Civic Intelligence

West Central Iowa Rural Water

EIN 42-0955698 • 501(c)12 • Manning, IA

Profile

Water services. The association provides water to the members in rural west central iowa. The association also provides water and sewer services to several small towns.

1607 Enterprise Street PO Box 186Manning, IA 51455

wcirwa.com

Siviq Scores

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

Liabilities / Assets

45th percentile

0.45x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

3.73x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

70th percentile

11%

Higher net margin than 70% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

17th percentile

$96,104

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Asset Growth

89th percentile

13%

Faster asset growth than 89% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

20th percentile

-1.1%

Faster revenue growth than 20% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$33,970,957

Up $3,837,450 (+13%) from 2023

Liabilities

Up

$15,317,877

Up $3,395,882 (+28%) from 2023

Net Assets

Up

$18,653,080

Up $441,568 (+2.4%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin70th percentile

Revenue

Down

$4,102,876

Down $44,374 (-1.1%) from 2023

Expenses

Up

$3,667,199

Up $260,139 (+7.6%) from 2023

Net Income

Down

$435,677

Down $304,513 (-41%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$40M$30M$20M$10M$0Assets 2010: $30,234,163Liabilities 2010: $14,514,319Net Assets 2010: $15,719,8442010Assets 2011: $30,028,757Liabilities 2011: $14,367,910Net Assets 2011: $15,660,8472011Assets 2012: $29,766,396Liabilities 2012: $14,057,883Net Assets 2012: $15,708,5132012Assets 2013: $29,411,167Liabilities 2013: $13,762,148Net Assets 2013: $15,649,0192013Assets 2014: $29,074,159Liabilities 2014: $13,487,524Net Assets 2014: $15,586,6352014Assets 2015: $30,530,521Liabilities 2015: $14,997,781Net Assets 2015: $15,532,7402015Assets 2016: $30,510,985Liabilities 2016: $14,592,586Net Assets 2016: $15,918,3992016Assets 2017: $30,321,122Liabilities 2017: $14,296,703Net Assets 2017: $16,024,4192017Assets 2018: $30,003,444Liabilities 2018: $13,986,136Net Assets 2018: $16,017,3082018Assets 2019: $29,666,147Liabilities 2019: $13,633,920Net Assets 2019: $16,032,2272019Assets 2020: $30,055,152Liabilities 2020: $13,412,886Net Assets 2020: $16,642,2662020Assets 2021: $29,310,441Liabilities 2021: $12,318,093Net Assets 2021: $16,992,3482021Assets 2022: $29,302,944Liabilities 2022: $11,868,449Net Assets 2022: $17,434,4952022Assets 2023: $30,133,507Liabilities 2023: $11,921,995Net Assets 2023: $18,211,5122023Assets 2024: $33,970,957Liabilities 2024: $15,317,877Net Assets 2024: $18,653,0802024

Highlighted filing

2024

Assets$33,970,957
Liabilities$15,317,877
Net Assets$18,653,080
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,700,1492010Expenses 2011: $2,810,0082011Expenses 2012: $2,851,4602012Revenue 2013: $2,763,033Expenses 2013: $2,856,271Net Income 2013: -$93,2382013Revenue 2014: $2,874,371Expenses 2014: $2,957,605Net Income 2014: -$83,2342014Revenue 2015: $2,724,662Expenses 2015: $2,803,857Net Income 2015: -$79,1952015Revenue 2016: $3,345,701Expenses 2016: $2,983,815Net Income 2016: $361,8862016Revenue 2017: $3,096,993Expenses 2017: $3,011,348Net Income 2017: $85,6452017Revenue 2018: $3,132,247Expenses 2018: $3,162,608Net Income 2018: -$30,3612018Revenue 2019: $3,239,759Expenses 2019: $3,249,691Net Income 2019: -$9,9322019Revenue 2020: $3,476,537Expenses 2020: $3,299,374Net Income 2020: $177,1632020Revenue 2021: $3,642,249Expenses 2021: $3,319,450Net Income 2021: $322,7992021Revenue 2022: $3,775,113Expenses 2022: $3,344,432Net Income 2022: $430,6812022Revenue 2023: $4,147,250Expenses 2023: $3,407,060Net Income 2023: $740,1902023Revenue 2024: $4,102,876Expenses 2024: $3,667,199Net Income 2024: $435,6772024

Highlighted filing

2024

Revenue$4,102,876
Expenses$3,667,199
Net Income$435,677
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,970,957
Liabilities
$15,317,877
Net assets
$18,653,080
Revenue
$4,102,876
Expenses
$3,667,199
Net income
$435,677
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.0$15.3$18.7$4.10$3.67$0.44
2023Detailed filing. Detailed filing data is available for this year.$30.1$11.9$18.2$4.15$3.41$0.74
2022Detailed filing. Detailed filing data is available for this year.$29.3$11.9$17.4$3.78$3.34$0.43
2021Detailed filing. Detailed filing data is available for this year.$29.3$12.3$17.0$3.64$3.32$0.32
2020Detailed filing. Detailed filing data is available for this year.$30.1$13.4$16.6$3.48$3.30$0.18
2019Detailed filing. Detailed filing data is available for this year.$29.7$13.6$16.0$3.24$3.25$0.01
2018Detailed filing. Detailed filing data is available for this year.$30.0$14.0$16.0$3.13$3.16$0.03
2017Detailed filing. Detailed filing data is available for this year.$30.3$14.3$16.0$3.10$3.01$0.09
2016Detailed filing. Detailed filing data is available for this year.$30.5$14.6$15.9$3.35$2.98$0.36
2015Detailed filing. Detailed filing data is available for this year.$30.5$15.0$15.5$2.72$2.80$0.08
2014Detailed filing. Detailed filing data is available for this year.$29.1$13.5$15.6$2.87$2.96$0.08
2013Detailed filing. Detailed filing data is available for this year.$29.4$13.8$15.6$2.76$2.86$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.8$14.1$15.7$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.0$14.4$15.7$2.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.2$14.5$15.7$2.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 18, 2025
Return Version
2024v5.0
Gross Receipts
$4,103,701
Mission and Program Overview

Mission

Water services the association provides water to the members in rural west central iowa. The association also provides water and sewer services to several small towns.

Water services. The association provides water to the members in rural west central iowa. The association also provides water and sewer services to several small towns.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$24,030,432$23,476,273▼ $554,159
Savings and Temporary Cash Investments$3,681,182$3,823,318▲ $142,136
Accounts Receivable$539,748$438,203▼ $101,545
Cash and Non-Interest-Bearing Accounts$339,369$321,122▼ $18,247
Other Notes and Loans Receivable, Net$260,181$249,748▼ $10,433
Inventories for Sale or Use$233,284$229,654▼ $3,630
Investments in Publicly Traded Securities$138,582$157,962▲ $19,380
Prepaid Expenses and Deferred Charges$69,157$70,590▲ $1,433
Total Assets$30,133,507$33,970,957▲ $3,837,450
Other Assets Total$841,572$5,204,087▲ $4,362,515
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,421,765$14,265,829▲ $2,844,064
Accounts Payable and Accrued Expenses$474,941$844,845▲ $369,904
Other Liabilities$25,289$207,203▲ $181,914
Total Liabilities$11,921,995$15,317,877▲ $3,395,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$18,211,512$18,653,080▲ $441,568
Total Net Assets Fund Balance$18,211,512$18,653,080▲ $441,568
Total Liabilities and Net Assets / Fund Balance$30,133,507$33,970,957▲ $3,837,450

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,898,694$22,089,956$44,988,650
Buildings$335,416$435,209$770,625
Land$242,163-$242,163
Other Assets Org$5,204,087--
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason MeredithManagerFT$90,000$6,104$96,104
Robin CastOffice ManagFT$53,686$5,762$59,448
Allan SanderDirector-$1,100-$1,100
SEAN O'NEILLDirector-$1,100-$1,100
Steve WillenborgPresident-$1,100-$1,100
Dale KerkoffDirector-$900-$900
David WellerSecretary-$900-$900
Myron OlerichVice Preside-$900-$900
Aaron StanglAsst. Secret-$800-$800
David SchwarteDirector-$700-$700
Bill ChristensenDirector-$500-$500
Larry Klever Left 62024President-$400-$400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,812,796
Investment Income
$278,771
Other Revenue
$11,309
Change in Net Assets
$435,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,102,876
Total Revenue per Audited Statements
$4,102,876
Total Revenue per Form 990
$4,102,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,983,061
Salaries, Compensation, and Employee Benefits$684,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,227,391--$1,227,391
Interest$461,109--$461,109
Other Salaries and Wages$332,699$76,816-$409,515
Current Officers, Directors, Trustees, and Key Employees-$163,952-$163,952
All Other Expenses$46,884$57,820-$104,704
Other Expenses$103,309--$103,309
Occupancy-$57,359-$57,359
Other Employee Benefits-$50,173-$50,173
Insurance-$46,162-$46,162
Payroll Taxes-$42,825-$42,825
Fees for Services Accounting-$32,530-$32,530
Pension Plan Contributions-$17,673-$17,673
Fees for Services Legal-$3,570-$3,570
Advertising-$3,320-$3,320
Fees for Services Other-$2,072-$2,072
Total Functional Expenses$3,112,927$554,272$0$3,667,199

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,667,199
Total Expenses per Audited Statements$3,667,199
Total Expenses per Form 990$3,667,199
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retainage Payable$181,914
Meter Deposits$25,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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

“The organization is made up of rural water members.”

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

“The rural water members vote for the board of directors whenever a term expires.”

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

“Form 990 is presented to the board of directors along with the audited financial statement at a regular board meeting and at the annual meeting.”

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

“The board of directors proposes a certain dollar amount as a pooled wage increase overall. The manager then allocates.”

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

“They review his performance and the compensation is presented to the entire board for approval.”

Form 990, Page 6, Part VI, Line 19

“The association's documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
West Central Iowa Rural Water
EIN
42-0955698
Phone
7126552534
Address
1607 ENTERPRISE STREET PO BOX 186, MANNING, IA 51455

Signing Officer

Name
Jason Meredith
Title
Manager
Phone
7126552534
Signed
2025-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Meredith
Formed
1970
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
12

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

“Membership certificates 0 additional paid-in capital 28,000 membership certificates -22,109 additional paid-in-capital 0 total 5,891”

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.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1OFFICE MANAG
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST. SECRET
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
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IRS990/Form990TFiledInd0true
IRS990/FormationYr01970
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossReceiptsAmt04103701
IRS990/GrossRentsGrp/PersonalAmt012134
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IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt046162
IRS990/InsuranceGrp/TotalAmt046162
IRS990/InterestGrp/ProgramServicesAmt0461109
IRS990/InterestGrp/TotalAmt0461109
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0233284
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0229654
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0241171
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0241171
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0138582
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0157962
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt024030432
IRS990/LandBldgEquipBasisNetGrp/EOYAmt023476273
IRS990/LandBldgEquipCostOrOtherBssAmt046001438
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt03762901
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WATER SERVICES. THE ASSOCIATION PROVIDES WATER TO THE MEMBERS IN RURAL WEST CENTRAL IOWA. THE ASSOCIATION ALSO PROVIDES WATER AND SEWER SERVICES TO SEVERAL SMALL TOWNS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt011421765
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt014265829
IRS990/NetAssetsOrFundBalancesBOYAmt018211512
IRS990/NetAssetsOrFundBalancesEOYAmt018653080
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt037600
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt037600
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-825
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-825
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt012134
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt012134
IRS990/NetUnrelatedBusTxblIncmAmt011134
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt018211512
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt018653080
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt057359
IRS990/OccupancyGrp/TotalAmt057359
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0841572
IRS990/OtherAssetsTotalGrp/EOYAmt05204087
IRS990/OtherChangesInNetAssetsAmt05891
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt050173
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050173
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2MAINTENANCE & SUPPLIES
IRS990/OtherExpensesGrp/Desc3CHEMICALS & WATER TESTS
IRS990/OtherExpensesGrp/ProgramServicesAmt0578013
IRS990/OtherExpensesGrp/ProgramServicesAmt1222756
IRS990/OtherExpensesGrp/ProgramServicesAmt2140766
IRS990/OtherExpensesGrp/ProgramServicesAmt3103309
IRS990/OtherExpensesGrp/TotalAmt0578013
IRS990/OtherExpensesGrp/TotalAmt1222756
IRS990/OtherExpensesGrp/TotalAmt2140766
IRS990/OtherExpensesGrp/TotalAmt3103309
IRS990/OtherLiabilitiesGrp/BOYAmt025289
IRS990/OtherLiabilitiesGrp/EOYAmt0207203
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt076816
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0332699
IRS990/OtherSalariesAndWagesGrp/TotalAmt0409515
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0260181
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0249748
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt042825
IRS990/PayrollTaxesGrp/TotalAmt042825
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017673
IRS990/PensionPlanContributionsGrp/TotalAmt017673
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt069157
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt070590
IRS990/PrincipalOfficerNm0JASON MEREDITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RURAL WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1WASTE WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc2MISC WATER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03703143
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt160583
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249070
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03703143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt160583
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249070
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0196408
IRS990/PYOtherExpensesAmt02780166
IRS990/PYOtherRevenueAmt010937
IRS990/PYProgramServiceRevenueAmt03939905
IRS990/PYRevenuesLessExpensesAmt0740190
IRS990/PYSalariesCompEmpBnftPaidAmt0626894
IRS990/PYTotalExpensesAmt03407060
IRS990/PYTotalRevenueAmt04147250
IRS990/ReconcilationRevenueExpnssAmt0435677
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt012134
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03681182
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03823318
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0335416
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0435209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0770625
IRS990ScheduleD/EquipmentGrp/BookValueAmt022898694
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022089956
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044988650
IRS990ScheduleD/ExpensesSubtotalAmt03667199
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0242163
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0242163
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05204087
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0181914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETAINAGE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1METER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt04102876
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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023476273
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05204087
IRS990ScheduleD/TotalExpensesPerForm990Amt03667199
IRS990ScheduleD/TotalLiabilityAmt0207203
IRS990ScheduleD/TotalRevenuePerForm990Amt04102876
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04102876
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03667199
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS MADE UP OF RURAL WATER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RURAL WATER MEMBERS VOTE FOR THE BOARD OF DIRECTORS WHENEVER A TERM EXPIRES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS ALONG WITH THE AUDITED FINANCIAL STATEMENT AT A REGULAR BOARD MEETING AND AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS PROPOSES A CERTAIN DOLLAR AMOUNT AS A POOLED WAGE INCREASE OVERALL. THE MANAGER THEN ALLOCATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THEY REVIEW HIS PERFORMANCE AND THE COMPENSATION IS PRESENTED TO THE ENTIRE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION'S DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MEMBERSHIP CERTIFICATES 0 ADDITIONAL PAID-IN CAPITAL 28,000 MEMBERSHIP CERTIFICATES -22,109 ADDITIONAL PAID-IN-CAPITAL 0 TOTAL 5,891
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030133507
IRS990/TotalAssetsEOYAmt033970957
IRS990/TotalAssetsGrp/BOYAmt030133507
IRS990/TotalAssetsGrp/EOYAmt033970957
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0554272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03112927
IRS990/TotalFunctionalExpensesGrp/TotalAmt03667199
IRS990/TotalGrossUBIAmt012134
IRS990/TotalLiabilitiesBOYAmt011921995
IRS990/TotalLiabilitiesEOYAmt015317877
IRS990/TotalLiabilitiesGrp/BOYAmt011921995
IRS990/TotalLiabilitiesGrp/EOYAmt015317877
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt018211512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018653080
IRS990/TotalOtherCompensationAmt011866
IRS990/TotalProgramServiceRevenueAmt03812796
IRS990/TotalReportableCompFromOrgAmt0152086
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04102876
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030133507
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01607 ENTERPRISE STREET PO BOX 186
IRS990/USAddress/CityNm0MANNING
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051455
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WCIRWA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON MEREDITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07126552534
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST CENTRAL IOWA RURAL WATER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0420955698
ReturnHeader/Filer/PhoneNum07126552534
ReturnHeader/Filer/USAddress/AddressLine1Txt01607 ENTERPRISE STREET PO BOX 186
ReturnHeader/Filer/USAddress/CityNm0MANNING

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