Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2019 • EIN 31-0917953
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
27th percentile
Higher top officer pay than 27% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Down$1,184,120
Down $155,693 (-12%) from 2018
Net Assets
Up$575,175
Up $120,663 (+27%) from 2018
Liabilities
Down$608,945
Down $276,356 (-31%) from 2018
Revenue
Down$1,244,237
Down $3,170 (-0.3%) from 2018
Expenses
Up$1,123,574
Up $119,108 (+12%) from 2018
Net Income
Down$120,663
Down $122,278 (-50%) from 2018
Promote the supply of potable water and assist in the processing of wastewater in rural areas.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $826,345 | $771,946 | ▼ $54,399 |
| Cash and Non-Interest-Bearing Accounts | $378,083 | $257,542 | ▼ $120,541 |
| Pledges and Grants Receivable | $128,751 | $149,903 | ▲ $21,152 |
| Accounts Receivable | $6,600 | $4,695 | ▼ $1,905 |
| Investments Other Securities | $34 | $34 | → $0 |
| Total Assets | $1,339,813 | $1,184,120 | ▼ $155,693 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $574,848 | $498,972 | ▼ $75,876 |
| Accounts Payable and Accrued Expenses | $181,282 | $80,748 | ▼ $100,534 |
| Deferred Revenue | $129,171 | $29,225 | ▼ $99,946 |
| Total Liabilities | $885,301 | $608,945 | ▼ $276,356 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $305,819 | $395,244 | ▲ $89,425 |
| Temporarily Rstr Net Assets | $148,693 | $179,931 | ▲ $31,238 |
| Total Net Assets Fund Balance | $454,512 | $575,175 | ▲ $120,663 |
| Total Liabilities and Net Assets / Fund Balance | $1,339,813 | $1,184,120 | ▼ $155,693 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $525,255 | $117,286 | $642,541 |
| Other Land Buildings | $177,868 | $380,891 | $558,759 |
| Land | $61,746 | - | $61,746 |
| Equipment | $7,077 | $15,966 | $23,043 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Joseph Pheil | Executive Director | FT | $56,941 | $56,941 |
| Name | Title |
|---|---|
| Tom Reese | President |
| Lowell Allen | Vice-president |
| Bill Neal | Board Member |
| Brent Bolin | Board Member |
| Ed Robinette | Board Member |
| Jim Truesdell | Board Member |
| John Simpson | Board Member |
| Mark Bennett | Board Member |
| Tony Howard | Board Member |
| Pk Tudor | Secretary |
| Scott Kirk | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $563,921 |
| Salaries, Compensation, and Employee Benefits | $559,653 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $323,763 |
| Travel | - | - | - | $137,669 |
| Pension Plan Contributions | - | - | - | $89,142 |
| Other Employee Benefits | - | - | - | $82,087 |
| Conferences and Meetings | - | - | - | $75,022 |
| Depreciation Depletion | - | - | - | $66,008 |
| Office Expenses | - | - | - | $57,737 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $56,941 |
| Fees for Services Accounting | - | - | - | $49,883 |
| Occupancy | - | - | - | $28,678 |
| Advertising | - | - | - | $17,955 |
| Interest | - | - | - | $17,614 |
| Fees for Services Legal | - | - | - | $11,279 |
| Insurance | - | - | - | $9,560 |
| Other Expenses | - | - | - | $8,072 |
| Payroll Taxes | - | - | - | $7,720 |
| All Other Expenses | - | - | - | $7,367 |
| Fees for Services Other | - | - | - | $6,673 |
| Information Technology | - | - | - | $3,745 |
| Total Functional Expenses | $0 | $0 | $0 | $1,123,574 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,123,574 |
| Total Expenses per Audited Statements | $1,123,574 |
| Total Expenses per Form 990 | $1,123,574 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $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, 2019, 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 2016, 2017 and 2018 are subject to examination by the irs, generally for three years after they were filed.”
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 | 181282 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 80748 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6600 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4695 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE THE SUPPLY OF POTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17955 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7367 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JOSEPH PHEIL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8005897985 |
| 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/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 378083 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 257542 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 56941 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 75022 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1046567 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 563921 |
| IRS990/CYOtherRevenueAmt | 0 | 30961 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 166709 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 120663 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 559653 |
| IRS990/CYTotalExpensesAmt | 0 | 1123574 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1244237 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 129171 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29225 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 66008 |
| 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/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 365385 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 49883 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11279 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6673 |
| 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/AverageHoursPerWeekRt | 11 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TOM REESE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LOWELL ALLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARK BENNETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TONY HOWARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JIM TRUESDELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PK TUDOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRENT BOLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SCOTT KIRK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ED ROBINETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | BILL NEAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JOSEPH PHEIL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 56941 |
| 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/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | 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 | 11 |
| IRS990/GovernmentGrantsAmt | 0 | 835659 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1244237 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3745 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9560 |
| IRS990/InterestGrp/TotalAmt | 0 | 17614 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 34 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 34 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 514143 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 826345 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 771946 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1286089 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 210908 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 30961 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 30961 |
| IRS990/MissionDesc | 0 | PROMOTE THE SUPPLY OF POTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 574848 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 498972 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 454512 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 575175 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 28678 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 57737 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 82087 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 29344 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22549 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14766 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8072 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueTotalAmt | 0 | 30961 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 323763 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7720 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 89142 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 128751 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 149903 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOSEPH PHEIL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | WORKER'S COMPENSATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEE BASED TRAINING |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 81520 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 53879 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 31310 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 81520 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 53879 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 31310 |
| 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 | 318708 |
| 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 | 190714 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | OTHER WORTHY WATER AND WASTEWATER NEEDS IN THE AREA. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 248767 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1036758 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 522283 |
| IRS990/PYOtherRevenueAmt | 0 | 35376 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 175273 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 242941 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 482183 |
| IRS990/PYTotalExpensesAmt | 0 | 1004466 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1247407 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 120663 |
| 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 | 525255 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 117286 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 642541 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 7077 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 15966 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 23043 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1123574 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 61746 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 61746 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 177868 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 380891 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 558759 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1244237 |
| 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, 2019, 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 2016, 2017 AND 2018 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 771946 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1123574 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1244237 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1244237 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1123574 |
| 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/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 148693 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 179931 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1339813 |
| IRS990/TotalAssetsEOYAmt | 0 | 1184120 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1339813 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1184120 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1046567 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1123574 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 885301 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 608945 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 885301 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 608945 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 454512 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 575175 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 248767 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1123574 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 166709 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 56941 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 197670 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1244237 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1339813 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1184120 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 137669 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 305819 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 395244 |
| 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 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 11 |
| IRS990/WebsiteAddressTxt | 0 | OHIORURALWATER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-11-19 02:30:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOSEPH PHEIL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8005897985 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-06-26 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OHIO RURAL WATER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OHIO |
| ReturnHeader/Filer/EIN | 0 | 310917953 |
| ReturnHeader/Filer/PhoneNum | 0 | 8005897985 |
| 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/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 0DD6C50668C837742D20F05D411A7ED282581D9E |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 96.69.75.65 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-06-26 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 08:35:39 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 550771624 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PERRY & ASSOCIATES CPA'S AC |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
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