Civic Intelligence

Warren Water & Sewer Association

EIN 31-0864333 • 501(c)12 • Marietta, OH

Profile

To provide clean, safe water to rural community

17300 State Route 550Marietta, OH 45750-8302

n/A

Siviq Scores

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

Liabilities / Assets

37th percentile

0.21x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

1.18x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

501(c)12 • $10M-$25M 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

27th percentile

-0.1%

Faster asset growth than 27% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Assets

Up

$11,013,166

Up $141,600 (+1.3%) from 2023

Liabilities

Down

$2,297,449

Down $125,044 (-5.2%) from 2023

Net Assets

Up

$8,715,717

Up $266,644 (+3.2%) from 2023

Revenue

Up

$1,948,489

Up $47,893 (+2.5%) from 2023

Expenses

Up

$1,686,985

Up $6,696 (+0.4%) from 2023

Net Income

Up

$261,504

Up $41,197 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2014: $9,127,406Liabilities 2014: $1,045,614Net Assets 2014: $8,081,7922014Assets 2015: $11,704,565Liabilities 2015: $3,672,497Net Assets 2015: $8,032,0682015Assets 2016: $12,267,135Liabilities 2016: $4,084,905Net Assets 2016: $8,182,2302016Assets 2017: $11,909,258Liabilities 2017: $3,820,770Net Assets 2017: $8,088,4882017Assets 2018: $12,299,206Liabilities 2018: $3,571,853Net Assets 2018: $8,727,3532018Assets 2019: $11,401,618Liabilities 2019: $3,344,530Net Assets 2019: $8,057,0882019Assets 2020: $10,846,887Liabilities 2020: $2,785,394Net Assets 2020: $8,061,4932020Assets 2021: $10,967,050Liabilities 2021: $2,660,595Net Assets 2021: $8,306,4552021Assets 2022: $11,031,052Liabilities 2022: $2,538,790Net Assets 2022: $8,492,2622022Assets 2023: $10,871,566Liabilities 2023: $2,422,493Net Assets 2023: $8,449,0732023Assets 2024: $11,013,166Liabilities 2024: $2,297,449Net Assets 2024: $8,715,7172024

Highlighted filing

2024

Assets$11,013,166
Liabilities$2,297,449
Net Assets$8,715,717

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $1,088,861Expenses 2014: $1,064,520Net Income 2014: $24,3412014Revenue 2015: $1,244,301Expenses 2015: $1,294,025Net Income 2015: -$49,7242015Revenue 2016: $1,281,787Expenses 2016: $1,131,625Net Income 2016: $150,1622016Revenue 2017: $1,283,538Expenses 2017: $1,377,280Net Income 2017: -$93,7422017Revenue 2018: $1,275,548Expenses 2018: $636,683Net Income 2018: $638,8652018Revenue 2019: $1,450,781Expenses 2019: $1,443,022Net Income 2019: $7,7592019Revenue 2020: $1,396,379Expenses 2020: $1,408,994Net Income 2020: -$12,6152020Revenue 2021: $1,549,450Expenses 2021: $1,278,020Net Income 2021: $271,4302021Revenue 2022: $1,572,368Expenses 2022: $1,358,837Net Income 2022: $213,5312022Revenue 2023: $1,900,596Expenses 2023: $1,680,289Net Income 2023: $220,3072023Revenue 2024: $1,948,489Expenses 2024: $1,686,985Net Income 2024: $261,5042024

Highlighted filing

2024

Revenue$1,948,489
Expenses$1,686,985
Net Income$261,504

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,496,765
Mission and Program Overview

Mission

To provide clean, safe water to rural community

To provide safe, clean water to rural customers

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,283,982$5,421,229▲ $1,137,247
Investments in Publicly Traded Securities$3,352,993$3,492,715▲ $139,722
Savings and Temporary Cash Investments$455,896$771,278▲ $315,382
Cash and Non-Interest-Bearing Accounts$1,872,576$541,607▼ $1,330,969
Investments Other Securities$445,329$472,795▲ $27,466
Accounts Receivable$414,212$263,736▼ $150,476
Inventories for Sale or Use$36,404$45,083▲ $8,679
Prepaid Expenses and Deferred Charges$10,174$4,723▼ $5,451
Total Assets$10,871,566$11,013,166▲ $141,600
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,350,727$2,222,602▼ $128,125
Other Liabilities$34,994$39,360▲ $4,366
Accounts Payable and Accrued Expenses$36,772$35,487▼ $1,285
Total Liabilities$2,422,493$2,297,449▼ $125,044
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,449,073$8,715,717▲ $266,644
Total Net Assets Fund Balance$8,449,073$8,715,717▲ $266,644
Total Liabilities and Net Assets / Fund Balance$10,871,566$11,013,166▲ $141,600

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,019,825$9,127,451$13,147,276
Land$1,226,401-$1,226,401
Equipment$97,803$400,134$497,937
Buildings$77,200$130,718$207,918
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bob AllenPresident$4,536$4,536
Michael ClatterbuckVice President$4,056$4,056
Frank CaldwellTrustee$4,050$4,050
James AbbottTrustee$4,050$4,050
James RogersTrustee$4,050$4,050
Steve HutchinsonTrustee$3,900$3,900
Francis FarnsworthSecretary/treasurer$2,652$2,652
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,607,637
Investment Income
$186,862
Other Revenue
$153,990
Change in Net Assets
$261,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,259,934
Salaries, Compensation, and Employee Benefits$427,051
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$600,990
Other Salaries and Wages---$338,939
Occupancy---$209,487
Office Expenses---$91,127
Fees for Services Other---$76,826
Interest---$62,967
Current Officers, Directors, Trustees, and Key Employees---$27,294
Payroll Taxes---$25,528
Insurance---$25,192
Pension Plan Contributions---$23,869
Travel---$15,678
Other Employee Benefits---$11,421
Conferences and Meetings---$10,472
Fees for Services Accounting---$7,809
Other Expenses---$5,248
Total Functional Expenses$0$0$0$1,686,985
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 Meter Deposits$38,188
Accrued Interest Payable$1,172
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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, Part VI, Section A, Line 6

Each customer deposits one dollar to be member of the warren water and sewer association.

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

The stockholders as discussed in "5" elect the members of the board, who in turn make the decisions of the entity.

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

REVIEW AT BOARD MEETING.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Warren Water & Sewer Association
EIN
31-0864333
Phone
7403738476
Address
17300 STATE ROUTE 550, MARIETTA, OH 45750-8302

Signing Officer

Name
Michael Clatterbuck
Title
Vice President
Phone
7403738476
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Clatterbuck
Formed
1969
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
0

Preparer

Firm
Perry & Associates Cpas Ac
Address
313 2ND STREET, MARIETTA, OH 45750
Preparer
Jenna E Burns CPA
Phone
7403730056
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Form 990. Part xii, line 2c. The process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c) (12) of the internal revenue service code. Accounting principles generally accepted in the united states require management to evaluate tax positions taken and recognize a tax liability (or asset) if an uncertain tax position has been taken that more likely than not would not be sustained upon examination by the internal revenue service (irs). Management has concluded that as of december 31, 2024, there are no uncertain positions taken or expected to be taken by the association that ould require recognition of a liability (or asset) or disclosure in the financial statements. The association is subject to routine audits by taxing jurisdictions, however, there are currently no audits for any tax periods in progress. The association's federal return of organization exempt from income tax (form 990) for 2021, 2022 and 2023 are subject to examination by the irs, generally for three years after they were filed.

Raw XML Appendix349 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER METER DEPOSITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (12) OF THE INTERNAL REVENUE SERVICE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF AN UNCERTAIN TAX POSITION HAS BEEN TAKEN THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE ASSOCIATION THAT OULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2021, 2022 AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05421229
IRS990ScheduleD/TotalLiabilityAmt039360
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH CUSTOMER DEPOSITS ONE DOLLAR TO BE MEMBER OF THE WARREN WATER AND SEWER ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE STOCKHOLDERS AS DISCUSSED IN "5" ELECT THE MEMBERS OF THE BOARD, WHO IN TURN MAKE THE DECISIONS OF THE ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990. PART XII, LINE 2C. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010871566
IRS990/TotalAssetsEOYAmt011013166
IRS990/TotalAssetsGrp/BOYAmt010871566
IRS990/TotalAssetsGrp/EOYAmt011013166
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt01686985
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02422493
IRS990/TotalLiabilitiesEOYAmt02297449
IRS990/TotalLiabilitiesGrp/BOYAmt02422493
IRS990/TotalLiabilitiesGrp/EOYAmt02297449
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08449073
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08715717
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01607637
IRS990/TotalReportableCompFromOrgAmt027294
IRS990/TotalRevenueGrp/ExclusionAmt0186862
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01761627
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01948489
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010871566
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011013166
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt015678
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt017300 STATE ROUTE 550
IRS990/USAddress/CityNm0MARIETTA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0457508302
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CLATTERBUCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07403738476
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WARREN WATER & SEWER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WARR
ReturnHeader/Filer/EIN0310864333
ReturnHeader/Filer/PhoneNum07403738476
ReturnHeader/Filer/USAddress/AddressLine1Txt017300 STATE ROUTE 550
ReturnHeader/Filer/USAddress/CityNm0MARIETTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0457508302
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550771624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERRY & ASSOCIATES CPAS AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0313 2ND STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARIETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045750
ReturnHeader/PreparerPersonGrp/PhoneNum07403730056
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNA E BURNS CPA
ReturnHeader/ReturnTs02025-11-11T09:32:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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