THE MARYLAND ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: THE MARYLAND ASSOCIATION OF MUNICIPAL WASTEWATER AGENCIES INC (EIN 52-1978221)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-11-13
IRS object ID: 202343179349303829
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-13T11:25:09-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CLARKSON DAVID CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	11541 NUCKOLS RD STE A	AddressLine1Txt
City	GLEN ALLEN	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23059	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	521978221	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARYLAND ASSOCIATION OF MUNICIPAL	BusinessNameLine1Txt
Business Name Line2	WASTEWATER AGENCIES INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MARY	BusinessNameControlTxt
Phone	8047169021	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O AQUALAW PLC 6 SOUTH 5TH STREET	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23219	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOEL CAUDILL	PersonNm
Person Title	VP/TREASURER	PersonTitleTxt
Phone	8047169021	PhoneNum
Signature	2023-11-09	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOEL	PersonFirstNm
Person Last	CAUDILL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STEVEN P WALLS CPA CFE	PreparerPersonNm
PTIN	P00609162	PTIN
Phone	8047494500	PhoneNum
Preparation	2023-11-09	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ART SHAPIRO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O AQUALAW PLC 6 S 5TH STREET	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23219	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$307,122	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MAMWA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	MD	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION'S MISSION IS TO ENSURE MARYLAND'S WATER QUALITY PROGRAMS ARE BASED ON SOUND SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR MARYLAND'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	7	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$269,621	PYProgramServiceRevenueAmt
CY Program Service Revenue	$307,122	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$269,621	PYTotalRevenueAmt
CY Total Revenue	$307,122	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$286,500	PYOtherExpensesAmt
CY Other Expenses	$297,633	CYOtherExpensesAmt
PY Total Expenses	$286,500	PYTotalExpensesAmt
CY Total Expenses	$297,633	CYTotalExpensesAmt
PY Revenues Less Expenses	-$16,879	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,489	CYRevenuesLessExpensesAmt
Total Assets BOY	$50,903	TotalAssetsBOYAmt
Total Assets EOY	$60,392	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$50,903	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$60,392	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ORGANIZATION'S MISSION IS TO ENSURE MARYLAND'S WATER QUALITY PROGRAMS ARE BASED ON SOUND SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR MARYLAND'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE ASSOCIATION PARTICIPATES IN REGULATORY HEARINGS AFFECTING THE MUNICIPAL WASTEWATER INDUSTRY IN MARYLAND. IT REVIEWS, COMMENTS ON AND CONDUCTS SCIENTIFIC TESTS AND STUDIES FOR THE DEVELOPMENT OF SCIENTIFICALLY SOUND WATER QUALITY STANDARDS FOR MARYLAND. DURING THE YEAR, IT ADDRESSED LEGAL AND REGULATORY ISSUES, SUCH AS CHESAPEAKE BAY CLEAN-UP POLICY, WATER QUALITY STANDARDS DEVELOPMENT AND IMPLEMENTATION, RELATED PERMITTING REQUIREMENTS, RELATED ENFORCEMENT POLICIES AND THE BENEFICIAL REUSE OF RECLAIMED WATER AND BIOSOLIDS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	THE ASSOCIATION MONITORS, SUPPORTS AND OPPOSES LEGISLATION AFFECTING THE MUNICIPAL WASTEWATER INDUSTRY IN MARYLAND.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	THE ASSOCIATION CONDUCTS EDUCATIONAL MEETINGS TO UPDATE THE ATTENDEES ON TOPICS RELATED TO THE MUNICIPAL WASTEWATER INDUSTRY IN MARYLAND. DURING THE YEAR, THE TOPICS PRESENTED INCLUDED CHESAPEAKE BAY CLEAN-UP POLICY, WATER QUALITY STANDARDS DEVELOPMENT AND IMPLEMENTATION, RELATED PERMITTING REQUIREMENTS, RELATED ENFORCEMENT POLICIES AND THE BENEFICIAL REUSE OF RECLAIMED WATER AND BIOSOLIDS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOEL CAUDILL	PersonNm
Phone	4106383300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	14501 SWEITZER LANE 7TH FLOOR	AddressLine1Txt
City	LAUREL	CityNm
State Abbreviation	MD	StateAbbreviationCd
ZIP	20707	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ART SHAPIRO
PRESIDENT	3.00	Yes (X)	Yes (X)	$0	$0	$0
JOEL CAUDILL
VP/TREASUR	3.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE HALLMEN
DIRECTOR	1.50	Yes (X)		$0	$0	$0
RAQUEL KETTERMAN
DIRECTOR	1.50	Yes (X)		$0	$0	$0
DAVE KRAMER JR
DIRECTOR	1.50	Yes (X)		$0	$0	$0
JIM PARSONS
DIRECTOR	1.50	Yes (X)		$0	$0	$0
DANIEL PAZDERSKY
DIRECTOR	1.50	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AQUALAW PLC	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 SOUTH 5TH STREET	AddressLine1Txt
City	RICHMOND	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	23219	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT	ServicesDesc
Compensation	$291,300	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP DUES	Desc
Total Revenue Column	$307,122	TotalRevenueColumnAmt
Exclusion	$307,122	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$307,122	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$307,122	TotalRevenueColumnAmt
Exclusion	$307,122	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$286,740	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$10,860	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	BANK CHARGES	Desc
Total	$33	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$297,633	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$50,903	BOYAmt
EOY	$60,392	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$50,903	BOYAmt
EOY	$60,392	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$50,903	BOYAmt
EOY	$60,392	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$50,903	BOYAmt
EOY	$60,392	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$50,903	BOYAmt
EOY	$60,392	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,489	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd
Dues Assessments	$307,122	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$10,860	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$10,860	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$265,122	AggregateReportedDuesNtcAmt
Taxable	-$254,262	TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	THE ORGANIZATION'S MISSION IS TO ENSURE MARYLAND'S WATER QUALITY PROGRAMS ARE BASED ON SOUND SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR MARYLAND'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.
FORM 990, PAGE 1, PART I, LINE 6	MEMBERS OF THE BOARD OF DIRECTORS VOLUNTEER THEIR TIME AND SERVICES TO THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 3	MANAGEMENT RESPONSIBILITIES HAVE BEEN CONTRACTED TO AN INDEPENDENT THIRD PARTY, AQUALAW, PLC. DURING THE FISCAL YEAR, AQUALAW WAS COMPENSATED 297,600 FOR ITS SERVICES. THERE ARE NO TRUSTEES, DIRECTORS, OFFICERS, OR KEY EMPLOYEES OF THE ASSOCIATION EMPLOYED BY AQUALAW.
FORM 990, PAGE 6, PART VI, LINE 8B	THE ASSOCIATION DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	THE ASSOCIATION'S TREASURER REVIEWS FORM 990 BEFORE IT IS FILED WITH IRS.
FORM 990, PAGE 6, PART VI, LINE 12C	DIRECTORS DISCLOSE ANY FINANCIAL INTEREST IN NEW VENDORS/COMPANIES BEFORE THEY ARE HIRED TO WORK FOR THE ASSOCIATION. CURRENTLY, THE ASSOCIATION HAS ONLY TWO OUTSIDE CONTRACT AND NONE OF THE DIRECTORS HAVE ANY FINANCIAL INTEREST IN THOSE ENTITIES.
FORM 990, PAGE 6, PART VI, LINE 19	THE ASSOCIATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII	LIST OF OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES, COLUMN (B) "AVERAGE HOURS PER WEEK DEVOTED TO POSITION". FOR THIS QUESTION, THE ORGANIZATION HAS REPORTED THE AVERAGE HOURS PER YEAR DEVOTED TO POSITION.