Civic Intelligence

Warren Water & Sewer Association

990 • Fiscal year 2016 • EIN 31-0864333

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 03, 2017

17300 State Route 550Marietta, OH 45750-8302

(740) 373-8476

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.33x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

3.19x

Higher debt load relative to revenue than 78% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

33rd percentile

$3,890

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Source year 2016

Asset Growth

71st percentile

4.8%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

3.0%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)12 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$12,267,135

Up $562,570 (+4.8%) from 2015

Net Assets

Up

$8,182,230

Up $150,162 (+1.9%) from 2015

Liabilities

Up

$4,084,905

Up $412,408 (+11%) from 2015

Revenue

Up

$1,281,787

Up $37,486 (+3.0%) from 2015

Expenses

Down

$1,131,625

Down $162,400 (-13%) from 2015

Net Income

Up

$150,162

Up $199,886 (+402%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$12,267,135
Liabilities$4,084,905
Net Assets$8,182,230

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,281,787
Expenses$1,131,625
Net Income$150,162
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,281,787
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$6,958,962$7,181,138▲ $222,176
Cash and Non-Interest-Bearing Accounts$3,928,115$4,337,704▲ $409,589
Savings and Temporary Cash Investments$532,313$533,877▲ $1,564
Accounts Receivable$153,762$159,843▲ $6,081
Inventories for Sale or Use$115,881$39,684▼ $76,197
Prepaid Expenses and Deferred Charges$15,532$14,889▼ $643
Total Assets$11,704,565$12,267,135▲ $562,570
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,621,997$4,018,923▲ $396,926
Other Liabilities$49,947$47,331▼ $2,616
Accounts Payable and Accrued Expenses$553$18,651▲ $18,098
Total Liabilities$3,672,497$4,084,905▲ $412,408
Net Assets / Fund Balance
Unrestricted Net Assets$7,760,583$8,182,230▲ $421,647
Temporarily Rstr Net Assets$271,485$0▼ $271,485
Total Net Assets Fund Balance$8,032,068$8,182,230▲ $150,162
Total Liabilities and Net Assets / Fund Balance$11,704,565$12,267,135▲ $562,570

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,872,926$4,976,736$10,849,662
Land$1,200,401-$1,200,401
Equipment$47,347$319,330$366,677
Buildings$60,464$87,779$148,243
Compensation and Service Providers

Employees

NameTitleBaseTotal
Michael LongTrustee$3,890$3,890
David PottmeyerPresident$3,760$3,760
Francis FarnsworthSecretary/treasurer$3,510$3,510
James AbbottVice President$3,500$3,500
Frank CaldwellTrustee$3,395$3,395
Michael ClatterbuckTrustee$2,875$2,875
Eric HooperTrustee$2,250$2,250
Thomas DearthFormer Trustee$250$250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,269,318
Investment Income
$12,469
Other Revenue
$0
Change in Net Assets
$150,162

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,281,787
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,281,787
Total Revenue per Form 990
$1,281,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$797,380
Salaries, Compensation, and Employee Benefits$334,245
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$292,084
Other Salaries and Wages---$236,563
Interest---$144,153
Occupancy---$121,890
Other Employee Benefits---$42,752
Office Expenses---$31,728
Payroll Taxes---$24,478
Current Officers, Directors, Trustees, and Key Employees---$23,430
Insurance---$21,514
Fees for Services Accounting---$11,450
Travel---$10,395
Pension Plan Contributions---$7,022
Other Expenses---$5,679
All Other Expenses---$3,980
Fees for Services Legal---$2,062
Total Functional Expenses$0$0$0$1,131,625

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,131,625
Total Expenses per Audited Statements$1,131,625
Total Expenses per Form 990$1,131,625
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 Meter Deposits$30,645
Accrued Payroll and Payroll Taxes$15,022
Accrued Interest Payable$1,664
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
David Pottmeyer
Title
President
Phone
7403738476
Signed
2017-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Pottmeyer
Formed
1969
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
PERRY & ASSOCIATES CPA'S AC
Address
313 SECOND STREET, MARIETTA, OH 45750
Preparer
Jenna E Burns
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:

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 the date of the financial statements, there are no uncertain positions taken or expected to be taken by the association that would 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 the prior three years are subject to examination by the irs, generally for three years after they were filed.

Raw XML Appendix375 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/EquipmentGrp/DepreciationAmt0319330
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0366677
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01131625
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01200401
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01200401
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05872926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04976736
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010849662
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01664
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt130645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt215022
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED INTEREST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER METER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL AND PAYROLL TAXES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01281787
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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 THE DATE OF THE FINANCIAL STATEMENTS, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE ASSOCIATION THAT WOULD 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 THE PRIOR THREE YEARS ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07181138
IRS990ScheduleD/TotalExpensesPerForm990Amt01131625
IRS990ScheduleD/TotalLiabilityAmt047331
IRS990ScheduleD/TotalRevenuePerForm990Amt01281787
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01281787
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01131625
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0271485
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt011704565
IRS990/TotalAssetsEOYAmt012267135
IRS990/TotalAssetsGrp/BOYAmt011704565
IRS990/TotalAssetsGrp/EOYAmt012267135
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt01131625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03672497
IRS990/TotalLiabilitiesEOYAmt04084905
IRS990/TotalLiabilitiesGrp/BOYAmt03672497
IRS990/TotalLiabilitiesGrp/EOYAmt04084905
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08032068
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08182230
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01131625
IRS990/TotalProgramServiceRevenueAmt01269318
IRS990/TotalReportableCompFromOrgAmt023430
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01281787
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01281787
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt011704565
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012267135
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt010395
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt07760583
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08182230
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID POTTMEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07403738476
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-03
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/FilingSecurityInformation/AtSubmissionCreationDeviceId00CBCEF44FE477331B2CC3FF4366F8AB791B966D3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FCDEFDA94A6475706C9796B31F657AA244A599EC
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.219.83.6
ReturnHeader/FilingSecurityInformation/IPDt02017-11-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:11:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550771624
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERRY & ASSOCIATES CPA'S AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0313 SECOND STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARIETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045750
ReturnHeader/PreparerPersonGrp/PhoneNum07403730056
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNA E BURNS
ReturnHeader/ReturnTs02017-11-14T15:57:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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