Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
EIN 31-1126941 • 501(c)12 • Winesburg, OH
Profile
The organization's has several purposes for which it was formed, but the its number one mission is providing water to the winesburg area community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
89th percentile
Higher net margin than 89% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.2% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Up$6,871,515
Up $358,792 (+5.5%) from 2023
Liabilities
Up$1,476,141
Up $130,028 (+9.7%) from 2023
Net Assets
Up$5,395,374
Up $228,764 (+4.4%) from 2023
Revenue
Down$479,453
Down $11,792 (-2.4%) from 2023
Expenses
Down$250,689
Down $36,468 (-13%) from 2023
Net Income
Up$228,764
Up $24,676 (+12%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Providing water to the winesburg area community.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $5,235,293 | $5,113,767 | ▼ $121,526 |
| Savings and Temporary Cash Investments | $667,265 | $761,610 | ▲ $94,345 |
| Intangible Assets | $0 | $2,867 | ▲ $2,867 |
| Accounts Receivable | $1,480 | $2,155 | ▲ $675 |
| Total Assets | $6,512,723 | $6,871,515 | ▲ $358,792 |
| Other Assets Total | $608,685 | $991,116 | ▲ $382,431 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,315,766 | $1,269,668 | ▼ $46,098 |
| Accounts Payable and Accrued Expenses | $29,047 | $205,173 | ▲ $176,126 |
| Other Liabilities | $1,300 | $1,300 | → $0 |
| Total Liabilities | $1,346,113 | $1,476,141 | ▲ $130,028 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $5,166,610 | $5,395,374 | ▲ $228,764 |
| Total Net Assets Fund Balance | $5,166,610 | $5,395,374 | ▲ $228,764 |
| Total Liabilities and Net Assets / Fund Balance | $6,512,723 | $6,871,515 | ▲ $358,792 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $4,385,617 | $2,001,775 | $6,387,392 |
| Land | $535,245 | - | $535,245 |
| Equipment | $172,876 | $259,835 | $432,711 |
| Buildings | $20,029 | $17,591 | $37,620 |
| Other Assets Org | $91 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Leroy Mast | Board Member | $1,100 | $1,100 |
| Firman Miller | President | $825 | $825 |
| James Gertz | Vice President | $675 | $675 |
| Robert Coblentz | Board Member | $600 | $600 |
| Suzanne Mcfadden | Board Member | $600 | $600 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $152,704 |
| Other Expenses | $97,735 |
| Grants and Similar Amounts Paid | $250 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $137,110 |
| Office Expenses | - | - | - | $45,519 |
| Interest | - | - | - | $29,065 |
| Insurance | - | - | - | $15,630 |
| Payroll Taxes | - | - | - | $11,177 |
| Fees for Services Accounting | - | - | - | $4,905 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $3,800 |
| Fees for Services Other | - | - | - | $1,108 |
| Occupancy | - | - | - | $883 |
| Other Employee Benefits | - | - | - | $617 |
| Fees for Services Legal | - | - | - | $378 |
| Grants to Domestic Orgs | - | - | - | $250 |
| Travel | - | - | - | $247 |
| Total Functional Expenses | $0 | $0 | $0 | $250,689 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $756,637 |
| Expenses Not Reported on Form 990 | $505,948 |
| Expenses per Audited Statements | $250,689 |
| Total Expenses per Form 990 | $250,689 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Security Deposits | $1,300 |
“The organization does have members. The winesburg area development corporation exists to provide services to its members.”
“All members have equal voting rights: one vote per member. Members elect the board of directors at the annual meeting. Officers serve at the appointment of the board of directors.”
“The organization has an independent accounting firm prepare their form 990. Once prepared, a draft is sent to the clerk, who distributes the form to each of the other board members for review. Once the form is approved by the board, it is filed with the appropriate tax authorities.”
“Compliance with the conflict of interest statement is monitored annually through a written acknowledgement form signed by each board member.”
“All required items are made available to the public for review and inspection at the annual member meeting and also by way of request.”
“Process has not changed since the prior year”
“The development corporation has adopted asc topic 740 (formerly fasb interpretation no. 48, accounting for uncertainty in income taxes), which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the development corporation may recognize the tax benefit from an uncertain tax position only if it is more-likely-than-not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. In addition, the guidance on asc topic 740 addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. Management has determined that the effects of the adoption of this pronouncement to be insignificant, therefore no adjustments have been recorded and no further disclosures required.”
“Cost of goods sold 505,948.”
“Cost of goods sold 505,948.”
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 | 29047 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 205173 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1480 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2155 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDING WATER TO THE WINESBURG AREA COMMUNITY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3303596330 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 143 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WINESBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44690 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 3800 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 505948 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 10000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 250 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8155 |
| IRS990/CYOtherExpensesAmt | 0 | 97735 |
| IRS990/CYOtherRevenueAmt | 0 | 458298 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3000 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 228764 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 152704 |
| IRS990/CYTotalExpensesAmt | 0 | 250689 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 479453 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | KEPT COMMUNITY WATERLINES IN WORKING ORDER, PROVIDING TOWN TREATED WATER AND CASE PROCESSED WATER, KEPT QUALITY OF WATER IN COMPLIANCE WITH EPA STANDARDS AND REGULATIONS AND MONITORED THE COMMUNITY WATER TABLE TO DETERMINE LONGEVITY OF EXISTING WELLS AND POTENTIAL NEW DRILLING SITES. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4905 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 378 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1108 |
| 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/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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | FIRMAN MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES GERTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUZANNE MCFADDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT COBLENTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEROY MAST |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 825 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 675 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1100 |
| 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/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/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 10000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 250 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 985401 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 962195 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15630 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 2867 |
| IRS990/InterestGrp/TotalAmt | 0 | 29065 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 8155 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8155 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2279201 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5235293 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5113767 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 7392968 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 965195 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROVIDING WATER TO THE WINESBURG AREA COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1315766 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1269668 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5166610 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5395374 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 456247 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 456247 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 5166610 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5395374 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 883 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 45519 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 608685 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 991116 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 617 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1300 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1300 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2051 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2051 |
| IRS990/OtherRevenueTotalAmt | 0 | 2051 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 137110 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 20206 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11177 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | FIRMAN MILLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3900 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 250 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5384 |
| IRS990/PYOtherExpensesAmt | 0 | 142300 |
| IRS990/PYOtherRevenueAmt | 0 | 481522 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 439 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 204088 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 144607 |
| IRS990/PYTotalExpensesAmt | 0 | 287157 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 491245 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 228764 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 667265 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 761610 |
| 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 | 20029 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 17591 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 37620 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 172876 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 259835 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 432711 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 505948 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 250689 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 535245 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 535245 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 817532 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 173493 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 91 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CONSTRUCTION IN PROGRESS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | UNBILLED REVENUE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DEPOSIT |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 505948 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 4385617 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2001775 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6387392 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1300 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 505948 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 505948 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 479453 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE DEVELOPMENT CORPORATION HAS ADOPTED ASC TOPIC 740 (FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE DEVELOPMENT CORPORATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IN ADDITION, THE GUIDANCE ON ASC TOPIC 740 ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS DETERMINED THAT THE EFFECTS OF THE ADOPTION OF THIS PRONOUNCEMENT TO BE INSIGNIFICANT, THEREFORE NO ADJUSTMENTS HAVE BEEN RECORDED AND NO FURTHER DISCLOSURES REQUIRED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | COST OF GOODS SOLD 505,948. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | COST OF GOODS SOLD 505,948. |
| 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 | 5113767 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 991116 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 250689 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1300 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 479453 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 985401 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 756637 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DOES HAVE MEMBERS. THE WINESBURG AREA DEVELOPMENT CORPORATION EXISTS TO PROVIDE SERVICES TO ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL MEMBERS HAVE EQUAL VOTING RIGHTS: ONE VOTE PER MEMBER. MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. OFFICERS SERVE AT THE APPOINTMENT OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION HAS AN INDEPENDENT ACCOUNTING FIRM PREPARE THEIR FORM 990. ONCE PREPARED, A DRAFT IS SENT TO THE CLERK, WHO DISTRIBUTES THE FORM TO EACH OF THE OTHER BOARD MEMBERS FOR REVIEW. ONCE THE FORM IS APPROVED BY THE BOARD, IT IS FILED WITH THE APPROPRIATE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPLIANCE WITH THE CONFLICT OF INTEREST STATEMENT IS MONITORED ANNUALLY THROUGH A WRITTEN ACKNOWLEDGEMENT FORM SIGNED BY EACH BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL REQUIRED ITEMS ARE MADE AVAILABLE TO THE PUBLIC FOR REVIEW AND INSPECTION AT THE ANNUAL MEMBER MEETING AND ALSO BY WAY OF REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 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 | 6512723 |
| IRS990/TotalAssetsEOYAmt | 0 | 6871515 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6512723 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6871515 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 10000 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 250689 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1346113 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1476141 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1346113 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1476141 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5166610 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 5395374 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3000 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 3800 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 8155 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 461298 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 479453 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6512723 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6871515 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 247 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 143 |
| IRS990/USAddress/CityNm | 0 | WINESBURG |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 44690 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FIRMAN MILLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3303596330 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE WINESBURG AREA DEVELOPMENT |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WINE |
| ReturnHeader/Filer/EIN | 0 | 311126941 |
| ReturnHeader/Filer/PhoneNum | 0 | 3303596330 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 143 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WINESBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44690 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341310124 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REA & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 230 N MARKET ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WOOSTER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44691 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3302640791 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANDREA HOSTETLER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T15:22:41-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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