Civic Intelligence

Operator Training Committee Of

EIN 31-6065198 • 501(c)3 • Springfield, OH

Profile

The primary focus of the operator training committee of ohio is to design, develop & deliver various types of training programs for individuals in water & wastewater utility occupations in business, industry & government.

PO Box 284Springfield, OH 45501

www.ohiowater.org

Siviq Scores

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

Liabilities / Assets

97th percentile

1.58x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.31x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.2%

Higher net margin than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$102,421

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

24%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

3.9%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$223,608

Up $148,347 (+197%) from 2021

Liabilities

Up

$354,413

Up $256,034 (+260%) from 2021

Net Assets

Down

-$130,805

Down $107,687 (-466%) from 2021

Revenue

Up

$1,126,098

Up $136,371 (+14%) from 2021

Expenses

Up

$1,067,068

Up $23,984 (+2.3%) from 2021

Net Income

Up

$59,030

Up $112,387 (+211%) from 2021

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2010: $50,335Liabilities 2010: $37,080Net Assets 2010: $13,2552010Assets 2011: $32,262Liabilities 2011: $51,333Net Assets 2011: -$19,0712011Assets 2012: $74,315Liabilities 2012: $99,464Net Assets 2012: -$25,1492012Assets 2013: $65,330Liabilities 2013: $97,848Net Assets 2013: -$32,5182013Assets 2015: $105,607Liabilities 2015: $106,079Net Assets 2015: -$4722015Assets 2016: $57,899Liabilities 2016: $96,214Net Assets 2016: -$38,3152016Assets 2017: $88,160Liabilities 2017: $92,673Net Assets 2017: -$4,5132017Assets 2018: $128,545Liabilities 2018: $90,028Net Assets 2018: $38,5172018Assets 2019: $105,045Liabilities 2019: $92,536Net Assets 2019: $12,5092019Assets 2020: $95,284Liabilities 2020: $91,344Net Assets 2020: $3,9402020Assets 2021: $75,261Liabilities 2021: $98,379Net Assets 2021: -$23,1182021Assets 2024: $223,608Liabilities 2024: $354,413Net Assets 2024: -$130,8052024

Highlighted filing

2024

Assets$223,608
Liabilities$354,413
Net Assets-$130,805

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,369,9002010Expenses 2011: $1,339,1012011Expenses 2012: $1,235,6442012Expenses 2013: $1,100,7302013Revenue 2015: $1,117,703Expenses 2015: $1,062,190Net Income 2015: $55,5132015Revenue 2016: $1,067,925Expenses 2016: $1,105,768Net Income 2016: -$37,8432016Revenue 2017: $983,622Expenses 2017: $949,820Net Income 2017: $33,8022017Revenue 2018: $1,118,678Expenses 2018: $1,075,648Net Income 2018: $43,0302018Revenue 2019: $1,118,660Expenses 2019: $1,144,668Net Income 2019: -$26,0082019Revenue 2020: $831,211Expenses 2020: $840,994Net Income 2020: -$9,7832020Revenue 2021: $989,727Expenses 2021: $1,043,084Net Income 2021: -$53,3572021Revenue 2024: $1,126,098Expenses 2024: $1,067,068Net Income 2024: $59,0302024

Highlighted filing

2024

Revenue$1,126,098
Expenses$1,067,068
Net Income$59,030

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.35$0.13$1.13$1.07$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.10$0.02$0.99$1.04$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.09$0.00$0.83$0.84$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.09$0.01$1.12$1.14$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.09$0.04$1.12$1.08$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.09$0.00$0.98$0.95$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.06$0.10$0.04$1.07$1.11$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.00$1.12$1.06$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.10$0.03$1.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.10$0.03$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.05$0.02$1.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.04$0.01$1.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,126,098
Mission and Program Overview

Mission

The primary focus of the operator training committee of ohio is to design, develop & deliver various types of training programs for individuals in water & wastewater utility occupations in business, industry & government.

The primary focus of the Operator Training Committee of Ohio is to design, develop, and deliver various types of training programs for individuals in water & wastewater utility occupations in business, industry, and government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$67,864$116,189▲ $48,325
Cash and Non-Interest-Bearing Accounts$94,078$90,647▼ $3,431
Land, Buildings, and Equipment, Net$18,576$16,772▼ $1,804
Total Assets$180,518$223,608▲ $43,090
Liabilities
Other Liabilities$354,497$348,278▼ $6,219
Accounts Payable and Accrued Expenses$15,420$6,135▼ $9,285
Total Liabilities$369,917$354,413▼ $15,504
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-189,399$-130,805▲ $58,594
Total Net Assets Fund Balance$-189,399$-130,805▲ $58,594
Total Liabilities and Net Assets / Fund Balance$180,518$223,608▲ $43,090

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$195,894$195,894
Other Land Buildings$16,772$34,380$51,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Curtis L Truss JrExecutive DirectorFT$102,421$102,421
Sam JacobSecretary/Treasurer-$4,105$4,105

Board Members and Trustees

NameTitle
Charlie QueenPast President
MaryAnn FigginsPresident
Christopher PetersonVice President
Larry FosterTrustee
Larry HuberTrustee
Steve ElliottTrustee
Steve WolfeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,079,115
Investment Income
$0
Other Revenue
$46,983
Change in Net Assets
$59,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,712
Other Expenses$408,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,131$101,002-$344,133
Other Employee Benefits$122,453$45,764-$168,217
Current Officers, Directors, Trustees, and Key Employees$81,937$20,484-$102,421
Travel$54,251--$54,251
Payroll Taxes$25,386$9,487-$34,873
Fees for Services Accounting-$24,153-$24,153
Office Expenses-$21,264-$21,264
Occupancy$8,465$5,397-$13,862
Interest-$11,135-$11,135
Pension Plan Contributions$6,601$2,467-$9,068
Other Expenses$8,501--$8,501
All Other Expenses$7,137--$7,137
Insurance-$6,646-$6,646
Information Technology-$4,707-$4,707
Fees for Services Legal-$3,480-$3,480
Depreciation Depletion$1,804--$1,804
Total Functional Expenses$811,082$255,986$0$1,067,068
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued PTO$278,523
LOC PNC Bank$62,224
Credit cards$7,531
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Curtis L. Truss, Jr. (Father) and RaShawn Truss (Son) are related parties.

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

Upon completion of the Form 990 by a public accounting firm, the Form 990 is reviewed by the Executive Director before the form is filed with the IRS.

Form 990, Part VI, Section B, line 15A

Yes - Board Review where comparable market data is used to determine reasonable salaries

Form 990, Part VI, Section C, line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Operator Training Committee of
EIN
31-6065198
Phone
6142686826
Address
PO Box 284, Springfield, OH 45501

Signing Officer

Name
Curtis L Truss Jr
Title
Executive Director
Phone
6142686826
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis L Truss Jr
Formed
1964
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
0

Preparer

Firm
Whalen Cpas
Address
655 METRO PLACE SOUTH SUITE 450, DUBLIN, OH 43017
Phone
6143964200
Raw XML AppendixShowing 400 of 424 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.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09487
IRS990/PayrollTaxesGrp/ProgramServicesAmt025386
IRS990/PayrollTaxesGrp/TotalAmt034873
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02467
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06601
IRS990/PensionPlanContributionsGrp/TotalAmt09068
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Curtis L Truss Jr
IRS990/PriorPeriodAdjustmentsAmt0-436
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Course Fees
IRS990/ProgramServiceRevenueGrp/Desc1Workshop Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0831885
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1247230
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0831885
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1247230
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0456235
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01084274
IRS990/PYRevenuesLessExpensesAmt014699
IRS990/PYSalariesCompEmpBnftPaidAmt0613340
IRS990/PYTotalExpensesAmt01069575
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01084274
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt059030
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01126098
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt083900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt083900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01079115
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01084274
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01121586
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0992612
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0751006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05028593
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt05112493
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01079115
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01084274
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01121586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0992612
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0834906
IRS990ScheduleA/Total509Grp/TotalAmt05112493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01079115
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01084274
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01121586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0992612
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0834906
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05112493
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195894
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0195894
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016772
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034380
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt051152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062224
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17531
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2278523
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOC PNC Bank
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit cards
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Accrued PTO
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016772
IRS990ScheduleD/TotalLiabilityAmt0348278
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Curtis L. Truss, Jr. (Father) and RaShawn Truss (Son) are related parties.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon completion of the Form 990 by a public accounting firm, the Form 990 is reviewed by the Executive Director before the form is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Yes - Board Review where comparable market data is used to determine reasonable salaries
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0180518
IRS990/TotalAssetsEOYAmt0223608
IRS990/TotalAssetsGrp/BOYAmt0180518
IRS990/TotalAssetsGrp/EOYAmt0223608
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0255986
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0811082
IRS990/TotalFunctionalExpensesGrp/TotalAmt01067068
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0369917
IRS990/TotalLiabilitiesEOYAmt0354413
IRS990/TotalLiabilitiesGrp/BOYAmt0369917
IRS990/TotalLiabilitiesGrp/EOYAmt0354413
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-189399
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-130805
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0811082
IRS990/TotalProgramServiceRevenueAmt01079115
IRS990/TotalReportableCompFromOrgAmt0106526
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01126098
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01126098
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0180518
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0223608
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt054251
IRS990/TravelGrp/TotalAmt054251
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 284
IRS990/USAddress/CityNm0Springfield
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045501
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.OTCO.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Curtis L Truss Jr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06142686826

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