2026-09-15T13:29:00-04:00 2025-12-31 311413363 BHM CPA GROUP INC PO BOX 875 CIRCLEVILLE OH 431130875 990 2025-01-01 310742125 HIGHLAND COUNTY WATER COMPANY INC HIGH 9373934281 PO BOX 940 HILLSBORO OH 451330940 ROGER PENCE PRESIDENT 9373934281 2026-08-04 true RYAN C HIXENBAUGH CPA P01052454 7404745210 2026-09-15 2025 ROGER PENCE 3010401 false X WWW.HIGHLANDCOUNTYWATER.COM X 1969 OH TO TREAT AND DELIVER POTABLE WATER TO MEMBERS OF THE ORGANIZATION. 8 8 28 0 0 0 341924 215190 3867215 2795211 4209139 3010401 0 0 945500 953322 0 0 651102 759691 1596602 1713013 2612537 1297388 36710689 38070595 6036243 6098761 30674446 31971834 TO SERVE THE PUBLIC WITH HIGH QUALITY WATER AND TO PROVIDE A PROFICIENT LEVEL OF SERVICE. false false TO DELIVER PORTABLE WATER TO MEMBERS OF THE ORGANIZATION. false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 19 0 true 28 true false false false false false false false false X 8 8 false false false false true true false true true false false false true true true true true true true false X X GARY D CUTLER 9373934281 PO BOX 940 HILLSBORO OH 451330940 GARY D CUTLER GENERAL MANA 40.00 X 116151 0 0 ROGER PENCE PRESIDENT 3.00 X X 7875 0 0 STEVE MCCOMAS VICE PRESIDE 3.00 X X 7150 0 0 EARL BOYD DIRECTOR 3.00 X 5100 0 0 BLAINE BRADDS DIRECTOR 3.00 X 5100 0 0 LARRY NARTKER DIRECTOR 3.00 X 5100 0 0 JEFF PATTON DIRECTOR 3.00 X 5100 0 0 THOMAS SNYDER DIRECTOR 3.00 X 4750 0 0 156326 1 false false false TANK AND TOWER RESTORATION LLC 10658 HADDIX ROAD FAIRBORN OH 45324 TANK PAINTING 433516 EAGLE EXCAVATING LLC 10500 OLD US 62 LEESBURG OH 45135 EXCAVATING 215333 2 215190 215190 7982083 5520196 2461887 2461887 MISCELLANEOUS REVENUE 333324 333324 333324 3010401 3010401 156326 156326 400980 400980 396016 396016 147331 147331 82684 82684 170323 170323 63576 63576 31342 31342 LEGAL AND ACCOUNTING 94858 94858 LICENSE FEES/OUTSIDE SERV 74603 74603 MAINTENANCE & REPAIR 70952 70952 OTHER EXPENSES 24022 24022 1713013 0 1713013 0 5427476 4354937 514335 1519782 1320853 1148738 1673244 1276233 199189 198288 55791177 28857527 25806411 26933650 1578349 2505058 190832 133909 36710689 38070595 448076 672370 5183373 4981624 404794 444767 6036243 6098761 X 30674446 31971834 30674446 31971834 36710689 38070595 1297388 X false true X true false 2144321 2144321 5785045 2985149 2799896 1078160 638797 439363 46783651 25233581 21550070 26933650 CUSTOMER DEPOSITS 444767 444767 3010401 3010401 3010401 1713013 1713013 1713013 FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION WAS FORMED AS A MEMBERSHIP ORGANIZATION. THE MEMBERS ARE USERS OF THE WATER PRODUCED BY THE ORGANIZATION AND PAY A MEMBERSHIP FEE UPON APPLICATION FOR WATER. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATIONS MEMBERS ELECT THE DIRECTORS AT THE ANNUAL MEETING OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B THE OFFICERS AND MANAGERS RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND APPROVAL. ANY QUESTIONS ARE REFERRED TO THE ORGANIZATION'S CPA FOR REVIEW AND CORRECTION. FORM 990, PAGE 6, PART VI, LINE 12C YEARLY RELATED PARTY LETTERS ARE SENT TO KEY EMPLOYEES AND DIRECTORS REGARDING ANY BUSINESS OR INTEREST THEY MAY HAVE REGARDING ANY CONFLICTS OF INTEREST. THE LETTERS ARE RETURNED DO OUR AUDITORS FOR DISCLOSURE. FORM 990, PAGE 6, PART VI, LINE 15A ALL INCREASES FOR COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES ARE APPROVED BY THE GOVERNING BODY. IT IS CUSTOMARY TO USE BEST PRACTICES AND GATHER COMPENSATION INFORMATION FROM OTHER SIMILAR OREGANIZATIONS FOR COMPARTIVE AND REVIEW. FORM 990, PAGE 6, PART VI, LINE 15B ALL INCREASES FOR COMPENSATION FOR TOP MANAGEMENT AND KEY EMPLOYEES ARE APPROVED BY THE GOVERNING BODY. IT IS CUSTOMARY TO USE BEST PRACTICES AND GATHER COMPENSATION INFORMATION FROM OTHER SIMILAR OREGANIZATIONS FOR COMPARTIVE AND REVIEW. FORM 990, PAGE 6, PART VI, LINE 19 COMPANY RULES AND BY-LAWS ARE PROVIDED TO NEW MEMBERS AT THE TIME THEY SIGN UP FOR SERVICE. FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS AT THE ANNUAL MEETING. THIS INFORMATION IS ALSO PROVIDED UPON REQUEST AT ANY TIME DURING BUSINESS HOURS. THE ORGANIZATIONS AUDITOR SENDS CONFLICT OF INTEREST LETTERS TO THE KEY EMPLOYEES AND DIRECTORS. THE LETTERS ARE AVAILABLE FOR AUDIT PURPOSES AND MAY NOT BE AVAILABLE TO THE GENERAL PUBLIC.