Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
990 • Fiscal year 2025 • EIN 42-1068607
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
33rd percentile
Higher top officer pay than 33% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Up$53,835,469
Up $4,150,527 (+8.4%) from 2023
Net Assets
Up$29,098,872
Up $2,442,227 (+9.2%) from 2023
Liabilities
Up$24,736,597
Up $1,708,300 (+7.4%) from 2023
Revenue
Up$7,100,081
Up $453,284 (+6.8%) from 2023
Expenses
Up$5,978,596
Up $1,033,437 (+21%) from 2023
Net Income
Down$1,121,485
Down $580,153 (-34%) from 2023
Water distribution to rural customers and local communities
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $48,459,232 | $47,927,739 | ▼ $531,493 |
| Rtn Earn Endowment Incm Other Fnds | $22,074,134 | $23,195,619 | ▲ $1,121,485 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,954,614 | $4,957,214 | ▲ $2,600 |
| Savings and Temporary Cash Investments | $3,613,391 | $2,562,116 | ▼ $1,051,275 |
| Cap Stk Tr Prin Current Funds | $945,939 | $946,039 | ▲ $100 |
| Inventories for Sale or Use | $827,854 | $902,187 | ▲ $74,333 |
| Accounts Receivable | $492,385 | $507,511 | ▲ $15,126 |
| Prepaid Expenses and Deferred Charges | $119,391 | $98,388 | ▼ $21,003 |
| Cash and Non-Interest-Bearing Accounts | $231,131 | $28,928 | ▼ $202,203 |
| Total Assets | $54,828,070 | $53,835,469 | ▼ $992,601 |
| Other Assets Total | $1,084,686 | $1,808,600 | ▲ $723,914 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $21,024,811 | $19,539,542 | ▼ $1,485,269 |
| Deferred Revenue | $4,979,684 | $4,735,567 | ▼ $244,117 |
| Accounts Payable and Accrued Expenses | $683,513 | $319,738 | ▼ $363,775 |
| Other Liabilities | $165,375 | $141,750 | ▼ $23,625 |
| Total Liabilities | $26,853,383 | $24,736,597 | ▼ $2,116,786 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $27,974,687 | $29,098,872 | ▲ $1,124,185 |
| Total Liabilities and Net Assets / Fund Balance | $54,828,070 | $53,835,469 | ▼ $992,601 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $42,884,765 | $32,929,923 | $75,814,688 |
| Land | $4,776,454 | - | $4,776,454 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Douglas Westerman | Manager | FT | $182,492 | $31,961 | $214,453 |
| Dillon Griebel | President | - | $1,850 | - | $1,850 |
| Laramie Hjelm | Secretary | - | $1,850 | - | $1,850 |
| Eugene Hoyer | Director | - | $1,700 | - | $1,700 |
| Josh Rieck | Director | - | $1,700 | - | $1,700 |
| Korey Wise | Director | - | $1,700 | - | $1,700 |
| Steve Titterington | Treasurer | - | $1,650 | - | $1,650 |
| Jeremy Van Ess | Director | - | $1,550 | - | $1,550 |
| Marshal Eddy | Director | - | $1,350 | - | $1,350 |
| Michael Wagner | Vice Preside | - | $1,250 | - | $1,250 |
| Steven Agar | Director | - | $500 | - | $500 |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,790,489 |
| Salaries, Compensation, and Employee Benefits | $1,188,107 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $1,868,633 |
| Other Salaries and Wages | - | - | - | $835,356 |
| Interest | - | - | - | $694,704 |
| All Other Expenses | - | - | - | $388,620 |
| Insurance | - | - | - | $275,058 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $197,592 |
| Other Expenses | - | - | - | $113,480 |
| Office Expenses | - | - | - | $102,053 |
| Payroll Taxes | - | - | - | $75,417 |
| Pension Plan Contributions | - | - | - | $59,616 |
| Conferences and Meetings | - | - | - | $46,597 |
| Fees for Services Other | - | - | - | $38,981 |
| Fees for Services Accounting | - | - | - | $33,825 |
| Fees for Services Legal | - | - | - | $25,411 |
| Advertising | - | - | - | $21,198 |
| Other Employee Benefits | - | - | - | $20,126 |
| Total Functional Expenses | $0 | $0 | $0 | $5,978,596 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,978,596 |
| Expenses per Audited Statements | $5,963,966 |
| Total Expenses per Audited Statements | $5,963,966 |
| Expenses Not Reported on Financial Statements | $14,630 |
| Other Expense Adjustments | $14,630 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contract Payable | $141,750 |
“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”
“MEMBERSHIP FEES 2,700”
“Other water purchases 14,630”
“Other water purchases 14,630”
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 | 683513 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 319738 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 492385 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 507511 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | WATER DISTRIBUTION TO RURAL CUSTOMERS AND LOCAL COMMUNITIES |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 21198 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 388620 |
| 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 | 945939 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 946039 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 231131 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 28928 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 197592 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 46597 |
| 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 | 191127 |
| IRS990/CYOtherExpensesAmt | 0 | 4790489 |
| IRS990/CYOtherRevenueAmt | 0 | 740147 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6168807 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1121485 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1188107 |
| IRS990/CYTotalExpensesAmt | 0 | 5978596 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7100081 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 4979684 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 4735567 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1868633 |
| 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 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 33825 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 25411 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 38981 |
| 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/AverageHoursPerWeekRt | 10 | 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/IndividualTrusteeOrDirectorInd | 5 | 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 | 31961 |
| 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/OtherCompensationAmt | 10 | 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/PersonNm | 10 | MARSHAL EDDY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 182492 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1850 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1850 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1650 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1550 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 1700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 1350 |
| 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/ReportableCompFromRltdOrgAmt | 10 | 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/Form990PartVIISectionAGrp/TitleTxt | 10 | 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 | 74292 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 86001 |
| IRS990/GrossReceiptsAmt | 0 | 7111790 |
| 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/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 275058 |
| IRS990/InterestGrp/TotalAmt | 0 | 694704 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 827854 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 902187 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 116835 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 116835 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 34 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 32929923 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 48459232 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 47927739 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 80857662 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 11709 |
| 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 | 246528 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 246528 |
| IRS990/MissionDesc | 0 | WATER DISTRIBUTION TO RURAL CUSTOMERS AND LOCAL COMMUNITIES |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 21024811 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 19539542 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 27974687 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 29098872 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 74292 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 74292 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 102053 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1084686 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1808600 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 2700 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 20126 |
| IRS990/OtherExpensesGrp/Desc | 0 | R&M - DISTRIBUTION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES - NORTH PHASE |
| IRS990/OtherExpensesGrp/Desc | 2 | R&M - PLANT |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES - SOUTH PHASE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 572686 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 378583 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 230660 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 113480 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 165375 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 141750 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | BULK USER CONNECTION CHARGES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | GRANT INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | PATRONAGE DIVIDENDS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 262911 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 116847 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 113861 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 262911 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 116847 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 113861 |
| IRS990/OtherRevenueTotalAmt | 0 | 740147 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 835356 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 75417 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4954614 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4957214 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 59616 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 119391 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 98388 |
| IRS990/PrincipalOfficerNm | 0 | DILLON GRIEBEL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | METERED WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LABOR SOLD - ADD-ONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LABOR SOLD - OTHER |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISCELLANEOUS WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6102078 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 55294 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 4463 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 4272 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6102078 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 55294 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 4463 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 4272 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2700 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO DISTRIBUTE WATER TO RURAL CUSTOMERS |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 312665 |
| IRS990/PYOtherExpensesAmt | 0 | 4524622 |
| IRS990/PYOtherRevenueAmt | 0 | 622878 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6099347 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1315142 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1195126 |
| IRS990/PYTotalExpensesAmt | 0 | 5719748 |
| IRS990/PYTotalRevenueAmt | 0 | 7034890 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1121485 |
| 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 | 22074134 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 23195619 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3613391 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2562116 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 14630 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5963966 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4776454 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4776454 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 14630 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 42884765 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 32929923 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 75814688 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 141750 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT PAYABLE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 14630 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 14630 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7085451 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER WATER PURCHASES 14,630 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER WATER PURCHASES 14,630 |
| 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 | 47661219 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5978596 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 141750 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7100081 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 7085451 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5963966 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 182492 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 31961 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DOUGLAS WESTERMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 214453 |
| 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 | MEMBERSHIP FEES 2,700 |
| 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 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 | 54828070 |
| IRS990/TotalAssetsEOYAmt | 0 | 53835469 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 54828070 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 53835469 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 5978596 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 26853383 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 24736597 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 26853383 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 24736597 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 27974687 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 29098872 |
| IRS990/TotalOtherCompensationAmt | 0 | 31961 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6168807 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 197592 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7100081 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 7100081 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 54828070 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 53835469 |
| 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 | 2026-02-17 |
| 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/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 | 2026-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MORGAN I GRAVENISH CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-20T10:27:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.