The Allen County Regional Water & Sewer District (ACRWSD) is organized as an independent political entity of the State of Indiana and as a body corporate and political.  The general purpose, for which the District exists, is to provide for the collection and disposal of sewage and distribution of water.  The District is a not-for-profit entity meaning no part of the assets, income or profit is distributable, or insures benefit of, its trustees or officers.

The governance of the District, and the direction of its works and the control of its property and assets shall be vested in the Board of Trustees consisting of seven voting members:  (3) appointed by the Allen County Board of Commissioners;  (2) appointed by the Mayor of the City of Fort Wayne; (1) appointed by the Allen County Council and (1) appointed from the Fort Wayne-Allen County Board of Health.  The District is not formed for pecuniary or financial gain and no part of the assets, income, or profit of the District is distributable to, or inures to the benefit of its trustees or officers.