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← TENNESSEE ASSOCIATION OF UTILITY DISTRICTS

Form 990 for tax year 2024

Filed by TENNESSEE ASSOCIATION OF UTILITY DISTRICTS.

Totals

Total revenue
$5,382,056
Total expenses
$4,951,502
Contributions and grants received
$1,640,718
Grants paid
$0
Program service revenue
$3,583,406
Investment income
$77,354
Other revenue
$80,578
Total assets, end of year
$5,108,497
Total liabilities, end of year
$829,268
Net assets or fund balances, end of year
$4,279,229
Program services expenses (Part IX)
$3,833,691
Management and general expenses
$1,117,811
Fundraising expenses
$0
Program service expenses (Part III)
$3,833,691

Program services were 77.4% 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)

    $1,350,810

  • 1f · All other contributions, gifts and grants

    $289,908

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $1,413,642 · related or exempt $1,413,642 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: CONVENTIONS AND TRAINING

    total $1,355,164 · related or exempt $0 · unrelated business $0 · excluded $1,355,164

  • 2c · Program service revenue: MEMBER PROGRAMS

    total $294,734 · related or exempt $0 · unrelated business $0 · excluded $294,734

  • 2d · Program service revenue: TUA REIMBURSEMENTS

    total $519,866 · related or exempt $0 · unrelated business $0 · excluded $519,866

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $77,354 · related or exempt $0 · unrelated business $0 · excluded $77,354

  • 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 $80,578 · related or exempt $0 · unrelated business $0 · excluded $80,578

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $80,578

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $732,060 · program services $732,060

  • 7 · Other salaries and wages

    total $1,825,144 · program services $1,119,665 · management and general $705,479

  • 9 · Other employee benefits

    total $851,840 · program services $797,134 · management and general $54,706

  • 12 · Advertising and promotion

    total $78,635 · program services $78,635

  • 13 · Office expenses

    total $118,012 · program services $57,021 · management and general $60,991

  • 17 · Travel

    total $346,839 · program services $313,361 · management and general $33,478

  • 19 · Conferences, conventions and meetings

    total $315,221 · program services $315,221

  • 22 · Depreciation, depletion and amortization

    total $66,553 · management and general $66,553

  • 23 · Insurance

    total $21,641 · program services $3,815 · management and general $17,826

  • 24a · Other expenses: TRAINING

    total $144,124 · program services $144,124 · management and general $0 · fundraising $0

  • 24b · Other expenses: LEGISLATIVE EXPENSE

    total $146,224 · program services $146,224 · management and general $0 · fundraising $0

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $89,949 · program services $11,554 · management and general $78,395 · fundraising $0

  • 24d · Other expenses: UTILITIES

    total $56,324 · program services $29,226 · management and general $27,098 · fundraising $0

  • 24e · All other expenses

    total $158,936 · program services $85,651 · management and general $73,285

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,530,321 · end of year $3,607,818

  • 3 · Pledges and grants receivable

    beginning of year $217,039 · end of year $205,558

  • 4 · Accounts receivable

    beginning of year $561,766 · end of year $212,455

  • 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 $11,458 · end of year $21,571

  • 10a · Land, buildings and equipment: cost or other basis

    $1,425,867

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,079,466

  • 10c · Land, buildings and equipment, net

    beginning of year $286,192 · end of year $346,401

  • 11 · Investments: publicly traded securities

    beginning of year $376,931 · end of year $697,615

  • 15 · Other assets

    end of year $14,279

  • 17 · Accounts payable and accrued expenses

    beginning of year $321,645 · end of year $91,691

  • 19 · Deferred revenue

    beginning of year $719,036 · end of year $566,980

  • 25 · Other liabilities

    beginning of year $191,702 · end of year $170,597

  • 27 · Net assets without donor restrictions

    beginning of year $3,754,124 · end of year $4,279,229

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

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 $1,387,124

  • THE TRAINING AND TECHNICAL ASSISTANCE PROVIDES ASSISTANCE TO RURAL WATER SYSTEMS.

    Expenses $336,729

  • THE WATER AND WASTEWATER CIRCUIT RIDERS PROVIDE ONSITE TECHNICAL ASSISTANCE TO RURAL WATER AND SEWER SYSTEMS THROUGHOUT TENNESSEE.

    Expenses $791,525

  • THE TRAINING CENTER PROVIDES TECHNICAL TRAINING TO INDIVIDUALS THROUGHOUT TENNESSEE.

    Expenses $555,921

  • THE SOURCE WATER PROTECTION PROGRAM PROVIDES TECHNICAL ASSISTANCE IN THE FORMATION OF SOURCE WATER PROTECTION PLAN.

    Expenses $147,103

  • OTHER PROGRAM SERVICES THAT PROVIDE ASSISTANCE TO RURAL WATER AND SEWER SYSTEMS.

    Expenses $615,289

As filed on the 2024 return.

Listed in Part VII

  • NICK NEWMAN

    EXECUTIVE DIRECTOR

    Total calculated
    $207,208
    From this org
    $207,208
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $204,208
    Bonus
    $3,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $207,208

  • JOHN HAM

    UTILITY MANAGEMENT CONSULTANT

    Total calculated
    $172,010
    From this org
    $172,010
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $170,010
    Bonus
    $2,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $172,010

  • PENNY FUNK

    OFFICE DIRECTOR

    Total calculated
    $128,114
    From this org
    $128,114
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,414
    Bonus
    $3,700
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $128,114

  • BRENT OGLES

    EDUCATION DIRECTOR

    Total calculated
    $123,444
    From this org
    $123,444
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,444
    Bonus
    $3,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $123,444

  • DONALD SCHOLES

    ATTORNEY

    Total calculated
    $101,284
    From this org
    $101,284
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $97,584
    Bonus
    $3,700
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $101,284

  • BRUCE GILES

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • PHILLIP COMBS

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • ALLEN JOSLYN

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • CARTER WOODRUFF

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL JOHNSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ANTHONY PELHAM

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JAY MULLIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • CANDACE VANNASDALE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • FREDDIE WESTON JR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • CODY LOVETT

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ALLYSON HORNER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LAURA WHITE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SCOTT MILLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MICAH WESTERMAN

    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.

Provenance

Return type
form_990
Tax year
2024
Filed
17 April 2026
IRS schema version
2024v5.0
Source object
202641109349300609

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