{"success":true,"data":{"_id":621045726,"filings":[{"Organization":{"value":null,"Person":["FREDDIE WESTON JR","DAVID CALLAHAN","PAT RILEY","TOM ATCHLEY","TIM PELHAM","NICK NEWMAN","MIKE GREEN","CHARLIE ANDERSON","PHILLIP COMBS","DREXEL HEIDEL","CHUCK PAGE","BRUCE GILES","DON STAFFORD","JOHN BROWN","BOB FREUDENTHAL"],"Title":["BOARD MEMBER","PRESIDENT","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","VICE PRESIDENT","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[1.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,126405],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,126405],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide training and technical assistance to rural utility districts.","year":2014,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":null,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"PO BOX 2529, MURFREESBORO, TN, 37133, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37133},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":18,"Total Gross UBI":19185,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2683491,"Contributions":{"value":659024,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":659024,"Related organizations":0},"Program revenue":{"value":1984794,"Total revenue":{"value":1984794,"MEMBERSHIP DUES":1112656,"CONVENTION":872138},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10449,"Investment income total":10449,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":29224,"Other total":29224,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2587294,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1544398,"Current officers":126405,"Disqualified persons":0,"Other salaries and wages":907084,"Pension plan contributions":0,"Other employee benefits":510909,"Payroll taxes":0},"Other expenses":{"value":1042896,"Management services":0,"Legal":145192,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":104115,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":221606,"Conferences and meetings":192373,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":61667,"Insurance":11125,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":295210,"TRAINING":121527,"LEGISLATIVE EXPENSES":109574,"REPAIRS AND MAINTENANCE":39367,"UTILITIES":24742},"All other expenses":11608},"Functional Expenses":{"value":null,"Program Service Expenses":1691953,"Management And General Expenses":895341,"Fundraising Expenses":0}},"Assets":{"value":2536978,"Non-interest bearing cash":0,"Savings and temp cash investments":1691945,"Pledges and grants receivable":82869,"Accounts receivable":48407,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":6577,"Land, building, equipment":550929,"Investments publicly traded":152501,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":950},"Liabilities":{"value":180719,"Sum of Total Liabilities":0,"Accounts payable, accrued":132286,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":48433},"Fund balance":{"value":2356259,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2356259,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6539469422493153,"percentile":0.5141314154978934},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.035847707333469724,"percentile":0.4921789259089498},"Liabilities to Assets Ratio":{"score":0.0712339641888893,"percentile":0.3575158996645544},"Operating Reserve Ratio":{"score":0.9805526546268032,"percentile":0.41802197500171273},"Officer Compensation Ratio":{"score":0.04885606351655436,"percentile":0.762483107835864},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5952156549997923,"percentile":0.5914112978945812}},"source_xml":"201523429349300832_public.xml"},{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DONALD SCHOLES","JOHN GREER","JOHN HAM","BRENT OGLES","PENNY FUNK","MICHAEL ADAMS","BRUCE GILES","PHILLIP COMBS","CARTER WOODRUFF","NICK NEWMAN","ALLEN JOSLYN","DREXEL HEIDEL","ANTHONY PELHAM","MICHAEL JOHNSON","JAY MULLIN","FREDDIE WESTON JR","AL SCOTT","CODY LOVETT","CASEY YORK"],"Title":["FORMER EXECUTIVE DIRECTOR","INTERIM EXECUTIVE DIRECTOR","PROGRAM DIRECTOR","UTILITY MANAGEMENT CONSULTANT","EDUCATION DIRECTOR","OFFICE DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,4.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[202952,136508,119032,108700,105070,105069,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[202952,136508,119032,108700,105070,105069,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2022,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DONALD SCHOLES","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5510343,"Contributions":{"value":1976144,"Other contributions":592845,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1383299,"Related organizations":0},"Program revenue":{"value":3451673,"Total revenue":{"value":3451673,"MEMBERSHIP DUES":1438138,"CONVENTIONS AND TRAINING":1217107,"MEMBER PROGRAMS":211332,"TUA REIMBURSEMENTS":585096},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6606,"Investment income total":6606,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":75920,"Other total":75920,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5215897,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3599021,"Current officers":574379,"Disqualified persons":0,"Other salaries and wages":1917538,"Pension plan contributions":0,"Other employee benefits":1107104,"Payroll taxes":0},"Other expenses":{"value":1616876,"Management services":0,"Legal":0,"Accounting":12250,"Lobbying services":0,"Investment management fees":0,"Other services":142935,"Advertising":85304,"Office expenses":127991,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":373774,"Conferences and meetings":293502,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":76050,"Insurance":21120,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":390905,"TRAINING":218715,"LEGISLATIVE EXPENSE":108959,"REPAIRS AND MAINTENANCE":34204,"UTILITIES":29027},"All other expenses":93045},"Functional Expenses":{"value":null,"Program Service Expenses":3024568,"Management And General Expenses":2191329,"Fundraising Expenses":0}},"Assets":{"value":4312147,"Non-interest bearing cash":0,"Savings and temp cash investments":2886410,"Pledges and grants receivable":279893,"Accounts receivable":516707,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":11478,"Land, building, equipment":325034,"Investments publicly traded":289825,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1117622,"Sum of Total Liabilities":0,"Accounts payable, accrued":310481,"Grants payable":0,"Deferred, revenue":606194,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":200947},"Fund balance":{"value":3194525,"Net assets without donor restriction":3194525,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5798749476839746,"percentile":0.49046385731433223},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05343514913681417,"percentile":0.532590984655813},"Liabilities to Assets Ratio":{"score":0.25917993983043713,"percentile":0.22003070958142218},"Operating Reserve Ratio":{"score":0.8267316244933518,"percentile":0.3715460326551217},"Officer Compensation Ratio":{"score":0.14903112542291383,"percentile":0.4144046510287676},"Program Expense Growth":{"score":0.05538161676500268,"percentile":0.5510912158601406},"Revenue Growth":{"score":0.07585586767938965,"percentile":0.700122709485922},"Asset Growth":{"score":0.050824785387687525,"percentile":0.5299141225520609},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5666134145851667,"percentile":0.5066711889869236}},"source_xml":"202400609349301210_public.xml"},{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DON SCHOLES","PAT RILEY","NICK NEWMAN","MICHAEL ADAMS","CARTER WOODRUFF","TIM PELHAM","MICHAEL JOHNSON","DREXEL HEIDEL","BRUCE GILES","JAY MULLIN","PHILLIP COMBS","FREDDIE WESTON JR","CHARLIE ANDERSON","ALLEN JOSLYN","ERNIE MILTEER"],"Title":["EXECUTIVE DIRECTOR","ATTORNEY","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[185079,108588,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[185079,108588,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2019,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOB FREUDENTHAL","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":-13950,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3324810,"Contributions":{"value":913647,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":913647,"Related organizations":0},"Program revenue":{"value":2384760,"Total revenue":{"value":2384760,"MEMBERSHIP DUES":1308850,"CONVENTIONS AND TRAINING":911862,"MEMBER PROGRAMS":164048},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":21089,"Investment income total":21089,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":5314,"Other total":5314,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3363526,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2295774,"Current officers":293267,"Disqualified persons":0,"Other salaries and wages":1229779,"Pension plan contributions":0,"Other employee benefits":772728,"Payroll taxes":0},"Other expenses":{"value":1067752,"Management services":0,"Legal":0,"Accounting":9000,"Lobbying services":95500,"Investment management fees":0,"Other services":30601,"Advertising":0,"Office expenses":106861,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":209755,"Conferences and meetings":188854,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":85873,"Insurance":17502,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":309140,"TRAINING":120466,"LEGISLATIVE EXPENSE":115923,"REPAIRS AND MAINTENANCE":35707,"UTILITIES":37044},"All other expenses":14666},"Functional Expenses":{"value":null,"Program Service Expenses":2197432,"Management And General Expenses":1166094,"Fundraising Expenses":0}},"Assets":{"value":2710477,"Non-interest bearing cash":0,"Savings and temp cash investments":1780042,"Pledges and grants receivable":162156,"Accounts receivable":83213,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":17233,"Land, building, equipment":484453,"Investments publicly traded":179629,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":951},"Liabilities":{"value":370920,"Sum of Total Liabilities":0,"Accounts payable, accrued":241545,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":129375},"Fund balance":{"value":2339557,"Net assets without donor restriction":2339557,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6533120302920209,"percentile":0.5138798707837562},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.011644575178732018,"percentile":0.3565486961751523},"Liabilities to Assets Ratio":{"score":0.13684676165855678,"percentile":0.29351616513692314},"Operating Reserve Ratio":{"score":0.8058439268791143,"percentile":0.36479537550479874},"Officer Compensation Ratio":{"score":0.08730927009334846,"percentile":0.596652970603361},"Program Expense Growth":{"score":0.03723312773074591,"percentile":0.4800715680620668},"Revenue Growth":{"score":0.04432287057557119,"percentile":0.5819388882682957},"Asset Growth":{"score":0.016764021838903475,"percentile":0.3901747968152086},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5314502803964836,"percentile":0.4044570185923758}},"source_xml":"202110229349300346_public.xml"},{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DON SCHOLES","BRENT OGLES","NICK NEWMAN","MICHAEL ADAMS","BRUCE GILES","CARTER WOODRUFF","CHARLIE ANDERSON","ALLEN JOSLYN","AL SCOTT","MICHAEL JOHNSON","ANTHONY PELHAM","DREXEL HEIDEL","PHILLIP COMBS","JAY MULLIN","FREDDIE WESTON JR","JASON MCGEE"],"Title":["EXECUTIVE DIRECTOR","ATTORNEY","EDUCATION DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[192129,116408,100570,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[192129,116408,100570,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2021,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOB FREUDENTHAL","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4673368,"Contributions":{"value":1884551,"Other contributions":611320,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1273231,"Related organizations":0},"Program revenue":{"value":2689861,"Total revenue":{"value":2689861,"MEMBERSHIP DUES":1317612,"CONVENTIONS AND TRAINING":1112553,"MEMBER PROGRAMS":259696},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5985,"Investment income total":5985,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":92971,"Other total":92971,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4543954,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3134253,"Current officers":409107,"Disqualified persons":0,"Other salaries and wages":1528151,"Pension plan contributions":0,"Other employee benefits":1196995,"Payroll taxes":0},"Other expenses":{"value":1409701,"Management services":0,"Legal":0,"Accounting":11500,"Lobbying services":0,"Investment management fees":0,"Other services":135421,"Advertising":0,"Office expenses":109519,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":286181,"Conferences and meetings":323164,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":82975,"Insurance":19116,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":346755,"TRAINING":174956,"LEGISTLATIVE EXPENSE":113560,"REPAIRS AND MAINTENANCE":30302,"UTILITIES":27937},"All other expenses":95070},"Functional Expenses":{"value":null,"Program Service Expenses":2661302,"Management And General Expenses":1882652,"Fundraising Expenses":0}},"Assets":{"value":3407323,"Non-interest bearing cash":0,"Savings and temp cash investments":2062521,"Pledges and grants receivable":205600,"Accounts receivable":512835,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":12697,"Land, building, equipment":372766,"Investments publicly traded":238104,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":575894,"Sum of Total Liabilities":0,"Accounts payable, accrued":452898,"Grants payable":0,"Deferred, revenue":30281,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":92715},"Fund balance":{"value":2831429,"Net assets without donor restriction":2831429,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5856797846104956,"percentile":0.49186135032586015},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.027691805995162376,"percentile":0.4720583922445304},"Liabilities to Assets Ratio":{"score":0.16901655639926125,"percentile":0.27034120573616965},"Operating Reserve Ratio":{"score":0.7498586033221287,"percentile":0.3459917922647137},"Officer Compensation Ratio":{"score":0.09003326178037895,"percentile":0.586613640614843},"Program Expense Growth":{"score":0.048947972638435484,"percentile":0.527416000500428},"Revenue Growth":{"score":0.06496915559065837,"percentile":0.6641791608888501},"Asset Growth":{"score":0.03444215602747482,"percentile":0.4644758492632247},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5583943341079793,"percentile":0.48213966810142345}},"source_xml":"202330319349300638_public.xml"},{"Organization":{"value":null,"Person":["FREDDIE WESTON JR","DAVID CALLAHAN","PAT RILEY","TOM ATCHLEY","TIM PELHAM","NICK NEWMAN","MIKE GREEN","CHARLIE ANDERSON","PHILLIP COMBS","DREXEL HEIDEL","SETH RYE","BRUCE GILES","DON STAFFORD","JOHN BROWN","BOB FREUDENTHAL"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","BOARD MEMBER","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,121211],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,121211],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide training and technical assistance to rural utility districts.","year":2013,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":null,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"PO BOX 2529, MURFREESBORO, TN, 37133, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37133},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":18,"Total Gross UBI":28950,"Net unrelated business taxable income":0,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2576673,"Contributions":{"value":702234,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":702234,"Related organizations":0},"Program revenue":{"value":1811170,"Total revenue":{"value":1811170,"MEMBERSHIP DUES":1013921,"CONVENTION":797249},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7275,"Investment income total":7275,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":55994,"Other total":55994,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2568997,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1562090,"Current officers":121211,"Disqualified persons":0,"Other salaries and wages":920270,"Pension plan contributions":0,"Other employee benefits":520609,"Payroll taxes":0},"Other expenses":{"value":1006907,"Management services":0,"Legal":115467,"Accounting":8900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":104598,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":193031,"Conferences and meetings":233931,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":52605,"Insurance":11465,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":274899,"TRAINING":113879,"LEGISLATIVE EXPENSES":111021,"REPAIRS AND MAINTENANCE":27097,"UTILITIES":22902},"All other expenses":12011},"Functional Expenses":{"value":null,"Program Service Expenses":1844665,"Management And General Expenses":724332,"Fundraising Expenses":0}},"Assets":{"value":2457283,"Non-interest bearing cash":0,"Savings and temp cash investments":1569734,"Pledges and grants receivable":107768,"Accounts receivable":59355,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":6716,"Land, building, equipment":553740,"Investments publicly traded":152617,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4553},"Liabilities":{"value":199288,"Sum of Total Liabilities":0,"Accounts payable, accrued":150697,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":48591},"Fund balance":{"value":2257995,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2257995,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7180487170674003,"percentile":0.5485668597391508},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0029790353684771022,"percentile":0.40438594006251477},"Liabilities to Assets Ratio":{"score":0.08110095581176446,"percentile":0.34555776236290076},"Operating Reserve Ratio":{"score":0.9565145463385126,"percentile":0.411093275432834},"Officer Compensation Ratio":{"score":0.047182227149350504,"percentile":0.7707305375651938},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5876155696658952,"percentile":0.5689852157324748}},"source_xml":"201403159349302645_public.xml"},{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DON SCHOLES","PAT RILEY","NICK NEWMAN","MICHAEL ADAMS","CARTER WOODRUFF","TIM PELHAM","MICHAEL JOHNSON","DREXEL HEIDEL","BRUCE GILES","JAY MULLIN","PHILLIP COMBS","FREDDIE WESTON JR","CHARLIE ANDERSON","ALLEN JOSLYN","DAVID WYKLE"],"Title":["EXECUTIVE DIRECTOR","ATTORNEY","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[185079,110108,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[185079,110108,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2020,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOB FREUDENTHAL","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":23,"Total Gross UBI":0,"Net unrelated business taxable income":-12408,"Number of employees":23,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3948138,"Contributions":{"value":1329763,"Other contributions":233333,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1096430,"Related organizations":0},"Program revenue":{"value":2527495,"Total revenue":{"value":2527495,"MEMBERSHIP DUES":1361324,"CONVENTIONS AND TRAINING":896850,"MEMBER PROGRAMS":269321},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12806,"Investment income total":12806,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":78074,"Other total":78074,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3584589,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2347778,"Current officers":295187,"Disqualified persons":0,"Other salaries and wages":1226061,"Pension plan contributions":0,"Other employee benefits":826530,"Payroll taxes":0},"Other expenses":{"value":1236811,"Management services":0,"Legal":0,"Accounting":11000,"Lobbying services":0,"Investment management fees":0,"Other services":140946,"Advertising":0,"Office expenses":94772,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":216464,"Conferences and meetings":186694,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":81610,"Insurance":18493,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":472549,"TRAINING":125351,"LEGISLATIVE EXPENSE":268885,"REPAIRS AND MAINTENANCE":30936,"UTILITIES":47377},"All other expenses":14283},"Functional Expenses":{"value":null,"Program Service Expenses":2491859,"Management And General Expenses":1092730,"Fundraising Expenses":0}},"Assets":{"value":3115865,"Non-interest bearing cash":0,"Savings and temp cash investments":1996515,"Pledges and grants receivable":145489,"Accounts receivable":208514,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2799,"Prepaid expenses deferred charges":9704,"Land, building, equipment":435652,"Investments publicly traded":316251,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":941},"Liabilities":{"value":351239,"Sum of Total Liabilities":0,"Accounts payable, accrued":245809,"Grants payable":0,"Deferred, revenue":26570,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":78860},"Fund balance":{"value":2764626,"Net assets without donor restriction":2764626,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.695158915010898,"percentile":0.5340149275373994},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09208112786331177,"percentile":0.6092941885947705},"Liabilities to Assets Ratio":{"score":0.11272600064508571,"percentile":0.313636553578715},"Operating Reserve Ratio":{"score":0.8692391233695133,"percentile":0.384968733447461},"Officer Compensation Ratio":{"score":0.08234891085142537,"percentile":0.6152264148271077},"Program Expense Growth":{"score":0.044822162750614306,"percentile":0.5113808814216955},"Revenue Growth":{"score":0.053546827865352954,"percentile":0.6209657121755638},"Asset Growth":{"score":0.0262863268217434,"percentile":0.4303836435016332},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5916196883571827,"percentile":0.5808487069890447}},"source_xml":"202123559349301317_public.xml"},{"Organization":{"value":null,"Person":["PAT RILEY","NICK NEWMAN","MICHAEL ADAMS","CARTER WOODRUFF","TIM PELHAM","MICHAEL JOHNSON","DREXEL HEIDEL","BRUCE GILES","JAY MULLIN","PHILLIP COMBS","FREDDIE WESTON JR","CHARLIE ANDERSON","ALLEN JOSLYN","ERNIE MILTEER","BOB FREUDENTHAL","DON SCHOLES"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE","EXECUTIVE DIRECTOR","ATTORNEY"],"Hours":[2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,181540,105083],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,181540,105083],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2018,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BOB FREUDENTHAL","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":20,"Total Gross UBI":12142,"Net unrelated business taxable income":-5040,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3268816,"Contributions":{"value":666681,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":666681,"Related organizations":0},"Program revenue":{"value":2565723,"Total revenue":{"value":2565723,"MEMBERSHIP DUES":1339953,"CONVENTION AND TRAINING":1086750,"MEMBER PROGRAMS":139020},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":16327,"Investment income total":16327,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20085,"Other total":20085,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3419771,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2284868,"Current officers":181540,"Disqualified persons":0,"Other salaries and wages":1358596,"Pension plan contributions":0,"Other employee benefits":744732,"Payroll taxes":0},"Other expenses":{"value":1134903,"Management services":0,"Legal":0,"Accounting":6750,"Lobbying services":95000,"Investment management fees":0,"Other services":99684,"Advertising":0,"Office expenses":92069,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":209364,"Conferences and meetings":264452,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":76891,"Insurance":15885,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":262799,"TRAINING":163333,"LEGISLATIVE EXPENSE":28663,"REPAIRS AND MAINTENANCE":37171,"UTILITES":33632},"All other expenses":12009},"Functional Expenses":{"value":null,"Program Service Expenses":2112267,"Management And General Expenses":1307504,"Fundraising Expenses":0}},"Assets":{"value":2725456,"Non-interest bearing cash":0,"Savings and temp cash investments":1830056,"Pledges and grants receivable":82187,"Accounts receivable":57849,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":8933,"Land, building, equipment":561109,"Investments publicly traded":181571,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":951},"Liabilities":{"value":345241,"Sum of Total Liabilities":0,"Accounts payable, accrued":216034,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":129207},"Fund balance":{"value":2380215,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2380215,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.617663287980394,"percentile":0.5009920810743316},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04618032951380561,"percentile":0.2911951240339953},"Liabilities to Assets Ratio":{"score":0.12667274760627212,"percentile":0.3016036497534548},"Operating Reserve Ratio":{"score":0.7969703234514826,"percentile":0.36188687778873335},"Officer Compensation Ratio":{"score":0.08381350681083616,"percentile":0.6096270317604431},"Program Expense Growth":{"score":0.03624677385764751,"percentile":0.4759348963711256},"Revenue Growth":{"score":0.04948534291322058,"percentile":0.6041481013625708},"Asset Growth":{"score":0.020119834518730232,"percentile":0.40436556076310964},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5202894773189177,"percentile":0.37423413366536123}},"source_xml":"201923539349301607_public.xml"},{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DONALD SCHOLES","JOHN HAM","JOHN GREER","PENNY FUNK","BRENT OGLES","NICK NEWMAN","BRUCE GILES","PHILLIP COMBS","ALLEN JOSLYN","CARTER WOODRUFF","MICHAEL JOHNSON","ANTHONY PELHAM","JAY MULLIN","CANDACE VANNASDALE","FREDDIE WESTON JR","CODY LOVETT","AL SCOTT","ALLYSON HORNER","LAURA WHITE","MIKE ADAMS"],"Title":["FORMER EXECUTIVE DIRECTOR","ATTORNEY","UTILITY MANAGEMENT CONSULTANT","PROGRAM DIRECTOR","OFFICE DIRECTOR","EDUCATION DIRECTOR","EXECUTIVE DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,40.0,40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[187956,182100,159250,132800,119041,114654,51500,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[187956,182100,159250,132800,119041,114654,51500,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2023,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"NICK NEWMAN","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5376542,"Contributions":{"value":1701194,"Other contributions":330329,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1370865,"Related organizations":0},"Program revenue":{"value":3542597,"Total revenue":{"value":3542597,"MEMBERSHIP DUES":1363446,"CONVENTIONS AND TRAINING":1252652,"MEMBER PROGRAMS":225969,"TUA REIMBURSEMENTS":700530},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":85869,"Investment income total":85869,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":46882,"Other total":46882,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4923671,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3462807,"Current officers":947301,"Disqualified persons":0,"Other salaries and wages":1396803,"Pension plan contributions":0,"Other employee benefits":1118703,"Payroll taxes":0},"Other expenses":{"value":1460864,"Management services":0,"Legal":0,"Accounting":13113,"Lobbying services":0,"Investment management fees":0,"Other services":152515,"Advertising":55694,"Office expenses":98384,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":334216,"Conferences and meetings":287235,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":55789,"Insurance":21741,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":363338,"TRAINING":169864,"LEGISLATIVE EXPENSE":137105,"REPAIRS AND MAINTENANCE":31527,"UTILITIES":24842},"All other expenses":78839},"Functional Expenses":{"value":null,"Program Service Expenses":2893130,"Management And General Expenses":2030541,"Fundraising Expenses":0}},"Assets":{"value":4986507,"Non-interest bearing cash":0,"Savings and temp cash investments":3530321,"Pledges and grants receivable":217039,"Accounts receivable":561766,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":11458,"Land, building, equipment":286192,"Investments publicly traded":376931,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1232383,"Sum of Total Liabilities":0,"Accounts payable, accrued":321645,"Grants payable":0,"Deferred, revenue":719036,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":191702},"Fund balance":{"value":3754124,"Net assets without donor restriction":3754124,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5875961249238627,"percentile":0.4923453070496967},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08423090529191439,"percentile":0.5949769691475639},"Liabilities to Assets Ratio":{"score":0.2471435415612572,"percentile":0.22584385800177964},"Operating Reserve Ratio":{"score":1.0127620224828182,"percentile":0.42732504503098967},"Officer Compensation Ratio":{"score":0.19239729868222308,"percentile":0.32702594861070344},"Program Expense Growth":{"score":0.05338177753774225,"percentile":0.5438598595888092},"Revenue Growth":{"score":0.07534411669700561,"percentile":0.6985383768807826},"Asset Growth":{"score":0.06401816655724356,"percentile":0.5777886059514521},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5778164978750967,"percentile":0.5399952363648944}},"source_xml":"202501079349301225_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["BOB FREUDENTHAL","DONALD SCHOLES","JOHN HAM","JOHN GREER","PENNY FUNK","BRENT OGLES","NICK NEWMAN","BRUCE GILES","PHILLIP COMBS","ALLEN JOSLYN","CARTER WOODRUFF","MICHAEL JOHNSON","ANTHONY PELHAM","JAY MULLIN","CANDACE VANNASDALE","FREDDIE WESTON JR","CODY LOVETT","AL SCOTT","ALLYSON HORNER","LAURA WHITE","MIKE ADAMS"],"Title":["FORMER EXECUTIVE DIRECTOR","ATTORNEY","UTILITY MANAGEMENT CONSULTANT","PROGRAM DIRECTOR","OFFICE DIRECTOR","EDUCATION DIRECTOR","EXECUTIVE DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASSOCIATE REPRESENTATIVE"],"Hours":[40.0,40.0,40.0,40.0,40.0,40.0,40.0,2.0,2.0,2.0,2.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[187956,182100,159250,132800,119041,114654,51500,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[187956,182100,159250,132800,119041,114654,51500,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The mission of the tennessee association of utility districts is to provide the highest quality technical, legal and operational support to assist its members in delivering safe and efficient services in the public interest.","year":2023,"name":"TENNESSEE ASSOCIATION OF UTILITY DISTRICTS","phone":6158969022,"website":"WWW.TAUD.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"NICK NEWMAN","year_formation":1978,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"840 COMMERCIAL COURT, MURFREESBORO, TN, 37129, USA","city":"MURFREESBORO","state":"TN","country":"USA","zip_code":37129},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":5376542,"Contributions":{"value":1701194,"Other contributions":330329,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1370865,"Related organizations":0},"Program revenue":{"value":3542597,"Total revenue":{"value":3542597,"MEMBERSHIP DUES":1363446,"CONVENTIONS AND TRAINING":1252652,"MEMBER PROGRAMS":225969,"TUA REIMBURSEMENTS":700530},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":85869,"Investment income total":85869,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":46882,"Other total":46882,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4923671,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3462807,"Current officers":947301,"Disqualified persons":0,"Other salaries and wages":1396803,"Pension plan contributions":0,"Other employee benefits":1118703,"Payroll taxes":0},"Other expenses":{"value":1460864,"Management services":0,"Legal":0,"Accounting":13113,"Lobbying services":0,"Investment management fees":0,"Other services":152515,"Advertising":55694,"Office expenses":98384,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":334216,"Conferences and meetings":287235,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":55789,"Insurance":21741,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":363338,"TRAINING":169864,"LEGISLATIVE EXPENSE":137105,"REPAIRS AND MAINTENANCE":31527,"UTILITIES":24842},"All other expenses":78839},"Functional Expenses":{"value":null,"Program Service Expenses":2893130,"Management And General Expenses":2030541,"Fundraising Expenses":0}},"Assets":{"value":4986507,"Non-interest bearing cash":0,"Savings and temp cash investments":3530321,"Pledges and grants receivable":217039,"Accounts receivable":561766,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":2800,"Prepaid expenses deferred charges":11458,"Land, building, equipment":286192,"Investments publicly traded":376931,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1232383,"Sum of Total Liabilities":0,"Accounts payable, accrued":321645,"Grants payable":0,"Deferred, revenue":719036,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":191702},"Fund balance":{"value":3754124,"Net assets without donor restriction":3754124,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5875961249238627,"percentile":0.4923453070496967},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08423090529191439,"percentile":0.5949769691475639},"Liabilities to Assets Ratio":{"score":0.2471435415612572,"percentile":0.22584385800177964},"Operating Reserve Ratio":{"score":1.0127620224828182,"percentile":0.42732504503098967},"Officer Compensation Ratio":{"score":0.19239729868222308,"percentile":0.32702594861070344},"Program Expense Growth":{"score":0.05338177753774225,"percentile":0.5438598595888092},"Revenue Growth":{"score":0.07534411669700561,"percentile":0.6985383768807826},"Asset Growth":{"score":0.06401816655724356,"percentile":0.5777886059514521},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5778164978750967,"percentile":0.5399952363648944}},"source_xml":"202501079349301225_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}