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Nonprofit · EIN 31-0742125

HIGHLAND COUNTY WATER COMPANY INC

Tax-exempt · HILLSBORO, OH 45133

Financials

$2.6M$1.7M2023$4.2M$1.6M2024$3M$1.7M2025
Revenue Expenses · by fiscal year end
Financials of HIGHLAND COUNTY WATER COMPANY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,010,401$1,713,013$1,297,388$38,070,595$6,098,761$31,971,834
December 31, 2024990$4,209,139$1,596,602$2,612,537$36,710,689$6,036,243$30,674,446
December 31, 2023990$2,612,787$1,699,315$913,472$34,225,975$6,164,066$28,061,909
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$215,190
Net income from sales of inventory
$2,461,887
Other revenue
$2,795,211

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$156,326
Other salaries and wages
$400,980
Salaries, compensation and benefits (total)
$953,322
Professional fundraising fees
$0
Occupancy
$82,684
Depreciation
$63,576
Management and general (functional)
$1,713,013

Balance sheet and other

Total assets, start of year
$36,710,689
Total assets, end of year
$38,070,595
Total liabilities, end of year
$6,098,761
Net assets, end of year
$31,971,834
Land, buildings and equipment
$26,933,650
Publicly traded securities
$2,505,058
Net assets without donor restrictions
$31,971,834
Gross receipts
$3,010,401
Employees
28
Year formed
1969
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
GARY D CUTLERGENERAL MANA
Officer
40$116,151
ROGER PENCEPRESIDENT
Trustee or director, Officer
3$7,875
STEVE MCCOMASVICE PRESIDE
Trustee or director, Officer
3$7,150
EARL BOYDDIRECTOR
Trustee or director
3$5,100
BLAINE BRADDSDIRECTOR
Trustee or director
3$5,100
LARRY NARTKERDIRECTOR
Trustee or director
3$5,100
JEFF PATTONDIRECTOR
Trustee or director
3$5,100
THOMAS SNYDERDIRECTOR
Trustee or director
3$4,750
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
GARY D CUTLERGENERAL MANA
Officer
40$115,180
ROGER PENCEPRESIDENT
Trustee or director, Officer
3$8,300
STEVE MCCOMASVICE PRESIDE
Trustee or director, Officer
3$7,425
EARL BOYDDIRECTOR
Trustee or director
3$5,925
LARRY NARTKERDIRECTOR
Trustee or director
3$5,575
JEFF PATTONDIRECTOR
Trustee or director
3$5,575
THOMAS SNYDERDIRECTOR
Trustee or director
3$5,400
BLAINE BRADDSDIRECTOR
Trustee or director
3$2,600
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensation
GARY D CUTLERGENERAL MANA
Officer
40$106,448
ROGER PENCEPRESIDENT
Trustee or director, Officer
3$7,000
STEVE MCCOMASVICE PRESIDE
Trustee or director, Officer
3$6,325
PHILLIP BURCHETTSECRETARY/TR
Trustee or director
3$4,775
JEFF PATTONDIRECTOR
Trustee or director
3$4,775
LARRY NARTKERDIRECTOR
Trustee or director
3$4,075
THOMAS SNYDERDIRECTOR
Trustee or director
3$3,900
EARL BOYDDIRECTOR
Trustee or director
3$3,075
GREG JONESDIRECTOR
Trustee or director
3$1,000

Address and contacts

Address (IRS master file)
PO BOX 940, HILLSBORO, OH 45133-0940
In care of
% LARRY COCKRELL GENERAL MGR
Principal officer (990 for 2025)
ROGER PENCE
Signed the 990
ROGER PENCE, PRESIDENT
Phone
(937) 393-4281
Return prepared by
BHM CPA GROUP INC

Mission

TO SERVE THE PUBLIC WITH HIGH QUALITY WATER AND TO PROVIDE A PROFICIENT LEVEL OF SERVICE.

990 for the year ended December 31, 2025

Program accomplishments

  • TO DELIVER PORTABLE WATER TO MEMBERS OF THE ORGANIZATION.

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
31-0742125
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1988
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$38,070,595
Income (IRS master file)
$8,530,597

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,010,401$1,713,013$38,070,595XML
990December 2024$4,209,139$1,596,602$36,710,689XML
990December 2023$2,612,787$1,699,315$34,225,975XML
990December 2022$2,476,962$1,888,413$33,891,618IRS
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 31-0742125).

Questions about HIGHLAND COUNTY WATER COMPANY INC

What is the EIN of HIGHLAND COUNTY WATER COMPANY INC?
The employer identification number (EIN) of HIGHLAND COUNTY WATER COMPANY INC is 31-0742125.
Is HIGHLAND COUNTY WATER COMPANY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1988.
Are donations to HIGHLAND COUNTY WATER COMPANY INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does HIGHLAND COUNTY WATER COMPANY 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 HIGHLAND COUNTY WATER COMPANY 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 HIGHLAND COUNTY WATER COMPANY 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 HIGHLAND COUNTY WATER COMPANY INC?
The 990 for the year ended December 31, 2025 names ROGER PENCE.
Who are the officers and directors of HIGHLAND COUNTY WATER COMPANY INC?
The 990 for the year ended December 31, 2025 lists 8 people; 8 received compensation from the organization, the highest $116,151 (GARY D CUTLER, GENERAL MANA).
How much revenue does HIGHLAND COUNTY WATER COMPANY INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,010,401, expenses of $1,713,013 and total assets of $38,070,595 at year end.

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