Civic Intelligence

Highland Ridge Rural Water and Sewer Association

EIN 31-1322226 • 501(c)12 • Lower Salem, OH

Profile

Highland ridge water association, inc was organized to provide potable water to its members they provide this service by purchasing water from a local water company, storing that water in a large above ground tank and distributing that water via underground lines that are maintained by the association.

PO Box 35Lower Salem, OH 45745

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.52x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

5.27x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Net Margin

7th percentile

-9.8%

Higher net margin than 7% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

50th percentile

$76,120

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Asset Growth

83rd percentile

15%

Faster asset growth than 83% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

16th percentile

-8.3%

Faster revenue growth than 16% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$9,272,677

Down $357,509 (-3.7%) from 2021

Liabilities

Down

$4,086,175

Down $124,038 (-2.9%) from 2021

Net Assets

Down

$5,186,502

Down $233,471 (-4.3%) from 2021

Operations
Liabilities / Revenue94th percentileNet Margin7th percentile

Revenue

Down

$826,684

Down $77,347 (-8.6%) from 2021

Expenses

Down

$1,059,926

Down $29,739 (-2.7%) from 2021

Net Income

Down

-$233,242

Down $47,608 (-26%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$10M$5.0M$0Assets 2016: $8,277,973Liabilities 2016: $3,834,293Net Assets 2016: $4,443,6802016Assets 2017: $8,065,160Liabilities 2017: $3,734,803Net Assets 2017: $4,330,3572017Assets 2018: $8,909,399Liabilities 2018: $3,887,097Net Assets 2018: $5,022,3022018Assets 2019: $8,747,172Liabilities 2019: $3,887,097Net Assets 2019: $4,860,0752019Assets 2020: $9,470,467Liabilities 2020: $3,862,307Net Assets 2020: $5,608,1602020Assets 2021: $9,630,186Liabilities 2021: $4,210,213Net Assets 2021: $5,419,9732021Assets 2022: $9,272,677Liabilities 2022: $4,086,175Net Assets 2022: $5,186,5022022

Highlighted filing

2022

Assets$9,272,677
Liabilities$4,086,175
Net Assets$5,186,502
Open 2022 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $769,402Expenses 2016: $784,747Net Income 2016: -$15,3452016Revenue 2017: $795,627Expenses 2017: $908,950Net Income 2017: -$113,3232017Revenue 2018: $914,229Expenses 2018: $875,365Net Income 2018: $38,8642018Revenue 2019: $834,260Expenses 2019: $996,487Net Income 2019: -$162,2272019Revenue 2020: $861,995Expenses 2020: $846,648Net Income 2020: $15,3472020Revenue 2021: $904,031Expenses 2021: $1,089,665Net Income 2021: -$185,6342021Revenue 2022: $826,684Expenses 2022: $1,059,926Net Income 2022: -$233,2422022

Highlighted filing

2022

Revenue$826,684
Expenses$1,059,926
Net Income-$233,242
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$9,272,677
Liabilities
$4,086,175
Net assets
$5,186,502
Revenue
$826,684
Expenses
$1,059,926
Net income
-$233,242
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.27$4.09$5.19$0.83$1.06$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.63$4.21$5.42$0.90$1.09$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.47$3.86$5.61$0.86$0.85$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.75$3.89$4.86$0.83$1.00$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.91$3.89$5.02$0.91$0.88$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.07$3.73$4.33$0.80$0.91$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$3.83$4.44$0.77$0.78$0.02
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 11, 2022
Return Version
2020v4.2
Gross Receipts
$904,031
Mission and Program Overview

Mission

Highland ridge water association, inc was organized to provide potable water to its members. They provide this service by purchasing water from a local water company, storing that water in a large above ground tank and distributing that water via underground lines that are maintained by the association.

Highland ridge water association, inc was organized to provide potable water to its members they provide this service by purchasing water from a local water company, storing that water in a large above ground tank and distributing that water via underground lines that are maintained by the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,082,992$8,303,312▲ $220,320
Cash and Non-Interest-Bearing Accounts$704,458$649,406▼ $55,052
Savings and Temporary Cash Investments$622,928$636,534▲ $13,606
Accounts Receivable$60,089$40,934▼ $19,155
Total Assets$9,470,467$9,630,186▲ $159,719
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,816,909$4,162,044▲ $345,135
Accounts Payable and Accrued Expenses$45,398$48,169▲ $2,771
Total Liabilities$3,862,307$4,210,213▲ $347,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,608,160$5,419,973▼ $188,187
Total Net Assets Fund Balance$5,608,160$5,419,973▼ $188,187
Total Liabilities and Net Assets / Fund Balance$9,470,467$9,630,186▲ $159,719

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,115,313$3,856,932$11,972,245
Equipment$75,395$198,366$273,761
Buildings$91,612$101,405$193,017
Land$20,992-$20,992
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey PerryPresidentPT$3,365$3,365
Donald Kidwiler IiVice PresidentPT$2,250$2,250
Jeffrey LauerChief Financial OfficerPT$2,200$2,200
Larry MercerBoard MemberPT$2,200$2,200
Lloyd BoothBoard MemberPT$2,200$2,200
Nora CarpenterBoard MemberPT$2,100$2,100
Drexel PerryBoard MemberPT$1,400$1,400

Board Members and Trustees

NameTitle
Judy MercerGeneral Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$9,805
Program Service Revenue
$832,634
Investment Income
$18,999
Other Revenue
$42,593
Change in Net Assets
$-185,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$904,031
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,552
Total Revenue per Audited Statements
$901,479
Total Revenue per Form 990
$904,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$920,819
Salaries, Compensation, and Employee Benefits$168,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$319,969
Interest---$128,243
Occupancy---$110,093
Other Salaries and Wages---$101,023
Payroll Taxes---$35,654
Fees for Services Accounting---$27,610
Other Employee Benefits---$16,454
Current Officers, Directors, Trustees, and Key Employees---$15,715
Insurance---$13,225
Office Expenses---$11,549
Travel---$1,332
Fees for Services Legal---$1,200
Information Technology---$940
Other Expenses---$415
All Other Expenses---$357
Total Functional Expenses$0$0$0$1,089,665

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,089,666
Total Expenses per Audited Statements$1,089,666
Total Expenses per Form 990$1,089,666
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“General manager judy mercer & board member larry mercer are husband and wife. Board president jeff perry & board member drexel perry are brothers.”

Form 990, Part VI, Section A, Line 6

“Highland ridge water association, inc is an association. It has members of definition. The governing body is elected from and by the members. Elections are held periodically at meeting called for that purpose. Each member has one vote for each position being filled.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is provided to each member of the governing body for review and discussion before it is signed and filed with the irs. The paid preparer is available to answer questions from board members.”

Form 990, Part VI, Section B, Line 12C

“Board is requested to discuss any conflicts annually and board members are required to disclose any conflicts immediately”

Form 990, Part VI, Section C, Line 19

“All official documents and information, that are of public record, are available for inspection at the administravtive office during regular business hours. Copies of all documents are available by written request and for a nominal, per page fee.”

Filing and Contact Details

Filer

Filer Name
Highland Ridge Rural Water and
EIN
31-1322226
Phone
7403760337
Address
PO BOX 35, LOWER SALEM, OH 45745

Signing Officer

Name
Jeffrey Perry
Title
President
Phone
7403760337
Signed
2022-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Perry
Formed
1993
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Rea & Associates Inc
Address
132 SOUTH FOURTH STREET, MARIETTA, OH 45750-3208
Preparer
Lane a Mccartney CPA
Phone
7403737423
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association was incorporated as a non-profit entity and is exempt from federal income taxes under section 501(c)(12) of the internal revenue code. The association is not a private foundation. The association 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 association 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 ni 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.”

Raw XML Appendix378 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt040934
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION.
IRS990/AllOtherExpensesGrp/TotalAmt0357
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/PhoneNum07403760337
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01330 HIGHLAND RIDGE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOWELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045744
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/FeesForServicesLegalGrp/TotalAmt01200
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0LLOYD BOOTH
IRS990/Form990PartVIISectionAGrp/PersonNm1DONALD KIDWILER II
IRS990/Form990PartVIISectionAGrp/PersonNm2LARRY MERCER
IRS990/Form990PartVIISectionAGrp/PersonNm3NORA CARPENTER
IRS990/Form990PartVIISectionAGrp/PersonNm4JEFFREY LAUER
IRS990/Form990PartVIISectionAGrp/PersonNm5JEFFREY PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm6DREXEL PERRY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7GENERAL MANAGER
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0SELLING EXPENSES
IRS990/OtherExpensesGrp/Desc1FIELD SUPPLIES
IRS990/OtherExpensesGrp/Desc2TAXES
IRS990/OtherExpensesGrp/Desc3UNIFORMS
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IRS990/OtherRevenueMiscGrp/BusinessCd0221000
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IRS990/OtherRevenueMiscGrp/Desc0PROJECT REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021840
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt120753
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021840
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt120753
IRS990/OtherRevenueTotalAmt042593
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101023
IRS990/OtherSourcesGrossIncomeAmt059040
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt035654
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY PERRY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES/TAP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0832634
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0832634
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt069382
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010784
IRS990/PYOtherExpensesAmt0709387
IRS990/PYOtherRevenueAmt067819
IRS990/PYProgramServiceRevenueAmt0783392
IRS990/PYRevenuesLessExpensesAmt084729
IRS990/PYSalariesCompEmpBnftPaidAmt0137261
IRS990/PYTotalExpensesAmt0846648
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0931377
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-185634
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0888926
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0622928
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0636534
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt091612
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101405
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0193017
IRS990ScheduleD/EquipmentGrp/BookValueAmt075395
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198366
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0273761
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01089666
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt020992
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt020992
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2552
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08115313
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03856932
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011972245
IRS990ScheduleD/RevenueNotReportedAmt0-2552
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0904031
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION WAS INCORPORATED AS A NON-PROFIT ENTITY AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION. THE ASSOCIATION 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 ASSOCIATION 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 NI 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08303312
IRS990ScheduleD/TotalExpensesPerForm990Amt01089666
IRS990ScheduleD/TotalRevenuePerForm990Amt0904031
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0901479
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01089666
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL MANAGER JUDY MERCER & BOARD MEMBER LARRY MERCER ARE HUSBAND AND WIFE. BOARD PRESIDENT JEFF PERRY & BOARD MEMBER DREXEL PERRY ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HIGHLAND RIDGE WATER ASSOCIATION, INC IS AN ASSOCIATION. IT HAS MEMBERS OF DEFINITION. THE GOVERNING BODY IS ELECTED FROM AND BY THE MEMBERS. ELECTIONS ARE HELD PERIODICALLY AT MEETING CALLED FOR THAT PURPOSE. EACH MEMBER HAS ONE VOTE FOR EACH POSITION BEING FILLED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW AND DISCUSSION BEFORE IT IS SIGNED AND FILED WITH THE IRS. THE PAID PREPARER IS AVAILABLE TO ANSWER QUESTIONS FROM BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD IS REQUESTED TO DISCUSS ANY CONFLICTS ANNUALLY AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS IMMEDIATELY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OFFICIAL DOCUMENTS AND INFORMATION, THAT ARE OF PUBLIC RECORD, ARE AVAILABLE FOR INSPECTION AT THE ADMINISTRAVTIVE OFFICE DURING REGULAR BUSINESS HOURS. COPIES OF ALL DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST AND FOR A NOMINAL, PER PAGE FEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09470467
IRS990/TotalAssetsEOYAmt09630186
IRS990/TotalAssetsGrp/BOYAmt09470467
IRS990/TotalAssetsGrp/EOYAmt09630186
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09805
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01089665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03862307
IRS990/TotalLiabilitiesEOYAmt04210213
IRS990/TotalLiabilitiesGrp/BOYAmt03862307
IRS990/TotalLiabilitiesGrp/EOYAmt04210213
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05608160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05419973
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0832634
IRS990/TotalReportableCompFromOrgAmt015715
IRS990/TotalRevenueGrp/ExclusionAmt05300
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0888926
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0904031
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09470467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09630186
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt01332
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 35
IRS990/USAddress/CityNm0LOWER SALEM
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045745
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY PERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07403760337
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND RIDGE RURAL WATER AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SEWER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0311322226
ReturnHeader/Filer/PhoneNum07403760337
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 35
ReturnHeader/Filer/USAddress/CityNm0LOWER SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045745
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341310124
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0132 SOUTH FOURTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARIETTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0457503208
ReturnHeader/PreparerPersonGrp/PhoneNum07403737423
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LANE A MCCARTNEY CPA
ReturnHeader/ReturnTs02022-05-13T13:06:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JEFFREY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PERRY
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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