Civic Intelligence

Brown County Rural Water

EIN 23-7203919 • 501(c)12 • Ripley, OH

View Organization Page

Profile

To provide water to customers in rurual areas of southern ohi0.

3818 US 52Ripley, OH 45167

www.bcrwa.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.49x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

1.97x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

69th percentile

11%

Higher net margin than 69% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$136,510

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Asset Growth

81st percentile

8.7%

Faster asset growth than 81% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

6.2%

Faster revenue growth than 60% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$28,413,641

Up $2,285,052 (+8.7%) from 2023

Liabilities

Up

$14,063,992

Up $1,535,852 (+12%) from 2023

Net Assets

Up

$14,349,649

Up $749,200 (+5.5%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin69th percentile

Revenue

Up

$7,121,162

Up $413,366 (+6.2%) from 2023

Expenses

Up

$6,371,962

Up $1,079,937 (+20%) from 2023

Net Income

Down

$749,200

Down $666,571 (-47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$30M$20M$10M$0Assets 2010: $23,161,814Liabilities 2010: $13,606,108Net Assets 2010: $9,555,7062010Assets 2011: $22,953,630Liabilities 2011: $13,107,450Net Assets 2011: $9,846,1802011Assets 2012: $22,399,915Liabilities 2012: $12,605,632Net Assets 2012: $9,794,2832012Assets 2013: $22,155,744Liabilities 2013: $12,099,530Net Assets 2013: $10,056,2142013Assets 2014: $21,349,408Liabilities 2014: $11,344,185Net Assets 2014: $10,005,2232014Assets 2015: $22,326,520Liabilities 2015: $12,249,445Net Assets 2015: $10,077,0752015Assets 2016: $25,074,134Liabilities 2016: $14,648,841Net Assets 2016: $10,425,2932016Assets 2017: $24,681,837Liabilities 2017: $14,000,799Net Assets 2017: $10,681,0382017Assets 2018: $24,083,216Liabilities 2018: $13,366,600Net Assets 2018: $10,716,6162018Assets 2019: $23,574,147Liabilities 2019: $12,781,820Net Assets 2019: $10,792,3272019Assets 2020: $23,370,969Liabilities 2020: $12,523,864Net Assets 2020: $10,847,1052020Assets 2021: $23,379,885Liabilities 2021: $11,497,446Net Assets 2021: $11,882,4392021Assets 2022: $23,161,210Liabilities 2022: $10,976,532Net Assets 2022: $12,184,6782022Assets 2023: $26,128,589Liabilities 2023: $12,528,140Net Assets 2023: $13,600,4492023Assets 2024: $28,413,641Liabilities 2024: $14,063,992Net Assets 2024: $14,349,6492024

Highlighted filing

2024

Assets$28,413,641
Liabilities$14,063,992
Net Assets$14,349,649
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,389,4382010Expenses 2011: $4,209,1312011Expenses 2012: $4,323,7842012Revenue 2013: $4,528,821Expenses 2013: $4,268,251Net Income 2013: $260,5702013Revenue 2014: $4,498,929Expenses 2014: $4,549,920Net Income 2014: -$50,9912014Revenue 2015: $4,615,841Expenses 2015: $4,543,989Net Income 2015: $71,8522015Revenue 2016: $4,827,023Expenses 2016: $4,545,510Net Income 2016: $281,5132016Revenue 2017: $5,132,783Expenses 2017: $4,877,038Net Income 2017: $255,7452017Revenue 2018: $5,011,116Expenses 2018: $4,975,538Net Income 2018: $35,5782018Revenue 2019: $5,097,322Expenses 2019: $5,021,611Net Income 2019: $75,7112019Revenue 2020: $5,179,843Expenses 2020: $5,125,065Net Income 2020: $54,7782020Revenue 2021: $5,910,422Expenses 2021: $4,875,088Net Income 2021: $1,035,3342021Revenue 2022: $5,697,317Expenses 2022: $5,395,078Net Income 2022: $302,2392022Revenue 2023: $6,707,796Expenses 2023: $5,292,025Net Income 2023: $1,415,7712023Revenue 2024: $7,121,162Expenses 2024: $6,371,962Net Income 2024: $749,2002024

Highlighted filing

2024

Revenue$7,121,162
Expenses$6,371,962
Net Income$749,200
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$28,413,641
Liabilities
$14,063,992
Net assets
$14,349,649
Revenue
$7,121,162
Expenses
$6,371,962
Net income
$749,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.4$14.1$14.3$7.12$6.37$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.1$12.5$13.6$6.71$5.29$1.42
2022Detailed filing. Detailed filing data is available for this year.$23.2$11.0$12.2$5.70$5.40$0.30
2021Detailed filing. Detailed filing data is available for this year.$23.4$11.5$11.9$5.91$4.88$1.04
2020Detailed filing. Detailed filing data is available for this year.$23.4$12.5$10.8$5.18$5.13$0.05
2019Detailed filing. Detailed filing data is available for this year.$23.6$12.8$10.8$5.10$5.02$0.08
2018Detailed filing. Detailed filing data is available for this year.$24.1$13.4$10.7$5.01$4.98$0.04
2017Detailed filing. Detailed filing data is available for this year.$24.7$14.0$10.7$5.13$4.88$0.26
2016Detailed filing. Detailed filing data is available for this year.$25.1$14.6$10.4$4.83$4.55$0.28
2015Detailed filing. Detailed filing data is available for this year.$22.3$12.2$10.1$4.62$4.54$0.07
2014Detailed filing. Detailed filing data is available for this year.$21.3$11.3$10.0$4.50$4.55$0.05
2013Detailed filing. Detailed filing data is available for this year.$22.2$12.1$10.1$4.53$4.27$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$12.6$9.79$4.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.0$13.1$9.85$4.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.2$13.6$9.56$4.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.0
Gross Receipts
$7,121,162
Mission and Program Overview

Mission

To provide water to customers in rural areas

To provide water to customers in rural areas of southern ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,105,920$19,371,287▲ $265,367
Savings and Temporary Cash Investments$2,506,836$2,809,580▲ $302,744
Cash and Non-Interest-Bearing Accounts$1,939,413$2,639,023▲ $699,610
Inventories for Sale or Use$845,174$1,628,493▲ $783,319
Accounts Receivable$759,649$970,258▲ $210,609
Prepaid Expenses and Deferred Charges$30,326$34,341▲ $4,015
Total Assets$26,128,589$28,413,641▲ $2,285,052
Other Assets Total$941,271$960,659▲ $19,388
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,090,987$12,705,421▲ $2,614,434
Other Liabilities$1,852,459$627,600▼ $1,224,859
Deferred Revenue$557,364$527,261▼ $30,103
Accounts Payable and Accrued Expenses$27,330$203,710▲ $176,380
Total Liabilities$12,528,140$14,063,992▲ $1,535,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$13,600,449$14,349,649▲ $749,200
Total Net Assets Fund Balance$13,600,449$14,349,649▲ $749,200
Total Liabilities and Net Assets / Fund Balance$26,128,589$28,413,641▲ $2,285,052

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,371,287$30,036,268-
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dan SarbachGeneral ManaFT$136,510$136,510
Lowell AllenPresidentPT$36,878$36,878
Ken MorrisonSecretary/trPT$22,620$22,620
James BridgesVice PresidePT$20,900$20,900
Bonnie KressBoard Member-$6,500$6,500
Frank FussneckerBoard Member-$6,500$6,500
Jeffrey CluxtonBoard Member-$6,500$6,500
Joseph KovachBoard Member-$6,500$6,500
Stephen RockeyBoard Member-$6,500$6,500
Tim WoodBoard Member-$6,000$6,000
Revenue and Support

Revenue Composition

Contributions and Grants
$400,000
Program Service Revenue
$6,416,517
Investment Income
$173,120
Other Revenue
$131,525
Change in Net Assets
$749,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,121,162
Total Revenue per Audited Statements
$7,121,162
Total Revenue per Form 990
$7,121,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,409,863
Salaries, Compensation, and Employee Benefits$2,962,099
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,906,028
Depreciation Depletion---$1,084,131
Other Employee Benefits---$647,721
Occupancy---$374,340
Interest---$314,840
Current Officers, Directors, Trustees, and Key Employees---$255,408
Payroll Taxes---$152,942
Fees for Services Management---$106,190
Office Expenses---$92,837
Other Expenses---$74,767
Insurance---$67,475
All Other Expenses---$42,273
Travel---$8,741
Total Functional Expenses$0$0$0$6,371,962

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,371,962
Total Expenses per Audited Statements$6,371,962
Total Expenses per Form 990$6,371,962
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$327,837
Contracts Payable$149,610
Deposits for Service$109,969
Accrued Interest$38,684
Retainage Payable$1,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Any property owner of a single family dwelling, or each residential unit in an auto court, duplex, or multiple dwelling building, or person holding propoprty having reasonable accessibility to the source of or need of having water supplied to their place of occupancy or property may be a member of the association.”

Form 990, Page 6, Part VI, Line 7A

“Board members are elected at the annual meeting of the association.”

Form 990, Page 6, Part VI, Line 7B

“By-laws of the association are subject to approval of the members.”

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

“The board of trustees receives a copy of the form 990 upon comnpletion of the annual audit.”

Form 990, Page 6, Part VI, Line 12C

“Any conflicts of interest are reported to the board.”

Form 990, Page 6, Part VI, Line 15A

“The board of trustees approve all compensations.”

Form 990, Page 6, Part VI, Line 15B

“The board of trustees approve all compensation.”

Form 990, Page 6, Part VI, Line 19

“Public governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Brown County Rural Water
EIN
23-7203919
Phone
9373754106
Address
3818 US 52, RIPLEY, OH 45167

Signing Officer

Name
Lowell Allen
Title
President
Phone
9373754106
Signed
2025-11-15

Organization Details

Principal Officer
Lowell Allen
Formed
1972
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
27

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Ryan C Hixenbaugh CPA
Phone
7404745210
Raw XML Appendix372 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/OtherExpensesGrp/Desc2CONTRACTS & SERICES
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IRS990/ProgramServiceRevenueGrp/Desc1TAP & SERVICE FEES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1223096
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PROPERTY OWNER OF A SINGLE FAMILY DWELLING, OR EACH RESIDENTIAL UNIT IN AN AUTO COURT, DUPLEX, OR MULTIPLE DWELLING BUILDING, OR PERSON HOLDING PROPOPRTY HAVING REASONABLE ACCESSIBILITY TO THE SOURCE OF OR NEED OF HAVING WATER SUPPLIED TO THEIR PLACE OF OCCUPANCY OR PROPERTY MAY BE A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE ELECTED AT THE ANNUAL MEETING OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BY-LAWS OF THE ASSOCIATION ARE SUBJECT TO APPROVAL OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES RECEIVES A COPY OF THE FORM 990 UPON COMNPLETION OF THE ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY CONFLICTS OF INTEREST ARE REPORTED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES APPROVE ALL COMPENSATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF TRUSTEES APPROVE ALL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PUBLIC GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0RIPLEY
IRS990/USAddress/StateAbbreviationCd0OH
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IRS990/WebsiteAddressTxt0WWW.BCRWA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LOWELL ALLEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09373754106
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROWN COUNTY RURAL WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BROW
ReturnHeader/Filer/EIN0237203919
ReturnHeader/Filer/PhoneNum09373754106
ReturnHeader/Filer/USAddress/AddressLine1Txt03818 US 52
ReturnHeader/Filer/USAddress/CityNm0RIPLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045167
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311413363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BHM CPA GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 875
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431130875
ReturnHeader/PreparerPersonGrp/PhoneNum07404745210
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN C HIXENBAUGH CPA
ReturnHeader/ReturnTs02025-11-13T08:42:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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