Civic Intelligence

Hecla Water Association Inc

EIN 31-0808512 • 501(c)12 • Ironton, OH

View Organization Page

Profile

Provide water treatment and distribution to rural county businesses and residents in lawrence county, ohio.

3190 State Route 141Ironton, OH 45638-8486

n/A

Siviq Scores

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

Liabilities / Assets

17th percentile

0.16x

Higher debt load relative to assets than 17% of similar nonprofits.

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

Liabilities / Revenue

23rd percentile

0.83x

Higher debt load relative to revenue than 23% of similar nonprofits.

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

Net Margin

89th percentile

30%

Higher net margin than 89% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

6.8%

Faster asset growth than 73% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

49th percentile

4.0%

Faster revenue growth than 49% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets17th percentile

Assets

Up

$45,368,845

Up $2,712,689 (+6.4%) from 2023

Liabilities

Up

$7,419,947

Up $16,977 (+0.2%) from 2023

Net Assets

Up

$37,948,898

Up $2,695,712 (+7.6%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin89th percentile

Revenue

Up

$8,932,906

Up $282,050 (+3.3%) from 2023

Expenses

Up

$6,237,194

Up $519,096 (+9.1%) from 2023

Net Income

Down

$2,695,712

Down $237,046 (-8.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$60M$40M$20M$0Assets 2013: $24,642,864Liabilities 2013: $5,982,061Net Assets 2013: $18,660,8032013Assets 2016: $28,539,472Liabilities 2016: $7,415,166Net Assets 2016: $21,124,3062016Assets 2017: $29,733,596Liabilities 2017: $6,407,762Net Assets 2017: $23,325,8342017Assets 2018: $30,186,979Liabilities 2018: $5,912,628Net Assets 2018: $24,274,3512018Assets 2019: $29,730,860Liabilities 2019: $4,104,351Net Assets 2019: $25,626,5092019Assets 2020: $31,852,474Liabilities 2020: $3,867,536Net Assets 2020: $27,984,9382020Assets 2021: $36,856,921Liabilities 2021: $7,185,388Net Assets 2021: $29,671,5332021Assets 2022: $39,770,416Liabilities 2022: $7,449,988Net Assets 2022: $32,320,4282022Assets 2023: $42,656,156Liabilities 2023: $7,402,970Net Assets 2023: $35,253,1862023Assets 2024: $45,368,845Liabilities 2024: $7,419,947Net Assets 2024: $37,948,8982024

Highlighted filing

2024

Assets$45,368,845
Liabilities$7,419,947
Net Assets$37,948,898
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

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

$10M$5.0M$0Revenue 2013: $4,636,465Expenses 2013: $4,318,899Net Income 2013: $317,5662013Revenue 2016: $5,457,817Expenses 2016: $4,404,209Net Income 2016: $1,053,6082016Revenue 2017: $6,924,170Expenses 2017: $4,722,642Net Income 2017: $2,201,5282017Revenue 2018: $6,005,703Expenses 2018: $4,964,774Net Income 2018: $1,040,9292018Revenue 2019: $6,147,660Expenses 2019: $4,795,502Net Income 2019: $1,352,1582019Revenue 2020: $7,554,214Expenses 2020: $5,195,785Net Income 2020: $2,358,4292020Revenue 2021: $6,939,099Expenses 2021: $5,252,504Net Income 2021: $1,686,5952021Revenue 2022: $8,262,678Expenses 2022: $5,613,783Net Income 2022: $2,648,8952022Revenue 2023: $8,650,856Expenses 2023: $5,718,098Net Income 2023: $2,932,7582023Revenue 2024: $8,932,906Expenses 2024: $6,237,194Net Income 2024: $2,695,7122024

Highlighted filing

2024

Revenue$8,932,906
Expenses$6,237,194
Net Income$2,695,712
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$45,368,845
Liabilities
$7,419,947
Net assets
$37,948,898
Revenue
$8,932,906
Expenses
$6,237,194
Net income
$2,695,712
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$45.4$7.42$37.9$8.93$6.24$2.70
2023Detailed filing. Detailed filing data is available for this year.$42.7$7.40$35.3$8.65$5.72$2.93
2022Detailed filing. Detailed filing data is available for this year.$39.8$7.45$32.3$8.26$5.61$2.65
2021Detailed filing. Detailed filing data is available for this year.$36.9$7.19$29.7$6.94$5.25$1.69
2020Detailed filing. Detailed filing data is available for this year.$31.9$3.87$28.0$7.55$5.20$2.36
2019Detailed filing. Detailed filing data is available for this year.$29.7$4.10$25.6$6.15$4.80$1.35
2018Detailed filing. Detailed filing data is available for this year.$30.2$5.91$24.3$6.01$4.96$1.04
2017Detailed filing. Detailed filing data is available for this year.$29.7$6.41$23.3$6.92$4.72$2.20
2016Detailed filing. Detailed filing data is available for this year.$28.5$7.42$21.1$5.46$4.40$1.05
2013Detailed filing. Detailed filing data is available for this year.$24.6$5.98$18.7$4.64$4.32$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$10,662,078
Mission and Program Overview

Mission

Provide water treatment and distribution to rural county businesses and residents in lawrence county, ohio.

Water treatment and distribution to rural businesses and residents in lawrence county ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,091,117$36,032,042▲ $1,940,925
Savings and Temporary Cash Investments$6,165,357$6,816,048▲ $650,691
Inventories for Sale or Use$1,430,832$1,512,936▲ $82,104
Accounts Receivable$860,618$892,513▲ $31,895
Prepaid Expenses and Deferred Charges$47,008$48,555▲ $1,547
Cash and Non-Interest-Bearing Accounts$61$200▲ $139
Total Assets$42,656,156$45,368,845▲ $2,712,689
Other Assets Total$61,163$66,551▲ $5,388
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,640,201$6,494,474▼ $145,727
Accounts Payable and Accrued Expenses$676,279$822,334▲ $146,055
Deferred Revenue$58,990$78,046▲ $19,056
Other Liabilities$27,500$25,093▼ $2,407
Total Liabilities$7,402,970$7,419,947▲ $16,977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,825,321$24,307,847▲ $1,482,526
Net Assets With Donor Restrictions$12,427,865$13,641,051▲ $1,213,186
Total Net Assets Fund Balance$35,253,186$37,948,898▲ $2,695,712
Total Liabilities and Net Assets / Fund Balance$42,656,156$45,368,845▲ $2,712,689

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$560,831$640,894-
Other Land Buildings$29,909,283$25,468,425-
Land$4,869,151--
Equipment$692,777$1,343,972-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tony HowardSecretary/general ManagerFT$124,579$36,794$161,373

Board Members and Trustees

NameTitle
Troy HardyAsst. Chairman
Kent BrownChairman
Gene NanceBoard Member
Jb FinlayBoard Member
Jim HerrellBoard Member
Paul David KnippBoard Member
Brent SiasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,474,593
Program Service Revenue
$0
Investment Income
$138,526
Other Revenue
$7,319,787
All Other Contributions
$161,408
Change in Net Assets
$2,695,712

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,932,906
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$8,932,906
Total Revenue per Form 990
$8,932,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,764,873
Other Expenses$2,472,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,490,470$743,972-$2,234,442
Other Employee Benefits$747,246$344,219-$1,091,465
Depreciation Depletion$732,505--$732,505
Occupancy$183,205$84,393-$267,598
Payroll Taxes$144,895$66,746-$211,641
Fees for Services Legal-$195,542-$195,542
Other Expenses$120,380$33,617-$153,997
All Other Expenses$61,674$71,802-$133,476
Current Officers, Directors, Trustees, and Key Employees-$124,579-$124,579
Pension Plan Contributions$70,343$32,403-$102,746
Insurance$69,859$32,180-$102,039
Fees for Services Accounting-$79,915-$79,915
Interest$41,679--$41,679
Travel$18,836$8,677-$27,513
Advertising-$1,678-$1,678
Total Functional Expenses$4,190,452$2,046,742$0$6,237,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,237,194
Total Expenses per Audited Statements$6,237,194
Total Expenses per Form 990$6,237,194
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Customer Deposits$25,093
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The association has memebers due to the water customers electing the members of the governing body.”

Form 990, Part VI, Section A, Line 7A

“The association's water customers vote members to the governing body.”

Form 990, Part VI, Section B, Line 11B

“The governing body reviews the form 990 for inaccuracies and compares the form 990 to the audited financial statements.”

Form 990, Part VI, Section B, Line 12C

“When new board members are voted into position or new employees are hired, the policy is reviewed with them and any possible conflicts are resolved. If any business is done with anyone that might have any possible conflict of interest, all prices/products are reviewed and compared to those offered by non-related or non-conflicted parties to eliminate any conflicts.”

Form 990, Part VI, Section B, Line 15A

“For key employee salary determination, the board has contacted the ohio rural water association for a study of average salaries paid for similar positions at like-kind water systems. After consideration of those studies, the level of knowledge of the employee, their individual abilities, etc., the salaries are set.”

Form 990, Part VI, Section C, Line 19

“The documents are available upon request at the corporate office.”

Filing and Contact Details

Filer

Filer Name
Hecla Water Association Inc
EIN
31-0808512
Phone
7405330526
Address
3190 STATE ROUTE 141, IRONTON, OH 45638-8486

Signing Officer

Name
Tony Howard
Title
General Manager
Phone
7405330526
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tony Howard
Formed
1969
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
45
Volunteers
0

Preparer

Firm
Griffith Delaney Hillman & Lett
Address
PO BOX 1360, ASHLAND, KY 41105-1360
Preparer
Beverly S Pemberton CPA
Phone
6063291656
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2(C)

“The audit committee reviews the audited financial statements”

Financial Statement Notes

Schedule D, Part VI, Line 1(E)

“Other is water distribution system.”

Raw XML AppendixShowing 400 of 443 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/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07224181
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt07224181
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt04925
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04925
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt022825321
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt024307847
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt084393
IRS990/OccupancyGrp/ProgramServicesAmt0183205
IRS990/OccupancyGrp/TotalAmt0267598
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt061163
IRS990/OtherAssetsTotalGrp/EOYAmt066551
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0344219
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0747246
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01091465
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2OTHER PROFESSIONAL SERV
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036426
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1190593
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt233617
IRS990/OtherExpensesGrp/ProgramServicesAmt0272652
IRS990/OtherExpensesGrp/ProgramServicesAmt1236708
IRS990/OtherExpensesGrp/ProgramServicesAmt2120380
IRS990/OtherExpensesGrp/TotalAmt0309078
IRS990/OtherExpensesGrp/TotalAmt1236708
IRS990/OtherExpensesGrp/TotalAmt2190593
IRS990/OtherExpensesGrp/TotalAmt3153997
IRS990/OtherLiabilitiesGrp/BOYAmt027500
IRS990/OtherLiabilitiesGrp/EOYAmt025093
IRS990/OtherRevenueMiscGrp/BusinessCd0221000
IRS990/OtherRevenueMiscGrp/BusinessCd1221000
IRS990/OtherRevenueMiscGrp/BusinessCd2221000
IRS990/OtherRevenueMiscGrp/Desc0RE-HOOK FEES
IRS990/OtherRevenueMiscGrp/Desc1LINE EXTENSIONS
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt051370
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt124573
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt214009
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt051370
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt124573
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt214009
IRS990/OtherRevenueTotalAmt090681
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0743972
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01490470
IRS990/OtherSalariesAndWagesGrp/TotalAmt02234442
IRS990/OtherSourcesGrossIncomeAmt01708723
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt066746
IRS990/PayrollTaxesGrp/ProgramServicesAmt0144895
IRS990/PayrollTaxesGrp/TotalAmt0211641
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt032403
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt070343
IRS990/PensionPlanContributionsGrp/TotalAmt0102746
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt047008
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048555
IRS990/PrincipalOfficerNm0TONY HOWARD
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01382934
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0104766
IRS990/PYOtherExpensesAmt02334627
IRS990/PYOtherRevenueAmt07163156
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02932758
IRS990/PYSalariesCompEmpBnftPaidAmt03383471
IRS990/PYTotalExpensesAmt05718098
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08650856
IRS990/ReconcilationRevenueExpnssAmt02695712
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04925
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07458313
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06165357
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06816048
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0560831
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0640894
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01201725
IRS990ScheduleD/EquipmentGrp/BookValueAmt0692777
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01343972
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02036749
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06237194
IRS990ScheduleD/LandGrp/BookValueAmt04869151
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt04869151
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029909283
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025468425
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt055377708
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025093
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08932906
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OTHER IS WATER DISTRIBUTION SYSTEM.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART VI, LINE 1(E)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036032042
IRS990ScheduleD/TotalExpensesPerForm990Amt06237194
IRS990ScheduleD/TotalLiabilityAmt025093
IRS990ScheduleD/TotalRevenuePerForm990Amt08932906
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08932906
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06237194
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0124579
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt036794
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TONY HOWARD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161373
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS APPROVE COMPENSATION OF CEO/MANAGER WHEN HIRED AFTER CONSULTING WITH THE OHIO RURAL WATER ASSOCIATION'S SURVEY OF SIMILAR POSITIONS AND SALARIES. FURTHER CONSIDERATION IS GIVEN TO THE KNOWLEDGE AND EXPERIENCE OF THE CANDIDATE PRIOR TO THE DECISION REGARDING COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMEBERS DUE TO THE WATER CUSTOMERS ELECTING THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION'S WATER CUSTOMERS VOTE MEMBERS TO THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY REVIEWS THE FORM 990 FOR INACCURACIES AND COMPARES THE FORM 990 TO THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN NEW BOARD MEMBERS ARE VOTED INTO POSITION OR NEW EMPLOYEES ARE HIRED, THE POLICY IS REVIEWED WITH THEM AND ANY POSSIBLE CONFLICTS ARE RESOLVED. IF ANY BUSINESS IS DONE WITH ANYONE THAT MIGHT HAVE ANY POSSIBLE CONFLICT OF INTEREST, ALL PRICES/PRODUCTS ARE REVIEWED AND COMPARED TO THOSE OFFERED BY NON-RELATED OR NON-CONFLICTED PARTIES TO ELIMINATE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOR KEY EMPLOYEE SALARY DETERMINATION, THE BOARD HAS CONTACTED THE OHIO RURAL WATER ASSOCIATION FOR A STUDY OF AVERAGE SALARIES PAID FOR SIMILAR POSITIONS AT LIKE-KIND WATER SYSTEMS. AFTER CONSIDERATION OF THOSE STUDIES, THE LEVEL OF KNOWLEDGE OF THE EMPLOYEE, THEIR INDIVIDUAL ABILITIES, ETC., THE SALARIES ARE SET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE CORPORATE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE AUDIT COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990 PART XII LINE 2(C)
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt042656156
IRS990/TotalAssetsEOYAmt045368845
IRS990/TotalAssetsGrp/BOYAmt042656156
IRS990/TotalAssetsGrp/EOYAmt045368845
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01474593
IRS990/TotalEmployeeCnt045
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02046742
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04190452
IRS990/TotalFunctionalExpensesGrp/TotalAmt06237194
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07402970
IRS990/TotalLiabilitiesEOYAmt07419947
IRS990/TotalLiabilitiesGrp/BOYAmt07402970
IRS990/TotalLiabilitiesGrp/EOYAmt07419947
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt035253186
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt037948898
IRS990/TotalOtherCompensationAmt036794
IRS990/TotalProgramServiceExpensesAmt04190452
IRS990/TotalReportableCompFromOrgAmt0124579
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07458313
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt08932906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt042656156
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt045368845

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