WATER MANAGEMENT ASSOCIATION OF OH (EIN 237197160) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

MELISSA MENEREY

Phone

6148825489

Tax Period

2023-01-01 to 2023-12-31

WATER MANAGEMENT ASSOCIATION OF OH, founded in 1972, is a small nonprofit in the Environment sector that reported $191K in total revenue in fiscal year 2023. Revenue surged 53% from the prior year, signaling strong growth momentum. The organization ran a surplus of $67K, a strong 35% operating margin.

Mission

ORGANIZATION OF WATER RESOURCE PROFESSIONALS TO PROMOTE AND EDUCATE OTHERS ABOUT WATER RESOURSES AND CONSERVATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $106,555

Program Service Revenue $37,224

Investment Income $5,014

Other Revenue $42,469

TOTAL REVENUE $191,262

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $124,212

Other Expenses $124,212

TOTAL EXPENSES $124,212

Year-over-Year Comparison

	2023	2022	Change
Revenue	$191,262	$125,350	+0.5%
Expenses	$124,212	$132,382	-0.1%
Net Income	$67,050	$-7,032	-10.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

760

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MELISSA MENEREY	PRESIDENT	1.00	Officer	$0	$0	$0
CINDY BROOKES	VICE PRESIDE	1.00	Officer	$0	$0	$0
EUGENE C BRAIG IV	PAST PRESIDE	1.00	Officer	$0	$0	$0
CRAIG SMITH	TREASURER	1.00	Officer	$0	$0	$0
GREGORY NAGEOTTE	SECRETARY	1.00	Officer	$0	$0	$0
STEPHEN KINSLEY	DIVISION DIR	1.00	Director	$0	$0	$0
CHAD BOYER	DIVISION DIR	1.00	Director	$0	$0	$0
LINDSAY TALIAFERRO	DIVISION DIR	1.00	Director	$0	$0	$0
MARTY HILOVSKY	DIVISION DIR	1.00	Director	$0	$0	$0
KELLY KUHBANDER	DIVISION DIR	1.00	Director	$0	$0	$0
SARAH HIPPENSTEEL HALL	DIVISION DIR	1.00	Director	$0	$0	$0
LARRY ANTOSCH	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS CLEMENT	DIRECTOR	1.00	Director	$0	$0	$0
KELLY BARRETT	DIRECTOR	1.00	Director	$0	$0	$0
BORIS SLOGAR	DIRECTOR	1.00	Director	$0	$0	$0
JOHN LENHART	DIRECTOR	1.00	Director	$0	$0	$0
ROD DUNN	DIRECTOR	1.00	Director	$0	$0	$0
KARI A MACKENBACH	DIRECTOR-AT-	1.00	Director	$0	$0	$0
MARI PIEKUTOWSKI	DIRECTOR-AT-	1.00	Director	$0	$0	$0
ALEX COVERT	DIRECTOR-AT-	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$191,262	$124,212	$302,859	$67,050
2022	$125,350	$132,382	$234,022	$-7,032
2021	$79,125	$117,323	$254,065	$-38,198
2020	$122,208	$104,710	$284,026	$17,498
2019	$116,001	$102,582	$264,730	$13,419
2018	$74,198	$107,854	$243,574	$-33,656

WATER MANAGEMENT ASSOCIATION OF OH