STRATEGY STUDIO / PUBLIC DATA EXPLORER

WATER MANAGEMENT ASSOCIATION OF OHIO: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
WATER MANAGEMENT ASSOCIATION OF OHIO (EIN 23-7197160)
Tax period
2018-01-01 to 2018-12-31
Filed
2019-06-27
IRS object ID
201901789349300430
Schema version
2018v3.1
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)
Return2019-06-27T12:06:06-05:00ReturnTs
Tax Period End2018-12-31TaxPeriodEndDt

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 Begin2018-01-01TaxPeriodBeginDt

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)
PersonGREGORY NAGEOTTEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6148825489PhoneNum
Signature2019-06-11SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT M PLANKPreparerPersonNm
PTINP00252074PTIN
Phone3303364800PhoneNum
Preparation2019-06-10PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.54.65.70IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-06-27IPDt
IP Tm12:06:06IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id98A9AE4DDC046801B318E6AD115B03D46D8BD9AFAtSubmissionCreationDeviceId
At Submission Filing Device Id98A9AE4DDC046801B318E6AD115B03D46D8BD9AFAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGREGORY NAGEOTTEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1DIV OF SOIL WATER CONSERVATIONAddressLine1Txt
Address Line28995 EAST MAIN STREETAddressLine2Txt
CityREYNOLDSBURGCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43068ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$137,556GrossReceiptsAmt
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 Body19VotingMembersGoverningBodyCnt
Voting Members Independent564VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$43,414PYContributionsGrantsAmt
CY Contributions Grants$21,251CYContributionsGrantsAmt
PY Program Service Revenue$26,625PYProgramServiceRevenueAmt
CY Program Service Revenue$22,445CYProgramServiceRevenueAmt
PY Investment Income$6,508PYInvestmentIncomeAmt
CY Investment Income-$1,474CYInvestmentIncomeAmt
PY Other Revenue$58,799PYOtherRevenueAmt
CY Other Revenue$31,976CYOtherRevenueAmt
PY Total Revenue$135,346PYTotalRevenueAmt
CY Total Revenue$74,198CYTotalRevenueAmt
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$120,025PYOtherExpensesAmt
CY Other Expenses$107,854CYOtherExpensesAmt
PY Total Expenses$120,025PYTotalExpensesAmt
CY Total Expenses$107,854CYTotalExpensesAmt
PY Revenues Less Expenses$15,321PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$33,656CYRevenuesLessExpensesAmt
Total Assets BOY$277,230TotalAssetsBOYAmt
Total Assets EOY$243,574TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$277,230NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$243,574NetAssetsOrFundBalancesEOYAmt
MissionORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$107,854ExpenseAmt
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$107,854TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document4IRPDocumentCnt
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 Members19GoverningBodyVotingMembersCnt
Independent Voting Member564IndependentVotingMemberCnt
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 (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
CRAIG SMITH
PRESIDENT1.00Yes (X)$0$0$0
EUGENE C BRAIG IV
VICE PRESIDE1.00Yes (X)$0$0$0
ALEX COVERT
PAST PRESIDE1.00Yes (X)$0$0$0
GREGORY NAGEOTTE
TREASURER1.00Yes (X)$0$0$0
KARI A MACKENBACH CFM
SECRETARY1.00Yes (X)$0$0$0
MIKE ROWLAND PE
DIVISION DIR1.00$0$0$0Yes (X)
DUANE MATLOCK
DIVISION DIR1.00$0$0$0Yes (X)
DOUG KANE
DIVISION DIR1.00$0$0$0Yes (X)
KATHY WADE-DORMAN
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)
MIKE EKBERG
DIRECTOR1.00$0$0$0Yes (X)
SCOT HINDALL
DIRECTOR1.00$0$0$0Yes (X)
BORIS SLOGAR PE
DIRECTOR1.00$0$0$0Yes (X)
JOHN LENHART
DIRECTOR1.00$0$0$0Yes (X)
DICK LORENZ
DIRECTOR1.00$0$0$0Yes (X)
JOHN HERCHL
DIRECTOR-AT-1.00$0$0$0Yes (X)
DALE WHITE
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$21,251GovernmentGrantsAmt
Total Contributions$21,251TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescWMAO MEMBERSHIP DUESDesc
Total Revenue Column$22,445TotalRevenueColumnAmt
Related Or Exempt Func Income$22,445RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$22,445TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,474TotalRevenueColumnAmt
Related Or Exempt Func Income-$1,474RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$95,334FundraisingGrossIncomeAmt
Fundraising Direct Expenses$63,358FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,976TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$74,198TotalRevenueColumnAmt
Related Or Exempt Func Income$20,971RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$38,025TotalAmt
Program Services$38,025ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,123TotalAmt
Program Services$1,123ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$453TotalAmt
Program Services$453ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$201TotalAmt
Program Services$201ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
OLMS GRANTS EXPENSE$51,352$51,352
OSWA EXPENSES$4,811$4,811
WMAO PAYPAL$2,452$2,452
OWPA EXPENSES$2,253$2,253

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,184TotalAmt
Program Services$7,184ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$107,854TotalAmt
Program Services$107,854ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$277,230BOYAmt
EOY$243,574EOYAmt
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$277,230BOYAmt
EOY$243,574EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$277,230BOYAmt
EOY$243,574EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$277,230BOYAmt
EOY$243,574EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$277,230BOYAmt
EOY$243,574EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$33,656ReconcilationRevenueExpnssAmt
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$57,049CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$69,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,414CurrentTaxYearMinus1YearAmt
Current Tax Year$21,251CurrentTaxYearAmt
Total$223,382TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,049CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$69,668CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,414CurrentTaxYearMinus1YearAmt
Current Tax Year$21,251CurrentTaxYearAmt
Total$223,382TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$223,382PublicSupportTotal170Amt
Total Support$223,382TotalSupportAmt
Gross Receipts Rltd Activities$282,953GrossReceiptsRltdActivitiesAmt
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$95,334GrossReceiptsEvent1Amt
Gross Revenue Event1$95,334GrossRevenueEvent1Amt
Other Direct Expenses Event1$63,358OtherDirectExpensesEvent1Amt
Gross Receipts Total$95,334GrossReceiptsTotalAmt
Gross Revenue Total Events$95,334GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$63,358OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$63,358DirectExpenseSummaryEventsAmt
Net Income Summary$31,976NetIncomeSummaryAmt

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