Nonprofit · EIN 23-7197160
WATER MANAGEMENT ASSOCIATION OF OHIO
Tax-exempt · BEREA, OH 44017
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $314,046 | $248,669 | $65,377 | $368,707 | $0 | $368,707 |
| December 31, 2024 | 990 | $234,258 | $236,653 | -$2,395 | $305,532 | $0 | $305,532 |
| December 31, 2023 | 990 | $191,262 | $124,212 | $67,050 | $302,859 | $0 | $302,859 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $106,738
- of which government grants
- $72,678
- Membership dues
- $34,060
- Program service revenue
- $195,933
- Investment income
- $9,768
- Net income from fundraising events
- $1,607
- Other revenue
- $1,607
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,590
- Program services (functional)
- $193,926
- Management and general (functional)
- $54,743
Balance sheet and other
- Total assets, start of year
- $305,532
- Total assets, end of year
- $368,707
- Total liabilities, end of year
- $0
- Net assets, end of year
- $368,707
- Net assets without donor restrictions
- $368,707
- Gross receipts
- $321,563
- Employees
- 0
- Year formed
- 1972
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARTER BAILEY | DIV DIR - OL Trustee or director | 1 | $0 |
| KELLY BARRETT | DIR MINERAL Trustee or director | 1 | $0 |
| DENNIS CLEMENT | DIRECTOR EDU Trustee or director | 5 | $0 |
| REGINA COLLINS | DIV DIR - OS Trustee or director | 1 | $0 |
| ALEX COVERT | DIRECTOR AT Trustee or director | 5 | $0 |
| ROD DUNN | DIR WATER & Trustee or director | 0 | $0 |
| PAIGE GARRABRANT | DIRECTOR AGR Trustee or director | 1 | $0 |
| EUGENE C BRAIG IV | DIRECTOR AT Trustee or director | 1 | $0 |
| STEVEN KINSLEY | INT DIV DIR Trustee or director | 1 | $0 |
| JOHN LENHART | DIR RESEARCH Trustee or director | 1 | $0 |
| KARI MACKENBACH | DIRECTOR AT Trustee or director | 1 | $0 |
| PETER MCDONOUGH | DIV DIRECTOR Trustee or director | 1 | $0 |
| MARI PIEKUTOWSKI | DIRECTOR AT Trustee or director | 1 | $0 |
| MARK SEIDELMANN | DIV DIR - OF Trustee or director | 1 | $0 |
| BORIS SLOGAR | DIR NAVGATIO Trustee or director | 1 | $0 |
6 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDSAY TALIAFERRO | DIV DIR - OG Trustee or director | 1 | $0 |
| CINDY BROOKES | PRESIDENT Officer | 5 | $0 |
| SARAH HIPPENSTEEL HALL | VICE PRESIDE Officer | 1 | $0 |
| MELISSA MENEREY | PAST PRESIDE Officer | 1 | $0 |
| GREGORY NAGEOTTE | SECRETARY Officer | 1 | $0 |
| CRAIG SMITH | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2024: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARTER BAILEY | DIV DIR - OL Trustee or director | 1 | $0 |
| KELLY BARRETT | DIR MINERAL Trustee or director | 1 | $0 |
| DENNIS CLEMENT | DIRECTOR EDU Trustee or director | 5 | $0 |
| REGINA COLLINS | DIV DIR - OS Trustee or director | 1 | $0 |
| ALEX COVERT | DIRECTOR AT Trustee or director | 5 | $0 |
| ROD DUNN | DIR WATER & Trustee or director | 1 | $0 |
| PAIGE GARRABRANT | DIRECTOR AGR Trustee or director | 1 | $0 |
| EUGENE C BRAIG IV | DIRECTOR AT Trustee or director | 1 | $0 |
| TODD KELLER | TERRAQUA AFF Trustee or director | 1 | $0 |
| JOHN LENHART | DIR RESEARCH Trustee or director | 1 | $0 |
| KARI MACKENBACH | DIRECTOR AT Trustee or director | 1 | $0 |
| NICK MUELLER | INT DIV DIR Trustee or director | 1 | $0 |
| MARI PIEKUTOWSKI | DIRECTOR AT Trustee or director | 1 | $0 |
| MARK SEIDELMANN | DIV DIR - OF Trustee or director | 1 | $0 |
| BORIS SLOGAR | DIR NAVGATIO Trustee or director | 1 | $0 |
| LINDSAY TALIAFERRO | DIV DIR - OG Trustee or director | 1 | $0 |
| CINDY BROOKES | PRESIDENT Officer | 5 | $0 |
| SARAH HIPPENSTEEL HALL | VICE PRESIDE Officer | 1 | $0 |
| MELISSA MENEREY | PAST PRESIDE Officer | 1 | $0 |
| GREGORY NAGEOTTE | SECRETARY Officer | 1 | $0 |
| CRAIG SMITH | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA MENEREY | PRESIDENT Officer | 1 | $0 |
| CINDY BROOKES | VICE PRESIDE Officer | 1 | $0 |
| EUGENE C BRAIG IV | PAST PRESIDE Officer | 1 | $0 |
| CRAIG SMITH | TREASURER Officer | 1 | $0 |
| GREGORY NAGEOTTE | SECRETARY Officer | 1 | $0 |
| STEPHEN KINSLEY | DIVISION DIR Trustee or director | 1 | $0 |
| CHAD BOYER | DIVISION DIR Trustee or director | 1 | $0 |
| LINDSAY TALIAFERRO | DIVISION DIR Trustee or director | 1 | $0 |
| MARTY HILOVSKY | DIVISION DIR Trustee or director | 1 | $0 |
| KELLY KUHBANDER | DIVISION DIR Trustee or director | 1 | $0 |
| SARAH HIPPENSTEEL HALL | DIVISION DIR Trustee or director | 1 | $0 |
| LARRY ANTOSCH | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS CLEMENT | DIRECTOR Trustee or director | 1 | $0 |
| KELLY BARRETT | DIRECTOR Trustee or director | 1 | $0 |
| BORIS SLOGAR | DIRECTOR Trustee or director | 1 | $0 |
| JOHN LENHART | DIRECTOR Trustee or director | 1 | $0 |
| ROD DUNN | DIRECTOR Trustee or director | 1 | $0 |
| KARI A MACKENBACH | DIRECTOR-AT- Trustee or director | 1 | $0 |
| MARI PIEKUTOWSKI | DIRECTOR-AT- Trustee or director | 1 | $0 |
| ALEX COVERT | DIRECTOR-AT- Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 441 W BAGLEY RD 200, BEREA, OH 44017-1351
- In care of
- % GREG NAGEOTTE
- Principal officer (990 for 2025)
- CINDY BROOKES
- Signed the 990
- CINDY BROOKES, PRESIDENT
- Phone
- (614) 935-8471
- Website
- WMAO.ORG
- Return prepared by
- BCSW & COMPANY
Mission
CONDUCTED STATEWIDE CONFERENCE FOR ALL WATER PROFESSIONALS, ONE CONFERENCE FOR FLOODPLAIN MANAGERS, A LEGAL WORKSHOP FOR ALL WATER PROFESSIONALS, AND SEVERAL LUNCHEON PRESENTATIONS ON A VARIETY OF WATER MANAGEMENT TOPICS.
Program accomplishments
- CONDUCTED 3 CONFERENCES WITH A COMBINED REGISTRATION OF 452 PEOPLE, AND HELD 7 ONE HOUR WEBINARS WITH AN AVERAGE REGISTRATION OF 64 IN WHICH A PROFESSIONAL IN THE FIELD OF WATER MANAGEMENT PRESENTED. SENT QUARTERLY NEWSLETTERS TO 3,534 PEOPLE.Expenses $193,926 · revenue $195,933
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7197160
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $368,707
- Income (IRS master file)
- $321,563
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $314,046 | $248,669 | $368,707 | IRS |
| 990 | December 2024 | $234,258 | $236,653 | $305,532 | IRS |
| 990 | December 2023 | $191,262 | $124,212 | $302,859 | XML |
| 990 | December 2022 | $125,350 | $132,382 | $234,022 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7197160).
Questions about WATER MANAGEMENT ASSOCIATION OF OHIO
- What is the EIN of WATER MANAGEMENT ASSOCIATION OF OHIO?
- The employer identification number (EIN) of WATER MANAGEMENT ASSOCIATION OF OHIO is 23-7197160.
- Is WATER MANAGEMENT ASSOCIATION OF OHIO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to WATER MANAGEMENT ASSOCIATION OF OHIO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WATER MANAGEMENT ASSOCIATION OF OHIO file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WATER MANAGEMENT ASSOCIATION OF OHIO due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WATER MANAGEMENT ASSOCIATION OF OHIO last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WATER MANAGEMENT ASSOCIATION OF OHIO?
- The 990 for the year ended December 31, 2025 names CINDY BROOKES.
- Who are the officers and directors of WATER MANAGEMENT ASSOCIATION OF OHIO?
- The 990 for the year ended December 31, 2025 lists 21 people; 0 received compensation from the organization.
- How much revenue does WATER MANAGEMENT ASSOCIATION OF OHIO have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $314,046, expenses of $248,669 and total assets of $368,707 at year end.
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