2024-11-06T10:00:34-06:00 2023-12-31 341310124 REA & ASSOCIATES INC 5400 FRANTZ RD SUITE 200 DUBLIN OH 43016 990 2023-01-01 311415293 THE GROUNDWATER FOUNDATION GROU 6148987791 601 DEMPSEY ROAD WESTERVILLE OH 43081 REBECCA CALKINS DIRECTOR OF FINANCE 6148987791 2024-11-04 1 1 MELISSA DUNKLE CPA P01380769 6148898725 2024-10-31 2023 2024-10-15 13:58:12Z TERRY MORSE 601 DEMPSEY ROAD WESTERVILLE OH 43081 910073 0 X WWW.NGWA.ORG X 1994 OH EDUCATIONAL RESEARCH AND CHARITABLE ACTIVITIES RELATED TO GROUND WATER INDUSTRY. 3 3 0 25 0 0 259637 569942 2563 3536 52107 44984 43138 102214 357445 720676 1000 35816 0 0 10981 722 0 0 0 402146 471317 414127 507855 -56682 212821 2157643 2328928 960454 642746 1197189 1686182 THE GROUNDWATER FOUNDATION CONNECTS PEOPLE, BUSINESSES, AND COMMUNITIES THROUGH LOCAL GROUNDWATER EDUCATION AND ACTION, MAKING US ALL A PART OF THE SOLUTION FOR CLEAN, SUSTAINABLE GROUNDWATER. 0 0 2466 SCHOLARSHIPS/CONTRIBUTIONS - THE GROUNDWATER FOUNDATION PROVIDES SCHOLARSHIPS AND GRANTS TO INDIVIDUALS AND ORGANIZATIONS FOR STEM EDUCATION SPECIFICALLY RELATED TO GROUNDWATER; TO FUND LEADING-EDGE PROGRAMMING THAT STIMULATES NEW KNOWLEDGE, INFORMATION, PROGRAMS AND PRODUCTS TO ADVANCE GROUNDWATER SCIENCE AND TECHNOLOGY; AND TO BENEFIT THE QUALITY OF LIFE FOR PEOPLE AROUND THE WORLD WITHOUT ACCESS TO PLENTIFUL SUPPLIES OF POTABLE GROUND WATER. 103512 35816 105750 SCIENTIFIC LECTURE SERIES - THE GROUNDWATER FOUNDATION COORDINATES MULTIPLE SCIENTIFIC LECTURE SERIES TO PROMOTE EXCELLENCE AND FOSTER INTEREST IN GROUND WATER SCIENCE, TECHNOLOGY, AND THE INDUSTRY IN GENERAL. THESE SCIENTIFIC LECTURE SERIES PROVIDE EDUCATIONAL OPPORTUNITIES FOR A VARIETY OF DIFFERENT INDIVIDUALS AND ORGANIZATIONS INTERESTED IN THE GROUND WATER INDUSTRY. 67670 STUDENT EDUCATION - THE GROUNDWATER FOUNDATION CREATED THE ULTIMATE GROUNDWATER EDUCATION TOOL, KNOWN AS THE AWESOME AQUIFER KIT. THE KIT IS A FUN AND EDUCATIONAL GROUNDWATER KIT WITH EVERYTHING YOU NEED TO BUILD AN AQUIFER MODEL AND TEACH STUDENTS THE IMPORTANCE OF CLEAN AND SUSTAINABLE GROUNDWATER. THROUGH DONATIONS AND FUNDRAISING THE FOUNDATION WAS ABLE TO EDUCATION OVER 200,000 STUDENTS ON THE IMPORTANCE OF GROUNDWATER SCIENCE. THIS ALSO INCLUDES OUR WORK WITH OSU IN CREATING SPONSOR A SCHOOL KITS AND OUR VIRTUAL AWESOME AQUIFER KITS (AA360). 173648 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 OH X X SAM MAGERS 6148987791 601 DEMPSEY ROAD WESTERVILLE OH 43081 X JOHN BOYETTE BOARD CHAIR 1.00 2.00 X X 0 0 0 FRED ROTHAUGE TREASURER 1.00 2.00 X X 0 0 0 JIM LOCOCO SECRETARY 1.00 2.00 X X 0 0 0 TERRY MORSE NGWA CEO 5.00 35.00 X 0 235337 26824 0 235337 26824 0 0 1 0 0 2400 274141 293401 569942 BOOKS AND PROCEEDINGS 541700 3536 3536 3536 56552 56552 177829 189397 -11568 -11568 -11568 MISCELLANEOUS REVENUE 900099 102214 102214 102214 720676 105750 0 44984 X 35816 35816 577 154 423 145 39 106 15734 15734 297422 95318 202104 38190 10219 27971 100726 26952 73774 3991 1068 2923 15254 4082 11172 507855 173648 334207 0 298264 182141 690 7984 73730 55716 52937 52937 0 0 1784959 2083087 2157643 2328928 950454 642746 10000 0 960454 642746 X 247562 873737 949627 812445 1197189 1686182 2157643 2328928 212821 276172 0 X X 0 1 X 1 0 X 212855 119000 402196 259637 569942 1563630 25622 49992 33488 45701 105750 260553 238477 168992 435684 305338 675692 1824183 3252 2350 12600 12833 11550 42585 0 3252 2350 12600 12833 11550 42585 1781598 45932 38364 63661 50654 56552 255163 45932 38364 63661 50654 56552 255163 284409 207356 499345 355992 732244 2079346 0.85680 0.82730 0.12270 0.14840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 661307 252585 -278372 35816 456304 143400 1144816 163402 -131966 100818 414127 661307 934710 213500 197796 8000 193190 1144816 870426 89343 16000 9059 934710 968616 68983 17771 149402 870426 0 0 52937 52937 0 0 X PART V, LINE 4: THE GROUNDWATER FOUNDATION HAS 6 DISTINCT FUNDS, EACH WITH A SPECIFIC PURPOSE. 1) THE HENRY DARCY DISTINGUISHED LECTURE SERIES WAS ESTABLISHED IN 1986, TO FOSTER INTEREST AND EXCELLENCE IN GROUND WATER SCIENCE AND TECHNOLOGY. AMOUNTS TO BE EXPENDED SHALL BE REQUESTED ANNUALLY, SUBJECT TO SUCH ANNUAL LIMITS. 2) THE WILLIAM A. MCELLHINEY DISTINGUISHED LECTURE SERIES IN WATER WELL TECHNOLOGY WAS ESTABLISHED IN 2000 TO HELP ENHANCE THE SKILLS AND CREDIBILITY OF ALL GROUND WATER PROFESSIONALS AND TO DEVELOP AND EXCHANGE INDUSTRY KNOWLEDGE. 3) THE DEVELOPING NATIONS FUND WAS ESTABLISHED IN 2000 TO BENEFIT THE QUALITY OF LIFE FOR PEOPLE AROUND THE WORLD WITHOUT ACCESS TO PLENTIFUL SUPPLIES OF POTABLE GROUND WATER. THIS FUND PROVIDES SMALL ASSISTANCE GRANTS. 4) THE LEN ASSANTE SCHOLARSHIP FUND WAS ESTABLISHED IN 2002 TO AWARD SCHOLARSHIPS TO ADVANCE YOUNG PEOPLE IN GROUND WATER-RELATED FIELDS. 5) THE USA GROUNDWATER FUND WAS ESTABLISHED TO HELP MEET GROUNDWATER NEEDS IN THE UNITED STATES. THE FUND HAS A THREE PART PURPOSE: EDUCATION AND TRAINING OF GROUNDWATER PROFESSIONALS; PUBLIC EDUCATION AND AWARENESS; AND TO SUPPORT THE WATER WELLS FOR AMERICA PROGRAM. 6) THE GROUND WATER RESEARCH FUND WAS ESTABLISHED IN 2004 TO FUND LEADING-EDGE PROGRAMMING THAT STIMULATES NEW KNOWLEDGE, INFORMATION, PROGRAMS, AND PRODUCTS TO ADVANCE GROUND WATER SCIENCE AND TECHNOLOGY. IN TURN, THIS WILL ENHANCE THE FUTURE EFFECTIVENESS OF THE GROUND WATER PROFESSIONS AND WILL MAXIMIZE GROUND WATER'S BENEFIT TO SOCIETY. PART X, LINE 2: "FEDERAL INCOME TAXES NGWA IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, CERTAIN UNRELATED BUSINESS INCOME IS TAXABLE. NGWIA IS SUBJECT TO FEDERAL TAXES. THE ASSOCIATION FOLLOWS THE LIABILITY METHOD OF ACCOUNTING FOR INCOME TAXES. THE LIABILITY METHOD PROVIDES THAT DEFERRED TAX ASSETS AND LIABILITIES ARE RECORDED BASED ON THE DIFFERENCE BETWEEN THE TAX BASIS OF ASSETS AND LIABILITIES AND THEIR CARRYING AMOUNTS FOR FINANCIAL REPORTING PURPOSES. TEMPORARY DIFFERENCES CONSIST PRIMARILY OF NET OPERATING LOSS CARRYFORWARDS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRES THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING CONSOLIDATED STATEMENTS OF FINANCIAL POSITION ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ASSOCIATION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED." 1 SCHOLARSHIPS 7 7000 SOUTHWEST MISSISSIPPI COMMUNITY COLLEGE PART I, LINE 2: THE ORGANIZATION REQUIRES RESEARCHERS WHO ARE RECEIVING GRANTS FROM THE GROUNDWATER FOUNDATION TO SUBMIT COPIES OF THE INVESTIGATOR'S REPORT SUMMARIZING THE FINDINGS OF THE RESEARCH PROJECT. THE CEO THEN SUBMITS THE REPORT TO THE RESEARCH ADVISORY COMMITTEE (RAC) FOR PEER REVIEW. RAC REVIEWERS THEN COMPLETE THEIR REVIEW OF THE INVESTIGATOR'S RESEARCH REPORT, ANNOTATING A DIGITAL COPY OF THE REPORT AND SUBMITTING THE COMMENTS TO THE FOUNDATION'S CEO FOR DISSEMINATION TO THE RESEARCHER. THE RAC MAY ALSO SEEK ADDITIONAL PEER REVIEW FOR SPECIALIZED AREAS OF RESEARCH. THE RESEARCHER THEN MUST ADDRESS THE PEER COMMENTS AND FINALIZE THE RESEARCH FINDINGS. THE ORGANIZATION ALSO AWARDS SCHOLARSHIPS TO INDIVIDUALS TO ADVANCE STUDENT STUDY IN GROUNDWATER SCIENCE AND WELL TECHNOLOGY. ALL THE GROUNDWATER FOUNDATION SCHOLARSHIPS ARE PAID DIRECTLY TO THE STUDENT'S SCHOOL IN THE NAME OF THE STUDENT. X X X X 0 0 0 0 0 0 0 0 0 TERRY MORSE NGWA CEO 0 235337 0 0 0 0 0 10410 0 16414 0 262161 0 0 PART I, LINE 3 COMPENSATION IS FROM RELATED PARTY, NATIONAL GROUND WATER ASSOCIATION, WHOSE PROCESSES FOR DETERMINATION OF COMPENSATION ARE DISCLOSED IN THEIR FORM 990, SCHEDULE O. FORM 990, PART VI, SECTION A, LINE 6 THE GROUNDWATER FOUNDATION HAS ONLY ONE MEMBER, THE NATIONAL GROUND WATER ASSOCIATION. THROUGH THE NATIONAL GROUND WATER ASSOCIATION (NGWA), MEMBERS OF NGWA ARE THEREFORE MEMBERS OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE NATIONAL GROUND WATER ASSOCIATION BOARD OF DIRECTORS CAN ELECT MEMBERS TO THE BOARD OF THE GROUNDWATER FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. A DRAFT COPY OF THE FORM 990 IS THEN PROVIDED TO THE BOARD OF TRUSTEES WHO ARE THEN CONNECTED VIA CONFERENCE CALL TO REVIEW, DISCUSS, AND ANSWER QUESTIONS CONCERNING THE FORM 990 PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICT. THE CEO THEN FOLLOWS UP WITH ALL BOARD MEMBERS WHO HAVE NOT SUBMITTED A CONFLICT OF INTEREST STATEMENT TO ENSURE THAT THEY ARE ANNUALLY FILED WITH THE ORGANIZATION. IF REQUIRED, THE PRESIDENT OF THE BOARD OF DIRECTORS ALSO SPEAKS WITH ANY BOARD MEMBERS TO OBTAIN THE REQUIRED STATEMENTS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT COMPENSATE TOP MANAGEMENT OFFICIALS, OTHER OFFICERS, OR KEY EMPLOYEES. AS SUCH, THERE WAS NOT A NEED TO REVIEW AND APPROVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT NORMALLY MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G OTHER FEES: PROGRAM SERVICE EXPENSES 95,318. MANAGEMENT AND GENERAL EXPENSES 202,104. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 297,422. FORM 990, PART XI, LINE 2C, FINANCIAL STATEMENT OVERSIGHT: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE ORGANIZATION SELECTS THE INDEPENDENT ACCOUNTANT AND OVERSEES THE AUDIT HAS NOT CHANGED FROM THE PREVIOUS YEAR. NATIONAL GROUND WATER ASSOCIATION INC 601 DEMPSEY ROAD WESTERVILLE OH 43081 310961448 PROFESSIONAL AND TECHNICAL LEADERSHIP FOR THE GROUND WATER INDUSTRY OH 501(C)(6) N/A N/A 0 NATIONAL GROUND WATER ASSOCIATION PAC 601 DEMPSEY ROAD WESTERVILLE OH 43081 POLITICAL ACTION COMMITTEE OH 527 N/A NATIONAL GROUND WATER ASSOCIATION INC 0 NATIONAL GROUND WATER INSURANCE AGENCY INC 601 DEMPSEY ROAD WESTERVILLE OH 43081 311398937 INSURANCE AGENCY OH NATIONAL GROUND WATER ASSOCIATION INC C 0 NGWA BUSINESS PRO LLC 601 DEMPSEY RD WESTERVILLE OH 43081 932381183 OH NATIONAL GROUND WATER ASSOCIATION INC S 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 NATIONAL GROUND WATER ASSOCIATION INC C 250000 COST BASIS NATIONAL GROUND WATER ASSOCIATION INC P 107712 COST BASIS