STRATEGY STUDIO / PUBLIC DATA EXPLORER

NORTH CAROLINA WATER QUALITY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NORTH CAROLINA WATER QUALITY ASSOCIATION (EIN 80-0601171)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-10-02
IRS object ID
202532759349301643
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)
Return2025-10-02T17:14:31-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN208934673PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLARKSON DAVID CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line111541 NUCKOLS RD STE AAddressLine1Txt
CityGLEN ALLENCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23059ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN800601171EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE NORTH CAROLINA WATERBusinessNameLine1Txt
Business Name Line2QUALITY ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone8047169021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O AQUALAW PLC 6 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP232193824ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERIKA BAILEYPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8047169021PhoneNum
Signature2025-09-27SignatureDt
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 PersonCHERI G DAVID CPA CVAPreparerPersonNm
PTINP00528623PTIN
Phone8042700784PhoneNum
Preparation2025-09-27PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBETH ECKERTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1C/O AQUALAW PLC 6 SOUTH 5TH STREEAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23219ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$616,452GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.NCWQA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2010FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionTO ENSURE NORTH CAROLINA'S WATER QUALITY PROGRAMS ARE BASED ON SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR NORTH CAROLINA'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$572,477PYProgramServiceRevenueAmt
CY Program Service Revenue$616,425CYProgramServiceRevenueAmt
PY Investment Income$47PYInvestmentIncomeAmt
CY Investment Income$27CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$572,524PYTotalRevenueAmt
CY Total Revenue$616,452CYTotalRevenueAmt
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$604,698PYOtherExpensesAmt
CY Other Expenses$492,800CYOtherExpensesAmt
PY Total Expenses$604,698PYTotalExpensesAmt
CY Total Expenses$492,800CYTotalExpensesAmt
PY Revenues Less Expenses-$32,174PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$123,652CYRevenuesLessExpensesAmt
Total Assets BOY$341,281TotalAssetsBOYAmt
Total Assets EOY$464,933TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$341,281NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$464,933NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ENSURE NORTH CAROLINA'S WATER QUALITY PROGRAMS ARE BASED ON SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR NORTH CAROLINA'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ASSOCIATION TRACKS AND ACTIVELY PARTICIPATES IN STATE AND FEDERAL WATER-QUALITY RELATED REGULATORY ACTIVITIES THAT AFFECT THE MUNICIPAL WATER/WASTEWATER INDUSTRY IN NORTH CAROLINA. IT COMPILES AND REVIEWS STATE AND FEDERAL WATER QUALITY-RELATED GUIDANCE, POLICY AND TECHNICAL DOCUMENTS, INCLUDING NORTH CAROLINA DEPARTMENT OF ENVIRONMENTAL QUALITY GUIDANCE DOCUMENTS, GUIDANCE FROM EPA REGION IV, AND EPA HEADQUARTERS' OFFICE OF WATER AND OFFICE OF ENFORCEMENT AND COMPLIANCE ASSURANCE. THE ASSOCIATION ACTIVELY COMMENTS ON ALL WATER QUALITY STANDARDS, PRETREATMENT, EMERGING CONTAMINANT, AND OTHER REGULATORY/PERMITTING ISSUES OF CONCERN.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescTHE ASSOCIATION MONITORS, SUPPORTS AND/OR OPPOSES LEGISLATION AFFECTING THE MUNICIPAL WASTEWATER INDUSTRY IN NORTH CAROLINA, IN PARTICULAR, WE ARE ACTIVE REGARDING STATE AND FEDERAL INFRASTRUCTURE GRANT AND LOAN PROGRAMS FOR OUR MEMBERS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescTHE ASSOCIATION CONDUCTS EDUCATIONAL MEETINGS AND WORKSHOPS ON WASTEWATER COMPLIANCE ISSUES, LEGISLATIVE ISSUES, REGULATORY ISSUES AND OTHER MATTERS AFFECTING THE MUNICIPAL WASTEWATER IN NORTH CAROLINA. THE TOPICS PRESENTED INCLUDE A WIDE RANGE OF SIGNIFICANT REGULATORY AND PERMITTING ISSUES AFFECTING THE INDUSTRY. IT HELD A WORKSHOP ON ENVIRONMENTAL COMPLIANCE THAT ADDRESSED CRITICAL COMPLIANCE OBLIGATIONS, AS WELL AS STRATEGIES FOR ENHANCING THE MUNICIPAL WASTEWATER INDUSTRY'S COMPLIANCE PROGRAMS.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
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
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
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
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 CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAUBREY HEATERPersonNm
Phone8047169021PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23219ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BETH ECKERT
PRESIDENT3.50Yes (X)Yes (X)$0$0$0
ELIJAH WILLIAMS
VICE PRESIDE3.50Yes (X)Yes (X)$0$0$0
ERIKA BAILEY
TREASURER3.50Yes (X)Yes (X)$0$0$0
CHRISTOPHER CLARK
DIRECTOR2.00Yes (X)$0$0$0
BART FARMER
DIRECTOR2.00Yes (X)$0$0$0
JAY GIBSON
DIRECTOR2.00Yes (X)$0$0$0
JOSEPH LOCKER
DIRECTOR2.00Yes (X)$0$0$0
RHONDA LOCKLEAR
DIRECTOR2.00Yes (X)$0$0$0
TONYA MANN
DIRECTOR2.00Yes (X)$0$0$0
WILL LAWSON
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AQUALAW PLCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line16 SOUTH 5TH STREETAddressLine1Txt
CityRICHMONDCityNm
State AbbreviationVAStateAbbreviationCd
ZIP23219ZIPCd
FieldValueIRS element (for citing)
ServicesMANAGEMENTServicesDesc
Compensation$570,070CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Total Revenue Column$616,425TotalRevenueColumnAmt
Exclusion$616,425ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$616,425TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$616,452TotalRevenueColumnAmt
Related Or Exempt Func Income$27RelatedOrExemptFuncIncomeAmt
Exclusion$616,425ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$387,578TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$104,350TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$727TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescBANK CHARGESDesc
Total$145TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$492,800TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$341,281BOYAmt
EOY$464,933EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$341,281BOYAmt
EOY$464,933EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$341,281BOYAmt
EOY$464,933EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$341,281BOYAmt
EOY$464,933EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$341,281BOYAmt
EOY$464,933EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$123,652ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd
Dues Assessments$616,425DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$104,350NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$104,350NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$515,600AggregateReportedDuesNtcAmt
Taxable-$411,250TaxableAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO ENSURE NORTH CAROLINA'S WATER QUALITY PROGRAMS ARE BASED ON SCIENCE AND GOOD PUBLIC POLICY, WHICH IS NECESSARY FOR NORTH CAROLINA'S MUNICIPAL WASTEWATER INDUSTRY TO PROTECT PUBLIC HEALTH AND THE ENVIRONMENT SUCCESSFULLY AND COST EFFECTIVELY.
FORM 990, PAGE 1, PART I, LINE 6MEMBERS OF THE BOARD OF DIRECTORS VOLUNTEER THEIR TIME AND SERVICES TO THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 3MANAGEMENT AND ADMINISTRATIVE RESPONSIBILITIES HAVE BEEN CONTRACTED TO AN INDEPENDENT THIRD PARTY - AQUALAW, PLC. DURING THE FISCAL YEAR, AQUALAW WAS COMPENSATED 396340.73 FOR THEIR SERVICES. THERE ARE NO TRUSTEES, DIRECTORS, OFFICERS, OR KEY EMPLOYEES OF THE ASSOCIATION EMPLOYED BY AQUALAW.
FORM 990, PAGE 6, PART VI, LINE 8BTHE ASSOCIATION DOES NOT HAVE ANY COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE TREASURER REVIEWS FORM 990 BEFORE IT IS FILED WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12CDIRECTORS DISCLOSE ANY FINANCIAL INTEREST IN NEW VENDORS/COMPANIES BEFORE THEY ARE HIRED TO WORK FOR THE ASSOCIATION. CURRENTLY, ASSOCIATION ONLY HAS THREE OUTSIDE CONTRACTS AND NONE OF THE DIRECTORS HAVE ANY FINANCIAL INTEREST IN THOSE ENTITIES.
FORM 990, PAGE 6, PART VI, LINE 19THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VIILIST 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.