Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
EIN 31-0917953 • 501(c)6 • Zanesville, OH
Profile
Promote the supply of portable water and assist in the processing of wastewater in rural areas.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
77th percentile
Higher debt load relative to assets than 77% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$2,102,079
Up $237,350 (+13%) from 2023
Liabilities
Up$800,817
Up $17,706 (+2.3%) from 2023
Net Assets
Up$1,301,262
Up $219,644 (+20%) from 2023
Revenue
Up$1,771,626
Up $196,740 (+12%) from 2023
Expenses
Up$1,591,725
Up $45,378 (+2.9%) from 2023
Net Income
Up$179,901
Up $151,362 (+530%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Promote the supply of potable water and assist in the processing of wastewater in rural areas.
Promote the supply of portable water and assist in the processing of wastewater in rural areas.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $586,662 | $748,639 | ▲ $161,977 |
| Land, Buildings, and Equipment, Net | $721,614 | $699,624 | ▼ $21,990 |
| Investments in Publicly Traded Securities | $291,050 | $440,742 | ▲ $149,692 |
| Pledges and Grants Receivable | $253,908 | $196,778 | ▼ $57,130 |
| Accounts Receivable | $11,461 | $16,262 | ▲ $4,801 |
| Total Assets | $1,864,729 | $2,102,079 | ▲ $237,350 |
| Other Assets Total | $34 | $34 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $441,649 | $410,012 | ▼ $31,637 |
| Accounts Payable and Accrued Expenses | $166,701 | $217,153 | ▲ $50,452 |
| Deferred Revenue | $174,761 | $173,652 | ▼ $1,109 |
| Total Liabilities | $783,111 | $800,817 | ▲ $17,706 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $797,679 | $1,074,458 | ▲ $276,779 |
| Net Assets With Donor Restrictions | $283,939 | $226,804 | ▼ $57,135 |
| Total Net Assets Fund Balance | $1,081,618 | $1,301,262 | ▲ $219,644 |
| Total Liabilities and Net Assets / Fund Balance | $1,864,729 | $2,102,079 | ▲ $237,350 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $444,938 | $197,604 | $642,542 |
| Other Land Buildings | $192,940 | $392,263 | $585,203 |
| Land | $61,746 | - | $61,746 |
| Equipment | $0 | $23,043 | $23,043 |
| Name | Title | Base | Total |
|---|---|---|---|
| Joseph Pheil | Executive Director | $81,581 | $81,581 |
| Scott Kirk | Treasurer | $1,600 | $1,600 |
| Ed Robinette | Board Member | $600 | $600 |
| Lowell Allen | Board Member | $600 | $600 |
| Michael Egbert | Board Member | $600 | $600 |
| Michael Pope | Secretary | $600 | $600 |
| Name | Title |
|---|---|
| Tony Howard | President |
| Brent Bolin | Board Member |
| Faron Young | Board Member |
| Mark Bennett | Board Member |
| Spencer Sheldon | Board Member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $877,186 |
| Other Expenses | $714,539 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $559,252 |
| Travel | - | - | - | $217,820 |
| Pension Plan Contributions | - | - | - | $146,902 |
| Conferences and Meetings | - | - | - | $129,097 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $85,581 |
| Other Employee Benefits | - | - | - | $74,082 |
| Depreciation Depletion | - | - | - | $65,273 |
| Fees for Services Accounting | - | - | - | $65,254 |
| Office Expenses | - | - | - | $28,325 |
| Fees for Services Legal | - | - | - | $24,125 |
| Fees for Services Other | - | - | - | $19,065 |
| Advertising | - | - | - | $18,275 |
| Occupancy | - | - | - | $17,294 |
| Insurance | - | - | - | $16,080 |
| Interest | - | - | - | $14,459 |
| Payroll Taxes | - | - | - | $11,369 |
| Other Expenses | - | - | - | $9,273 |
| All Other Expenses | - | - | - | $6,589 |
| Information Technology | - | - | - | $3,706 |
| Total Functional Expenses | $0 | $0 | $0 | $1,591,725 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,607,868 |
| Expenses per Audited Statements | $1,591,725 |
| Total Expenses per Form 990 | $1,591,725 |
| Expenses Not Reported on Form 990 | $16,143 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is reviewed before being filed.”
“The information is available upon request to individuals or other entities.”
“The information is available upon request to individuals or other entities.”
“Process has not changed since the prior year.”
“Orwa is exempt from income taxes under section 501(c)(6) of the internal revenue code and exempt from ohio income taxes. Accounting principles generally accepted in the united states require management to evaluate tax positions taken by the association and recognize a tax liability (or asset) if the association has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service (irs). Management has analyzed the tax positions taken by the association, and has concluded that as of september 30, 2023, there are no uncertain positions taken or expected to be taken 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 (federal form 990) for 2021, 2022, and 2023 are subject to examination by the irs, generally for three years after they were filed.”
“In kind contributions 16,143.”
“In kind contributions 16,143.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 166701 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 217153 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 11461 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 16262 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE THE SUPPLY OF PORTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 18275 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6589 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOSEPH PHEIL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7404553911 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 55 WHITES ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ZANESVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43701 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 586662 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 748639 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 85581 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 129097 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1431865 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 13409 |
| IRS990/CYOtherExpensesAmt | 0 | 714539 |
| IRS990/CYOtherRevenueAmt | 0 | 81608 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 244744 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 179901 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 877186 |
| IRS990/CYTotalExpensesAmt | 0 | 1591725 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1771626 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 174761 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 173652 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 65273 |
| IRS990/Desc | 0 | OHIO RURAL WATER ASSOCIATION HAS TRAINING SPECIALISTS THAT FACILITATE TRAINING SESSIONS, PROVIDE ON-SITE TECHNICAL ASSISTANCE TO RURAL AND SMALL MUNICIPAL WATER SYSTEMS AND PROVIDE ASSISTANCE WITH FEDERAL AND STATE REGULATION MANDATES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 283939 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 226804 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 448432 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 65254 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 24125 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 19065 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TONY HOWARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL POPE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SCOTT KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LOWELL ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BRENT BOLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ED ROBINETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARK BENNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL EGBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | FARON YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SPENCER SHELDON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOSEPH PHEIL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 81581 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 1185603 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1771626 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3706 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16080 |
| IRS990/InterestGrp/TotalAmt | 0 | 14459 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13409 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13409 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 291050 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 440742 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 612910 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 721614 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 699624 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1312534 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 246262 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROMOTE THE SUPPLY OF PORTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 441649 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 410012 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1081618 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1301262 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 39743 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 797679 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1074458 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 17294 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28325 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 34 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 34 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 74082 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | EDUCATION AND TRAINING |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 31098 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24575 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24231 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9273 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 812900 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81608 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 81608 |
| IRS990/OtherRevenueTotalAmt | 0 | 81608 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 559252 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11369 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 146902 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 253908 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 196778 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOSEPH PHEIL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COMPENSATION PROGRAM F |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEE BASED TRAINING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 175141 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 56703 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 12900 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 175141 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 56703 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12900 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE CIRCUIT RIDER TRAINING PROGRAM HAS BEEN DESIGNED TO DELIVER FREE ON-SITE TRAINING. UPON REQUEST, THE CIRCUIT RIDER INSTRUCTORS WILL TRAVEL TO LOCAL AGENCY FACILITIES TO TEACH INTRODUCTORY CLASSES (2 TO 3 HOURS) THAT PROVIDE AN OVERVIEW OF BASIC CONCEPTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 344115 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE WASTEWATER TECHNICAL ASSISTANCE PROGRAM IS A DIVISION OF OHIO RURAL WATER ASSOCIATION THAT PROVIDES ON-SITE TECHNICAL ASSISTANCE AND TRAINING TO SMALL RURAL MUNICIPAL WASTEWATER SYSTEMS AND RURAL SYSTEMS IN UNINCORPORATED AREAS WITHIN THE STATE OF OHIO. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 256142 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | OTHER WORTHY WATER AND WASTEWATER NEEDS IN THE AREA. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 543036 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1296793 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10360 |
| IRS990/PYOtherExpensesAmt | 0 | 722379 |
| IRS990/PYOtherRevenueAmt | 0 | 51230 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 216503 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 28539 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 823968 |
| IRS990/PYTotalExpensesAmt | 0 | 1546347 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1574886 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 179901 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 444938 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 197604 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 642542 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 23043 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23043 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 16143 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1591725 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 61746 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 61746 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 39744 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 16143 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 192940 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 392263 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 585203 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 16143 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 55887 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1771626 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ORWA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM OHIO INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN 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 (FEDERAL FORM 990) FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | IN KIND CONTRIBUTIONS 16,143. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | IN KIND CONTRIBUTIONS 16,143. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 699624 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1591725 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1771626 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1827513 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1607868 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS REVIEWED BEFORE BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE INFORMATION IS AVAILABLE UPON REQUEST TO INDIVIDUALS OR OTHER ENTITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE INFORMATION IS AVAILABLE UPON REQUEST TO INDIVIDUALS OR OTHER ENTITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1864729 |
| IRS990/TotalAssetsEOYAmt | 0 | 2102079 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1864729 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2102079 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1431865 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1591725 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 783111 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 800817 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 783111 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 800817 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1081618 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1301262 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 543036 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1591725 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 244744 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85581 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 339761 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1771626 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1864729 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2102079 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 217820 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/USAddress/AddressLine1Txt | 0 | 55 WHITES ROAD |
| IRS990/USAddress/CityNm | 0 | ZANESVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 43701 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 12 |
| IRS990/VotingMembersIndependentCnt | 0 | 12 |
| IRS990/WebsiteAddressTxt | 0 | OHIORURALWATER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPH PHEIL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7404553911 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-04 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OHIO RURAL WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OHIO |
| ReturnHeader/Filer/EIN | 0 | 310917953 |
| ReturnHeader/Filer/PhoneNum | 0 | 7404553911 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 55 WHITES ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ZANESVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43701 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550771624 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PERRY & ASSOCIATES CPA'S AC |
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