Nonprofit · EIN 31-1322226
HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC
Tax-exempt · LOWER SALEM, OH 45745
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,033,807 | $1,135,495 | -$101,688 | $10,392,954 | $5,448,554 | $4,944,400 |
| June 30, 2024 | 990 | $1,127,234 | $1,108,651 | $18,583 | $9,036,413 | $3,990,325 | $5,046,088 |
| June 30, 2023 | 990 | $951,920 | $1,110,917 | -$158,997 | $9,173,152 | $4,145,647 | $5,027,505 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $999,637
- Investment income
- $25,220
- Other revenue
- $8,950
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $85,170
- Other salaries and wages
- $89,002
- Salaries, compensation and benefits (total)
- $248,199
- Professional fundraising fees
- $0
- Accounting fees
- $19,870
- Occupancy
- $88,489
- Travel
- $6,380
- Depreciation
- $346,062
Balance sheet and other
- Total assets, start of year
- $9,036,413
- Total assets, end of year
- $10,392,954
- Total liabilities, end of year
- $5,448,554
- Net assets, end of year
- $4,944,400
- Land, buildings and equipment
- $7,575,275
- Net assets without donor restrictions
- $4,944,400
- Gross receipts
- $1,219,797
- Employees
- 6
- Volunteers
- 0
- Year formed
- 1993
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY MERCER | GENERAL MANAGER Officer | 40 | $76,120 |
| JEFFREY PERRY | PRESIDENT Trustee or director, Officer | 6 | $2,250 |
| JEFFREY LAUER | CHIEF FINANCIAL OFFICER Trustee or director, Officer | 6 | $1,500 |
| LLOYD BOOTH | BOARD MEMBER Trustee or director | 6 | $1,500 |
| NORA CARPENTER | BOARD MEMBER Trustee or director | 6 | $1,500 |
| LARRY MERCER | BOARD MEMBER Trustee or director | 6 | $1,200 |
| DONALD KIDWILER II | VICE PRESIDENT Trustee or director, Officer | 6 | $1,100 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY MERCER | GENERAL MANAGER Officer | 40 | $71,491 |
| JEFFREY LAUER | CHIEF FINANCIAL OFFICER Officer | 6 | $52,534 |
| JEFFREY PERRY | PRESIDENT Trustee or director, Officer | 6 | $2,700 |
| DONALD KIDWILER II | VICE PRESIDENT Trustee or director, Officer | 6 | $1,700 |
| LARRY MERCER | BOARD MEMBER Trustee or director | 6 | $1,700 |
| NORA CARPENTER | BOARD MEMBER Trustee or director | 6 | $1,700 |
| LLOYD BOOTH | BOARD MEMBER Trustee or director | 6 | $1,500 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUDY MERCER | GENERAL MANAGER Officer | 40 | $69,939 |
| JEFFREY LAUER | CHIEF FINANCIAL OFFICER Officer | 6 | $49,351 |
| LLOYD BOOTH | BOARD MEMBER Trustee or director | 6 | $0 |
| DONALD KIDWILER II | VICE PRESIDENT Trustee or director, Officer | 6 | $0 |
| LARRY MERCER | BOARD MEMBER Trustee or director | 6 | $0 |
| NORA CARPENTER | BOARD MEMBER Trustee or director | 6 | $0 |
| JEFFREY PERRY | PRESIDENT Trustee or director, Officer | 6 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 35, LOWER SALEM, OH 45745-0035
- Principal officer (990 for 2024)
- JEFFREY PERRY, PO BOX 35, LOWER SALEM, OH 45745
- Signed the 990
- JEFFREY PERRY, PRESIDENT
- Phone
- (740) 376-0337
- Return prepared by
- REA & ASSOCIATES INC
Mission
HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS. THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION.
Program accomplishments
- HIGHLAND RIDGE WATER ASSOCIATION, INC WAS ORGANIZED TO PROVIDE POTABLE WATER TO ITS MEMBERS. THEY PROVIDE THIS SERVICE BY PURCHASING WATER FROM A LOCAL WATER COMPANY, STORING THAT WATER IN A LARGE ABOVE GROUND TANK AND DISTRIBUTING THAT WATER VIA UNDERGROUND LINES THAT ARE MAINTAINED BY THE ASSOCIATION.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1322226
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1994
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $10,392,954
- Income (IRS master file)
- $1,219,797
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,033,807 | $1,135,495 | $10,392,954 | XML |
| 990 | June 2024 | $1,127,234 | $1,108,651 | $9,036,413 | XML |
| 990 | June 2023 | $951,920 | $1,110,917 | $9,173,152 | XML |
| 990 | June 2022 | $826,684 | $1,059,926 | $9,272,677 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 31-1322226).
Questions about HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC
- What is the EIN of HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC?
- The employer identification number (EIN) of HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC is 31-1322226.
- Is HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1994.
- Are donations to HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HIGHLAND RIDGE RURAL WATER AND SEWER 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 HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 names JEFFREY PERRY.
- Who are the officers and directors of HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC?
- The 990 for the year ended June 30, 2025 lists 7 people; 7 received compensation from the organization, the highest $76,120 (JUDY MERCER, GENERAL MANAGER).
- How much revenue does HIGHLAND RIDGE RURAL WATER AND SEWER ASSOCIATION INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,033,807, expenses of $1,135,495 and total assets of $10,392,954 at year end.
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