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Nonprofit · EIN 23-7203919

BROWN COUNTY RURAL WATER ASSOCIATION INC

Tax-exempt · RIPLEY, OH 45167

Financials

$6.7M$5.3M2023$7.1M$6.4M2024$23.9M$7.2M2025
Revenue Expenses · by fiscal year end
Financials of BROWN COUNTY RURAL WATER ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$23,936,385$7,168,291$16,768,094$49,718,216$18,600,473$31,117,743
December 31, 2024990$7,121,162$6,371,962$749,200$28,413,641$14,063,992$14,349,649
December 31, 2023990$6,707,796$5,292,025$1,415,771$26,128,589$12,528,140$13,600,449
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$15,327,540
of which government grants
$15,327,540
Program service revenue
$7,437,074
Investment income
$176,518
Other revenue
$995,253

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$264,679
Other salaries and wages
$1,934,730
Salaries, compensation and benefits (total)
$3,097,094
Professional fundraising fees
$0
Occupancy
$386,757
Travel
$110,152
Depreciation
$1,803,496

Balance sheet and other

Total assets, start of year
$28,413,641
Total assets, end of year
$49,718,216
Total liabilities, end of year
$18,600,473
Net assets, end of year
$31,117,743
Land, buildings and equipment
$34,956,902
Net assets without donor restrictions
$31,117,743
Gross receipts
$23,936,385
Employees
28
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.

NameTitleHours / weekCompensation
DAN SARBACHGENERAL MANA
Institutional trustee
40$146,179
LOWELL ALLENPRESIDENT
Trustee or director, Officer
8$35,300
KEN MORRISONPRESIDENT
Trustee or director, Officer
8$23,300
JAMES BRIDGESVICE PRESIDE
Trustee or director, Officer
8$20,900
JEFFREY CLUXTONTRUSTEE
Trustee or director
3$6,500
FRANK FUSSNECKERTRUSTEE
Trustee or director
3$6,500
JOSEPH KOVACHTRUSTEE
Trustee or director
3$6,500
BONNIE KRESSTRUSTEE
Trustee or director
3$6,500
STEPHEN ROCKEYSECRETARY/TR
Trustee or director, Officer
3$6,500
TIM WOODTRUSTEE
Trustee or director
3$6,500
990 for the year ended December 31, 2024: 10 people
NameTitleHours / weekCompensation
DAN SARBACHGENERAL MANA
Institutional trustee
40$136,510
LOWELL ALLENPRESIDENT
Trustee or director, Officer
8$36,878
KEN MORRISONSECRETARY/TR
Trustee or director, Officer
8$22,620
JAMES BRIDGESVICE PRESIDE
Trustee or director, Officer
8$20,900
JEFFREY CLUXTONBOARD MEMBER
Trustee or director
2$6,500
FRANK FUSSNECKERBOARD MEMBER
Trustee or director
2$6,500
JOSEPH KOVACHBOARD MEMBER
Trustee or director
2$6,500
BONNIE KRESSBOARD MEMBER
Trustee or director
2$6,500
STEPHEN ROCKEYBOARD MEMBER
Trustee or director
2$6,500
TIM WOODBOARD MEMBER
Trustee or director
2$6,000
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
DAN SARBACHGENERAL MANA
Institutional trustee
40$128,300
LOWELL ALLENPRESIDENT
Trustee or director, Officer
8$36,550
KEN MORRISONSECRETARY/TR
Trustee or director, Officer
8$22,850
JAMES BRIDGESVICE PRESIDE
Trustee or director, Officer
8$21,150
JOSEPH KOVACHBOARD MEMBER
Trustee or director
2$7,250
STEPHEN ROCKEYBOARD MEMBER
Trustee or director
2$6,650
JEFFREY CLUXTONBOARD MEMBER
Trustee or director
2$6,500
TIM WOODBOARD MEMBER
Trustee or director
2$6,500
FRANK FUSSNECKERBOARD MEMBER
Trustee or director
2$6,000
BONNIE KRESSBOARD MEMBER
Trustee or director
2$6,000

Address and contacts

Address (IRS master file)
3818 US 52, RIPLEY, OH 45167-9725
Principal officer (990 for 2025)
KEN MORRISON, 3818 US 52, RIPLEY, OH 45167
Signed the 990
KEN MORRISON, PRESIDENT
Phone
(937) 375-4106
Return prepared by
BHM CPA GROUP INC

Mission

TO PROVIDE WATER TO CUSTOMERS IN RURUAL AREAS OF SOUTHERN OHI0.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDE SAFE WATER AND SERVICES TO ITS CUSTOMERS ESTIMATED OF CLIENTS SERVED - 12,400

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
23-7203919
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1990
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$49,718,216
Income (IRS master file)
$23,936,385

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$23,936,385$7,168,291$49,718,216XML
990December 2024$7,121,162$6,371,962$28,413,641IRS
990December 2023$6,707,796$5,292,025$26,128,589XML
990December 2022$5,697,317$5,395,078$23,161,210IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 23-7203919).

Questions about BROWN COUNTY RURAL WATER ASSOCIATION INC

What is the EIN of BROWN COUNTY RURAL WATER ASSOCIATION INC?
The employer identification number (EIN) of BROWN COUNTY RURAL WATER ASSOCIATION INC is 23-7203919.
Is BROWN COUNTY RURAL WATER ASSOCIATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1990.
Are donations to BROWN COUNTY RURAL WATER ASSOCIATION INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does BROWN COUNTY RURAL WATER ASSOCIATION INC 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 BROWN COUNTY RURAL WATER ASSOCIATION INC 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 BROWN COUNTY RURAL WATER ASSOCIATION INC 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 BROWN COUNTY RURAL WATER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 names KEN MORRISON.
Who are the officers and directors of BROWN COUNTY RURAL WATER ASSOCIATION INC?
The 990 for the year ended December 31, 2025 lists 10 people; 10 received compensation from the organization, the highest $146,179 (DAN SARBACH, GENERAL MANA).
How much revenue does BROWN COUNTY RURAL WATER ASSOCIATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $23,936,385, expenses of $7,168,291 and total assets of $49,718,216 at year end.

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