DEL-CO WATER COMPANY INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: DEL-CO WATER COMPANY INC (EIN 31-0749383)
Tax period: 2023-05-01 to 2024-04-30
Filed: 2025-03-14
IRS object ID: 202540739349300004
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-03-14T08:13:35-04:00	ReturnTs
Tax Period End	2024-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311413363	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BHM CPA GROUP INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1 E CAMPUS VIEW BLVD STE 300	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43235	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	310749383	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DEL-CO WATER COMPANY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DEL-	BusinessNameControlTxt
Phone	7405487746	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6658 OLENTANGY RIVER ROAD	AddressLine1Txt
City	DELAWARE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43015	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL E STUDER	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	7405487746	PhoneNum
Signature	2024-01-15	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RYAN C HIXENBAUGH CPA	PreparerPersonNm
PTIN	P01052454	PTIN
Phone	6143895775	PhoneNum
Preparation	2025-03-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	GLENN R MARZLUF	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6658 OLENTANGY RIVER ROAD	AddressLine1Txt
City	DELAWARE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43015	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$62,254,268	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.DELCOWATER.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1969	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	PROVIDE WATER TO MEMBERSHIP.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	147	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$8,995	CYContributionsGrantsAmt
PY Program Service Revenue	$42,313,120	PYProgramServiceRevenueAmt
CY Program Service Revenue	$47,357,886	CYProgramServiceRevenueAmt
PY Investment Income	$819,825	PYInvestmentIncomeAmt
CY Investment Income	$1,573,716	CYInvestmentIncomeAmt
PY Other Revenue	$5,045,370	PYOtherRevenueAmt
CY Other Revenue	$13,313,671	CYOtherRevenueAmt
PY Total Revenue	$48,178,315	PYTotalRevenueAmt
CY Total Revenue	$62,254,268	CYTotalRevenueAmt
PY Grants And Similar Paid	$757,921	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$75,229	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$12,996,506	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$14,763,492	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$24,410,931	PYOtherExpensesAmt
CY Other Expenses	$28,524,653	CYOtherExpensesAmt
PY Total Expenses	$38,165,358	PYTotalExpensesAmt
CY Total Expenses	$43,363,374	CYTotalExpensesAmt
PY Revenues Less Expenses	$10,012,957	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$18,890,894	CYRevenuesLessExpensesAmt
Total Assets BOY	$330,609,064	TotalAssetsBOYAmt
Total Assets EOY	$349,360,665	TotalAssetsEOYAmt
Total Liabilities BOY	$32,523,729	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$30,863,194	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$298,085,335	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$318,497,471	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE WATER TO MEMBERSHIP.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE WATER SERVICE TO ITS MEMBERS, 54,575 MEMBERS SERVED.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	70	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	147	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$47,357,886	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$14,896,382	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	MICHAEL E STUDER	PersonNm
Phone	7405487746	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6658 OLENTANGY RIVER ROAD	AddressLine1Txt
City	DELAWARE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	43015	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TIMOTHY D MCNAMARA
DIRECTOR	4.00	Yes (X)	$4,950	$0	$0
ROBERT W JENKINS
SECRETARY	4.00	Yes (X)	$6,150	$0	$0	Yes (X)
MICHAEL D SHEETS
DIRECTOR	4.00	Yes (X)	$3,712	$0	$0
DAVID A BENDER
DIRECTOR	4.00	Yes (X)	$4,950	$0	$0
G MICHAEL DICKEY
TREASURER	4.00	Yes (X)	$4,950	$0	$0	Yes (X)
MARC ARMSTRONG
DIRECTOR	4.00	Yes (X)	$3,712	$0	$0
PAMALA HAWK
DIRECTOR	4.00	Yes (X)	$5,950	$0	$0
DOUGLAS D DAWSON
DIRECTOR	4.00	Yes (X)	$4,950	$0	$0
PERRY K TUDOR
DIRECTOR	4.00	Yes (X)	$1,485	$0	$0
GLENN R MARZLUF
GENERAL MANA	45.00		$252,850	$0	$50,528	Yes (X)
DAMON K DYE
PLANT SUPERI	45.00		$156,893	$0	$19,691		Yes (X)
SPENCER T SHELDON
SUPERINTENDE	45.00		$160,507	$0	$31,230		Yes (X)
MICHAEL E STUDER
CFO	45.00		$154,616	$0	$72,903	Yes (X)
THOMAS PRUETT
DIST SUPERIN	45.00		$146,039	$0	$16,342		Yes (X)
KRISTINA DYE
BUS OPER MAN	45.00		$149,605	$0	$14,511		Yes (X)
JASON RAFELD
LEGAL	45.00		$148,958	$0	$21,819		Yes (X)
BRIAN COGHLAN
COO	45.00		$130,327	$0	$21,819	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,340,604	TotalReportableCompFromOrgAmt
Total Other Compensation	$248,843	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	25	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
DOUGLAS P WIRT
6860 ST RT 19	MT GILEAD	OH	43338	INSTALLATION	$670,386
CORE & MAIN LP
1830 CRAIG PARK COURT	ST LOUIS	MO	63146	SUPPLIER	$600,528
ENTERPRISE SOLUTIONS CONSULTING
1150 CROSSPOINTE LANE	WEBSTER	NY	14580	SYSTEMS CONSULT	$411,568
WILLIAM HANSON
237 CRABAPPLE LANE	VALPARAISO	IN	46383	BUILDING	$267,251
LIMBACH HOLDING LLC
822 CLEVELAND AVE	COLUMBUS	OH	43201	IT CONSULTING	$247,323

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	19	CntrctRcvdGreaterThan100KCnt
Government Grants	$8,995	GovernmentGrantsAmt
Total Contributions	$8,995	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WATER SALES	221000	$34,943,833	$34,943,833
TAP FEES	221000	$12,046,004	$12,046,004
LATE PAYMENT PENALTIES	221000	$134,117	$134,117
OTHER	221000	$106,474	$106,474
FIRE LINE FEES	221000	$73,578	$73,578

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$53,880	TotalRevenueColumnAmt
Related Or Exempt Func Income	$53,880	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$47,357,886	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,549,515	TotalRevenueColumnAmt
Exclusion	$1,549,515	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$189,944	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$189,944	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$189,944	TotalRevenueColumnAmt
Exclusion	$189,944	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$24,201	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$24,201	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$24,201	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,201	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GAIN DEBT EXTINGUISHMENT	221000	$5,826,807	$5,826,807
DEVELOPER INFRASTRUCTURE	221000	$3,354,687	$3,354,687
PENSION CHANGE	221000	$2,924,564	$2,924,564

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,017,669	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,017,669	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$13,123,727	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$62,254,268	TotalRevenueColumnAmt
Related Or Exempt Func Income	$60,505,814	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,739,459	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$74,729	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$500	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$723,852	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$9,845,683	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,608,951	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,643,114	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$941,892	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$262,499	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$19,370	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,307,789	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$377,828	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$798,023	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$240,301	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$244,729	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$135,202	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$391,364	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$13,380,446	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$455,621	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
CHEMICALS	$2,600,733
SLUDGE REMOVAL	$2,010,211
MAINTENANCE & REPAIRS	$1,852,338
UTILITIES	$1,611,302

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,836,897	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$43,363,374	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$8,103,278	BOYAmt
EOY	$7,226,572	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$83,186	BOYAmt
EOY	$83,186	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,001,115	BOYAmt
EOY	$2,910,012	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$778,275	BOYAmt
EOY	$738,015	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$511,875,346	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$215,738,124	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$282,098,933	BOYAmt
EOY	$296,137,222	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$25,285,031	BOYAmt
EOY	$27,272,063	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$10,970,134	BOYAmt
EOY	$14,556,928	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$289,112	BOYAmt
EOY	$436,667	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$330,609,064	BOYAmt
EOY	$349,360,665	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,113,612	BOYAmt
EOY	$8,799,166	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,229,657	BOYAmt
EOY	$1,159,050	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$17,516,512	BOYAmt
EOY	$18,929,923	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,663,948	BOYAmt
EOY	$1,975,055	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$32,523,729	BOYAmt
EOY	$30,863,194	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$297,384,399	BOYAmt
EOY	$317,796,535	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$700,936	BOYAmt
EOY	$700,936	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$298,085,335	BOYAmt
EOY	$318,497,471	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$330,609,064	BOYAmt
EOY	$349,360,665	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$18,890,894	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,521,242	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,881,986	OtherCostOrOtherBasisAmt
Book Value	$15,881,986	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$129,724,308	OtherCostOrOtherBasisAmt
Depreciation	$55,425,671	DepreciationAmt
Book Value	$74,298,637	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,087,879	OtherCostOrOtherBasisAmt
Depreciation	$8,105,808	DepreciationAmt
Book Value	$3,982,071	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$354,181,173	OtherCostOrOtherBasisAmt
Depreciation	$152,206,645	DepreciationAmt
Book Value	$201,974,528	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$296,137,222	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CAPITAL LEASE	$1,377,721
DEPOSITS	$597,334

Field	Value	IRS element (for citing)
Total Liability	$1,975,055	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$63,775,510	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$1,521,242	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$1,521,242	RevenueNotReportedAmt
Revenue Subtotal	$62,254,268	RevenueSubtotalAmt
Total Revenue Per Form990	$62,254,268	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$43,363,374	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$43,363,374	ExpensesSubtotalAmt
Total Expenses Per Form990	$43,363,374	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	PART X LINE 2: THE COMPANY COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COMPANY ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2021, 2022 AND 2023 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable (5 entries)

Address Line1USAddress/AddressLine1Txt	Address Line2USAddress/AddressLine2Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt
MID-OHIO REGIONAL PLANNING COMMISSI
111 LIBERTY ST	SUITE 100	COLUMBUS	OH	43215	311009675	GOV	$30,000
ONE COLUMBUS
150 S FRONT ST	SUITE 200	COLUMBUS	OH	43215	271509190		$15,000
ASSOCIATION OF REGIONAL WATER ORGAN
1620 I ST NW SUITE 500		WASHINGTON	DC	200064027	521263300		$10,000
DELAWARE COUNTY FOUNDATION
737 ENTERPRISE DR	SUITE A	LEWIS CENTER	OH	43035	311450786		$7,500
STRATFORD ECOLOGICAL CENTER
3083 LIBERTY RD		DELAWARE	OH	43015	311312879		$5,200

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
GLENN R MARZLUF
GENERAL MANAGER/CEO	$252,850	$28,709	$21,819	$303,378
DAMON K DYE
PLANT SUPERINTENDENT	$156,893	$10,549	$9,142	$176,584
SPENCER T SHELDON
SUPERINTENDENT	$160,507	$17,675	$13,555	$191,737
MICHAEL E STUDER
CFO	$154,616	$59,348	$13,555	$227,519
THOMAS PRUETT
DIST SUPERINTENDENT	$146,039	$2,787	$13,555	$162,381
KRISTINA DYE
BUS OPER MANAGER	$149,605	$5,369	$9,142	$164,116
JASON RAFELD
LEGAL	$148,958		$21,819	$170,777
BRIAN COGHLAN
COO	$130,327		$21,819	$152,146

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PAGE 1, PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	SPOUSES OF BOARD MEMBERS MAY ATTEND THE ANNUAL NATIONAL RURAL WATER ASSOCIATION MEETING.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2	DAMON DYE KHRISTINA DYE SUPERINTENDE CBO SPOUSE DOUG DAWSON MICHAEL D. SHEETS DIRECTOR DIRECTOR ARMS LENGTH RENTAL DOUG DAWSON TIM MCNAMARA DIRECTOR DIRECTOR ARMS LENGTH RENTAL
FORM 990, PAGE 6, PART VI, LINE 6	DEL-CO IS A MEMBER-OWNED WATER COMPANY. ALL WATER USERS ARE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT DIRECTORS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	ALL ACTIONS OF THE BOARD ARE SUBJECT TO COMMENTS AND INPUT BY THE MEMBERSHIP AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 WAS DISTRIBUTED TO THE FINANCE COMMITTEE, BOARD PRESIDENT, THE GENERAL MANAGER/CEO AND THE CFO FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF DIRECTORS MONITORS COMPLIANCE THROUGH INQUIRY AND PERSONAL KNOWLEDGE.
FORM 990, PAGE 6, PART VI, LINE 15A	THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS MEETS ANNUALLY TO PREPARE A PERFORMANCE REVIEW OF THE GENERAL MANAGER/CEO AND MAKE A SALARY RECOMMENDATION TO THE BOARD. THE BOARD OF DIRECTORS APPROVES THE GENERAL MANAGER/CEO'S SALARY.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT DEL-CO'S ADMINISTRATION OFFICE. AUDITED FINANCIAL STATEMENTS ARE DISTRIBUTED TO MEMBERS ATTENDING THE ANNUAL MEETING OR MEMBERS MAY REQUEST THEM IN WRITING FROM THE GENERAL MANAGER/CEO.