Form 990 for tax year 2023
Filed by TENNESSEE ASSOCIATION OF UTILITY DISTRICTS.
Totals
- Total revenue
- $5,376,542
- Total expenses
- $4,923,671
- Contributions and grants received
- $1,701,194
- Grants paid
- $0
- Program service revenue
- $3,542,597
- Investment income
- $85,869
- Other revenue
- $46,882
- Total assets, end of year
- $4,986,507
- Total liabilities, end of year
- $1,232,383
- Net assets or fund balances, end of year
- $3,754,124
- Program services expenses (Part IX)
- $2,893,130
- Management and general expenses
- $2,030,541
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $2,893,130
Program services were 58.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$1,370,865
-
1f · All other contributions, gifts and grants
$330,329
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: MEMBERSHIP DUES
total $1,363,446 · related or exempt $1,363,446 · unrelated business $0 · excluded $0
-
2b · Program service revenue: CONVENTIONS AND TRAINING
total $1,252,652 · related or exempt $0 · unrelated business $0 · excluded $1,252,652
-
2c · Program service revenue: MEMBER PROGRAMS
total $225,969 · related or exempt $0 · unrelated business $0 · excluded $225,969
-
2d · Program service revenue: TUA REIMBURSEMENTS
total $700,530 · related or exempt $0 · unrelated business $0 · excluded $700,530
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $85,869 · related or exempt $0 · unrelated business $0 · excluded $85,869
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
8a · Fundraising events: contributions included on line 1c
$0
-
11a · Other revenue: MISCELLANEOUS
total $46,882 · related or exempt $0 · unrelated business $0 · excluded $46,882
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$46,882
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $947,301 · program services $947,301
-
7 · Other salaries and wages
total $1,396,803 · program services $203,047 · management and general $1,193,756
-
9 · Other employee benefits
total $1,118,703 · program services $588,943 · management and general $529,760
-
11c · Fees: accounting
total $13,113 · management and general $13,113
-
11g · Fees: other
total $152,515 · program services $109,062 · management and general $43,453
-
12 · Advertising and promotion
total $55,694 · program services $55,694
-
13 · Office expenses
total $98,384 · program services $50,416 · management and general $47,968
-
17 · Travel
total $334,216 · program services $288,874 · management and general $45,342
-
19 · Conferences, conventions and meetings
total $287,235 · program services $287,235
-
22 · Depreciation, depletion and amortization
total $55,789 · management and general $55,789
-
23 · Insurance
total $21,741 · program services $4,196 · management and general $17,545
-
24a · Other expenses: TRAINING
total $169,864 · program services $162,139 · management and general $7,725 · fundraising $0
-
24b · Other expenses: LEGISLATIVE EXPENSE
total $137,105 · program services $137,105 · management and general $0 · fundraising $0
-
24c · Other expenses: REPAIRS AND MAINTENANCE
total $31,527 · program services $12,162 · management and general $19,365 · fundraising $0
-
24d · Other expenses: UTILITIES
total $24,842 · program services $7,315 · management and general $17,527 · fundraising $0
-
24e · All other expenses
total $78,839 · program services $39,641 · management and general $39,198 · fundraising $0
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $2,886,410 · end of year $3,530,321
-
3 · Pledges and grants receivable
beginning of year $279,893 · end of year $217,039
-
4 · Accounts receivable
beginning of year $516,707 · end of year $561,766
-
8 · Inventories for sale or use
beginning of year $2,800 · end of year $2,800
-
9 · Prepaid expenses and deferred charges
beginning of year $11,478 · end of year $11,458
-
10a · Land, buildings and equipment: cost or other basis
$1,376,270
-
10b · Land, buildings and equipment: accumulated depreciation
$1,090,078
-
10c · Land, buildings and equipment, net
beginning of year $325,034 · end of year $286,192
-
11 · Investments: publicly traded securities
beginning of year $289,825 · end of year $376,931
-
17 · Accounts payable and accrued expenses
beginning of year $310,481 · end of year $321,645
-
19 · Deferred revenue
beginning of year $606,194 · end of year $719,036
-
25 · Other liabilities
beginning of year $200,947 · end of year $191,702
-
27 · Net assets without donor restrictions
beginning of year $3,194,525 · end of year $3,754,124
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2023
Mission
THE MISSION OF THE TENNESSEE ASSOCIATION OF UTILITY DISTRICTS IS TO PROVIDE THE HIGHEST QUALITY TECHNICAL, LEGAL, AND OPERATION SUPPORT TO ITS MEMBERS IN DELIVERING SAFE AND EFFICIENT SERVICES IN THE PUBLIC INTEREST.
Activities or mission (Part I)
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.
-
MEMBER SERVICES INCLUDE THOSE SERVICES USED TO PROMOTE MEMBERSHIP.
Expenses $956,113
-
THE TRAINING AND TECHNICAL ASSISTANCE PROVIDES ASSISTANCE TO RURAL WATER SYSTEMS.
Expenses $97,425
-
THE WATER AND WASTEWATER CIRCUIT RIDERS PROVIDE ONSITE TECHNICAL ASSISTANCE TO RURAL WATER AND SEWER SYSTEMS THROUGHOUT TENNESSEE.
Expenses $971,508
-
THE TRAINING CENTER PROVIDES TECHNICAL TRAINING TO INDIVIDUALS THROUGHOUT TENNESSEE.
Expenses $346,499
-
THE SOURCE WATER PROTECTION PROGRAM PROVIDES TECHNICAL ASSISTANCE IN THE FORMATION OF SOURCE WATER PROTECTION PLAN.
Expenses $143,223
-
OTHER PROGRAM SERVICES THAT PROVIDE ASSISTANCE TO RURAL WATER AND SEWER SYSTEMS.
Expenses $378,362
As filed on the 2023 return.
Listed in Part VII
-
Bob FreudenthalBOB FREUDENTHAL
FORMER EXECUTIVE DIRECTOR
- Total calculated
- $187,956
- From this org
- $187,956
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Donald ScholesDONALD SCHOLES
ATTORNEY
- Total calculated
- $182,100
- From this org
- $182,100
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $182,100
- Bonus
- $26,500
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $208,600
-
John HamJOHN HAM
UTILITY MANAGEMENT CONSULTANT
- Total calculated
- $159,250
- From this org
- $159,250
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $159,250
- Bonus
- $5,000
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $164,250
-
John GreerJOHN GREER
PROGRAM DIRECTOR
- Total calculated
- $132,800
- From this org
- $132,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $132,800
- Bonus
- $3,700
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $136,500
-
Penny FunkPENNY FUNK
OFFICE DIRECTOR
- Total calculated
- $119,041
- From this org
- $119,041
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $119,041
- Bonus
- $7,741
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $126,782
-
Brent OglesBRENT OGLES
EDUCATION DIRECTOR
- Total calculated
- $114,654
- From this org
- $114,654
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $114,654
- Bonus
- $6,500
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $121,154
-
Nick NewmanNICK NEWMAN
EXECUTIVE DIRECTOR
- Total calculated
- $51,500
- From this org
- $51,500
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $50,150
- Bonus
- $1,500
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $51,650
-
Bruce GilesBRUCE GILES
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Phillip CombsPHILLIP COMBS
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Allen JoslynALLEN JOSLYN
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Carter WoodruffCARTER WOODRUFF
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Michael JohnsonMICHAEL JOHNSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Anthony PelhamANTHONY PELHAM
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Jay MullinJAY MULLIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Candace VannasdaleCANDACE VANNASDALE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Freddie Weston JrFREDDIE WESTON JR
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Cody LovettCODY LOVETT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Al ScottAL SCOTT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Allyson HornerALLYSON HORNER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Laura WhiteLAURA WHITE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mike AdamsMIKE ADAMS
ASSOCIATE REPRESENTATIVE
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
TENNESSEE UTILITY ASSISTANCE LLC
C · UTILITY ASSISTANCE · TN · 100% owned
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 26 February 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501079349301225
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