Civic Intelligence

Rathbun Regional Water

EIN 23-7189705 • 501(c)12 • Centerville, IA

View Organization Page

Profile

To provide water to residents and communities in south central and southeast iowa as well as to public water supply districts and communities in northern missouri.

16166 Hwy J29Centerville, IA 52544

www.rrwa.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

9th percentile

0.25x

Higher debt load relative to assets than 9% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

1.62x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Net Margin

92nd percentile

11%

Higher net margin than 92% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$197,050

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Asset Growth

48th percentile

4.2%

Faster asset growth than 48% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

5.9%

Faster revenue growth than 60% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$156,456,677

Up $7,416,553 (+5.0%) from 2022

Liabilities

Up

$39,211,765

Up $1,683,308 (+4.5%) from 2022

Net Assets

Up

$117,244,912

Up $5,733,245 (+5.1%) from 2022

Operations
Liabilities / Revenue58th percentileNet Margin92nd percentile

Revenue

Down

$24,194,343

Down $3,500,129 (-13%) from 2022

Expenses

Up

$21,530,019

Up $2,635,533 (+14%) from 2022

Net Income

Down

$2,664,324

Down $6,135,662 (-70%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2013: $136,337,701Liabilities 2013: $53,955,993Net Assets 2013: $82,381,7082013Assets 2015: $139,911,533Liabilities 2015: $51,522,211Net Assets 2015: $88,389,3222015Assets 2017: $140,753,725Liabilities 2017: $48,938,788Net Assets 2017: $91,814,9372017Assets 2019: $143,261,649Liabilities 2019: $44,618,105Net Assets 2019: $98,643,5442019Assets 2020: $143,628,640Liabilities 2020: $42,271,458Net Assets 2020: $101,357,1822020Assets 2021: $143,535,509Liabilities 2021: $40,186,910Net Assets 2021: $103,348,5992021Assets 2022: $149,040,124Liabilities 2022: $37,528,457Net Assets 2022: $111,511,6672022Assets 2024: $156,456,677Liabilities 2024: $39,211,765Net Assets 2024: $117,244,9122024

Highlighted filing

2024

Assets$156,456,677
Liabilities$39,211,765
Net Assets$117,244,912
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Revenue 2013: $16,105,189Expenses 2013: $13,975,899Net Income 2013: $2,129,2902013Revenue 2015: $17,503,961Expenses 2015: $14,381,015Net Income 2015: $3,122,9462015Revenue 2017: $18,588,373Expenses 2017: $16,424,867Net Income 2017: $2,163,5062017Revenue 2019: $18,575,111Expenses 2019: $17,429,697Net Income 2019: $1,145,4142019Revenue 2020: $20,059,925Expenses 2020: $17,583,529Net Income 2020: $2,476,3962020Revenue 2021: $19,524,917Expenses 2021: $17,272,813Net Income 2021: $2,252,1042021Revenue 2022: $27,694,472Expenses 2022: $18,894,486Net Income 2022: $8,799,9862022Revenue 2024: $24,194,343Expenses 2024: $21,530,019Net Income 2024: $2,664,3242024

Highlighted filing

2024

Revenue$24,194,343
Expenses$21,530,019
Net Income$2,664,324
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$156,456,677
Liabilities
$39,211,765
Net assets
$117,244,912
Revenue
$24,194,343
Expenses
$21,530,019
Net income
$2,664,324
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$156$39.2$117$24.2$21.5$2.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$149$37.5$112$27.7$18.9$8.80
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$144$40.2$103$19.5$17.3$2.25
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$144$42.3$101$20.1$17.6$2.48
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$143$44.6$98.6$18.6$17.4$1.15
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$141$48.9$91.8$18.6$16.4$2.16
2015Detailed filing. Detailed filing data is available for this year.$140$51.5$88.4$17.5$14.4$3.12
2013Detailed filing. Detailed filing data is available for this year.$136$54.0$82.4$16.1$14.0$2.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 25, 2025
Return Version
2024v5.0
Gross Receipts
$24,209,399
Mission and Program Overview

Mission

To provide water to residents and communities in south central and southeast iowa as well as to public water supply districts and communities in northern missouri.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$116,873,344$119,036,195▲ $2,162,851
Savings and Temporary Cash Investments$27,833,963$31,664,938▲ $3,830,975
Accounts Receivable$1,924,277$1,962,693▲ $38,416
Inventories for Sale or Use$1,541,480$1,833,945▲ $292,465
Prepaid Expenses and Deferred Charges$248,139$238,857▼ $9,282
Cash and Non-Interest-Bearing Accounts$175$175→ $0
Total Assets$150,145,781$156,456,677▲ $6,310,896
Other Assets Total$1,724,403$1,719,874▼ $4,529
Liabilities
Mortgage Notes Payable Secured by Investment Property$33,864,735$36,876,974▲ $3,012,239
Accounts Payable and Accrued Expenses$1,681,104$2,334,791▲ $653,687
Total Liabilities$35,545,839$39,211,765▲ $3,665,926
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,599,942$117,244,912▲ $2,644,970
Total Net Assets Fund Balance$114,599,942$117,244,912▲ $2,644,970
Total Liabilities and Net Assets / Fund Balance$150,145,781$156,456,677▲ $6,310,896

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$89,443,924$64,323,920$153,767,844
Buildings$24,573,871$21,868,528$46,442,399
Equipment$4,252,330$7,316,630$11,568,960
Land$766,070-$766,070
Compensation and Service Providers
Top Officer Pay6th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rod GlosserCEOFT$161,785$35,265$197,050
Garry SchillerDirector-$5,514-$5,514
Curt FrankDirector-$5,125-$5,125
Charla WarnerDirector-$5,082-$5,082
Doug GobenSecretary/tr-$4,266-$4,266
Dennis AmossVice Chairma-$3,869-$3,869
Ken WuthrichDirector-$3,572-$3,572
Randy EddyChairman-$3,474-$3,474
Revenue and Support

Revenue Composition

Contributions and Grants
$869,700
Program Service Revenue
$21,988,047
Investment Income
$1,336,596
Other Revenue
$0
Change in Net Assets
$2,664,324

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,859,994
Revenue Not Reported on Financial Statements
$334,349
Revenue Not Reported on Form 990
$-19,354
Other Revenue Adjustments
$334,349
Total Revenue per Audited Statements
$23,840,640
Total Revenue per Form 990
$24,194,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,720,495
Salaries, Compensation, and Employee Benefits$6,809,524
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$4,567,859
Depreciation Depletion---$4,359,810
Other Employee Benefits---$2,044,615
Interest---$1,385,625
Occupancy---$1,064,376
Other Expenses---$900,255
Office Expenses---$343,702
Fees for Services Other---$226,816
Current Officers, Directors, Trustees, and Key Employees---$197,050
Insurance---$189,599
Travel---$141,189
Information Technology---$89,000
Fees for Services Accounting---$29,436
All Other Expenses---$-736,934
Total Functional Expenses$0$0$0$21,530,019

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$21,530,019
Expenses per Audited Statements$21,196,810
Total Expenses per Audited Statements$21,196,810
Expenses Not Reported on Financial Statements$333,209
Other Expense Adjustments$333,209
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“When a hookup is connected, the corresponding owner pays a fee to rathbun regional water as a membership fee and is considered a member as long as they maintain the hookup in the rural water district.”

Form 990, Page 6, Part VI, Line 7A

“Board members serve a three year term. When their term is expiring, a nominating committee recommends individuals, which must be a rathbun regional water member, to be placed on the ballot. Individuals may also be placed on the ballot by petition. These individuals are then voted on by members in attendance of the annual meeting in february.”

Form 990, Page 6, Part VI, Line 11B

“A draft of the form 990 is presented to the cfo for review. Upon approval, a final draft of the form 990 is prepared and submitted to the internal revenue service.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for executive director is set by entire board of directors after confidential employee evaluation forms are completed and performance is discussed in closed session without executive director present. Salary comparisons with other similar entities is utilized during this process. Top management and other officers go through a similar process, however the executive director is involved with the board in closed session. No independent/outside individuals are utilized to review and/or approve compensation.”

Form 990, Page 6, Part VI, Line 15B

“Compensation for executive director is set by entire board of directors after confidential employee evaluation forms are completed and performance is discussed in closed session without executive director present. Salary comparisons with other similar entities is utilized during this process. Top management and other officers go through a similar process, however the executive director is involved with the board in closed session. No independent/outside individuals are utilized to review and/or approve compensation.”

Form 990, Page 6, Part VI, Line 19

“Made available upon request”

Filing and Contact Details

Filer

Filer Name
Rathbun Regional Water
EIN
23-7189705
Phone
6416472416
Address
16166 HWY J29, CENTERVILLE, IA 52544

Signing Officer

Name
Rod Glosser
Title
CEO
Phone
6416472416
Signed
2025-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Eddy
Formed
1976
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
70

Preparer

Firm
Forge Financial & Management Consulting
Address
1245 JORDAN CREEK PKWY STE 100, WEST DES MOINES, IA 50266-2343
Preparer
Dan Montgomery CPA
Phone
5156203050
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from federal and state income taxes under section 501(c)(12) of the internal revenue code. However, income from certain activities not directly related to the association's tax-exempt purpose is subject to taxation as unrelated business income. There was no tax liability for the years ended december 31, 2024 and 2023. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Schedule D, Page 4, Part XI, Line 4B

“Patronage dividend income 141,346 construction supplies 153,548 miscellaneous expenses 38,315 member deposits 1,140”

Schedule D, Page 4, Part XII, Line 4B

“Patronage dividend income 141,346 construction supplies 153,548 miscellaneous expenses 38,315”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/OtherExpensesGrp/TotalAmt12211238
IRS990/OtherExpensesGrp/TotalAmt21916269
IRS990/OtherExpensesGrp/TotalAmt3900255
IRS990/OtherSalariesAndWagesGrp/TotalAmt04567859
IRS990/OtherSourcesGrossIncomeAmt02426372
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0248139
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0238857
IRS990/PrincipalOfficerNm0RANDY EDDY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/BusinessCd3221000
IRS990/ProgramServiceRevenueGrp/BusinessCd4221000
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1CONSTRUCTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2WASTE WATER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3CONNECTION FEES
IRS990/ProgramServiceRevenueGrp/Desc4OTHER OPERATING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt019929099
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11420775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2250748
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3182405
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4165709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt019929099
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11420775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2250748
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3182405
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4165709
IRS990/ProgSrvcAccomActy2Grp/Desc0COLLECTION AND TREATMENT OF WASTEWATER: 737 AVERAGE ACTIVE CUSTOMERS AT 12 -31-2024 AND 25,271,000 GALLONS BILLED IN 2024.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01144136
IRS990/PYOtherExpensesAmt013674730
IRS990/PYProgramServiceRevenueAmt021708931
IRS990/PYRevenuesLessExpensesAmt02992568
IRS990/PYSalariesCompEmpBnftPaidAmt06185769
IRS990/PYTotalExpensesAmt019860499
IRS990/PYTotalRevenueAmt022853067
IRS990/ReconcilationRevenueExpnssAmt02664324
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt027833963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt031664938
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt024573871
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021868528
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt046442399
IRS990ScheduleD/EquipmentGrp/BookValueAmt04252330
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07316630
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011568960
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0333209
IRS990ScheduleD/ExpensesSubtotalAmt021196810
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0766070
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0766070
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-19354
IRS990ScheduleD/OtherExpensesNotIncludedAmt0333209
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt089443924
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt064323920
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0153767844
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0334349
IRS990ScheduleD/RevenueNotReportedAmt0-19354
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0334349
IRS990ScheduleD/RevenueSubtotalAmt023859994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PATRONAGE DIVIDEND INCOME 141,346 CONSTRUCTION SUPPLIES 153,548 MISCELLANEOUS EXPENSES 38,315 MEMBER DEPOSITS 1,140
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PATRONAGE DIVIDEND INCOME 141,346 CONSTRUCTION SUPPLIES 153,548 MISCELLANEOUS EXPENSES 38,315
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0119036195
IRS990ScheduleD/TotalExpensesPerForm990Amt021530019
IRS990ScheduleD/TotalRevenuePerForm990Amt024194343
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt023840640
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt021196810
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0161785
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt035180
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt085
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROD GLOSSER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0197050
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHEN A HOOKUP IS CONNECTED, THE CORRESPONDING OWNER PAYS A FEE TO RATHBUN REGIONAL WATER AS A MEMBERSHIP FEE AND IS CONSIDERED A MEMBER AS LONG AS THEY MAINTAIN THE HOOKUP IN THE RURAL WATER DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS SERVE A THREE YEAR TERM. WHEN THEIR TERM IS EXPIRING, A NOMINATING COMMITTEE RECOMMENDS INDIVIDUALS, WHICH MUST BE A RATHBUN REGIONAL WATER MEMBER, TO BE PLACED ON THE BALLOT. INDIVIDUALS MAY ALSO BE PLACED ON THE BALLOT BY PETITION. THESE INDIVIDUALS ARE THEN VOTED ON BY MEMBERS IN ATTENDANCE OF THE ANNUAL MEETING IN FEBRUARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS PRESENTED TO THE CFO FOR REVIEW. UPON APPROVAL, A FINAL DRAFT OF THE FORM 990 IS PREPARED AND SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR EXECUTIVE DIRECTOR IS SET BY ENTIRE BOARD OF DIRECTORS AFTER CONFIDENTIAL EMPLOYEE EVALUATION FORMS ARE COMPLETED AND PERFORMANCE IS DISCUSSED IN CLOSED SESSION WITHOUT EXECUTIVE DIRECTOR PRESENT. SALARY COMPARISONS WITH OTHER SIMILAR ENTITIES IS UTILIZED DURING THIS PROCESS. TOP MANAGEMENT AND OTHER OFFICERS GO THROUGH A SIMILAR PROCESS, HOWEVER THE EXECUTIVE DIRECTOR IS INVOLVED WITH THE BOARD IN CLOSED SESSION. NO INDEPENDENT/OUTSIDE INDIVIDUALS ARE UTILIZED TO REVIEW AND/OR APPROVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR EXECUTIVE DIRECTOR IS SET BY ENTIRE BOARD OF DIRECTORS AFTER CONFIDENTIAL EMPLOYEE EVALUATION FORMS ARE COMPLETED AND PERFORMANCE IS DISCUSSED IN CLOSED SESSION WITHOUT EXECUTIVE DIRECTOR PRESENT. SALARY COMPARISONS WITH OTHER SIMILAR ENTITIES IS UTILIZED DURING THIS PROCESS. TOP MANAGEMENT AND OTHER OFFICERS GO THROUGH A SIMILAR PROCESS, HOWEVER THE EXECUTIVE DIRECTOR IS INVOLVED WITH THE BOARD IN CLOSED SESSION. NO INDEPENDENT/OUTSIDE INDIVIDUALS ARE UTILIZED TO REVIEW AND/OR APPROVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0150145781
IRS990/TotalAssetsEOYAmt0156456677
IRS990/TotalAssetsGrp/BOYAmt0150145781
IRS990/TotalAssetsGrp/EOYAmt0156456677
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0869700
IRS990/TotalEmployeeCnt070
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt021530019
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035545839
IRS990/TotalLiabilitiesEOYAmt039211765
IRS990/TotalLiabilitiesGrp/BOYAmt035545839
IRS990/TotalLiabilitiesGrp/EOYAmt039211765
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114599942
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117244912
IRS990/TotalOtherCompensationAmt035265
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt039311
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt039311
IRS990/TotalProgramServiceRevenueAmt021988047
IRS990/TotalReportableCompFromOrgAmt0192687
IRS990/TotalRevenueGrp/ExclusionAmt01156525
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022168118
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024194343
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150145781
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156456677
IRS990/TravelGrp/TotalAmt0141189
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018365 HWY 5
IRS990/USAddress/CityNm0CENTERVILLE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052544
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.RRWA.NET
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROD GLOSSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06416472416
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RATHBUN REGIONAL WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0RATH
ReturnHeader/Filer/EIN0237189705
ReturnHeader/Filer/PhoneNum06416472416
ReturnHeader/Filer/USAddress/AddressLine1Txt016166 HWY J29
ReturnHeader/Filer/USAddress/CityNm0CENTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052544
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0882802798
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORGE FINANCIAL & MANAGEMENT CONSULTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01245 JORDAN CREEK PKWY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0502662343
ReturnHeader/PreparerPersonGrp/PhoneNum05156203050
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN MONTGOMERY CPA
ReturnHeader/ReturnTs02025-07-28T10:08:15-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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