STRATEGY STUDIO / PUBLIC DATA EXPLORER

WATER MANAGEMENT ASSOCIATION OF OHIO: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WATER MANAGEMENT ASSOCIATION OF OHIO (EIN 23-7197160)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-10-10
IRS object ID
202322839349301432
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-10-10T13:32:47-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341527578PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RM PLANK ACCOUNTING & TAX SERVICEBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1123 W PROSPECT STAddressLine1Txt
CityWADSWORTHCityNm
State AbbreviationOHStateAbbreviationCd
ZIP442811832ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237197160EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WATER MANAGEMENT ASSOCIATION OF OHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWATEBusinessNameControlTxt
Phone6148825489PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18584 EAST WASHINGTON STREET 206AddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44023ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMELISSA MENEREYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2023-09-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMELISSAPersonFirstNm
Person LastMENEREYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT M PLANKPreparerPersonNm
PTINP00252074PTIN
Phone3303364800PhoneNum
Preparation2023-09-28PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMELISSA MENEREYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12045 MORSE RD B-3AddressLine1Txt
Address Line2ODNR DIVISION OF WATER RESOURCESAddressLine2Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43229ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$196,816GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWMAO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1972FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent864VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$16,625PYContributionsGrantsAmt
CY Contributions Grants$34,060CYContributionsGrantsAmt
PY Program Service Revenue$23,696PYProgramServiceRevenueAmt
CY Program Service Revenue$29,611CYProgramServiceRevenueAmt
PY Investment Income$809PYInvestmentIncomeAmt
CY Investment Income$4,626CYInvestmentIncomeAmt
PY Other Revenue$37,995PYOtherRevenueAmt
CY Other Revenue$57,053CYOtherRevenueAmt
PY Total Revenue$79,125PYTotalRevenueAmt
CY Total Revenue$125,350CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$117,323PYOtherExpensesAmt
CY Other Expenses$132,382CYOtherExpensesAmt
PY Total Expenses$117,323PYTotalExpensesAmt
CY Total Expenses$132,382CYTotalExpensesAmt
PY Revenues Less Expenses-$38,198PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,032CYRevenuesLessExpensesAmt
Total Assets BOY$254,065TotalAssetsBOYAmt
Total Assets EOY$234,022TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$254,065NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$234,022NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$132,382ExpenseAmt
DescCONDUCTED STATEWIDE CONFERENCE FOR ALL WATER PROFESSIONALS, ONE CONFERENCE FOR FLOODPLAIN MANAGERS, A LEGAL WORKSHOP FOR ALL WATER PROFESSIONALS, DISTRIBUTED NEWSLETTERS TO DAM MANAGEMENT PROFESSIONALS, AND SEVERAL LUNCHEON PRESENTATIONS ON A VARIETY OF WATER MANAGEMENT TOPICS.Desc
Total Program Service Expenses$132,382TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member864IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDANA OLESKIEWICZPersonNm
Phone3304665631PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19092 WILLSON DRIVEAddressLine1Txt
CityCHAGRIN FALLSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44023ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MELISSA MENEREY
PRESIDENT1.00Yes (X)$0$0$0
CINDY BROOKES
VICE PRESIDE1.00Yes (X)$0$0$0
EUGENE C BRAIG IV
PAST PRESIDE1.00Yes (X)$0$0$0
CRAIG SMITH
TREASURER1.00Yes (X)$0$0$0
GREGORY NAGEOTTE
SECRETARY1.00Yes (X)$0$0$0
DAN MURPHY
DIVISION DIR1.00$0$0$0Yes (X)
CHAD BOYER
DIVISION DIR1.00$0$0$0Yes (X)
LINDSAY TALIAFERRO
DIVISION DIR1.00$0$0$0Yes (X)
MARTY HILOVSKY
DIVISION DIR1.00$0$0$0Yes (X)
MARK MCCABE
DIVISION DIR1.00$0$0$0Yes (X)
KURT KELJO
DIVISION DIR1.00$0$0$0Yes (X)
LARRY ANTOSCH
DIRECTOR1.00$0$0$0Yes (X)
DENNIS CLEMENT
DIRECTOR1.00$0$0$0Yes (X)
KELLY BARRETT
DIRECTOR1.00$0$0$0Yes (X)
BORIS SLOGAR
DIRECTOR1.00$0$0$0Yes (X)
JOHN LENHART
DIRECTOR1.00$0$0$0Yes (X)
ROD DUNN
DIRECTOR1.00$0$0$0Yes (X)
JOHN HERCHL
DIRECTOR-AT-1.00$0$0$0Yes (X)
KARI A MACKENBACH
DIRECTOR-AT-1.00$0$0$0Yes (X)
MARI PIEKUTOWSKI
DIRECTOR-AT-1.00$0$0$0Yes (X)
ALEX COVERT
DIRECTOR-AT-1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$34,060GovernmentGrantsAmt
Total Contributions$34,060TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWMAO MEMBERSHIP DUESDesc
Total Revenue Column$29,611TotalRevenueColumnAmt
Related Or Exempt Func Income$29,611RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$29,611TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,626TotalRevenueColumnAmt
Related Or Exempt Func Income$4,626RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$128,519FundraisingGrossIncomeAmt
Fundraising Direct Expenses$71,466FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$57,053TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$125,350TotalRevenueColumnAmt
Related Or Exempt Func Income$34,237RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$38,204TotalAmt
Program Services$38,204ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,175TotalAmt
Program Services$1,175ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,584TotalAmt
Program Services$10,584ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$329TotalAmt
Program Services$329ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OLMS GRANTS EXPENSE$52,177$52,177
OWPA EXPENSES$14,768$14,768
WMAO BANK/CREDIT CARD FEE$7,887$7,887
WMAO SCHOLARSHIPS$2,300$2,300

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$4,958TotalAmt
Program Services$4,958ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$132,382TotalAmt
Program Services$132,382ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$254,065BOYAmt
EOY$234,022EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$13,369LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13,369LandBldgEquipAccumDeprecAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$254,065BOYAmt
EOY$234,022EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$254,065BOYAmt
EOY$234,022EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,065BOYAmt
EOY$234,022EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,065BOYAmt
EOY$234,022EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,032ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$13,011NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,251CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58,564CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,645CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,625CurrentTaxYearMinus1YearAmt
Current Tax Year$34,060CurrentTaxYearAmt
Total$196,145TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,251CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$58,564CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,645CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$16,625CurrentTaxYearMinus1YearAmt
Current Tax Year$34,060CurrentTaxYearAmt
Total$196,145TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$196,145PublicSupportTotal170Amt
Total Support$196,145TotalSupportAmt
Gross Receipts Rltd Activities$581,472GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$13,369OtherCostOrOtherBasisAmt
Depreciation$13,369DepreciationAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FALL CONFERENCEEvent1Nm
Gross Receipts Event1$127,839GrossReceiptsEvent1Amt
Gross Revenue Event1$127,839GrossRevenueEvent1Amt
Other Direct Expenses Event1$71,466OtherDirectExpensesEvent1Amt
Gross Receipts Total$127,839GrossReceiptsTotalAmt
Gross Revenue Total Events$127,839GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$71,466OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$71,466DirectExpenseSummaryEventsAmt
Net Income Summary$56,373NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC