American Water Works Association Ohio Section
Nonprofit profile at a glance
- EIN
- 237026162
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Westerville, OH, USA
- Phone
- 8447662845
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $479,786
- Expenses
- $486,111
- Assets
- $700,450
- Liabilities
- $32,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
People named in this filing
- Scott Ballenger (NW District Trustee)
- Tyler Converse (AWWA Director)
- Valerie Copanic (Vice Chair)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
American Water Works Association provides a cooperation of its members in four districts of Ohio for the purpose of establishing better water.
What it reported doing in 2024
Achievement awards to members and donations that promote the entity's exempt purpose.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 53% for direct work, and 47% for grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 30
- Transparency & Controls: 81
- Accountability: 88
- Sustainability: 44
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34.1%; rating input score 34
- Program expense ratio: 33.9%; rating input score 34
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 1; 1st percentile among comparable filings
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 97.9%; rating input score 98; 58th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -1.3%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 1.44; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 33; 33rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -3.2% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 23rd percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 47th percentile among comparable filings
Details
- Where the money goes: 34.1% of revenue deployed · 33.9% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $165K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes grants
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 2 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
- Moderate — Financial Efficiency: Program expense ratio scored 34/100.
- High — Financial Efficiency: Fundraising efficiency scored 1/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 36/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 33/100.