2025-11-12T15:22:41-06:00 2024-12-31 341310124 REA & ASSOCIATES INC 230 N MARKET ST WOOSTER OH 44691 990 2024-01-01 311126941 THE WINESBURG AREA DEVELOPMENT CORPORATION WINE 3303596330 PO BOX 143 WINESBURG OH 44690 FIRMAN MILLER PRESIDENT 3303596330 2025-11-12 1 1 ANDREA HOSTETLER CPA P00607721 3302640791 2025-11-12 2024 2025-03-06 01:10:19Z FIRMAN MILLER PO BOX 143 WINESBURG OH 44690 985401 0 X N/A X 1970 OH PROVIDING WATER TO THE WINESBURG AREA COMMUNITY. 5 0 6 0 0 0 3900 10000 439 3000 5384 8155 481522 458298 491245 479453 250 250 0 0 144607 152704 0 0 0 142300 97735 287157 250689 204088 228764 6512723 6871515 1346113 1476141 5166610 5395374 PROVIDING WATER TO THE WINESBURG AREA COMMUNITY. 0 0 KEPT COMMUNITY WATERLINES IN WORKING ORDER, PROVIDING TOWN TREATED WATER AND CASE PROCESSED WATER, KEPT QUALITY OF WATER IN COMPLIANCE WITH EPA STANDARDS AND REGULATIONS AND MONITORED THE COMMUNITY WATER TABLE TO DETERMINE LONGEVITY OF EXISTING WELLS AND POTENTIAL NEW DRILLING SITES. 0 1 0 0 0 0 0 0 0 1 0 0 1 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 6 0 6 1 0 0 0 0 0 965195 20206 0 0 0 X 5 0 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X THE ORGANIZATION 3303596330 PO BOX 143 WINESBURG OH 44690 FIRMAN MILLER PRESIDENT 1.00 X X 825 0 0 JAMES GERTZ VICE PRESIDENT 1.00 X X 675 0 0 SUZANNE MCFADDEN BOARD MEMBER 1.00 X 600 0 0 ROBERT COBLENTZ BOARD MEMBER 1.00 X 600 0 0 LEROY MAST BOARD MEMBER 1.00 X 1100 0 0 3800 0 0 0 0 0 0 0 10000 10000 MEMBERSHIP DUES 900099 3000 3000 3000 8155 8155 962195 505948 456247 456247 OTHER INCOME 900099 2051 2051 2051 479453 461298 0 8155 250 3800 137110 617 11177 378 4905 1108 45519 883 247 29065 15630 250689 667265 761610 1480 2155 7392968 2279201 5235293 5113767 0 2867 608685 991116 6512723 6871515 29047 205173 1315766 1269668 1300 1300 1346113 1476141 X 5166610 5395374 5166610 5395374 6512723 6871515 228764 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 535245 535245 37620 17591 20029 432711 259835 172876 6387392 2001775 4385617 5113767 CONSTRUCTION IN PROGRESS 817532 UNBILLED REVENUE 173493 DEPOSIT 91 991116 SECURITY DEPOSITS 1300 1300 X 985401 505948 505948 479453 0 479453 756637 505948 505948 250689 0 250689 PART X, LINE 2: THE DEVELOPMENT CORPORATION 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 DEVELOPMENT CORPORATION 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 505,948. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 505,948. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES HAVE MEMBERS. THE WINESBURG AREA DEVELOPMENT CORPORATION EXISTS TO PROVIDE SERVICES TO ITS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS HAVE EQUAL VOTING RIGHTS: ONE VOTE PER MEMBER. MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. OFFICERS SERVE AT THE APPOINTMENT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS AN INDEPENDENT ACCOUNTING FIRM PREPARE THEIR FORM 990. ONCE PREPARED, A DRAFT IS SENT TO THE CLERK, WHO DISTRIBUTES THE FORM TO EACH OF THE OTHER BOARD MEMBERS FOR REVIEW. ONCE THE FORM IS APPROVED BY THE BOARD, IT IS FILED WITH THE APPROPRIATE TAX AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST STATEMENT IS MONITORED ANNUALLY THROUGH A WRITTEN ACKNOWLEDGEMENT FORM SIGNED BY EACH BOARD MEMBER. FORM 990, PART VI, SECTION C, LINE 19 ALL REQUIRED ITEMS ARE MADE AVAILABLE TO THE PUBLIC FOR REVIEW AND INSPECTION AT THE ANNUAL MEMBER MEETING AND ALSO BY WAY OF REQUEST. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR