2025-08-06T11:33:08-05:00 2024-09-30 550771624 PERRY & ASSOCIATES CPA'S AC 128 SOUTH MARIETTA STREET ST CLAIRSVILLE OH 43950 990 2023-10-01 310917953 OHIO RURAL WATER ASSOCIATION OHIO 7404553911 55 WHITES ROAD ZANESVILLE OH 43701 JOSEPH PHEIL EXECUTIVE DIRECTOR 7404553911 2025-08-04 1 1 CHRISTINE MILEWSKY CPA P01712873 7406951569 2023 2025-03-06 01:10:19Z JOSEPH PHEIL 55 WHITES ROAD ZANESVILLE OH 43701 1771626 0 X OHIORURALWATER.ORG X 1976 OH PROMOTE THE SUPPLY OF PORTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. 12 12 14 0 0 0 1296793 1431865 216503 244744 10360 13409 51230 81608 1574886 1771626 0 0 0 0 823968 877186 0 0 0 722379 714539 1546347 1591725 28539 179901 1864729 2102079 783111 800817 1081618 1301262 X PROMOTE THE SUPPLY OF PORTABLE WATER AND ASSIST IN THE PROCESSING OF WASTEWATER IN RURAL AREAS. 0 0 448432 OHIO RURAL WATER ASSOCIATION HAS TRAINING SPECIALISTS THAT FACILITATE TRAINING SESSIONS, PROVIDE ON-SITE TECHNICAL ASSISTANCE TO RURAL AND SMALL MUNICIPAL WATER SYSTEMS AND PROVIDE ASSISTANCE WITH FEDERAL AND STATE REGULATION MANDATES. 344115 THE CIRCUIT RIDER TRAINING PROGRAM HAS BEEN DESIGNED TO DELIVER FREE ON-SITE TRAINING. UPON REQUEST, THE CIRCUIT RIDER INSTRUCTORS WILL TRAVEL TO LOCAL AGENCY FACILITIES TO TEACH INTRODUCTORY CLASSES (2 TO 3 HOURS) THAT PROVIDE AN OVERVIEW OF BASIC CONCEPTS. 256142 THE WASTEWATER TECHNICAL ASSISTANCE PROGRAM IS A DIVISION OF OHIO RURAL WATER ASSOCIATION THAT PROVIDES ON-SITE TECHNICAL ASSISTANCE AND TRAINING TO SMALL RURAL MUNICIPAL WASTEWATER SYSTEMS AND RURAL SYSTEMS IN UNINCORPORATED AREAS WITHIN THE STATE OF OHIO. 543036 OTHER WORTHY WATER AND WASTEWATER NEEDS IN THE AREA. 543036 1591725 0 1 0 0 0 0 0 0 0 1 0 0 0 0 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 7 0 1 14 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 X JOSEPH PHEIL 7404553911 55 WHITES ROAD ZANESVILLE OH 43701 TONY HOWARD PRESIDENT 1.00 X X 0 0 0 MICHAEL POPE SECRETARY 1.00 X X 600 0 0 SCOTT KIRK TREASURER 1.00 X X 1600 0 0 LOWELL ALLEN BOARD MEMBER 1.00 X 600 0 0 BRENT BOLIN BOARD MEMBER 1.00 X 0 0 0 ED ROBINETTE BOARD MEMBER 1.00 X 600 0 0 MARK BENNETT BOARD MEMBER 1.00 X 0 0 0 MICHAEL EGBERT BOARD MEMBER 1.00 X 600 0 0 FARON YOUNG BOARD MEMBER 1.00 X 0 0 0 SPENCER SHELDON BOARD MEMBER 1.00 X 0 0 0 JOSEPH PHEIL EXECUTIVE DIRECTOR 1.00 X 81581 0 0 85581 0 0 0 0 0 0 0 246262 1185603 1431865 CONFERENCE REVENUE 812900 175141 175141 COMPENSATION PROGRAM F 812900 56703 56703 FEE BASED TRAINING 812900 12900 12900 244744 13409 13409 OTHER INCOME 812900 81608 81608 81608 1771626 339761 0 0 85581 559252 146902 74082 11369 24125 65254 19065 18275 28325 3706 17294 217820 129097 14459 65273 16080 SUPPLIES 31098 DUES AND SUBSCRIPTIONS 24575 EDUCATION AND TRAINING 24231 TELEPHONE 9273 6589 1591725 586662 748639 253908 196778 11461 16262 1312534 612910 721614 699624 291050 440742 34 34 1864729 2102079 166701 217153 174761 173652 441649 410012 783111 800817 X 797679 1074458 283939 226804 1081618 1301262 1864729 2102079 179901 39743 0 X X 0 1 X 1 1 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61746 61746 642542 197604 444938 23043 23043 0 585203 392263 192940 699624 X 1827513 39744 16143 55887 1771626 0 1771626 1607868 16143 16143 1591725 0 1591725 PART X, LINE 2: ORWA IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM OHIO INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS). MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FEDERAL FORM 990) FOR 2021, 2022, AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: IN KIND CONTRIBUTIONS 16,143. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN KIND CONTRIBUTIONS 16,143. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BEFORE BEING FILED. FORM 990, PART VI, SECTION C, LINE 18 THE INFORMATION IS AVAILABLE UPON REQUEST TO INDIVIDUALS OR OTHER ENTITIES. FORM 990, PART VI, SECTION C, LINE 19 THE INFORMATION IS AVAILABLE UPON REQUEST TO INDIVIDUALS OR OTHER ENTITIES. FORM 990, PART XII, LINE 2C: PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.