Civic Intelligence

Water Management Association of Oh

EIN 23-7197160 • 501(c)3 • Berea, OH

Profile

Organization of water resource professionals to promote and educate others about water resourses and conservation.

441 W Bagley Rd 200Berea, OH 44017

wmao.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

42nd percentile

-1.0%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

57th percentile

0.9%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$305,532

Up $2,673 (+0.9%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$305,532

Up $2,673 (+0.9%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin42nd percentile

Revenue

Up

$234,258

Up $42,996 (+22%) from 2023

Expenses

Up

$236,653

Up $112,441 (+91%) from 2023

Net Income

Down

-$2,395

Down $69,445 (-104%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2013: $140,692Net Assets 2013: $140,6922013Assets 2014: $136,561Net Assets 2014: $136,5612014Assets 2015: $220,231Liabilities 2015: $0Net Assets 2015: $220,2312015Assets 2016: $261,909Liabilities 2016: $0Net Assets 2016: $261,9092016Assets 2017: $277,230Liabilities 2017: $0Net Assets 2017: $277,2302017Assets 2018: $243,574Liabilities 2018: $0Net Assets 2018: $243,5742018Assets 2019: $264,730Liabilities 2019: $0Net Assets 2019: $264,7302019Assets 2020: $284,026Liabilities 2020: $0Net Assets 2020: $284,0262020Assets 2021: $254,065Liabilities 2021: $0Net Assets 2021: $254,0652021Assets 2022: $234,022Liabilities 2022: $0Net Assets 2022: $234,0222022Assets 2023: $302,859Liabilities 2023: $0Net Assets 2023: $302,8592023Assets 2024: $305,532Liabilities 2024: $0Net Assets 2024: $305,5322024

Highlighted filing

2024

Assets$305,532
Liabilities$0
Net Assets$305,532
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2013: $131,644Expenses 2013: $135,014Net Income 2013: -$3,3702013Revenue 2014: $111,365Expenses 2014: $115,496Net Income 2014: -$4,1312014Revenue 2015: $97,307Expenses 2015: $100,372Net Income 2015: -$3,0652015Revenue 2016: $153,668Expenses 2016: $111,990Net Income 2016: $41,6782016Revenue 2017: $135,346Expenses 2017: $120,025Net Income 2017: $15,3212017Revenue 2018: $74,198Expenses 2018: $107,854Net Income 2018: -$33,6562018Revenue 2019: $116,001Expenses 2019: $102,582Net Income 2019: $13,4192019Revenue 2020: $122,208Expenses 2020: $104,710Net Income 2020: $17,4982020Revenue 2021: $79,125Expenses 2021: $117,323Net Income 2021: -$38,1982021Revenue 2022: $125,350Expenses 2022: $132,382Net Income 2022: -$7,0322022Revenue 2023: $191,262Expenses 2023: $124,212Net Income 2023: $67,0502023Revenue 2024: $234,258Expenses 2024: $236,653Net Income 2024: -$2,3952024

Highlighted filing

2024

Revenue$234,258
Expenses$236,653
Net Income-$2,395
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$305,532
Liabilities
$0
Net assets
$305,532
Revenue
$234,258
Expenses
$236,653
Net income
-$2,395
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.06$0.00$3.06$2.34$2.37$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$1.91$1.24$0.67
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.00$2.34$1.25$1.32$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.79$1.17$0.38
2020Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$1.22$1.05$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$1.16$1.03$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.74$1.08$0.34
2017Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$1.35$1.20$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.62$0.00$2.62$1.54$1.12$0.42
2015Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.97$1.00$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.37$1.37$1.11$1.15$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.41$1.41$1.32$1.35$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$247,280
Mission and Program Overview

Mission

Organization of water resource professionals to promote and educate others about water resourses and conservation.

Organization of water resource professionals to promote and educate others about water resources and conservation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$235,793$232,891▼ $2,902
Savings and Temporary Cash Investments$67,066$72,641▲ $5,575
Total Assets$302,859$305,532▲ $2,673
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$302,859$305,532▲ $2,673
Total Net Assets Fund Balance$302,859$305,532▲ $2,673
Total Liabilities and Net Assets / Fund Balance$302,859$305,532▲ $2,673
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Cindy BrookesPresident
Paige GarrabrantDirector Agr
Alex CovertDirector at
Eugene C Braig IvDirector at
Kari MackenbachDirector at
Mari PiekutowskiDirector at
Dennis ClementDirector Edu
Kelly BarrettDirector Mineral
Boris SlogarDirector Navgatio
John LenhartDirector Research
Rod DunnDirector Water &
Mark SeidelmannDiv Director - of
Lindsay TaliaferroDiv Director - Og
Carter BaileyDiv Director - Ol
Regina CollinsDiv Director - Os
Nick MuellerInt Div Director
Melissa MenereyPast Preside
Gregory NageotteSecretary
Todd KellerTerraqua Aff
Craig SmithTreasurer
Sarah Hippensteel HallVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$54,162
Program Service Revenue
$177,842
Investment Income
$2,125
Other Revenue
$129
Change in Net Assets
$-2,395
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$163,458--$163,458
Fees for Services Management$2,759$24,836-$27,595
All Other Expenses$6,911--$6,911
Fees for Services Accounting-$5,485-$5,485
Other Expenses$3,204$801-$4,005
Insurance$1,127$1,127-$2,254
Office Expenses$913$914-$1,827
Total Functional Expenses$190,930$45,723$0$236,653
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,151
Fundraising Direct Expenses$13,022
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Water Management Association of Oh
EIN
23-7197160
Phone
6149358471
Address
441 W BAGLEY RD 200, BEREA, OH 44017

Signing Officer

Name
Craig Smith
Title
Treasurer
Phone
6148825489
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Brookes
Formed
1972
Legal Domicile
Oh
Voting Board Members
21
Independent Board Members
996
Employees
0

Preparer

Firm
Bcsw & Company
Address
24441 DETROIT ROAD SUITE 300, WESTLAKE, OH 44145
Preparer
Kristi M Cline CPA
Phone
4408223270
Raw XML AppendixShowing 400 of 410 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIR RESEARCH
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IRS990/Form990PartVIISectionAGrp/TitleTxt11INT DIV DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR AT
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIV DIR - OG
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt18PAST PRESIDE
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IRS990/MissionDesc0CONDUCTED STATEWIDE CONFERENCE FOR ALL WATER PROFESSIONALS, ONE CONFERENCE FOR FLOODPLAIN MANAGERS, A LEGAL WORKSHOP FOR ALL WATER PROFESSIONALS, AND SEVERAL LUNCHEON PRESENTATIONS ON A VARIETY OF WATER MANAGEMENT TOPICS.
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IRS990/OtherExpensesGrp/Desc1EQUIPMENT/RENTALS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/VotingMembersGoverningBodyCnt021
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IRS990/WebsiteAddressTxt0WMAO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CRAIG SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06148825489
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATER MANAGEMENT ASSOCIATION OF OH
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0237197160
ReturnHeader/Filer/PhoneNum06149358471
ReturnHeader/Filer/USAddress/AddressLine1Txt0441 W BAGLEY RD 200
ReturnHeader/Filer/USAddress/CityNm0BEREA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044017
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830982557
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BCSW & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt024441 DETROIT ROAD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTLAKE

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