mortgages and notes payable to unrelated third parties ..	0	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	0	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	8,534	25	10,729
26	Total liabilities. Add lines 17 through 25..	8,534	26	10,729

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....	0	29	0
30	Paid-in or capital surplus, or land, building or equipment fund ...	0	30	0
31	Retained earnings, endowment, accumulated income, or other funds	342,336	31	325,163
32	Total net assets or fund balances ...........	342,336	32	325,163
33	Total liabilities and net assets/fund balances ........	350,870	33	335,892

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	0	0		0
b	Buildings ....	0	0	0	0
c	Leasehold improvements	0	0	0	0
d	Equipment ....	0	0	0	0
e	Other .....	0	728,472	510,979	217,493
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..					217,493

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Louisiana Sales Tax	24
Rent Deposits	10,705







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	10,729
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII