Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 1,034,412 | 1,914,462 | 5,903,566 | 3,944,031 | 2,814,789 | 15,611,260 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 31,348,241 | 20,311,667 | 21,255,827 | 28,542,953 | 31,690,864 | 133,149,552 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 611,293 | 21,347 | 632,640 | |||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 32,993,946 | 22,247,476 | 27,159,393 | 32,486,984 | 34,505,653 | 149,393,452 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 21,784 | 112,479 | 50,122 | 184,385 | ||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | |||||
| c | Add lines 7a and 7b.. | 21,784 | 112,479 | 50,122 | 184,385 | ||
| 8 | Public support. (Subtract line 7c from line 6.) | 149,209,067 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 32,993,946 | 22,247,476 | 27,159,393 | 32,486,984 | 34,505,653 | 149,393,452 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 1,453,350 | 1,575,060 | 1,532,201 | 1,318,917 | 2,206,272 | 8,085,800 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 231,033 | 175,997 | 65,792 | 132,682 | 133,329 | 738,833 |
| c | Add lines 10a and 10b. | 1,684,383 | 1,751,057 | 1,597,993 | 1,451,599 | 2,339,601 | 8,824,633 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 453,133 | 594,269 | 1,047,402 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 35,131,462 | 24,592,802 | 28,757,386 | 33,938,583 | 36,845,254 | 159,265,487 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | OTHER INCOME - 2019 AMOUNT: $ 453,133. 2020 AMOUNT: $ 594,269. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, PRESIDENT-ELECT, IMMEDIATE PAST-PRESIDENT, TREASURER, SIX VICE-PRESIDENTS, COUNCIL CHAIRS, THE CHAIR OF THE WATER RESEARCH FOUNDATION BOARD OF TRUSTEES, THE CHIEF EXECUTIVE OFFICER SERVING AS SECRETARY IN A NONVOTING CAPACITY, AND SUCH OTHER NONVOTING MEMBERS AS THE BOARD SHALL DIRECT. BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL EXERCISE THE FULL POWERS OF THE BOARD IN MATTERS WHICH IN THE JUDGMENT OF THE EXECUTIVE COMMITTEE MUST BE ACTED UPON BEFORE THE NEXT REGULAR MEETIN OF THE BOARD, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT ACT FOR THE BOARD IN RESPECT TO EXPLUSION OF MEMBERS OR TAKE ANY ACTION THAT WILL RESULT IN A CHANGE IN THE NUMBER OF DIRECTORS, NOR SHALL THE EXECUTIVE COMMITTEE HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO THE FOLLOWING, WITHIN TH EMEANING OF THE ILLINOIS GENERAL NOT FOR PROFIT CORPORATION ACT: (1) AMENDING, ALTERING, OR REPEALING THESE BYLAWS, (2) ELECTING, APPOINTING OR REMOVING ANY MEMBER OF THE EXECUTIVE COMMITTEE, ANY OTHER BOARD COMMITTEE, OR ANY DIRECTOR OR OFFICER OF THE ASSOCIATION, (3) AMENDING THE ARTICLES OF INCORPORATION, (4) ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION, (5) AUTHORIZING THE SALE, LEASE, EXCHANGE OR MORTGAGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE ASSOCIATION, (6) AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE ASSOCIATION ORE REVOKING PROCEEDINGS THEREFORE, (7) ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE ASSOCIATION, (8) AMENDING, ALTERING OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED OR REPEALED BY THE EXECUTIVE COMMITTEE, OR (9) MODIFYING, DISAPPROVING OR WITHHOLDING A RECCOMENDATION OR REPORT OF A COUNCIL OF THE ASSOCIATION, WHICH IS PRESENTED TO THE EXECUTIVE COMMITTEE FOR SUBMISSION TO THE BOARD OF DIRECTORS, OR WHICH REQUIRES BOARD ACTION, WITHOUT REPORTING SUCH ACTION BY THE COMMITTEE TO THE BOARD WITH REASONS THEREFORE. |
| FORM 990, PART VI, SECTION A, LINE 2 | CHI HO SHAM AND DAVID LAFRANCE HAVE A BUSIENSS RELATIONSHIP AS THEY ARE DIRECTORS OF AWWA'S INACTIVE WHOLLY-OWNED SUBSIDIARY, AMERICAN WATER WORKS ASSOCIATION SERVICES, INC. |
| FORM 990, PART VI, SECTION A, LINE 3 | DURING 2023, THE ORGANIZATION ENTERED INTO A MANAGEMENT AGREEMENT WITH SIGNATURE STAFF RESOURCES. THE ORGANIZATION PAID $129,498 TO SIGNATURE STAFF RESOURCES FOR CHIEF FINANCIAL OFFICER SERVICES PROVIDED BY TIM DUNBAR. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE ORGANIZATION INCLUDE INDIVIDUAL MEMBERS AND ORGANIZATION MEMBERS. THERE ARE TWO TYPES OF ORGANIZATION MEMBERS; SERVICE PROVIDER MEMBERS AND UTILITY MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS APPOINT THE SECTION DIRECTOR OF THEIR RESPECTIVE SECTION. SECTION DIRECTORS ARE VOTING MEMBERS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY A THIRD PARTY PREPARER AND IS REVIEWED BY THE AUDIT COMMITTEE. BOARD MEMBERS ARE NOTIFIED BY E-MAIL AND IN PERSON AT THE ANNUAL BOARD MEETING THAT THE FORM 990 IS AVAILABLE FOR REVIEW ON-LINE BEFORE BEING FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | OFFICERS AND DIRECTORS ANNUALLY COMPLETE A DISCLOSURE FORM. CONFLICTS WITH REGARDS TO CONTRACTS OR TRANSACTIONS ARE DISCLOSED PRIOR TO ANY MEETING WHERE ACTION IS REQUIRED. THESE DISCLOSURES ARE REFLECTED IN THE MEETING MINUTES. OFFICERS/ DIRECTORS WITH CONFLICTS ARE NOT ALLOWED TO PARTICIPATE IN OR DISCUSS THE MATTER AND ARE NOT ALLOWED TO VOTE. CONFLICTS ARE DEALT WITH AT THE BOARD AND MANAGEMENT LEVEL. |
| FORM 990, PART VI, SECTION B, LINE 15A | A COMPENSATION (SALARY AND BONUS) REVIEW IS CONDUCTED ANNUALLY BY THE COMPENSATION COMMITTEE FOR THE CHIEF EXECUTIVE OFFICER. THE COMPENSATION COMMITTEE CONSISTS OF THE 3 PRESIDENTIAL OFFICERS AND THE TREASURER. IN DETERMINING THE COMPENSATION FOR THE CEO, THE AWWA PRESIDENT (CHAIR OF THE COMPENSATION COMMITTEE) IS PROVIDED (1) EXECUTIVE SALARY INFORMATION INCLUDING SURVEY COMPARABILITY DATA AND (2) EXECUTIVE SALARY INFORMATION FROM THE FORM 990'S OF OTHER ASSOCIATIONS TO USE AS RESOURCES TO DETERMINE SALARY AND FOR DISCUSSION WITH THE COMPENSATION COMMITTEE. IN DETERMINING THE CEO'S BONUS, THE COMPENSATION COMMITTEE IS PROVIDED WITH COMPARABLE MARKET DATA AND BENCHMARKING INFORMATION. IN ADDITION, THE CEO'S PERFORMANCE IS REVIEWED BY THE COMPENSATION COMMITTEE IN RELATION TO PREDETERMINED PERFORMANCE GOALS AND OBJECTIVES, PRIOR TO AWARDING A BONUS. THE EXECUTIVE COMMITTEE RATIFIED THE DECISION OF THE COMPENSATION COMMITTEE. THIS WAS LAST COMPLETED IN 2023. FOR THE PAYMENT OF SALARY AND BONUSES FOR THE DEPUTY CEO AND EXECUTIVE DIRECTOR OF GOVERNMENT AFFAIRS, A REVIEW WAS CONDUCTED IN 2023 BY THE COMPENSATION COMMITTEE AND APPROVED BY THE EXECUTIVE COMMITTEE. THE CHIEF FINANCIAL OFFICER'S COMPENSATION AND BONUS IS DETERMINED BY THE CEO BASED ON THE REVIEW OF PREDETERMINED PERFORMANCE GOALS AND OBJECTIVES. THE EXECUTIVE COMMITTEE REVIEWS AND AFFIRMS THE CEO'S RECOMMENDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | AWWA'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC ON AWWA'S WEBSITE AND UPON REQUEST FOR A VALID BUSINESS PURPOSE. |
| FORM 990, PART XI, LINE 9: | TOPIC 326 TRANSITION ADJUSTMENT 87,365. |
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| Software Version: |