﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-03T14:41:17-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>208934673</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLARKSON DAVID CPA PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>11541 NUCKOLS RD STE A</AddressLine1Txt>
        <CityNm>GLEN ALLEN</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23059</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311626634</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE WEST VIRGINIA MUNICIPAL WATER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>QUALITY ASSOCIATION INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WEST</BusinessNameControlTxt>
      <PhoneNum>8047169021</PhoneNum>
      <USAddress>
        <AddressLine1Txt>C/O AQUALAW PLC 6 S 5TH STREET</AddressLine1Txt>
        <CityNm>RICHMOND</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>23219</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JARED CUMMONS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8047169021</PhoneNum>
      <SignatureDt>2024-10-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>STEVEN P WALLS CPA CFE</PreparerPersonNm>
      <PTIN>P00609162</PTIN>
      <PhoneNum>8042700784</PhoneNum>
      <PreparationDt>2024-10-02</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.WVMWQA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>143851</GrossReceiptsAmt>
      <MembershipDuesAmt>143840</MembershipDuesAmt>
      <InvestmentIncomeAmt>11</InvestmentIncomeAmt>
      <TotalRevenueAmt>143851</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>123104</FeesAndOtherPymtToIndCntrctAmt>
      <TotalExpensesAmt>123104</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>20747</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>45145</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>65892</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>45145</BOYAmt>
        <EOYAmt>65892</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>45145</BOYAmt>
        <EOYAmt>65892</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>45145</BOYAmt>
        <EOYAmt>65892</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTE MUNICIPAL WASTEWATER INDUSTRY.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ASSOCIATION PARTICIPATES IN REGULATORY ACTIVITIES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. IT REVIEWS AND COMMENTS ON THE DEVELOPMENT OF SCIENTIFICALLY SOUND WATER QUALITY STANDARDS IN WEST VIRGINIA. IT TRACKED ALL NATIONAL AND STATE WATER QUALITY STANDARDS, REGULATION REQUIREMENTS, AND RELATED LITIGATION, INCLUDING CLEAN WATER PERMITTING-RELATED DEVELOPMENTS. ALSO, THE ASSOCIATION TRACKS AND MONITORS STATE AND FEDERAL LEGISLATION RELATING TO THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. THE ASSOCIATION CONDUCTED QUARTERLY MEETINGS. THE ATTENDEES RECEIVED ANALYSIS, UPDATES AND IMPACTS OF ISSUES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. FINALLY, THE ASSOCIATION DISTRIBUTED QUARTERLY STATUS REPORTS AND NUMEROUS INTERIM BRIEFING MEMOS. THESE REPORTS AND MEMOS PROVIDE ANYLYSIS, UPDATES AND IMPACTS OF ISSUES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <InfoInScheduleOPartIVInd>X</InfoInScheduleOPartIVInd>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEREMIAH JOHNSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE COOPER</PersonNm>
        <TitleTxt>VICE-PRES</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JARED CUMMONS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DALE BAILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC BENNETT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>WES LEEK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY MCKINLEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE MCNULTY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN CARSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE CHIAZZA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JARED CUMMONS</PersonNm>
        <USAddress>
          <AddressLine1Txt>515 WEST MAIN STREET</AddressLine1Txt>
          <CityNm>BRIDGEPORT</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26330</ZIPCd>
        </USAddress>
        <PhoneNum>3048428231</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION PARTICIPATES IN REGULATORY ACTIVITIES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. IT REVIEWS AND COMMENTS ON THE DEVELOPMENT OF SCIENTIFICALLY SOUND WATER QUALITY STANDARDS IN WEST VIRGINIA. IT TRACKED ALL NATIONAL AND STATE WATER QUALITY STANDARDS, REGULATION REQUIREMENTS, AND RELATED LITIGATION, INCLUDING CLEAN WATER PERMITTING-RELATED DEVELOPMENTS. ALSO, THE ASSOCIATION TRACKS AND MONITORS STATE AND FEDERAL LEGISLATION RELATING TO THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. THE ASSOCIATION CONDUCTED QUARTERLY MEETINGS. THE ATTENDEES RECEIVED ANALYSIS, UPDATES AND IMPACTS OF ISSUES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA. FINALLY, THE ASSOCIATION DISTRIBUTED QUARTERLY STATUS REPORTS AND NUMEROUS INTERIM BRIEFING MEMOS. THESE REPORTS AND MEMOS PROVIDE ANYLYSIS, UPDATES AND IMPACTS OF ISSUES AFFECTING THE MUNICIPAL WASTEWATER TREATMENT INDUSTRY IN WEST VIRGINIA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>LIST 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>