2025-11-11T08:50:11-06:00 2024-12-31 611223180 GRIFFITH DELANEY HILLMAN & LETT PO BOX 1360 ASHLAND KY 411051360 990 2024-01-01 310808512 HECLA WATER ASSOCIATION INC HECL 7405330526 3190 STATE ROUTE 141 IRONTON OH 456388486 TONY HOWARD GENERAL MANAGER 7405330526 2025-11-05 1 1 BEVERLY S PEMBERTON CPA P01345379 6063291656 2024 2025-03-06 01:10:19Z TONY HOWARD 3190 STATE ROUTE 141 IRONTON OH 45638 10662078 0 X N/A X 1969 OH WATER TREATMENT AND DISTRIBUTION TO RURAL BUSINESSES AND RESIDENTS IN LAWRENCE COUNTY OHIO. 7 7 45 0 0 0 1382934 1474593 0 0 104766 138526 7163156 7319787 8650856 8932906 0 0 0 0 3383471 3764873 0 0 0 2334627 2472321 5718098 6237194 2932758 2695712 42656156 45368845 7402970 7419947 35253186 37948898 PROVIDE WATER TREATMENT AND DISTRIBUTION TO RURAL COUNTY BUSINESSES AND RESIDENTS IN LAWRENCE COUNTY, OHIO. 0 0 4190452 7458313 ALL INCOME AND EXPENSES RELATE TO PROVIDING WATER SERVICE TO RURAL RESIDENTS OF LAWRENCE COUNTY OHIO. 4190452 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 45 1 0 0 0 0 0 8950351 1708723 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 0 1 1 0 1 0 0 X TAMMY L JUSTICE 7405330526 3190 STATE RT 141 IRONTON OH 45638 KENT BROWN CHAIRMAN 0.50 X X 0 0 0 TROY HARDY ASST. CHAIRMAN 0.50 X 0 0 0 GENE NANCE BOARD MEMBER 0.50 X 0 0 0 JB FINLAY BOARD MEMBER 0.50 X 0 0 0 PAUL DAVID KNIPP BOARD MEMBER 0.50 X 0 0 0 BRENT SIAS TREASURER 0.50 X X 0 0 0 JIM HERRELL BOARD MEMBER 0.50 X 0 0 0 TONY HOWARD SECRETARY/GENERAL MANAGER 40.00 X 124579 0 36794 124579 0 36794 1 0 1 0 0 1313185 161408 1474593 138728 138728 4925 0 4925 4925 4925 2800 3002 -202 -202 -202 8950351 1726170 7224181 7224181 RE-HOOK FEES 221000 51370 51370 LINE EXTENSIONS 221000 24573 24573 MISCELLANEOUS INCOME 221000 14009 14009 729 729 90681 8932906 7458313 0 0 124579 124579 2234442 1490470 743972 102746 70343 32403 1091465 747246 344219 211641 144895 66746 195542 195542 79915 79915 1678 1678 267598 183205 84393 27513 18836 8677 41679 41679 732505 732505 102039 69859 32180 SUPPLIES 309078 272652 36426 VEHICLE EXPENSE 236708 236708 OTHER PROFESSIONAL SERV 190593 190593 EQUIPMENT RENTAL AND MA 153997 120380 33617 133476 61674 71802 6237194 4190452 2046742 0 61 200 6165357 6816048 860618 892513 1430832 1512936 47008 48555 63485333 27453291 34091117 36032042 61163 66551 42656156 45368845 676279 822334 58990 78046 6640201 6494474 27500 25093 7402970 7419947 X 22825321 24307847 12427865 13641051 35253186 37948898 42656156 45368845 2695712 0 X X 0 1 X 1 1 1 4869151 4869151 1201725 640894 560831 2036749 1343972 692777 55377708 25468425 29909283 36032042 CUSTOMER DEPOSITS 25093 25093 8932906 0 8932906 0 8932906 6237194 0 6237194 0 6237194 SCHEDULE D, PART VI, LINE 1(E) OTHER IS WATER DISTRIBUTION SYSTEM. X X 0 0 0 TONY HOWARD SECRETARY/GENERAL MANAGER 124579 0 0 0 0 0 0 0 36794 0 161373 0 0 0 PART I, LINE 3 BOARD MEMBERS APPROVE COMPENSATION OF CEO/MANAGER WHEN HIRED AFTER CONSULTING WITH THE OHIO RURAL WATER ASSOCIATION'S SURVEY OF SIMILAR POSITIONS AND SALARIES. FURTHER CONSIDERATION IS GIVEN TO THE KNOWLEDGE AND EXPERIENCE OF THE CANDIDATE PRIOR TO THE DECISION REGARDING COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 THE ASSOCIATION HAS MEMEBERS DUE TO THE WATER CUSTOMERS ELECTING THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE ASSOCIATION'S WATER CUSTOMERS VOTE MEMBERS TO THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY REVIEWS THE FORM 990 FOR INACCURACIES AND COMPARES THE FORM 990 TO THE AUDITED FINANCIAL STATEMENTS. FORM 990, PART VI, SECTION B, LINE 12C WHEN NEW BOARD MEMBERS ARE VOTED INTO POSITION OR NEW EMPLOYEES ARE HIRED, THE POLICY IS REVIEWED WITH THEM AND ANY POSSIBLE CONFLICTS ARE RESOLVED. IF ANY BUSINESS IS DONE WITH ANYONE THAT MIGHT HAVE ANY POSSIBLE CONFLICT OF INTEREST, ALL PRICES/PRODUCTS ARE REVIEWED AND COMPARED TO THOSE OFFERED BY NON-RELATED OR NON-CONFLICTED PARTIES TO ELIMINATE ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A FOR KEY EMPLOYEE SALARY DETERMINATION, THE BOARD HAS CONTACTED THE OHIO RURAL WATER ASSOCIATION FOR A STUDY OF AVERAGE SALARIES PAID FOR SIMILAR POSITIONS AT LIKE-KIND WATER SYSTEMS. AFTER CONSIDERATION OF THOSE STUDIES, THE LEVEL OF KNOWLEDGE OF THE EMPLOYEE, THEIR INDIVIDUAL ABILITIES, ETC., THE SALARIES ARE SET. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE CORPORATE OFFICE. FORM 990 PART XII LINE 2(C) THE AUDIT COMMITTEE REVIEWS THE AUDITED FINANCIAL STATEMENTS