Civic Intelligence

Iowa Rural Water Association

990 • Fiscal year 2013 • EIN 42-1077034

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 06, 2014

Organization Profilewww.iowaruralwater.org

View Organization Page

4221 S 22nd Ave East50208

(641) 787-0330

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.29x

Higher debt load relative to assets than 61% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.27x

Higher debt load relative to revenue than 60% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

30th percentile

$83,868

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2013

Asset Growth

32nd percentile

0.0%

Faster asset growth than 32% of similar nonprofits.

2013 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,273,684

Up $309 (+0.0%) from 2012

Net Assets

Up

$908,070

Up $45,688 (+5.3%) from 2012

Liabilities

Down

$365,614

Down $45,379 (-11%) from 2012

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin51st percentile

Revenue

$1,343,970

No earlier filing loaded for comparison.

Expenses

Down

$1,298,282

Down $3,896 (-0.3%) from 2012

Net Income

$45,688

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,492,640Liabilities 2010: $677,940Net Assets 2010: $814,7002010Assets 2011: $1,439,357Liabilities 2011: $605,157Net Assets 2011: $834,2002011Assets 2012: $1,273,375Liabilities 2012: $410,993Net Assets 2012: $862,3822012Assets 2013: $1,273,684Liabilities 2013: $365,614Net Assets 2013: $908,0702013Assets 2014: $1,306,305Liabilities 2014: $349,086Net Assets 2014: $957,2192014Assets 2015: $1,388,582Liabilities 2015: $336,950Net Assets 2015: $1,051,6322015Assets 2016: $1,528,140Liabilities 2016: $391,654Net Assets 2016: $1,136,4862016Assets 2017: $1,621,943Liabilities 2017: $405,012Net Assets 2017: $1,216,9312017Assets 2018: $1,735,604Liabilities 2018: $427,664Net Assets 2018: $1,307,9402018Assets 2019: $1,757,893Liabilities 2019: $396,135Net Assets 2019: $1,361,7582019Assets 2020: $1,907,546Liabilities 2020: $343,515Net Assets 2020: $1,564,0312020Assets 2021: $2,114,816Liabilities 2021: $404,107Net Assets 2021: $1,710,7092021Assets 2022: $2,339,881Liabilities 2022: $473,479Net Assets 2022: $1,866,4022022Assets 2023: $2,539,247Liabilities 2023: $515,044Net Assets 2023: $2,024,2032023Assets 2024: $2,768,036Liabilities 2024: $599,435Net Assets 2024: $2,168,6012024

Highlighted filing

2013

Assets$1,273,684
Liabilities$365,614
Net Assets$908,070
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2010: $1,543,7932010Expenses 2011: $1,286,3892011Expenses 2012: $1,302,1782012Revenue 2013: $1,343,970Expenses 2013: $1,298,282Net Income 2013: $45,6882013Revenue 2014: $1,397,852Expenses 2014: $1,348,703Net Income 2014: $49,1492014Revenue 2015: $1,420,332Expenses 2015: $1,325,919Net Income 2015: $94,4132015Revenue 2016: $1,422,057Expenses 2016: $1,337,203Net Income 2016: $84,8542016Revenue 2017: $1,396,376Expenses 2017: $1,315,931Net Income 2017: $80,4452017Revenue 2018: $1,431,158Expenses 2018: $1,340,149Net Income 2018: $91,0092018Revenue 2019: $1,504,255Expenses 2019: $1,450,437Net Income 2019: $53,8182019Revenue 2020: $1,571,938Expenses 2020: $1,369,665Net Income 2020: $202,2732020Revenue 2021: $1,547,534Expenses 2021: $1,400,856Net Income 2021: $146,6782021Revenue 2022: $1,831,306Expenses 2022: $1,675,613Net Income 2022: $155,6932022Revenue 2023: $1,990,940Expenses 2023: $1,833,139Net Income 2023: $157,8012023Revenue 2024: $2,186,697Expenses 2024: $2,042,299Net Income 2024: $144,3982024

Highlighted filing

2013

Revenue$1,343,970
Expenses$1,298,282
Net Income$45,688
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 6, 2014
Return Version
2013v3.1
Gross Receipts
$1,343,970
Mission and Program Overview

Mission

To provide the highest quality leadership in support of iowa's water and wastewater industries through the provision of technical assistance, training, education, legislative, regulatory and public affairs, and assistance in economic development and financing activities.

To assist rural water districts and small communities by providing technical assistance and training on various compliance requirements.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$627,934$609,823▼ $18,111
Cash and Non-Interest-Bearing Accounts$423,107$470,100▲ $46,993
Pledges and Grants Receivable$146,439$89,157▼ $57,282
Savings and Temporary Cash Investments$57,801$58,200▲ $399
Prepaid Expenses and Deferred Charges$10,019$34,780▲ $24,761
Accounts Receivable$8,075$11,624▲ $3,549
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,273,375$1,273,684▲ $309
Other Assets Total-$0-
Liabilities
Deferred Revenue$217,492$205,351▼ $12,141
Accounts Payable and Accrued Expenses$187,643$160,263▼ $27,380
Mortgage Notes Payable Secured by Investment Property$5,858--
Total Liabilities$410,993$365,614▼ $45,379
Net Assets / Fund Balance
Unrestricted Net Assets$862,382$908,070▲ $45,688
Total Net Assets Fund Balance$862,382$908,070▲ $45,688
Total Liabilities and Net Assets / Fund Balance$1,273,375$1,273,684▲ $309

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$453,995$247,627$701,622
Equipment$42,828$269,578$312,406
Land$113,000-$113,000
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg HuffCEOFT$72,493$11,375$83,868
Laura McdonaldCFOFT$52,816$4,275$57,091

Board Members and Trustees

NameTitle
Randy PleimaPresident
Kevin JacobsenVice President
Dan McintoshDirector
Doug RadkeDirector
Rod GlosserDirector
Gayle SitzmannComm Rep
Ray WillhoiteSecretary
Jim LaplantTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$694,859
Program Service Revenue
$646,593
Investment Income
$2,518
Other Revenue
$0
Change in Net Assets
$45,688

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,343,970
Total Revenue per Audited Statements
$1,343,970
Total Revenue per Form 990
$1,343,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$683,058
Other Expenses$615,224
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$423,366
Current Officers, Directors, Trustees, and Key Employees---$140,959
Conferences and Meetings---$138,238
Travel---$118,407
Occupancy---$61,984
All Other Expenses---$45,924
Payroll Taxes---$43,635
Other Employee Benefits---$41,705
Depreciation Depletion---$40,556
Pension Plan Contributions---$33,393
Office Expenses---$16,103
Fees for Services Accounting---$15,516
Other Expenses---$15,019
Insurance---$10,700
Information Technology---$7,785
Fees for Services Legal---$5,826
Interest---$728
Total Functional Expenses$0$0$0$1,298,282

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,298,282
Total Expenses per Audited Statements$1,298,282
Total Expenses per Form 990$1,298,282
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$65,890
Current Year Nondeductible Lobbying and Political Cost$7,378
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The organization offers the following types of memberships: regional water system membership, associate membership, community membership, non-community membership, and individual membership”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“Annually members elect a board of directors to govern actions of the organization”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The annual dues structure and general affairs of the organization are approved by members at an annual meeting”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A copy of the form 990 is reviewed by management and the board of directors before signing and filing”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Twice a year the organization reviews transactions that could possibly give rise to a conflict of interests”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Compensation of the ceo is determined by the board of directors utilizing comparability data provided by national rural water association”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All made available upon request”

Filing and Contact Details

Filer

EIN
42-1077034
Phone
6417870330

Signing Officer

Name
Randy Pleima
Title
President
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
38

Preparer

Preparer
Joseph B Ryan CPA
Phone
6416722523
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Association is a nonprofit organization exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code, except for taxes on unrelated business income. The Association is also exempt from state income tax. Unrelated business income is earned primarily through advertising fees. No tax was incurred for 2013 or 2012. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association believes it is no longer subject to income tax examinations for years prior to 2010.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt4COMM REP
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IRS990/MissionDesc0To provide the highest quality leadership in the support of Iowas Water and Wastewater Industries through the provision of technical assistance, training, education, legislative, regulatory and public affairs, and assistance in economic development and financing activities.
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IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041705
IRS990/OtherExpensesGrp/Desc0LEGISLATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc1Printing and Publications
IRS990/OtherExpensesGrp/Desc2TRAINING MATERIALS
IRS990/OtherExpensesGrp/Desc3DUES & PUBLICATIONS
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IRS990/PensionPlanContributionsGrp/TotalAmt033393
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt089157
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IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc1MEETING REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc4PROFESSIONAL TRAINING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1370994
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26735
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2370994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt36735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43527
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt034317
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0true
IRS990ScheduleC/CarriedOverAmt058512
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IRS990ScheduleC/Form1120POLFiledInd0false
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IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt065890
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0247627
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IRS990ScheduleD/EquipmentGrp/BookValueAmt042828
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0269578
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312406
IRS990ScheduleD/ExpensesSubtotalAmt01298282
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0113000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0113000
IRS990ScheduleD/RevenueSubtotalAmt01343970
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is a nonprofit organization exempt from federal income tax under Section 501(c)(6) of the Internal Revenue Code, except for taxes on unrelated business income. The Association is also exempt from state income tax. Unrelated business income is earned primarily through advertising fees. No tax was incurred for 2013 or 2012. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association believes it is no longer subject to income tax examinations for years prior to 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalExpensesPerForm990Amt01298282
IRS990ScheduleD/TotalRevenuePerForm990Amt01343970
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01343970
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01298282
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OFFERS THE FOLLOWING TYPES OF MEMBERSHIPS: REGIONAL WATER SYSTEM MEMBERSHIP, ASSOCIATE MEMBERSHIP, COMMUNITY MEMBERSHIP, NON-COMMUNITY MEMBERSHIP, AND INDIVIDUAL MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY MEMBERS ELECT A BOARD OF DIRECTORS TO GOVERN ACTIONS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL DUES STRUCTURE AND GENERAL AFFAIRS OF THE ORGANIZATION ARE APPROVED BY MEMBERS AT AN ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF DIRECTORS BEFORE SIGNING AND FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TWICE A YEAR THE ORGANIZATION REVIEWS TRANSACTIONS THAT COULD POSSIBLY GIVE RISE TO A CONFLICT OF INTERESTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE CEO IS DETERMINED BY THE BOARD OF DIRECTORS UTILIZING COMPARABILITY DATA PROVIDED BY NATIONAL RURAL WATER ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01273684
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01343970
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt034317
IRS990/TotalVolunteersCnt038
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01273684
IRS990/TransactionWithControlEntInd0false
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0862382
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0908070

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,273,684
Liabilities
$365,614
Net assets
$908,070
Revenue
$1,343,970
Expenses
$1,298,282
Net income
$45,688
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.77$0.60$2.17$2.19$2.04$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.52$2.02$1.99$1.83$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.47$1.87$1.83$1.68$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.40$1.71$1.55$1.40$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.91$0.34$1.56$1.57$1.37$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.76$0.40$1.36$1.50$1.45$0.05
2018Summary only. Only limited summary data is available for this year.$1.74$0.43$1.31$1.43$1.34$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.62$0.41$1.22$1.40$1.32$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.39$1.14$1.42$1.34$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.34$1.05$1.42$1.33$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.35$0.96$1.40$1.35$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.27$0.37$0.91$1.34$1.30$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.41$0.86$1.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.61$0.83$1.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.68$0.81$1.54