2024-11-13T12:53:37-06:00 2023-12-31 341310124 REA & ASSOCIATES INC 132 SOUTH FOURTH STREET MARIETTA OH 457503208 990 2023-01-01 310791098 LITTLE HOCKING WATER ASSOCIATION INC LITT 7409892181 PO BOX 188 LITTLE HOCKING OH 45742 ROBERT ALLEN TREASURER 7409892181 2024-11-13 1 1 MATTHEW S POTTMEYER CPA P01345881 7403737423 2024-11-11 2023 2024-10-15 13:58:12Z ROBERT ALLEN PO BOX 188 LITTLE HOCKING OH 45742 2909746 0 X WWW.LITTLEHOCKINGWATER.ORG X 1980 OH LHWA EXISTS TO PROVIDE WATER TO THE ASSOCIATION'S MEMBERS 9 0 11 0 0 0 0 0 2660523 2842973 12711 66773 5716 0 2678950 2909746 0 0 0 0 589625 657502 0 0 0 1868124 1981245 2457749 2638747 221201 270999 9158269 9186417 2200248 1957397 6958021 7229020 LHWA EXISTS TO PROVIDE POTABLE WATER TO THE ASSOCIATION'S MEMBERS 0 0 LHWA EXISTS TO PROVIDE POTABLE WATER TO THE ASSOCIATION'S MEMBERS 0 0 0 0 0 0 0 0 0 1 0 0 0 1 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 12 0 11 1 0 0 0 0 0 0 0 2735407 66773 0 0 0 X 9 0 0 0 0 0 1 1 0 1 1 0 0 1 0 0 0 0 0 0 X THE ORGANIZATION 7409892181 PO BOX 188 LITTLE HOCKING OH 45742 DEBBIE L SCHULTZ BOARD MEMBER 1.00 X 1104 0 0 DARREL HUCK BOARD MEMBER 1.00 X 276 0 0 CHARLES SEAMAN BOARD MEMBER 1.00 X 1311 0 0 JOHN RAUCH PRESIDENT 2.00 X X 1311 0 0 ROBERT POWELL VICE PRESIDENT 2.00 X X 1411 0 0 KEVIN PLACE BOARD MEMBER 1.00 X 276 0 0 KYLE VLASAK BOARD MEMBER 1.00 X 1104 0 0 ROBERT ALLEN TREASURER 2.00 X X 1311 0 0 MICHAEL MOORE SECRETARY 1.00 X X 1311 0 0 JOHN SMITH GENERAL MANAGER 40.00 X 95145 0 0 104560 0 0 0 0 0 0 THEISEN & BROCK 424 SECOND STREET MARIETTA OH 45750 LEGAL SERVIES 227848 ALTMAN NEWMAN COMPANY LPA 15 E 8TH STREET SUITE 200 CINCINNATI OH 45202 LEGAL SERVIES 218545 CENTRALIZED PAINTING & SAND BLASTING 8445 RIVERLAND AVE SW NAVARRE OH 44662 CONTRACTOR 152222 LARRY LANG EXCAVATING 19371 STATE ROUTE 60 BEVERLY OH 45715 CONTRACTOR 117116 4 WATER SALES 221000 2735407 2735407 TAP FEES 221000 60332 60332 PENALTIES 221000 47234 47234 2842973 66773 66773 2909746 2842973 0 66773 100489 410525 17272 87044 42172 19534 31410 183134 11832 25933 100138 669 106599 335523 29634 ENVIRONMENTAL STUDIES 432619 REPAIRS & MAINTENANCE 351628 INVENTORY 164671 MISCELLANEOUS 103407 84514 2638747 244149 134991 4389601 4848164 475172 433103 189035 142385 62897 7725 14868427 11332069 3797415 3536358 83691 9158269 9186417 117293 64187 6875 0 2021283 1841357 54797 51853 2200248 1957397 X 6958021 7229020 6958021 7229020 9158269 9186417 270999 0 X X 0 1 X 1 0 109553 109553 335563 292878 42685 963528 462380 501148 13459783 10576811 2882972 3536358 SECURITY DEPOSITS 51853 51853 X 2909746 0 2909746 0 2909746 2638747 0 2638747 0 2638747 PART X, LINE 2: 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 IN 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 6 EACH TAP COUNTS AS 1 MEMBER FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER GETS 1 VOTE FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 ALL RELEVANT DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990 PART XII LINE 2C THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS FROM PRIOR YEAR.