Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
990 • Fiscal year 2024 • EIN 42-1068607
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
91st percentile
Higher net margin than 91% of similar nonprofits.
Top Officer Pay
27th percentile
Higher top officer pay than 27% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Assets
Up$54,828,070
Up $5,143,128 (+10%) from 2023
Net Assets
Up$27,974,687
Up $1,318,042 (+4.9%) from 2023
Liabilities
Up$26,853,383
Up $3,825,086 (+17%) from 2023
Revenue
Up$7,034,890
Up $388,093 (+5.8%) from 2023
Expenses
Up$5,719,748
Up $774,589 (+16%) from 2023
Net Income
Down$1,315,142
Down $386,496 (-23%) from 2023
Water distribution to rural customers and local communities
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $46,057,351 | $48,459,232 | ▲ $2,401,881 |
| Rtn Earn Endowment Incm Other Fnds | $20,758,992 | $22,074,134 | ▲ $1,315,142 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,951,114 | $4,954,614 | ▲ $3,500 |
| Savings and Temporary Cash Investments | $1,116,679 | $3,613,391 | ▲ $2,496,712 |
| Cap Stk Tr Prin Current Funds | $946,539 | $945,939 | ▼ $600 |
| Inventories for Sale or Use | $815,135 | $827,854 | ▲ $12,719 |
| Accounts Receivable | $456,707 | $492,385 | ▲ $35,678 |
| Cash and Non-Interest-Bearing Accounts | $30,409 | $231,131 | ▲ $200,722 |
| Prepaid Expenses and Deferred Charges | $102,302 | $119,391 | ▲ $17,089 |
| Total Assets | $49,684,942 | $54,828,070 | ▲ $5,143,128 |
| Other Assets Total | $1,106,359 | $1,084,686 | ▼ $21,673 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $19,853,982 | $21,024,811 | ▲ $1,170,829 |
| Deferred Revenue | $2,305,689 | $4,979,684 | ▲ $2,673,995 |
| Accounts Payable and Accrued Expenses | $679,626 | $683,513 | ▲ $3,887 |
| Other Liabilities | $189,000 | $165,375 | ▼ $23,625 |
| Total Liabilities | $23,028,297 | $26,853,383 | ▲ $3,825,086 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $26,656,645 | $27,974,687 | ▲ $1,318,042 |
| Total Liabilities and Net Assets / Fund Balance | $49,684,942 | $54,828,070 | ▲ $5,143,128 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $43,682,778 | $31,161,027 | $74,843,805 |
| Land | $4,776,454 | - | $4,776,454 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Douglas Westerman | Manager | FT | $214,182 | $19,108 | $233,290 |
| Laramie Hjelm | Secretary | - | $1,800 | - | $1,800 |
| Korey Wise | Director | - | $1,650 | - | $1,650 |
| Dillon Griebel | President | - | $1,500 | - | $1,500 |
| Josh Rieck | Director | - | $1,500 | - | $1,500 |
| Steve Titterington | Treasurer | - | $1,500 | - | $1,500 |
| Steven Agar | Director | - | $1,500 | - | $1,500 |
| Eugene Hoyer | Director | - | $1,350 | - | $1,350 |
| Jeremy Van Ess | Director | - | $1,350 | - | $1,350 |
| Michael Wagner | Vice Preside | - | $1,350 | - | $1,350 |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,524,622 |
| Salaries, Compensation, and Employee Benefits | $1,195,126 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $1,419,995 |
| Other Salaries and Wages | - | - | - | $845,000 |
| All Other Expenses | - | - | - | $576,218 |
| Interest | - | - | - | $506,420 |
| Other Expenses | - | - | - | $285,266 |
| Insurance | - | - | - | $244,487 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $227,682 |
| Office Expenses | - | - | - | $76,594 |
| Payroll Taxes | - | - | - | $75,207 |
| Conferences and Meetings | - | - | - | $53,947 |
| Fees for Services Legal | - | - | - | $44,544 |
| Pension Plan Contributions | - | - | - | $36,749 |
| Fees for Services Accounting | - | - | - | $30,725 |
| Advertising | - | - | - | $24,928 |
| Fees for Services Other | - | - | - | $19,789 |
| Other Employee Benefits | - | - | - | $10,488 |
| Total Functional Expenses | $0 | $0 | $0 | $5,719,748 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,719,748 |
| Expenses per Audited Statements | $5,707,757 |
| Total Expenses per Audited Statements | $5,707,757 |
| Expenses Not Reported on Financial Statements | $11,991 |
| Other Expense Adjustments | $11,991 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contract Payable | $165,375 |
“At a monthly meeting, board members reviewed the form 990 before it was filed.”
“Board approves salary increases annually.”
“Governing documents are available upon request at 2270 walnut avenue, may city, iowa.”
“To distribute water to rural customers”
“Chemicals - nwtp 116,259 0 0 utilities - south phase 113,210 0 0 vehicle expense - gas, et 68,286 0 0 vehicle expense - repair 42,537 0 0 chemicals - swtp 31,340 0 0 hydraulic model/gis mappi 28,006 0 0 telephone & internet 26,317 0 0 safety/osha/supplies/trai 21,581 0 0 dues & subscriptions 20,279 0 0 small tools 19,395 0 0 water tests 17,956 0 0 property taxes 15,096 0 0 construction equip expens 12,419 0 0 cost of goods sold 11,991 0 0 testing supplies 8,898 0 0 r&m - office 6,300 0 0 clothing allowance 6,095 0 0 plant supplies 3,801 0 0 tax & license 3,644 0 0 garbage 1,284 0 0 crop damage from r&m 799 0 0 bad debts 410 0 0 vending expense 315 0 0 total 576,218 0 0”
“MEMBERSHIP FEES 2,900”
“Other water purchases 11,991”
“Other water purchases 11,991”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 679626 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 683513 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 456707 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 492385 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | WATER DISTRIBUTION TO RURAL CUSTOMERS AND LOCAL COMMUNITIES |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 24928 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 576218 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | OSCEOLA CO RURAL WATER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7127356795 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2270 WALNUT AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MAY CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 51354 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 946539 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 945939 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 30409 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 231131 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 227682 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 53947 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 312665 |
| IRS990/CYOtherExpensesAmt | 0 | 4524622 |
| IRS990/CYOtherRevenueAmt | 0 | 622878 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6099347 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1315142 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1195126 |
| IRS990/CYTotalExpensesAmt | 0 | 5719748 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7034890 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 2305689 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4979684 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1419995 |
| IRS990/Desc | 0 | TO DISTRIBUTE WATER TO RURAL CUSTOMERS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30725 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 44544 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 19789 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 19108 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DOUGLAS WESTERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DILLON GRIEBEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL WAGNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LARAMIE HJELM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STEVE TITTERINGTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | STEVEN AGAR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEREMY VAN ESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KOREY WISE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | EUGENE HOYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOSH RIECK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 214182 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1650 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 1350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1982 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 133486 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 411039 |
| IRS990/GrossReceiptsAmt | 0 | 7312443 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 244487 |
| IRS990/InterestGrp/TotalAmt | 0 | 506420 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 815135 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 827854 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 179179 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 179179 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 25 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 31161027 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 46057351 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 48459232 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 79620259 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 277553 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 107000 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 107000 |
| IRS990/MissionDesc | 0 | WATER DISTRIBUTION TO RURAL CUSTOMERS AND LOCAL COMMUNITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 19853982 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 21024811 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 26656645 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 27974687 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 133486 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 133486 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 76594 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1106359 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1084686 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 2900 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 10488 |
| IRS990/OtherExpensesGrp/Desc | 0 | R&M - PLANT |
| IRS990/OtherExpensesGrp/Desc | 1 | R&M - DISTRIBUTION |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES - NORTH PHASE |
| IRS990/OtherExpensesGrp/Desc | 3 | R&M - DISTRIBUTION - LABO |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 480379 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 389741 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 371589 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 285266 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 189000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 165375 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BULK USER CONNECTION CHARGES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | PATRONAGE DIVIDENDS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | FARMLAND INCOME/EXPENSE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 285129 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 122082 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 108667 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 285129 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 122082 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 108667 |
| IRS990/OtherRevenueTotalAmt | 0 | 622878 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 845000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 75207 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4951114 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4954614 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 36749 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 102302 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 119391 |
| IRS990/PrincipalOfficerNm | 0 | DILLON GRIEBEL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | METERED WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LABOR SOLD - OTHER |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LABOR SOLD - ADD-ONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MISCELLANEOUS WATER SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6038015 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 32081 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 25050 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 2900 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 1301 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6038015 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 32081 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 25050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 2900 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 1301 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO DISTRIBUTE WATER TO RURAL CUSTOMERS |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 165046 |
| IRS990/PYOtherExpensesAmt | 0 | 3911090 |
| IRS990/PYOtherRevenueAmt | 0 | 542415 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5939336 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1701638 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1034069 |
| IRS990/PYTotalExpensesAmt | 0 | 4945159 |
| IRS990/PYTotalRevenueAmt | 0 | 6646797 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1315142 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 20758992 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 22074134 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1116679 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3613391 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 11991 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5707757 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4776454 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4776454 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 11991 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 43682778 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 31161027 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 74843805 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 165375 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT PAYABLE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 11991 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 11991 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7022899 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER WATER PURCHASES 11,991 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER WATER PURCHASES 11,991 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 48459232 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5719748 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 165375 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7034890 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7022899 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5707757 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 214182 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 19108 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DOUGLAS WESTERMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 233290 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO DISTRIBUTE WATER TO RURAL CUSTOMERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT A MONTHLY MEETING, BOARD MEMBERS REVIEWED THE FORM 990 BEFORE IT WAS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD APPROVES SALARY INCREASES ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST AT 2270 WALNUT AVENUE, MAY CITY, IOWA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CHEMICALS - NWTP 116,259 0 0 UTILITIES - SOUTH PHASE 113,210 0 0 VEHICLE EXPENSE - GAS, ET 68,286 0 0 VEHICLE EXPENSE - REPAIR 42,537 0 0 CHEMICALS - SWTP 31,340 0 0 HYDRAULIC MODEL/GIS MAPPI 28,006 0 0 TELEPHONE & INTERNET 26,317 0 0 SAFETY/OSHA/SUPPLIES/TRAI 21,581 0 0 DUES & SUBSCRIPTIONS 20,279 0 0 SMALL TOOLS 19,395 0 0 WATER TESTS 17,956 0 0 PROPERTY TAXES 15,096 0 0 CONSTRUCTION EQUIP EXPENS 12,419 0 0 COST OF GOODS SOLD 11,991 0 0 TESTING SUPPLIES 8,898 0 0 R&M - OFFICE 6,300 0 0 CLOTHING ALLOWANCE 6,095 0 0 PLANT SUPPLIES 3,801 0 0 TAX & LICENSE 3,644 0 0 GARBAGE 1,284 0 0 CROP DAMAGE FROM R&M 799 0 0 BAD DEBTS 410 0 0 VENDING EXPENSE 315 0 0 TOTAL 576,218 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | MEMBERSHIP FEES 2,900 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 49684942 |
| IRS990/TotalAssetsEOYAmt | 0 | 54828070 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 49684942 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 54828070 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5719748 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 23028297 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 26853383 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 23028297 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 26853383 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 26656645 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 27974687 |
| IRS990/TotalOtherCompensationAmt | 0 | 19108 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6099347 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 227682 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7034890 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7034890 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 49684942 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 54828070 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6260 290TH ST |
| IRS990/USAddress/CityNm | 0 | HARTLEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 513467511 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | HTTPS://OSCEOLA.MYRURALWATER.COM/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DILLON GRIEBEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7127356795 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OSCEOLA COUNTY RURAL WATER SYSTEM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OSCE |
| ReturnHeader/Filer/EIN | 0 | 421068607 |
| ReturnHeader/Filer/PhoneNum | 0 | 7127356795 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2270 WALNUT AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MAY CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 51354 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201892306 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BURKHARDT & DAWSON CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 793 NORTH SECOND STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHEROKEE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 51012 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7122255755 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LAURA M DAWSON CPA |
| ReturnHeader/ReturnTs | 0 | 2025-02-21T09:15:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.