Civic Intelligence

Old Straitsville Water Association

EIN 31-0894044 • 501(c)12 • Logan, OH

Profile

The purpose of the association is to construct, maintain, and operate a private water system for the members.

36879 Williams RdLogan, OH 43138

n/A

Siviq Scores

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

Liabilities / Assets

56th percentile

0.30x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

1.02x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Net Margin

23rd percentile

-0.5%

Higher net margin than 23% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$12,820

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

501(c)12 • $5M-$10M nonprofits • Source year 2024

Asset Growth

17th percentile

-2.1%

Faster asset growth than 17% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

6.1%

Faster revenue growth than 47% of similar nonprofits.

501(c)12 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$5,074,251

Down $228,923 (-4.3%) from 2022

Liabilities

Down

$1,497,504

Down $249,750 (-14%) from 2022

Net Assets

Up

$3,576,747

Up $20,827 (+0.6%) from 2022

Operations
Liabilities / Revenue52nd percentileNet Margin23rd percentile

Revenue

Up

$1,467,085

Up $128,191 (+9.6%) from 2022

Expenses

Up

$1,474,291

Up $40,302 (+2.8%) from 2022

Net Income

Up

-$7,206

Up $87,889 (+92%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,281,261Liabilities 2011: $2,218,128Net Assets 2011: $4,063,1332011Assets 2012: $6,373,122Liabilities 2012: $2,352,665Net Assets 2012: $4,020,4572012Assets 2014: $6,000,818Liabilities 2014: $2,254,882Net Assets 2014: $3,745,9362014Assets 2015: $6,165,710Liabilities 2015: $2,332,253Net Assets 2015: $3,833,4572015Assets 2016: $5,951,116Liabilities 2016: $2,251,875Net Assets 2016: $3,699,2412016Assets 2017: $5,934,003Liabilities 2017: $2,167,333Net Assets 2017: $3,766,6702017Assets 2018: $5,788,044Liabilities 2018: $2,062,562Net Assets 2018: $3,725,4822018Assets 2019: $5,643,175Liabilities 2019: $1,931,703Net Assets 2019: $3,711,4722019Assets 2021: $5,412,685Liabilities 2021: $1,766,861Net Assets 2021: $3,645,8242021Assets 2022: $5,303,174Liabilities 2022: $1,747,254Net Assets 2022: $3,555,9202022Assets 2024: $5,074,251Liabilities 2024: $1,497,504Net Assets 2024: $3,576,7472024

Highlighted filing

2024

Assets$5,074,251
Liabilities$1,497,504
Net Assets$3,576,747
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $939,9062011Expenses 2012: $998,3412012Revenue 2014: $905,137Expenses 2014: $1,052,147Net Income 2014: -$147,0102014Revenue 2015: $1,160,288Expenses 2015: $1,072,767Net Income 2015: $87,5212015Revenue 2016: $915,192Expenses 2016: $1,049,408Net Income 2016: -$134,2162016Revenue 2017: $997,223Expenses 2017: $929,792Net Income 2017: $67,4312017Revenue 2018: $978,075Expenses 2018: $1,019,263Net Income 2018: -$41,1882018Revenue 2019: $1,096,586Expenses 2019: $1,126,363Net Income 2019: -$29,7772019Revenue 2021: $1,221,343Expenses 2021: $1,271,708Net Income 2021: -$50,3652021Revenue 2022: $1,338,894Expenses 2022: $1,433,989Net Income 2022: -$95,0952022Revenue 2024: $1,467,085Expenses 2024: $1,474,291Net Income 2024: -$7,2062024

Highlighted filing

2024

Revenue$1,467,085
Expenses$1,474,291
Net Income-$7,206
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,074,251
Liabilities
$1,497,504
Net assets
$3,576,747
Revenue
$1,467,085
Expenses
$1,474,291
Net income
-$7,206
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.07$1.50$3.58$1.47$1.47$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$1.75$3.56$1.34$1.43$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.41$1.77$3.65$1.22$1.27$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.64$1.93$3.71$1.10$1.13$0.03
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$2.06$3.73$0.98$1.02$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$2.17$3.77$1.00$0.93$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$2.25$3.70$0.92$1.05$0.13
2015Detailed filing. Detailed filing data is available for this year.$6.17$2.33$3.83$1.16$1.07$0.09
2014Detailed filing. Detailed filing data is available for this year.$6.00$2.25$3.75$0.91$1.05$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.37$2.35$4.02$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.28$2.22$4.06$0.94
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,462,236
Mission and Program Overview

Mission

The purpose of the association is to construct, maintain, and operate a private water system for the members.

The association's mission is to construct, maintain and operate a private water system for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,785,068$4,641,661▼ $143,407
Cash and Non-Interest-Bearing Accounts$317,378$406,666▲ $89,288
Savings and Temporary Cash Investments$130,778$130,959▲ $181
Accounts Receivable$106,124$98,138▼ $7,986
Inventories for Sale or Use$63,505$15,836▼ $47,669
Prepaid Expenses and Deferred Charges$9,832$9,914▲ $82
Total Assets$5,412,685$5,303,174▼ $109,511
Liabilities
Unsecured Notes Loans Payable$1,705,783$1,610,598▼ $95,185
Accounts Payable and Accrued Expenses$61,078$136,656▲ $75,578
Total Liabilities$1,766,861$1,747,254▼ $19,607
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,645,824$3,555,920▼ $89,904
Total Net Assets Fund Balance$3,645,824$3,555,920▼ $89,904
Total Liabilities and Net Assets / Fund Balance$5,412,685$5,303,174▼ $109,511

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,456,590$4,953,375$9,409,965
Other Land Buildings$112,462-$112,462
Buildings$65,103$46,373$111,476
Land$7,506-$7,506
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleBaseTotal
David HarrisTrustee$11,880$11,880
John TrovatoVice Preside$1,200$1,200
Barry HoyPresident$1,120$1,120
Robert YourTrustee$1,120$1,120
Dennis LeckroneTrustee$880$880
James StimmelTrustee$880$880
Patricia EdwardsSecretary$800$800
Fred WalterTrustee$640$640
Revenue and Support

Revenue Composition

Contributions and Grants
$142,999
Program Service Revenue
$1,298,697
Investment Income
$-102,802
Other Revenue
$0
All Other Contributions
$142,999
Change in Net Assets
$-95,095

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,338,894
Total Revenue per Audited Statements
$1,338,894
Total Revenue per Form 990
$1,338,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,090,447
Salaries, Compensation, and Employee Benefits$343,542
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$250,272--$250,272
Other Salaries and Wages$115,445$97,890-$213,335
Interest-$62,669-$62,669
Other Employee Benefits$22,846$32,876-$55,722
Current Officers, Directors, Trustees, and Key Employees$40,337$13,445-$53,782
Occupancy$29,962$4,903-$34,865
Office Expenses$19,110$4,427-$23,537
Travel$21,678--$21,678
Payroll Taxes$8,488$12,215-$20,703
Fees for Services Accounting-$9,060-$9,060
Fees for Services Other-$7,520-$7,520
Information Technology-$3,623-$3,623
Fees for Services Legal-$315-$315
Other Expenses$266--$266
Total Functional Expenses$1,185,046$248,943$0$1,433,989

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,433,989
Total Expenses per Audited Statements$1,433,989
Total Expenses per Form 990$1,433,989
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 is provided to board prior to filing.”

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

“If a conflict exists, then the board member does not vote on the issue.”

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

“Board reviews and sets salaries.”

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

“Board reviews and sets salaries.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Old Straitsville Water Association
EIN
31-0894044
Phone
7403850120
Address
36879 WILLIAMS RD, LOGAN, OH 43138

Signing Officer

Name
Barry Hoy
Title
President
Phone
7403850120
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barry Hoy
Formed
1971
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
8

Preparer

Firm
Seo CPA Group Ltd
Address
3596 MAPLE AVE STE B, ZANESVILLE, OH 43701
Preparer
Heather Dolen CPA
Phone
7408681100
Supplemental Narrative

Additional Explanations

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

“The association's mission is to construct, maintain and operate a private water system for members.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is a non-profit voluntary agency, exempt from income tax under section 501(c) (12) of the internal revenue code and applicable state law; therefore, no provision for income taxes has been made in these financial statements. In accordance with fasb asc 740, accounting for income taxes, the organization recognizes the tax positions from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. There are no such uncertain tax positions for the organization for the years ended december 31, 2022 and 2021. The organization's income tax filings are subject to audit by various taxing authorities and is no longer subject to examination by the internal revenue service for years prior to 2019.”

Raw XML Appendix381 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.

Path#Value
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt053782
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IRS990/CompensationProcessCEOInd0true
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IRS990/DepreciationDepletionGrp/TotalAmt0250272
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT YOUR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/OtherExpensesGrp/Desc2FEES/DUES/MEMBERSHIP
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IRS990/PayrollTaxesGrp/ProgramServicesAmt08488
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION'S MISSION IS TO CONSTRUCT, MAINTAIN AND OPERATE A PRIVATE WATER SYSTEM FOR MEMBERS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-PROFIT VOLUNTARY AGENCY, EXEMPT FROM INCOME TAX UNDER SECTION 501(C) (12) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THESE FINANCIAL STATEMENTS. IN ACCORDANCE WITH FASB ASC 740, ACCOUNTING FOR INCOME TAXES, THE ORGANIZATION RECOGNIZES THE TAX POSITIONS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE ARE NO SUCH UNCERTAIN TAX POSITIONS FOR THE ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES AND IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS PRIOR TO 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S MISSION IS TO CONSTRUCT, MAINTAIN AND OPERATE A PRIVATE WATER SYSTEM FOR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PROVIDED TO BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF A CONFLICT EXISTS, THEN THE BOARD MEMBER DOES NOT VOTE ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS AND SETS SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD REVIEWS AND SETS SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BARRY HOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07403850120
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OLD STRAITSVILLE WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OLDS
ReturnHeader/Filer/EIN0310894044
ReturnHeader/Filer/PhoneNum07403850120
ReturnHeader/Filer/USAddress/AddressLine1Txt036879 WILLIAMS RD
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0831639096
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SEO CPA GROUP LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03596 MAPLE AVE STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ZANESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043701
ReturnHeader/PreparerPersonGrp/PhoneNum07408681100
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER DOLEN CPA
ReturnHeader/ReturnTs02023-11-13T17:08:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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