DEL-CO WATER COMPANY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: DEL-CO WATER COMPANY INC (EIN 31-0749383)
Tax period: 2022-05-01 to 2023-04-30
Filed: 2024-03-15
IRS object ID: 202440759349301829
Schema version: 2022v5.0
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	2024-03-15T16:32:42-04:00	ReturnTs
Tax Period End	2023-04-30	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	2022-05-01	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	2024-03-15	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHAEL E	PersonFirstNm
Person Last	STUDER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	2024-03-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	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	$48,178,315	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	134	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$42,057,373	PYProgramServiceRevenueAmt
CY Program Service Revenue	$42,313,120	CYProgramServiceRevenueAmt
PY Investment Income	$1,158,389	PYInvestmentIncomeAmt
CY Investment Income	$819,825	CYInvestmentIncomeAmt
PY Other Revenue	$8,374,003	PYOtherRevenueAmt
CY Other Revenue	$5,045,370	CYOtherRevenueAmt
PY Total Revenue	$51,589,765	PYTotalRevenueAmt
CY Total Revenue	$48,178,315	CYTotalRevenueAmt
CY Grants And Similar Paid	$757,921	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$11,960,880	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$12,996,506	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$22,375,429	PYOtherExpensesAmt
CY Other Expenses	$24,410,931	CYOtherExpensesAmt
PY Total Expenses	$34,336,309	PYTotalExpensesAmt
CY Total Expenses	$38,165,358	CYTotalExpensesAmt
PY Revenues Less Expenses	$17,253,456	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$10,012,957	CYRevenuesLessExpensesAmt
Total Assets BOY	$318,753,806	TotalAssetsBOYAmt
Total Assets EOY	$330,609,064	TotalAssetsEOYAmt
Total Liabilities BOY	$30,890,825	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$32,523,729	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$287,862,981	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$298,085,335	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE WATER TO MEMBERSHIP.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE WATER SERVICE TO ITS MEMBERS, 53,760 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	54	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	134	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	$42,313,120	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$4,500,052	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	false	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 (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TIMOTHY D MCNAMARA
DIRECTOR	4.00	Yes (X)	$4,650	$0	$0
ROBERT W JENKINS
SECRETARY	4.00	Yes (X)	$5,850	$0	$0	Yes (X)
BRIAN COGHLAN
DIRECTOR	40.00	Yes (X)	$14,621	$0	$765
DAVID A BENDER
PRESIDENT	4.00	Yes (X)	$5,150	$0	$0	Yes (X)
G MICHAEL DICKEY
TREASURER	4.00	Yes (X)	$4,650	$0	$0	Yes (X)
BRUCE A BLACKSTON
DIRECTOR	4.00	Yes (X)	$3,000	$0	$0
PAMALA HAWK
DIRECTOR	4.00	Yes (X)	$4,850	$0	$0
DOUGLAS D DAWSON
DIRECTOR	4.00	Yes (X)	$4,650	$0	$0
PERRY K TUDOR
VICE PRESIDE	4.00	Yes (X)	$4,650	$0	$0	Yes (X)
GLENN R MARZLUF
GENERAL MANA	40.00		$248,411	$0	$13,242	Yes (X)
SHANE F CLARK
DEPUTY GEN M	40.00		$195,969	$0	$60,453		Yes (X)
DAMON K DYE
PLANT SUPERI	40.00		$150,334	$0	-$5,696			Yes (X)
SPENCER T SHELDON
SUPERINTENDE	40.00		$154,229	$0	-$9,399			Yes (X)
ANTHONY J WELLS
IT MANAGER	40.00		$123,835	$0	-$11,568			Yes (X)
MICHAEL E STUDER
CFO	40.00		$143,875	$0	$29,750	Yes (X)
THOMAS PRUETT
DIST SUPERIN	40.00		$144,263	$0	-$10,095			Yes (X)
KRISTINA DYE
BUS OPER MAN	40.00		$144,789	$0	-$10,868	Yes (X)
DOYLE WHITED
MAINTENANCE	40.00		$135,321	$0	$25,992			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,493,097	TotalReportableCompFromOrgAmt
Total Other Compensation	$82,576	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	24	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
CORE & MAIN LP
1830 CRAIG PARK COURT	ST LOUIS	MO	63146	CONSULTING	$579,198
CLARK ROAD UTILITIES LLC
6860 ST RT 19	MT GILEAD	OH	43338	TRUCKING	$407,097
D&P CONSTRUCTION CO
495 E CLARK RD	WOOSTER	OH	44691	HAULING/DISPOSA	$286,378
LIMBACH FACILITY SERVICES
822 CLEVELAND AVE	COLUMBUS	OH	43201	BUILDING SYSTEM	$157,270
TRIAD ARCHITECTS LTD
172 E STATE ST 600	COLUMBUS	OH	43215	ARCHITECTURAL	$129,376

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
WATER SALES	221000	$31,710,704	$31,710,704
TAP FEES	221000	$10,202,281	$10,202,281
OTHER	221000	$185,198	$185,198
LATE PAYMENT PENALTIES	221000	$162,322	$162,322
BACKFLOW TESTER FEES	221000	$41,125	$41,125

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,490	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,490	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$42,313,120	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$741,260	TotalRevenueColumnAmt
Exclusion	$741,260	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$116,731	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$116,731	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$116,731	TotalRevenueColumnAmt
Exclusion	$116,731	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$78,565	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$78,565	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$78,565	TotalRevenueColumnAmt
Exclusion	$78,565	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
DEVELOPER INFRASTRUCTURE	221000	$3,933,409	$3,933,409
PENSION CHANGE	221000	$545,318	$545,318
ENGINEER PLAN INSPECTION	221000	$370,974	$370,974

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$78,938	TotalRevenueColumnAmt
Related Or Exempt Func Income	$78,938	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$4,928,639	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$48,178,315	TotalRevenueColumnAmt
Related Or Exempt Func Income	$47,241,759	RelatedOrExemptFuncIncomeAmt
Exclusion	$936,556	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$756,921	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$1,000	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$878,457	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$8,273,467	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,632,024	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,454,778	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$757,780	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$81,101	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$47,318	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$941,269	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$452,958	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$683,129	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$190,048	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$283,052	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$408,514	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,432,773	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$412,422	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
CHEMICALS	$2,149,423
MAINTENANCE & REPAIRS	$1,651,717
UTILITIES	$1,425,278
MATERIALS & SUPPLIES	$888,404

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,363,525	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$38,165,358	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	$25,373,747	BOYAmt
EOY	$8,103,278	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$116,520	BOYAmt
EOY	$83,186	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,063,549	BOYAmt
EOY	$3,001,115	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,442,225	BOYAmt
EOY	$778,275	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$484,970,653	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$202,871,720	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$268,133,069	BOYAmt
EOY	$282,098,933	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$19,189,547	BOYAmt
EOY	$25,285,031	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,435,149	BOYAmt
EOY	$10,970,134	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$289,112	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$318,753,806	BOYAmt
EOY	$330,609,064	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,775,483	BOYAmt
EOY	$12,113,612	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$1,229,657	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$17,878,899	BOYAmt
EOY	$17,516,512	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,236,443	BOYAmt
EOY	$1,663,948	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$30,890,825	BOYAmt
EOY	$32,523,729	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	$287,162,045	BOYAmt
EOY	$297,384,399	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	$287,862,981	BOYAmt
EOY	$298,085,335	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$318,753,806	BOYAmt
EOY	$330,609,064	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$10,012,957	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$209,397	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	$11,845,939	OtherCostOrOtherBasisAmt
Book Value	$11,845,939	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$128,618,715	OtherCostOrOtherBasisAmt
Depreciation	$51,963,963	DepreciationAmt
Book Value	$76,654,752	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,140,201	OtherCostOrOtherBasisAmt
Depreciation	$7,604,682	DepreciationAmt
Book Value	$3,535,519	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$333,365,798	OtherCostOrOtherBasisAmt
Depreciation	$143,303,075	DepreciationAmt
Book Value	$190,062,723	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$282,098,933	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CAPITAL LEASE	$1,088,207
DEPOSITS	$575,741

Field	Value	IRS element (for citing)
Total Liability	$1,663,948	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$48,387,712	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$209,397	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$209,397	RevenueNotReportedAmt
Revenue Subtotal	$48,178,315	RevenueSubtotalAmt
Total Revenue Per Form990	$48,178,315	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$38,165,358	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$38,165,358	ExpensesSubtotalAmt
Total Expenses Per Form990	$38,165,358	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 2020, 2021 AND 2022 ARE STILL OPEN AND SUBJECT TOEXAMINATION BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (4 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
ASSOCIATION OF REGIONAL WATER ORGAN
1620 I ST NW SUITE 500		WASHINGTON	DC	200064027	521263300		$10,000
THE FOUNDATION OF KNOX COMMUNITY HO
1330 COSHOCTON RD		MOUNT VERNON	OH	43050	311081020		$5,200
DELAWARE COUNTY FOUNDATION
737 ENTERPRISE DR	SUITE A	LEWIS CENTER	OH	43035	311450786		$706,721

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 (4 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
GLENN R MARZLUF
GENERAL MANAGER/CEO	$248,411	$8,652	$4,590	$261,653
SHANE F CLARK
DEPUTY GEN MANAGER	$195,969	$55,863	$4,590	$256,422
MICHAEL E STUDER
CFO	$143,875	$25,160	$4,590	$173,625
DOYLE WHITED
MAINTENANCE SUPERINT	$135,321	$21,402	$4,590	$161,313

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 (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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.