﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2014v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-08-25T15:10:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2014-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RM PLANK ACCOUNTING &amp; TAX SERVICE</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>123 W PROSPECT ST</AddressLine1Txt>
        <CityNm>WADSWORTH</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>442811832</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2014-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237197160</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WATER MANAGEMENT ASSOCIATION OF OH</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WATE</BusinessNameControlTxt>
      <PhoneNum>6148825489</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8440 EAST WASHINGTON STREET 206</AddressLine1Txt>
        <CityNm>CHAGRIN FALLS</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44023</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREG NAGEOTTE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6148825489</PhoneNum>
      <SignatureDt>2015-08-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT M PLANK</PreparerPersonNm>
      <PTIN>P00252074</PTIN>
      <PhoneNum>3303364800</PhoneNum>
      <PreparationDt>2015-08-25</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2014</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WMAO.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>171916</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57049</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>21720</MembershipDuesAmt>
      <InvestmentIncomeAmt>202</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">89145</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>60551</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28594</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>3800</OtherRevenueTotalAmt>
      <TotalRevenueAmt>111365</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>32641</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1128</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>81727</OtherExpensesTotalAmt>
      <TotalExpensesAmt>115496</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4131</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>140692</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>136561</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>140027</BOYAmt>
        <EOYAmt>136339</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>665</BOYAmt>
        <EOYAmt>222</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>140692</BOYAmt>
        <EOYAmt>136561</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>140692</BOYAmt>
        <EOYAmt>136561</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>ORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONDUCTED 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.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>115053</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>115053</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BORIS SLOGAR PE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALEX COVERT</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER W SOLTYS PE PH</PersonNm>
        <TitleTxt>PAST PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREGORY NAGEOTTE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STUART RAVARY PE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT J KIRKBRIDE PE</PersonNm>
        <TitleTxt>DIVISION DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALICIA SILVERIO CFM</PersonNm>
        <TitleTxt>DIVISION DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>EUGENE C BRAIG IV</PersonNm>
        <TitleTxt>DIVISION DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK MCCABE</PersonNm>
        <TitleTxt>DIVISION DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY BROOKES</PersonNm>
        <TitleTxt>DIVISION DIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY ANTOSCH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BONNELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOT HINDALL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN M HOOPINGARNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN LENHART</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM SHOEMAKER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARI A MACKENBACH CFM</PersonNm>
        <TitleTxt>DIRECTOR-AT-</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>DANA OLESKIEWICZ</PersonNm>
        <USAddress>
          <AddressLine1Txt>9092 WILLSON DRIVE</AddressLine1Txt>
          <CityNm>CHAGRIN FALLS</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44023</ZIPCd>
        </USAddress>
        <PhoneNum>3304665631</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>57049</CurrentTaxYearAmt>
        <TotalAmt>57049</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearAmt>57049</CurrentTaxYearAmt>
        <TotalAmt>57049</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>57049</PublicSupportTotal170Amt>
      <TotalSupportAmt>57049</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>114867</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FALL CONFERENCE</Event1Nm>
        <GrossReceiptsEvent1Amt>89145</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>89145</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>60551</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>89145</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>89145</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>60551</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>60551</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28594</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OLMS NEWSLETTER ADS 3,800 TOTAL 3,800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WMAO INSURANCE 2,005 WMAO BANK SERVICE CHARGES 13 WMAO PAYPAL 2,974 WMAO MATERIAL/SUPPLIES 113 WMAO OTHER 1,640 ODSO OTHER 81 OLMS CONTRACT SERVICES 2,700 OLMS GRANTS EXPENSE 66,283 OLMS OTHER 315 OSWA EXPENSES 5,160 NON-INVESTMENT DEPRECIATION 443 TOTAL 81,727</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>13,369 13,369 LESS ACCUMULATED DEPRECIATION 12,704 13,147 TOTAL 665 222</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>CONDUCTED 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>