Civic Intelligence

Kentucky Water & Waste Water

EIN 61-1154137 • 501(c)6 • Lawrenceburg, KY

Profile

Providing training and education to water and waste water operators throughout the state of Kentucky

PO Box 700Lawrenceburg, KY 40342

www.kwwoa.org

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

57th percentile

4.3%

Higher net margin than 57% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$41,652

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

29%

Faster revenue growth than 83% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$148,964

Up $14,775 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$148,964

Up $14,775 (+11%) from 2023

Revenue

Up

$340,000

Up $77,353 (+29%) from 2023

Expenses

Down

$325,225

Down $7,135 (-2.1%) from 2023

Net Income

Up

$14,775

Up $84,488 (+121%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2009: $91,739Liabilities 2009: $02009Assets 2010: $107,217Liabilities 2010: $0Net Assets 2010: $107,2172010Assets 2011: $119,828Liabilities 2011: $0Net Assets 2011: $119,8282011Assets 2012: $118,869Liabilities 2012: $0Net Assets 2012: $118,8692012Assets 2013: $139,077Liabilities 2013: $0Net Assets 2013: $139,0772013Assets 2014: $158,557Net Assets 2014: $158,5572014Assets 2015: $154,647Liabilities 2015: $0Net Assets 2015: $154,6472015Assets 2016: $161,906Liabilities 2016: $0Net Assets 2016: $161,9062016Assets 2017: $184,757Liabilities 2017: $0Net Assets 2017: $184,7572017Assets 2018: $224,935Liabilities 2018: $0Net Assets 2018: $224,9352018Assets 2019: $171,771Liabilities 2019: $0Net Assets 2019: $171,7712019Assets 2020: $185,243Liabilities 2020: $0Net Assets 2020: $185,2432020Assets 2021: $287,131Liabilities 2021: $0Net Assets 2021: $287,1312021Assets 2022: $203,902Liabilities 2022: $0Net Assets 2022: $203,9022022Assets 2023: $134,189Liabilities 2023: $0Net Assets 2023: $134,1892023Assets 2024: $148,964Liabilities 2024: $0Net Assets 2024: $148,9642024

Highlighted filing

2024

Assets$148,964
Liabilities$0
Net Assets$148,964

Operations Trend

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

$400K$200K$0-$200KRevenue 2009: $186,973Expenses 2009: $181,511Net Income 2009: $5,4622009Revenue 2010: $219,676Expenses 2010: $204,198Net Income 2010: $15,4782010Revenue 2011: $219,860Expenses 2011: $207,249Net Income 2011: $12,6112011Revenue 2012: $181,315Expenses 2012: $182,274Net Income 2012: -$9592012Revenue 2013: $247,217Expenses 2013: $227,009Net Income 2013: $20,2082013Revenue 2014: $176,619Expenses 2014: $157,139Net Income 2014: $19,4802014Revenue 2015: $287,138Expenses 2015: $291,049Net Income 2015: -$3,9112015Revenue 2016: $262,355Expenses 2016: $255,096Net Income 2016: $7,2592016Revenue 2017: $280,124Expenses 2017: $257,273Net Income 2017: $22,8512017Revenue 2018: $324,049Expenses 2018: $283,871Net Income 2018: $40,1782018Revenue 2019: $213,485Expenses 2019: $266,649Net Income 2019: -$53,1642019Revenue 2020: $251,648Expenses 2020: $238,176Net Income 2020: $13,4722020Revenue 2021: $283,236Expenses 2021: $181,348Net Income 2021: $101,8882021Revenue 2022: $280,109Expenses 2022: $363,338Net Income 2022: -$83,2292022Revenue 2023: $262,647Expenses 2023: $332,360Net Income 2023: -$69,7132023Revenue 2024: $340,000Expenses 2024: $325,225Net Income 2024: $14,7752024

Highlighted filing

2024

Revenue$340,000
Expenses$325,225
Net Income$14,775

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$3.40$3.25$0.15
2023Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$2.63$3.32$0.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.00$2.04$2.80$3.63$0.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.87$0.00$2.87$2.83$1.81$1.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$2.52$2.38$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.00$1.72$2.13$2.67$0.53
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.00$2.25$3.24$2.84$0.40
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.00$1.85$2.80$2.57$0.23
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.00$1.62$2.62$2.55$0.07
2015Summary only. Only limited summary data is available for this year.$1.55$0.00$1.55$2.87$2.91$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.59$1.59$1.77$1.57$0.19
2013Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$2.47$2.27$0.20
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$1.81$1.82$0.01
2011Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$2.20$2.07$0.13
2010Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$2.20$2.04$0.15
2009Summary only. Only limited summary data is available for this year.$0.92$0.00$1.87$1.82$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.1
Gross Receipts
$340,000
Mission and Program Overview

Mission

Business trade organization for the betterment of Kentucky water and waste water operators, including but not limited to education and networking opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$134,189$148,964▲ $14,775
Cash and Non-Interest-Bearing Accounts$107,610$98,964▼ $8,646
Savings and Temporary Cash Investments$26,579$50,000▲ $23,421
Total Assets$134,189$148,964▲ $14,775
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$134,189$148,964▲ $14,775
Total Liabilities and Net Assets / Fund Balance$134,189$148,964▲ $14,775
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adam ScottMember Services DirectorPT$41,652$41,652
Julie DuncanTreasurerPT$10,284$10,284

Board Members and Trustees

NameTitle
Jacob BillingslyCo-Chairman
Russell WebbCentral Wastewater Rep
Jacob BillingsleyCentral Water Rep
Alan ToddChariman
Chris MahoneyEastern Wastewater Rep
Phil AtkinsEastern Water Rep
Robin StraderKLA Program Coordinator
Josh AdamsNorth Central Wastewater Rep
Brian GatewoodNorth Central Water Rep
Lori BooherSecretary
Nikki ChambersWestern Wastewater Rep
Zack RoachWestern Water Rep
Revenue and Support

Revenue Composition

Contributions and Grants
$84,556
Program Service Revenue
$255,381
Investment Income
$3
Other Revenue
$60
Change in Net Assets
$14,775
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$280,652
Salaries, Compensation, and Employee Benefits$44,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$137,627--$137,627
All Other Expenses$45,243--$45,243
Current Officers, Directors, Trustees, and Key Employees$41,652--$41,652
Office Expenses$28,072--$28,072
Travel$22,007--$22,007
Fees for Services Management$10,784--$10,784
Insurance$5,123--$5,123
Other Expenses$4,507--$4,507
Advertising$3,621--$3,621
Payroll Taxes$2,921--$2,921
Information Technology$2,346--$2,346
Fees for Services Accounting$1,250--$1,250
Total Functional Expenses$325,225$0$0$325,225
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Hired professional tax preparer and management reviewed before filing.

Governing documents etc available to public Part VI line 19

Governing documents, policies, and financial statements available to public upon request.

Filing and Contact Details

Filer

Filer Name
Kentucky Water & Waste Water Operators Association
EIN
61-1154137
In Care Of
% Julie Duncan
Phone
5024727476
Address
PO BOX 700, LAWRENCEBURG, KY 40342

Signing Officer

Name
Julie Duncan
Title
Treasurer
Phone
5024727476
Signed
2025-06-25
Discuss with paid preparer
No

Organization Details

Formed
1966
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
12

Preparer

Firm
W Dudley Shryock CPA PSC
Address
PO Box 542, Lawrenceburg, KY 40342
Preparer
W Dudley Shryock
Phone
5028398112
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding

List of other expenses Part IX line 24E

Chairman/Vice-Chairman Incentive 7,500Reimbursements 692Donation 96Certification 34,801Director Bonus 2,000Event Registration 155Rounding (1)

Raw XML Appendix382 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/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2North Central Wastewater Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt3North Central Water Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt4Central Wastewater Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt5Central Water Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt6Eastern Wastewater Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt7Eastern Water Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt8Western Wastewater Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt9Western Water Rep
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IRS990/Form990PartVIISectionAGrp/TitleTxt12Co-Chairman
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IRS990/OtherRevenueMiscGrp/BusinessCd0611710
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies, and financial statements available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Chairman/Vice-Chairman Incentive 7,500Reimbursements 692Donation 96Certification 34,801Director Bonus 2,000Event Registration 155Rounding (1)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0340000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
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IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WebsiteAddressTxt0www.kwwoa.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE DUNCAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05024727476
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENTUCKY WATER & WASTE WATER OPERATORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0611154137
ReturnHeader/Filer/InCareOfNm0% Julie Duncan
ReturnHeader/Filer/PhoneNum05024727476
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 700
ReturnHeader/Filer/USAddress/CityNm0LAWRENCEBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040342
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611380355
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W Dudley Shryock CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 542
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lawrenceburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040342
ReturnHeader/PreparerPersonGrp/PhoneNum05028398112
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W DUDLEY SHRYOCK
ReturnHeader/ReturnTs02025-06-26T14:21:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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