Civic Intelligence

Watereuse Association

990 • Fiscal year 2021 • EIN 68-0235568

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

610 Madison Street Box 621 101Alexandria, VA 22314

(703) 548-0880

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.37x

Higher debt load relative to assets than 78% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

81st percentile

0.55x

Higher debt load relative to revenue than 81% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Net Margin

20th percentile

-0.7%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

89th percentile

$304,090

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2021

Asset Growth

42nd percentile

8.9%

Faster asset growth than 42% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

4.4%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$4,097,772

Up $336,017 (+8.9%) from 2020

Net Assets

Down

$2,592,164

Down $1,183 (-0.0%) from 2020

Liabilities

Up

$1,505,608

Up $337,200 (+29%) from 2020

Revenue

Up

$2,724,600

Up $115,684 (+4.4%) from 2020

Expenses

Up

$2,742,910

Up $477,453 (+21%) from 2020

Net Income

Down

-$18,310

Down $361,769 (-105%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,931,789Liabilities 2010: $660,911Net Assets 2010: $1,270,8782010Assets 2011: $2,031,545Liabilities 2011: $606,976Net Assets 2011: $1,424,5692011Assets 2012: $2,023,121Liabilities 2012: $577,361Net Assets 2012: $1,445,7602012Assets 2013: $2,396,345Liabilities 2013: $773,132Net Assets 2013: $1,623,2132013Assets 2014: $2,606,866Liabilities 2014: $813,041Net Assets 2014: $1,793,8252014Assets 2015: $2,323,157Liabilities 2015: $372,103Net Assets 2015: $1,951,0542015Assets 2016: $2,769,735Liabilities 2016: $615,440Net Assets 2016: $2,154,2952016Assets 2017: $2,909,971Liabilities 2017: $735,190Net Assets 2017: $2,174,7812017Assets 2018: $3,551,352Liabilities 2018: $1,236,930Net Assets 2018: $2,314,4222018Assets 2019: $3,430,306Liabilities 2019: $1,225,649Net Assets 2019: $2,204,6572019Assets 2020: $3,761,755Liabilities 2020: $1,168,408Net Assets 2020: $2,593,3472020Assets 2021: $4,097,772Liabilities 2021: $1,505,608Net Assets 2021: $2,592,1642021Assets 2022: $4,745,166Liabilities 2022: $2,216,956Net Assets 2022: $2,528,2102022Assets 2023: $5,680,703Liabilities 2023: $2,736,909Net Assets 2023: $2,943,7942023Assets 2024: $6,345,266Liabilities 2024: $3,149,662Net Assets 2024: $3,195,6042024

Highlighted filing

2021

Assets$4,097,772
Liabilities$1,505,608
Net Assets$2,592,164

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,509,5582010Expenses 2011: $1,626,4702011Expenses 2012: $1,485,7462012Revenue 2013: $1,762,019Expenses 2013: $1,584,566Net Income 2013: $177,4532013Revenue 2014: $1,770,967Expenses 2014: $1,600,355Net Income 2014: $170,6122014Revenue 2015: $1,936,139Expenses 2015: $1,805,160Net Income 2015: $130,9792015Revenue 2016: $2,174,561Expenses 2016: $1,971,320Net Income 2016: $203,2412016Revenue 2017: $2,150,176Expenses 2017: $2,129,690Net Income 2017: $20,4862017Revenue 2018: $2,675,251Expenses 2018: $2,535,610Net Income 2018: $139,6412018Revenue 2019: $2,949,581Expenses 2019: $3,080,574Net Income 2019: -$130,9932019Revenue 2020: $2,608,916Expenses 2020: $2,265,457Net Income 2020: $343,4592020Revenue 2021: $2,724,600Expenses 2021: $2,742,910Net Income 2021: -$18,3102021Revenue 2022: $3,354,139Expenses 2022: $3,305,860Net Income 2022: $48,2792022Revenue 2023: $4,626,598Expenses 2023: $4,263,428Net Income 2023: $363,1702023Revenue 2024: $5,377,768Expenses 2024: $5,176,219Net Income 2024: $201,5492024

Highlighted filing

2021

Revenue$2,724,600
Expenses$2,742,910
Net Income-$18,310
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,777,913
Mission and Program Overview

Mission

To advance the beneficial and efficient use of water resources through education, sound science, and technology using reclamation, recycling, reuse and desalination for the benefit of the Association's members, the public, and the environment.

To advance the beneficial and efficient use of water resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,733,016$2,897,336▲ $164,320
Investments in Publicly Traded Securities$847,510$882,816▲ $35,306
Prepaid Expenses and Deferred Charges$142,340$164,794▲ $22,454
Cash and Non-Interest-Bearing Accounts$22,707$94,958▲ $72,251
Accounts Receivable$11,134$37,532▲ $26,398
Land, Buildings, and Equipment, Net$5,048$20,336▲ $15,288
Total Assets$3,761,755$4,097,772▲ $336,017
Liabilities
Deferred Revenue$1,037,271$1,397,207▲ $359,936
Accounts Payable and Accrued Expenses$131,137$108,401▼ $22,736
Total Liabilities$1,168,408$1,505,608▲ $337,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,593,347$2,592,164▼ $1,183
Total Net Assets Fund Balance$2,593,347$2,592,164▼ $1,183
Total Liabilities and Net Assets / Fund Balance$3,761,755$4,097,772▲ $336,017

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,336$66,803$87,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia L Sinicropi JDExecutive DirectorFT$240,000$64,090$304,090
Jennifer WestManaging Director, CAFT$195,599$9,798$205,397
Gregory FogelPolicy DirectorFT$127,906$6,895$134,801
Zachary DorseyDir, Programs & Strategic OperationsFT$114,540$17,227$131,767
Erin CarrMembership DirectorFT$106,375$12,819$119,194
Carol Anne CapucoDirector, Strategic OperationsPT$102,500$5,125$107,625

Board Members and Trustees

NameTitle
Paul JonesPast President
Gilbert TrejoPresident
Craig LichtyVice President
B NarayananDirector
Brian BiesemeyerDirector
Deven UpadhyayDirector
Felicia MarcusDirector
Jon FreedmanDirector
Joseph VeseyDirector
Juan GomezDirector
Katherine BellDirector
Paul CookDirector
Paula KehoeDirector
Wayne YoungDirector
Bart WeissSecretary
Elizabeth DawsonSection Rep
John RehringSection Rep
Mark VegaSection Rep
Nick SmithSection Rep
Raj ChavanSection Rep
Robert BeltranSection Rep
Robert McCandlessSection Rep
Karen PallanschTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
West Coast AdvisorsPublic Affairs925 L Street Ste 800, Sacramento, CA 95814$102,000
Revenue and Support

Revenue Composition

Contributions and Grants
$201,771
Program Service Revenue
$2,486,574
Investment Income
$34,039
Other Revenue
$2,216
Change in Net Assets
$-18,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,717,854
Revenue Not Reported on Financial Statements
$6,746
Revenue Not Reported on Form 990
$17,127
Total Revenue per Audited Statements
$2,734,981
Total Revenue per Form 990
$2,724,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,464,826
Other Expenses$1,259,084
Grants and Similar Amounts Paid$19,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$972,694
Conferences and Meetings---$445,440
Current Officers, Directors, Trustees, and Key Employees---$304,090
Fees for Services Other---$293,450
Fees for Services Lobbying---$225,648
Payroll Taxes---$91,314
Fees for Services Management---$76,683
Information Technology---$64,305
Other Employee Benefits---$51,270
Pension Plan Contributions---$45,458
Fees for Services Legal---$39,298
Office Expenses---$22,982
Occupancy---$21,875
Grants to Domestic Individuals---$17,700
Travel---$17,157
Advertising---$16,359
Fees for Services Accounting---$13,756
Fees for Service Investment Mgmnt Fees---$6,746
Insurance---$6,026
Depreciation Depletion---$5,570
Grants to Domestic Orgs---$1,300
Other Expenses---$780
Interest---$34
Total Functional Expenses$0$0$0$2,742,910

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,742,910
Expenses per Audited Statements$2,736,164
Total Expenses per Audited Statements$2,736,164
Expenses Not Reported on Financial Statements$6,746
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$225,648
Total Nondeductible Lobbying and Political Cost$225,648
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 4

1. Updated composition of Board from 15 members elected by the membership + 8 members appointed by the Board of Directors TO 15 members who are elected by the membership, 1 representative from each Board approved Section, immediate Past President in an ex-officio non-voting capacity and 1 non-voting At Large Representative from a Non-Governmental Organization member elected by the voting membership. 2. Clarified that the Annual Meeting of the corporation takes place at the annual meeting of the membership held in conjunction with the Annual Symposium. 3. Changed language to remove references to Bylaws for state sections and replaced with Charters.

Form 990, Part VI, Section A, line 6

The Association has four categories of membership (Utilities, Reuse Related Businesses, Industrial & Commercial Enterprises, and Government, Institutions & Not-for-Profit Organizations). Utilities, Reuse Related Businesses, and Industrial & Commercial Enterprises members are voting members

Form 990, Part VI, Section A, line 7A

Voting members can elect the members of the governing body.

Form 990, Part VI, Section A, line 7B

Voting Members shall have the right to vote, as set forth in the Bylaws, on the election of directors, on the disposition of all or substantially all of the assets of the corporation, on any merger and its principal terms, and on any election to dissolve the corporation.

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

The 990 is prepared by independent public accounting firm and reviewed by the Association's executive management team. After this review, the 990 is then provided to the Executive Committee of the Board, prior to filing it with the IRS.

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

Each Director and Officer is required to review a copy of the Conflict of Interest policy, which requires each person to disclose any relationships, positions or circumstances in which he or she believes could contribute to a conflict.

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

The Executive Committee reviews the Executive Director's compensation and the Board of Directors approves it.

Form 990, Part VI, Section C, line 18

This information is available to the public upon request.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
WateReuse Association
EIN
68-0235568
Phone
7035480880
Address
610 Madison Street Box 621 101, Alexandria, VA 22314

Signing Officer

Name
Patricia L Sinicropi
Title
Executive Director
Phone
7035480880
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia L Sinicropi
Formed
1990
Legal Domicile
CA
Voting Board Members
23
Independent Board Members
23
Employees
14
Volunteers
100

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Hemali Kane EA
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission:

The WateReuse Association is a not-for-profit trade association for water utilities, businesses, industrial and commercial enterprises, not-for-profit organizations and associations. Our members represent more than 200 communities and 60 million utility customers around the country. WateReuse is the only trade association that focuses solely on advancing laws, policy and funding to increase water reuse. Our niche strategy sets us apart from other organizations in the water industry. WateReuse engages utilities, businesses, nonprofits, and government agencies in a national movement for safe and sustainable water supplies, to promote acceptance and support of recycled water, and to advocate for policies and funding that increase water reuse. Our coalition has a powerful impact.

Form 990, Part IX, line 11G

Consultants, contractors, & engineers 293,450.

Form 990, Part XII, Line 2C:

The Board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process is consistent with previous years.

Financial Statement Notes

Part X, Line 2:

Management evaluated the Association's tax positions and concluded that the Association's financial statements do not include any uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm3Karen Pallansch
IRS990/Form990PartVIISectionAGrp/PersonNm4Paul Jones
IRS990/Form990PartVIISectionAGrp/PersonNm5B Narayanan
IRS990/Form990PartVIISectionAGrp/PersonNm6Brian Biesemeyer
IRS990/Form990PartVIISectionAGrp/PersonNm7Deven Upadhyay
IRS990/Form990PartVIISectionAGrp/PersonNm8Elizabeth Dawson
IRS990/Form990PartVIISectionAGrp/PersonNm9Felicia Marcus
IRS990/Form990PartVIISectionAGrp/PersonNm10John Rehring
IRS990/Form990PartVIISectionAGrp/PersonNm11Jon Freedman
IRS990/Form990PartVIISectionAGrp/PersonNm12Joseph Vesey
IRS990/Form990PartVIISectionAGrp/PersonNm13Juan Gomez
IRS990/Form990PartVIISectionAGrp/PersonNm14Katherine Bell
IRS990/Form990PartVIISectionAGrp/PersonNm15Mark Vega
IRS990/Form990PartVIISectionAGrp/PersonNm16Nick Smith
IRS990/Form990PartVIISectionAGrp/PersonNm17Paul Cook
IRS990/Form990PartVIISectionAGrp/PersonNm18Paula Kehoe
IRS990/Form990PartVIISectionAGrp/PersonNm19Raj Chavan
IRS990/Form990PartVIISectionAGrp/PersonNm20Robert Beltran
IRS990/Form990PartVIISectionAGrp/PersonNm21Robert McCandless
IRS990/Form990PartVIISectionAGrp/PersonNm22Wayne Young
IRS990/Form990PartVIISectionAGrp/PersonNm23Patricia L Sinicropi JD
IRS990/Form990PartVIISectionAGrp/PersonNm24Jennifer West
IRS990/Form990PartVIISectionAGrp/PersonNm25Carol Anne Capuco
IRS990/Form990PartVIISectionAGrp/PersonNm26Erin Carr
IRS990/Form990PartVIISectionAGrp/PersonNm27Gregory Fogel
IRS990/Form990PartVIISectionAGrp/PersonNm28Zachary Dorsey
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt16Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt20Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt21Section Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Managing Director, CA
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director, Strategic Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt26Membership Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Policy Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Dir, Programs & Strategic Operations
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IRS990/MissionDesc0The mission of WateReuse is to educate the public on the importance of reusing water and to advocate for laws, policies and funding to increase water reuse in communities across the United States.
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IRS990/PrincipalOfficerNm0Patricia L Sinicropi
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IRS990/ProgramServiceRevenueGrp/Desc0Membership dues
IRS990/ProgramServiceRevenueGrp/Desc1Conferences & symposia
IRS990/ProgramServiceRevenueGrp/Desc2Special projects
IRS990/ProgramServiceRevenueGrp/Desc3Webcasts & workshops
IRS990/ProgramServiceRevenueGrp/Desc4Chapter revenues
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IRS990/ProgSrvcAccomActy2Grp/Desc0Advocacy and Policy: Communication with Federal and state legislators/regulators and staff members regarding water reuse and desalination, including drafting legislative/regulatory proposals and gathering/providing information on relevant water issues.The WateReuse Association and our state sections advocate every day for federal and state policies and funding to support water reuse.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$3.15$3.20$5.38$5.18$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$2.74$2.94$4.63$4.26$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$2.22$2.53$3.35$3.31$0.05
2021Detailed filing. Detailed filing data is available for this year.$4.10$1.51$2.59$2.72$2.74$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.17$2.59$2.61$2.27$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$1.23$2.20$2.95$3.08$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$1.24$2.31$2.68$2.54$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.74$2.17$2.15$2.13$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.62$2.15$2.17$1.97$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.37$1.95$1.94$1.81$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.81$1.79$1.77$1.60$0.17
2013Detailed filing. Detailed filing data is available for this year.$2.40$0.77$1.62$1.76$1.58$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.58$1.45$1.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.61$1.42$1.63
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.66$1.27$1.51