STRATEGY STUDIO / PUBLIC DATA EXPLORER

WATER MANAGEMENT ASSOCIATION OF OHIO: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WATER MANAGEMENT ASSOCIATION OF OHIO (EIN 23-7197160)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-17
IRS object ID
202533219349322613
Schema version
2024v5.0
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)
Return2025-11-17T18:04:09-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN830982557PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BCSW & COMPANYBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line124441 DETROIT ROAD SUITE 300AddressLine1Txt
CityWESTLAKECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44145ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

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
Phone6149358471PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1441 W BAGLEY RD 200AddressLine1Txt
CityBEREACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCRAIG SMITHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6148825489PhoneNum
Signature2025-11-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTI M CLINE CPAPreparerPersonNm
PTINP00427838PTIN
Phone4408223270PhoneNum
Preparation2025-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCINDY BROOKESPrincipalOfficerNm
Gross Receipts$247,280GrossReceiptsAmt
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 RESOURCES AND CONSERVATION.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent996VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$106,555PYContributionsGrantsAmt
CY Contributions Grants$54,162CYContributionsGrantsAmt
PY Program Service Revenue$37,224PYProgramServiceRevenueAmt
CY Program Service Revenue$177,842CYProgramServiceRevenueAmt
PY Investment Income$5,014PYInvestmentIncomeAmt
CY Investment Income$2,125CYInvestmentIncomeAmt
PY Other Revenue$42,469PYOtherRevenueAmt
CY Other Revenue$129CYOtherRevenueAmt
PY Total Revenue$191,262PYTotalRevenueAmt
CY Total Revenue$234,258CYTotalRevenueAmt
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$124,212PYOtherExpensesAmt
CY Other Expenses$236,653CYOtherExpensesAmt
PY Total Expenses$124,212PYTotalExpensesAmt
CY Total Expenses$236,653CYTotalExpensesAmt
PY Revenues Less Expenses$67,050PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,395CYRevenuesLessExpensesAmt
Total Assets BOY$302,859TotalAssetsBOYAmt
Total Assets EOY$305,532TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$302,859NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$305,532NetAssetsOrFundBalancesEOYAmt
MissionCONDUCTED STATEWIDE CONFERENCE FOR ALL WATER PROFESSIONALS, ONE CONFERENCE FOR FLOODPLAIN MANAGERS, A LEGAL WORKSHOP FOR ALL WATER PROFESSIONALS, AND SEVERAL LUNCHEON PRESENTATIONS ON A VARIETY OF WATER MANAGEMENT TOPICS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$190,930ExpenseAmt
Revenue$177,842RevenueAmt
DescCONDUCTED 3 CONFERENCES WITH A COMBINED REGISTRATION OF 431 PEOPLE, PARTNERED WITH THE OHIO DEPARTMENT OF NATURAL RESOURCES ON A ONE-DAY SYMPOSIUM THAT ATTRACTED 370 AND HELD 6 ONE HOUR WEBINARS WITH AN AVERAGE REGISTRATION OF 51 IN WHICH A PROFESSIONAL IN THE FIELD OF WATER MANAGEMENT PRESENTED.Desc
Total Program Service Expenses$190,930TotalProgramServiceExpensesAmt
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 EquipmentfalseReportLandBuildingEquipmentInd
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 ActivitiesfalseFundraisingActivitiesInd
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 Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member996IndependentVotingMemberCnt
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

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WASTE MANAGEMENT ASSOCIATION OF OHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6149358471PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1441 W BAGLEY RD 200AddressLine1Txt
CityBEREACityNm
State AbbreviationOHStateAbbreviationCd
ZIP44017ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CARTER BAILEY
DIV DIR - OL1.00Yes (X)$0$0$0
KELLY BARRETT
DIR MINERAL1.00Yes (X)$0$0$0
DENNIS CLEMENT
DIRECTOR EDU5.00Yes (X)$0$0$0
REGINA COLLINS
DIV DIR - OS1.00Yes (X)$0$0$0
ALEX COVERT
DIRECTOR AT5.00Yes (X)$0$0$0
ROD DUNN
DIR WATER &1.00Yes (X)$0$0$0
PAIGE GARRABRANT
DIRECTOR AGR1.00Yes (X)$0$0$0
EUGENE C BRAIG IV
DIRECTOR AT1.00Yes (X)$0$0$0
TODD KELLER
TERRAQUA AFF1.00Yes (X)$0$0$0
JOHN LENHART
DIR RESEARCH1.00Yes (X)$0$0$0
KARI MACKENBACH
DIRECTOR AT1.00Yes (X)$0$0$0
NICK MUELLER
INT DIV DIR1.00Yes (X)$0$0$0
MARI PIEKUTOWSKI
DIRECTOR AT1.00Yes (X)$0$0$0
MARK SEIDELMANN
DIV DIR - OF1.00Yes (X)$0$0$0
BORIS SLOGAR
DIR NAVGATIO1.00Yes (X)$0$0$0
LINDSAY TALIAFERRO
DIV DIR - OG1.00Yes (X)$0$0$0
CINDY BROOKES
PRESIDENT5.00$0$0$0Yes (X)
SARAH HIPPENSTEEL HALL
VICE PRESIDE1.00$0$0$0Yes (X)
MELISSA MENEREY
PAST PRESIDE1.00$0$0$0Yes (X)
GREGORY NAGEOTTE
SECRETARY1.00$0$0$0Yes (X)
CRAIG SMITH
TREASURER5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$29,510MembershipDuesAmt
Government Grants$24,652GovernmentGrantsAmt
Total Contributions$54,162TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WMAO INCOME$78,263$78,263
OFMA INCOME$42,405$42,405
OWPA INCOME$26,913$26,913
OSWA INCOME$25,082$25,082
OGWA INCOME$5,179$5,179
FieldValueIRS element (for citing)
Total Program Service Revenue$177,842TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,125TotalRevenueColumnAmt
Exclusion$2,125ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$13,151FundraisingGrossIncomeAmt
Fundraising Direct Expenses$13,022FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$129TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$234,258TotalRevenueColumnAmt
Related Or Exempt Func Income$177,842RelatedOrExemptFuncIncomeAmt
Exclusion$2,125ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$27,595TotalAmt
Program Services$2,759ProgramServicesAmt
Management And General$24,836ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,485TotalAmt
Management And General$5,485ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,827TotalAmt
Program Services$913ProgramServicesAmt
Management And General$914ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$163,458TotalAmt
Program Services$163,458ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,254TotalAmt
Program Services$1,127ProgramServicesAmt
Management And General$1,127ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OPERATIONS EXPENSS$9,405$4,702$4,703
EQUIPMENT/RENTALS$8,576$4,288$4,288
WEBSITE/SOFTWARE EXPENSES$7,137$3,568$3,569
BANK AND CREDIT CARD FEES$4,005$3,204$801

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$6,911TotalAmt
Program Services$6,911ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$236,653TotalAmt
Program Services$190,930ProgramServicesAmt
Management And General$45,723ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$235,793BOYAmt
EOY$232,891EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$67,066BOYAmt
EOY$72,641EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$302,859BOYAmt
EOY$305,532EOYAmt

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$302,859BOYAmt
EOY$305,532EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$302,859BOYAmt
EOY$305,532EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$302,859BOYAmt
EOY$305,532EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$2,395ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$5,068NetUnrlzdGainsLossesInvstAmt
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$54,162CurrentTaxYearAmt
Total$54,162TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$54,162CurrentTaxYearAmt
Total$54,162TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$54,162PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$2,125CurrentTaxYearAmt
Total$2,125TotalAmt
FieldValueIRS element (for citing)
Total Support$56,287TotalSupportAmt
Gross Receipts Rltd Activities$190,993GrossReceiptsRltdActivitiesAmt
Public Support CY1700.96220PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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