STRATEGY STUDIO / PUBLIC DATA EXPLORER

WATER MANAGEMENT ASSOCIATION OF OHIO: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
WATER MANAGEMENT ASSOCIATION OF OHIO (EIN 23-7197160)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202621359349311092
Schema version
2025v4.0
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)
Return2026-05-15T15:29:28-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

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 Begin2025-01-01TaxPeriodBeginDt

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)
PersonCINDY BROOKESPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6148825489PhoneNum
Signature2026-05-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTI M CLINE CPAPreparerPersonNm
PTINP00427838PTIN
Phone4408223270PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCINDY BROOKESPrincipalOfficerNm
Gross Receipts$321,563GrossReceiptsAmt
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 Independent21VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$54,162PYContributionsGrantsAmt
CY Contributions Grants$106,738CYContributionsGrantsAmt
PY Program Service Revenue$177,842PYProgramServiceRevenueAmt
CY Program Service Revenue$195,933CYProgramServiceRevenueAmt
PY Investment Income$2,125PYInvestmentIncomeAmt
CY Investment Income$9,768CYInvestmentIncomeAmt
PY Other Revenue$129PYOtherRevenueAmt
CY Other Revenue$1,607CYOtherRevenueAmt
PY Total Revenue$234,258PYTotalRevenueAmt
CY Total Revenue$314,046CYTotalRevenueAmt
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$236,653PYOtherExpensesAmt
CY Other Expenses$248,669CYOtherExpensesAmt
PY Total Expenses$236,653PYTotalExpensesAmt
CY Total Expenses$248,669CYTotalExpensesAmt
PY Revenues Less Expenses-$2,395PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$65,377CYRevenuesLessExpensesAmt
Total Assets BOY$305,532TotalAssetsBOYAmt
Total Assets EOY$368,707TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$305,532NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$368,707NetAssetsOrFundBalancesEOYAmt
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$193,926ExpenseAmt
Revenue$195,933RevenueAmt
DescCONDUCTED 3 CONFERENCES WITH A COMBINED REGISTRATION OF 452 PEOPLE, AND HELD 7 ONE HOUR WEBINARS WITH AN AVERAGE REGISTRATION OF 64 IN WHICH A PROFESSIONAL IN THE FIELD OF WATER MANAGEMENT PRESENTED. SENT QUARTERLY NEWSLETTERS TO 3,534 PEOPLE.Desc
Total Program Service Expenses$193,926TotalProgramServiceExpensesAmt
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 Document5IRPDocumentCnt
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 Member21IndependentVotingMemberCnt
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
Upon RequestYes (X)UponRequestInd

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 WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
CARTER BAILEY
DIV DIR - OL1.000.00Yes (X)$0$0$0
KELLY BARRETT
DIR MINERAL1.000.00Yes (X)$0$0$0
DENNIS CLEMENT
DIRECTOR EDU5.000.00Yes (X)$0$0$0
REGINA COLLINS
DIV DIR - OS1.000.00Yes (X)$0$0$0
ALEX COVERT
DIRECTOR AT5.000.00Yes (X)$0$0$0
ROD DUNN
DIR WATER &0.000.00Yes (X)$0$0$0
PAIGE GARRABRANT
DIRECTOR AGR1.000.00Yes (X)$0$0$0
EUGENE C BRAIG IV
DIRECTOR AT1.000.00Yes (X)$0$0$0
STEVEN KINSLEY
INT DIV DIR1.000.00Yes (X)$0$0$0
JOHN LENHART
DIR RESEARCH1.000.00Yes (X)$0$0$0
KARI MACKENBACH
DIRECTOR AT1.000.00Yes (X)$0$0$0
PETER MCDONOUGH
DIV DIRECTOR1.000.00Yes (X)$0$0$0
MARI PIEKUTOWSKI
DIRECTOR AT1.000.00Yes (X)$0$0$0
MARK SEIDELMANN
DIV DIR - OF1.000.00Yes (X)$0$0$0
BORIS SLOGAR
DIR NAVGATIO1.000.00Yes (X)$0$0$0
LINDSAY TALIAFERRO
DIV DIR - OG1.000.00Yes (X)$0$0$0
CINDY BROOKES
PRESIDENT5.000.00$0$0$0Yes (X)
SARAH HIPPENSTEEL HALL
VICE PRESIDE1.000.00$0$0$0Yes (X)
MELISSA MENEREY
PAST PRESIDE1.000.00$0$0$0Yes (X)
GREGORY NAGEOTTE
SECRETARY1.000.00$0$0$0Yes (X)
CRAIG SMITH
TREASURER5.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$34,060MembershipDuesAmt
Government Grants$72,678GovernmentGrantsAmt
Total Contributions$106,738TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WMAO INCOME$107,075$107,075
OSWA INCOME$46,793$46,793
OFMA INCOME$32,620$32,620
OWPA INCOME$9,445$9,445
FieldValueIRS element (for citing)
Total Program Service Revenue$195,933TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,768TotalRevenueColumnAmt
Exclusion$9,768ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$9,124FundraisingGrossIncomeAmt
Fundraising Direct Expenses$7,517FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,607TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$314,046TotalRevenueColumnAmt
Related Or Exempt Func Income$195,933RelatedOrExemptFuncIncomeAmt
Exclusion$9,768ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$35,077TotalAmt
Program Services$3,508ProgramServicesAmt
Management And General$31,569ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,590TotalAmt
Management And General$1,590ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$578TotalAmt
Program Services$578ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,044TotalAmt
Program Services$1,022ProgramServicesAmt
Management And General$1,022ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$160,381TotalAmt
Program Services$160,381ProgramServicesAmt

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$22,193$11,096$11,097
WEBSITE/SOFTWARE EXPENSES$12,809$6,404$6,405
EQUIPMENT/RENTALS$3,248$1,624$1,624
MISCELLANEOUS$3,027$3,027

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,468TotalAmt
Program Services$5,159ProgramServicesAmt
Management And General$309ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$248,669TotalAmt
Program Services$193,926ProgramServicesAmt
Management And General$54,743ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$232,891BOYAmt
EOY$290,151EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$72,641BOYAmt
EOY$78,556EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$305,532BOYAmt
EOY$368,707EOYAmt

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$305,532BOYAmt
EOY$368,707EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$305,532BOYAmt
EOY$368,707EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$305,532BOYAmt
EOY$368,707EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$65,377ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,202NetUnrlzdGainsLossesInvstAmt
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 Minus1 Year$54,162CurrentTaxYearMinus1YearAmt
Current Tax Year$106,738CurrentTaxYearAmt
Total$160,900TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$54,162CurrentTaxYearMinus1YearAmt
Current Tax Year$106,738CurrentTaxYearAmt
Total$160,900TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$160,900PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$2,125CurrentTaxYearMinus1YearAmt
Current Tax Year$9,768CurrentTaxYearAmt
Total$11,893TotalAmt
FieldValueIRS element (for citing)
Total Support$172,793TotalSupportAmt
Gross Receipts Rltd Activities$396,050GrossReceiptsRltdActivitiesAmt
Public Support CY1700.93120PublicSupportCY170Pct
Public Support PY1700.96220PublicSupportPY170Pct
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