2024-11-15T11:38:09-06:00 2024-06-30 341310124 REA & ASSOCIATES INC 132 SOUTH FOURTH STREET MARIETTA OH 457503208 990 2023-07-01 311322226 HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION HIGH 7403760337 PO BOX 35 LOWER SALEM OH 45745 JEFFREY PERRY PRESIDENT 7403760337 2024-11-13 1 1 MATTHEW S POTTMEYER CPA P01345881 7403737423 2024-11-10 2023 2024-10-15 13:58:12Z JEFFREY PERRY PO BOX 35 LOWER SALEM OH 45745 1127234 0 X N/A X 1993 OH HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION. 5 5 4 0 0 0 0 0 889850 1104078 11549 23156 0 0 901399 1127234 0 0 0 0 212564 232387 0 0 0 898303 876264 1110867 1108651 -209468 18583 9173152 9036413 4145647 3990325 5027505 5046088 X HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION. 0 0 HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 4 1 0 0 0 0 0 0 0 1104078 23156 0 0 0 X 5 5 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X THE ORGANIZATION 7403760337 1330 HIGHLAND RIDGE RD LOWELL OH 45744 LLOYD BOOTH BOARD MEMBER 6.00 X 1500 0 0 DONALD KIDWILER II VICE PRESIDENT 6.00 X X 1700 0 0 LARRY MERCER BOARD MEMBER 6.00 X 1700 0 0 NORA CARPENTER BOARD MEMBER 6.00 X 1700 0 0 JEFFREY PERRY PRESIDENT 6.00 X X 2700 0 0 JEFFREY LAUER CHIEF FINANCIAL OFFICER 6.00 X 52534 0 0 JUDY MERCER GENERAL MANAGER 40.00 X 71491 0 0 133325 0 0 0 0 0 0 0 WATER SALES/TAP FEES 221000 1104078 1104078 1104078 23156 23156 1127234 1104078 0 23156 133325 33314 4514 8505 52729 102 19460 10521 357 26245 10239 106430 11403 113063 335676 16435 WATER PROJECT 130739 MAINTENANCE 51667 FIELD SUPPLIES 43703 MEALS AND ENTERTAINMENT 224 1108651 500331 542640 582744 652872 51821 53042 12912436 5124577 8038256 7787859 9173152 9036413 47359 50614 4098288 3939711 4145647 3990325 X 5027505 5046088 5027505 5046088 9173152 9036413 18583 0 X 0 1 X 1 0 20992 20992 193017 119685 73332 311221 213812 97409 12387206 4791080 7596126 7787859 X 1127234 0 1127234 0 1127234 1108651 0 1108651 0 1108651 PART X, LINE 2: THE ASSOCIATION WAS INCORPORATED AS A NON-PROFIT ENTITY AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS NOT A PRIVATE FOUNDATION. THE ASSOCIATION HAS ADOPTED ASC TOPIC 740 (FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED NI THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IN ADDITION, THE GUIDANCE ON ASC TOPIC 740 ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. MANAGEMENT HAS DETERMINED THAT THE EFFECTS OF THE ADOPTION OF THIS PRONOUNCEMENT TO BE INSIGNIFICANT, THEREFORE NO ADJUSTMENTS HAVE BEEN RECORDED AND NO FURTHER DISCLOSURES REQUIRED. FORM 990, PART VI, SECTION A, LINE 2 GENERAL MANAGER JUDY MERCER & BOARD MEMBER LARRY MERCER ARE HUSBAND AND WIFE. BOARD PRESIDENT JEFF PERRY & BOARD MEMBER DREXEL PERRY ARE BROTHERS. FORM 990, PART VI, SECTION A, LINE 6 HIGHLAND RIDGE WATER ASSOCIATION, INC IS AN ASSOCIATION. IT HAS MEMBERS OF DEFINITION. THE GOVERNING BODY IS ELECTED FROM AND BY THE MEMBERS. ELECTIONS ARE HELD PERIODICALLY AT MEETING CALLED FOR THAT PURPOSE. EACH MEMBER HAS ONE VOTE FOR EACH POSITION BEING FILLED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BODY FOR REVIEW AND DISCUSSION BEFORE IT IS SIGNED AND FILED WITH THE IRS. THE PAID PREPARER IS AVAILABLE TO ANSWER QUESTIONS FROM BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C BOARD IS REQUESTED TO DISCUSS ANY CONFLICTS ANNUALLY AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS IMMEDIATELY FORM 990, PART VI, SECTION C, LINE 19 ALL OFFICIAL DOCUMENTS AND INFORMATION, THAT ARE OF PUBLIC RECORD, ARE AVAILABLE FOR INSPECTION AT THE ADMINISTRAVTIVE OFFICE DURING REGULAR BUSINESS HOURS. COPIES OF ALL DOCUMENTS ARE AVAILABLE BY WRITTEN REQUEST AND FOR A NOMINAL, PER PAGE FEE.