Civic Intelligence

The Ohio Water Environment

EIN 31-0892817 • 501(c)3 • Columbus, OH

Profile

The ohio water environment association, inc. Strives to be the leading water resource organization for preserving and enhancing ohio's water environment through educating members, sharing information and networking, educating the public on preserving and enhancing water quality, being proactive on water enviro nment issues, and building a positive professional image within and outside the organization. The objectives of the organization are to promote the science and practice of wastewater treatment and industrial waste treatment; to advance fundamental and practical knowledge concerning the nature, collection, treatment and disposal of wastewater and industrial wastes; to aid in improving the design, construction, operations and management of treatment works; to promote improved sanitation of waterways; and to encourage cooperation between the members of the organization, the environmental protection agency, and water environment federation.

1505 Bethel Rd Ste 200Columbus, OH 43220

ohiowea.org

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$108,701

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,328,550

Up $191,252 (+17%) from 2023

Liabilities

Down

$62,372

Down $238,546 (-79%) from 2023

Net Assets

Up

$1,266,178

Up $429,798 (+51%) from 2023

Revenue

Down

$1,167,182

Down $416,255 (-26%) from 2023

Expenses

Down

$737,384

Down $606,584 (-45%) from 2023

Net Income

Up

$429,798

Up $190,329 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $640,066Liabilities 2011: $32,707Net Assets 2011: $607,3592011Assets 2012: $657,389Liabilities 2012: $30,726Net Assets 2012: $626,6632012Assets 2013: $632,631Liabilities 2013: $47,805Net Assets 2013: $584,8262013Assets 2014: $627,137Liabilities 2014: $58,731Net Assets 2014: $568,4062014Assets 2015: $622,647Liabilities 2015: $88,866Net Assets 2015: $533,7812015Assets 2016: $571,985Liabilities 2016: $68,053Net Assets 2016: $503,9322016Assets 2017: $368,120Liabilities 2017: $36,862Net Assets 2017: $331,2582017Assets 2018: $430,266Liabilities 2018: $118,602Net Assets 2018: $311,6642018Assets 2019: $399,911Liabilities 2019: $115,007Net Assets 2019: $284,9042019Assets 2020: $430,930Liabilities 2020: $158,378Net Assets 2020: $272,5522020Assets 2021: $443,067Liabilities 2021: $45,984Net Assets 2021: $397,0832021Assets 2022: $915,320Liabilities 2022: $318,409Net Assets 2022: $596,9112022Assets 2023: $1,137,298Liabilities 2023: $300,918Net Assets 2023: $836,3802023Assets 2024: $1,328,550Liabilities 2024: $62,372Net Assets 2024: $1,266,1782024

Highlighted filing

2024

Assets$1,328,550
Liabilities$62,372
Net Assets$1,266,178

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $468,4492011Expenses 2012: $525,1442012Revenue 2013: $503,622Expenses 2013: $546,418Net Income 2013: -$42,7962013Revenue 2014: $413,277Expenses 2014: $429,331Net Income 2014: -$16,0542014Revenue 2015: $557,034Expenses 2015: $590,949Net Income 2015: -$33,9152015Revenue 2016: $406,089Expenses 2016: $433,300Net Income 2016: -$27,2112016Revenue 2017: $761,657Expenses 2017: $935,457Net Income 2017: -$173,8002017Revenue 2018: $593,407Expenses 2018: $613,001Net Income 2018: -$19,5942018Revenue 2019: $634,972Expenses 2019: $667,232Net Income 2019: -$32,2602019Revenue 2020: $320,658Expenses 2020: $337,940Net Income 2020: -$17,2822020Revenue 2021: $468,690Expenses 2021: $349,089Net Income 2021: $119,6012021Revenue 2022: $1,268,243Expenses 2022: $1,068,415Net Income 2022: $199,8282022Revenue 2023: $1,583,437Expenses 2023: $1,343,968Net Income 2023: $239,4692023Revenue 2024: $1,167,182Expenses 2024: $737,384Net Income 2024: $429,7982024

Highlighted filing

2024

Revenue$1,167,182
Expenses$737,384
Net Income$429,798

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.06$1.27$1.17$0.74$0.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.30$0.84$1.58$1.34$0.24
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.32$0.60$1.27$1.07$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.05$0.40$0.47$0.35$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.16$0.27$0.32$0.34$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.12$0.28$0.63$0.67$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.12$0.31$0.59$0.61$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.04$0.33$0.76$0.94$0.17
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.07$0.50$0.41$0.43$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.09$0.53$0.56$0.59$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.06$0.57$0.41$0.43$0.02
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.05$0.58$0.50$0.55$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.03$0.63$0.53
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.03$0.61$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$1,182,954
Mission and Program Overview

Mission

The ohio water environment association, inc. Strives to be the leading water resource organization for preserving and enhancing ohio's water environment through educating members, sharing information and networking, educating the public on preserving and enhancing water quality, being proactive on water environment issues, and building a positive professional image within and outside the organization. The objectives of the organization are to promote the science and practice of wastewater treatment and industrial waste treatment; to advance fundamental and practical knowledge concerning the nature, collection, treatment and disposal of wastewater and industrial wastes; to aid in improving the design, construction, operations and management of treatment works; to promote improved sanitation of waterways; and to encourage cooperation between the members of the organization, the environmental protection agency, and water environment federation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$647,838$738,254▲ $90,416
Investments in Publicly Traded Securities-$335,003-
Savings and Temporary Cash Investments$418,531$163,568▼ $254,963
Accounts Receivable$48,183$63,521▲ $15,338
Prepaid Expenses and Deferred Charges$7,500$7,500→ $0
Land, Buildings, and Equipment, Net$2,558$197▼ $2,361
Total Assets$1,137,298$1,328,550▲ $191,252
Other Assets Total$12,688$20,507▲ $7,819
Liabilities
Other Liabilities$279,121$41,507▼ $237,614
Accounts Payable and Accrued Expenses$46,419$20,000▼ $26,419
Deferred Revenue$-24,622$865▲ $25,487
Total Liabilities$300,918$62,372▼ $238,546
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$836,380$1,266,178▲ $429,798
Total Net Assets Fund Balance$836,380$1,266,178▲ $429,798
Total Liabilities and Net Assets / Fund Balance$1,137,298$1,328,550▲ $191,252

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$197$53,297$53,494
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawn LarsenExecutive DiFT$108,701$108,701

Board Members and Trustees

NameTitle
Dave Wilson Pres Elect Ex 824President (e
Jeff Lamson Past President(exit 8/24)
Natalie ThompsonEmerging Lea
Kathryn CrestaniNe Delegate
Bradley Lowery Enter 824Nw Delegate
Doug Borkosky Exit 824Nw Delegate
Mary Ann Driscoll Pres Ex 824Past Pres (e
Melodi Clark Vp Ex 824Pres Elect (
Josh HoltonSe Delegate
Dale KocarekSecretary-tr
Dave ReinkerSw Delegate
Justin BaharWef Delegate
Michael FrommerWef Delegate
Mike WelkeWef Delegate
Revenue and Support

Revenue Composition

Contributions and Grants
$73,879
Program Service Revenue
$1,056,787
Investment Income
$40
Other Revenue
$36,476
All Other Contributions
$28,057
Change in Net Assets
$429,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$581,246
Salaries, Compensation, and Employee Benefits$156,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$447,472--$447,472
Current Officers, Directors, Trustees, and Key Employees-$108,701-$108,701
Office Expenses-$31,077-$31,077
Other Salaries and Wages-$20,132-$20,132
All Other Expenses$19,141--$19,141
Occupancy-$16,180-$16,180
Other Employee Benefits-$11,400-$11,400
Payroll Taxes-$10,405-$10,405
Other Expenses$5,678$10,963-$5,678
Pension Plan Contributions-$5,500-$5,500
Advertising$600$4,295-$4,895
Depreciation Depletion$2,361--$2,361
Insurance-$2,105-$2,105
Information Technology-$2,082-$2,082
Fees for Services Accounting-$1,673-$1,673
Travel-$1,178-$1,178
Interest-$493-$493
Total Functional Expenses$511,200$226,184$0$737,384
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,115
Fundraising Direct Expenses$15,772
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$38,115$38,115$15,772$22,343
Total Events$38,115$38,115$15,772$22,343
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$16,736
Section Liabilities$13,385
5s Funds$10,923
Payroll Liabilities$463
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBERS

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

YES

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

YES

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

A copy of the 990 is provided electronically to the executive committee before filing the document. The president, treasurer and executive manager will review the 990.

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

Executive committee members sign the conflict of interest policy. Executive committee members abstain from any vote in which they may have a business relationship.

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

The compensation of the executive administrator was determined from comparable information provided to the executive committee. The president polled other member associations regarding compensation. The executive committee met in december, in executive session, to discuss the information. The president and president-elect conducted a review with the executive administrator. The executive committee then voted on the proposed compensation package.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and procedures are made available to the public on the organizations website. Finanical statements are reviewed at each executive committee meeting, which are open to the public.

Filing and Contact Details

Filer

Filer Name
The Ohio Water Environment
EIN
31-0892817
Phone
6144885800
Address
1505 BETHEL RD STE 200, COLUMBUS, OH 43220

Signing Officer

Name
Dawn Larsen
Title
Executive Director
Phone
6144885800
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale Kocarek
Formed
1976
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
3

Preparer

Firm
Perks Pusateri & Company Cpas
Address
137-B COMMERCE PARK DRIVE, WESTERVILLE, OH 43082
Preparer
Joseph B Gordon
Phone
6143927800
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The ohio water environment association, inc. Strives to be the leading water resource organization for preserving and enhancing ohio's water environment through educating members, sharing information and networking, educating the public on preserving and enhancing water quality, being proactive on water environment issues, and building a positive professional image within and outside the organization. The objectives of the organization are to promote the science and practice of wastewater treatment and industrial waste treatment; to advance fundamental and practical knowledge concerning the nature, collection, treatment and disposal of wastewater and industrial wastes; to aid in improving the design, construction, operations and management of treatment works; to promote improved sanitation of waterways; and to encourage cooperation between the members of the organization, the environmental protection agency, and water environment federation.

Form 990, Page 2, Part III, Line 4D

The organization publishes a magazine addressing current issues related to water polution and circulates it to its membership. Committees handle all committee activities to operate association functions.

Raw XML AppendixShowing 400 of 491 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/ActivityOrMissionDesc0THE OHIO WATER ENVIRONMENT ASSOCIATION, INC. STRIVES TO BE THE LEADING WATER RESOURCE ORGANIZATION FOR PRESERVING AND ENHANCING OHIO'S WATER ENVIRONMENT THROUGH EDUCATING MEMBERS, SHARING INFORMATION AND NETWORKING, EDUCATING THE PUBLIC ON PRESERVING AND ENHANCING WATER QUALITY, BEING PROACTIVE ON WATER ENVIRONMENT ISSUES, AND BUILDING A POSITIVE PROFESSIONAL IMAGE WITHIN AND OUTSIDE THE ORGANIZATION. THE OBJECTIVES OF THE ORGANIZATION ARE TO PROMOTE THE SCIENCE AND PRACTICE OF WASTEWATER TREATMENT AND INDUSTRIAL WASTE TREATMENT; TO ADVANCE FUNDAMENTAL AND PRACTICAL KNOWLEDGE CONCERNING THE NATURE, COLLECTION, TREATMENT AND DISPOSAL OF WASTEWATER AND INDUSTRIAL WASTES; TO AID IN IMPROVING THE DESIGN, CONSTRUCTION, OPERATIONS AND MANAGEMENT OF TREATMENT WORKS; TO PROMOTE IMPROVED SANITATION OF WATERWAYS; AND TO ENCOURAGE COOPERATION BETWEEN THE MEMBERS OF THE ORGANIZATION, THE ENVIRONMENTAL PROTECTION AGENCY, AND WATER ENVIRONMENT FEDERATION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT (E
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IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY-TR
IRS990/Form990PartVIISectionAGrp/TitleTxt6EMERGING LEA
IRS990/Form990PartVIISectionAGrp/TitleTxt7WEF DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt8WEF DELEGATE
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IRS990/MissionDesc0THE OHIO WATER ENVIRONMENT ASSOCIATION, INC. STRIVES TO BE THE LEADING WATER RESOURCE ORGANIZATION FOR PRESERVING AND ENHANCING OHIO'S WATER ENVIRONMENT THROUGH EDUCATING MEMBERS, SHARING INFORMATION AND NETWORKING, EDUCATING THE PUBLIC ON PRESERVING AND ENHANCING WATER QUALITY, BEING PROACTIVE ON WATER ENVIRONMENT ISSUES, AND BUILDING A POSITIVE PROFESSIONAL IMAGE WITHIN AND OUTSIDE THE ORGANIZATION. THE OBJECTIVES OF THE ORGANIZATION ARE TO PROMOTE THE SCIENCE AND PRACTICE OF WASTEWATER TREATMENT AND INDUSTRIAL WASTE TREATMENT; TO ADVANCE FUNDAMENTAL AND PRACTICAL KNOWLEDGE CONCERNING THE NATURE, COLLECTION, TREATMENT AND DISPOSAL OF WASTEWATER AND INDUSTRIAL WASTES; TO AID IN IMPROVING THE DESIGN, CONSTRUCTION, OPERATIONS AND MANAGEMENT OF TREATMENT WORKS; TO PROMOTE IMPROVED SANITATION OF WATERWAYS; AND TO ENCOURAGE COOPERATION BETWEEN THE MEMBERS OF THE ORGANIZATION, THE ENVIRONMENTAL PROTECTION AGENCY, AND WATER ENVIRONMENT FEDERATION.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION HOLDS ANNUAL AND SPECIALTY CONFERENCES FOR ITS MEMBERSHIP RELATING TO CURRENT INFORMATION REGARDING WATER POLLUTION CONTROLS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION PUBLISHES A MAGAZINE ADDRESSING CURRENT ISSUES RELATED TO WATER POLUTION AND CIRCULATES IT TO ITS MEMBERSHIP. COMMITTEES HANDLE ALL COMMITTEE ACTIVITIES TO OPERATE ASSOCIATION FUNCTIONS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OHIO WATER ENVIRONMENT ASSOCIATION, INC. STRIVES TO BE THE LEADING WATER RESOURCE ORGANIZATION FOR PRESERVING AND ENHANCING OHIO'S WATER ENVIRONMENT THROUGH EDUCATING MEMBERS, SHARING INFORMATION AND NETWORKING, EDUCATING THE PUBLIC ON PRESERVING AND ENHANCING WATER QUALITY, BEING PROACTIVE ON WATER ENVIRONMENT ISSUES, AND BUILDING A POSITIVE PROFESSIONAL IMAGE WITHIN AND OUTSIDE THE ORGANIZATION. THE OBJECTIVES OF THE ORGANIZATION ARE TO PROMOTE THE SCIENCE AND PRACTICE OF WASTEWATER TREATMENT AND INDUSTRIAL WASTE TREATMENT; TO ADVANCE FUNDAMENTAL AND PRACTICAL KNOWLEDGE CONCERNING THE NATURE, COLLECTION, TREATMENT AND DISPOSAL OF WASTEWATER AND INDUSTRIAL WASTES; TO AID IN IMPROVING THE DESIGN, CONSTRUCTION, OPERATIONS AND MANAGEMENT OF TREATMENT WORKS; TO PROMOTE IMPROVED SANITATION OF WATERWAYS; AND TO ENCOURAGE COOPERATION BETWEEN THE MEMBERS OF THE ORGANIZATION, THE ENVIRONMENTAL PROTECTION AGENCY, AND WATER ENVIRONMENT FEDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PUBLISHES A MAGAZINE ADDRESSING CURRENT ISSUES RELATED TO WATER POLUTION AND CIRCULATES IT TO ITS MEMBERSHIP. COMMITTEES HANDLE ALL COMMITTEE ACTIVITIES TO OPERATE ASSOCIATION FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A COPY OF THE 990 IS PROVIDED ELECTRONICALLY TO THE EXECUTIVE COMMITTEE BEFORE FILING THE DOCUMENT. THE PRESIDENT, TREASURER AND EXECUTIVE MANAGER WILL REVIEW THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE COMMITTEE MEMBERS SIGN THE CONFLICT OF INTEREST POLICY. EXECUTIVE COMMITTEE MEMBERS ABSTAIN FROM ANY VOTE IN WHICH THEY MAY HAVE A BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE COMPENSATION OF THE EXECUTIVE ADMINISTRATOR WAS DETERMINED FROM COMPARABLE INFORMATION PROVIDED TO THE EXECUTIVE COMMITTEE. THE PRESIDENT POLLED OTHER MEMBER ASSOCIATIONS REGARDING COMPENSATION. THE EXECUTIVE COMMITTEE MET IN DECEMBER, IN EXECUTIVE SESSION, TO DISCUSS THE INFORMATION. THE PRESIDENT AND PRESIDENT-ELECT CONDUCTED A REVIEW WITH THE EXECUTIVE ADMINISTRATOR. THE EXECUTIVE COMMITTEE THEN VOTED ON THE PROPOSED COMPENSATION PACKAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS, POLICIES AND PROCEDURES ARE MADE AVAILABLE TO THE PUBLIC ON THE ORGANIZATIONS WEBSITE. FINANICAL STATEMENTS ARE REVIEWED AT EACH EXECUTIVE COMMITTEE MEETING, WHICH ARE OPEN TO THE PUBLIC.

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