Civic Intelligence

Iowa Rural Water Association

EIN 42-1077034 • 501(c)6 • Newton, IA

View Organization Page

Profile

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.

4221 South 22nd Avenue EastNewton, IA 50208

www.iowaruralwater.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.22x

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

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.27x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

6.6%

Higher net margin than 57% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

43rd percentile

$116,170

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

9.0%

Faster asset growth than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

9.8%

Faster revenue growth than 62% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,768,036

Up $228,789 (+9.0%) from 2023

Liabilities

Up

$599,435

Up $84,391 (+16%) from 2023

Net Assets

Up

$2,168,601

Up $144,398 (+7.1%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin57th percentile

Revenue

Up

$2,186,697

Up $195,757 (+9.8%) from 2023

Expenses

Up

$2,042,299

Up $209,160 (+11%) from 2023

Net Income

Down

$144,398

Down $13,403 (-8.5%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$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

2024

Assets$2,768,036
Liabilities$599,435
Net Assets$2,168,601
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$2,186,697
Expenses$2,042,299
Net Income$144,398
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,768,036
Liabilities
$599,435
Net assets
$2,168,601
Revenue
$2,186,697
Expenses
$2,042,299
Net income
$144,398
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,186,697
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.

See form 990, part iii, line 1.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,341,610$1,493,075▲ $151,465
Land, Buildings, and Equipment, Net$640,321$599,562▼ $40,759
Cash and Non-Interest-Bearing Accounts$300,000$500,000▲ $200,000
Pledges and Grants Receivable$206,973$142,731▼ $64,242
Prepaid Expenses and Deferred Charges$50,343$32,668▼ $17,675
Total Assets$2,539,247$2,768,036▲ $228,789
Liabilities
Deferred Revenue$381,995$417,030▲ $35,035
Accounts Payable and Accrued Expenses$133,049$182,405▲ $49,356
Total Liabilities$515,044$599,435▲ $84,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,024,203$2,168,601▲ $144,398
Total Net Assets Fund Balance$2,024,203$2,168,601▲ $144,398
Total Liabilities and Net Assets / Fund Balance$2,539,247$2,768,036▲ $228,789

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$338,389$494,802$833,191
Equipment$148,173$292,951$441,124
Land$113,000-$113,000
Compensation and Service Providers
Top Officer Pay43rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott ShoverChief Executive OfficerFT$103,024$13,146$116,170
Laura McdonaldChief Financial OfficerFT$71,683$19,092$90,775

Board Members and Trustees

NameTitle
Rod GlosserPresident
Randy PleimaVice President
Doug WestermanDirector
Mike LansingDirector
Rich SudtelgeDirector
Russ CoonsDirector
Doug RadkeSecretary
Krista HuffmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,544,743
Program Service Revenue
$592,424
Investment Income
$49,530
Other Revenue
$0
Change in Net Assets
$144,398

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,186,697
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,186,697
Total Revenue per Form 990
$2,186,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,042,294
Salaries, Compensation, and Employee Benefits$997,335
Grants and Similar Amounts Paid$2,670
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$614,418
Conferences and Meetings---$319,916
Current Officers, Directors, Trustees, and Key Employees---$206,946
All Other Expenses---$148,406
Travel---$147,106
Depreciation Depletion---$85,155
Other Employee Benefits---$70,051
Payroll Taxes---$59,458
Pension Plan Contributions---$46,462
Fees for Services Accounting---$40,968
Other Expenses---$32,726
Insurance---$21,465
Office Expenses---$12,389
Information Technology---$9,936
Advertising---$9,456
Fees for Services Other---$3,222
Grants to Domestic Orgs---$2,670
Total Functional Expenses$0$0$0$2,042,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,042,299
Total Expenses per Audited Statements$2,042,299
Total Expenses per Form 990$2,042,299
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$73,368
Current Year Nondeductible Lobbying and Political Cost$14,856
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 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
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, Section A, Line 6

“The association has members.”

Form 990, Part VI, Section A, Line 7A

“The members elect the governing body.”

Form 990, Part VI, Section A, Line 7B

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

Form 990, Part VI, Section B, Line 11B

“The governing board reviews the form 990 tax return before filing.”

Form 990, Part VI, Section B, Line 12C

“Written conflict of interest policies are updated and reviewed annually for each board member.”

Form 990, Part VI, Section B, Line 15A

“The chief executive officer's compensation is reviewed and approved by the board of directors annually.”

Form 990, Part VI, Section C, Line 19

“The association's governing documents, conflict of interest policy and financial statements are available to the public, upon request, at the association's office.”

Filing and Contact Details

Filer

Filer Name
Iowa Rural Water Association
EIN
42-1077034
Phone
6417870330
Address
4221 SOUTH 22ND AVENUE EAST, NEWTON, IA 50208

Signing Officer

Name
Rod Glosser
Title
President
Phone
6417870330
Signed
2025-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Glosser
Formed
1976
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
26

Preparer

Firm
Denman CPA Llp
Address
1601 22ND STREET SUITE 400, WEST DES MOINES, IA 50266-1453
Preparer
Steve Schweizer
Phone
5152258400
Supplemental Narrative

Additional Explanations

FORM 990, PART XIII, LINE 2C:

“No changes from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Iowa rural water association is exempt from income taxes under section 501(a) of the internal revenue code as a nonprofit corporation as described in section 501(c)(6). Iowa rural water charitable foundation is exempt from income taxes under section 501(a) of the internal revenue code as a nonprofit corporation as described in section 501(c)(3). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association and recognize a tax liability (or asset) for an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has evaluated their material tax positions and determined there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The association is subject to routine audits by tax authorities; however, there are currently no audits for any tax periods in progress. Management believes the association is no longer subject to income tax examinations for tax years prior to 2021.”

Raw XML Appendix395 raw XML fields

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

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IRS990/Desc0THE ASSOCIATION HAS PROVIDED AND CONTINUES TO PROVIDE ASSISTANCE TO THE STATE OF IOWA'S RURAL WATER SYSTEMS AND SMALL COMMUNITIES BY PROVIDING TRAINING AND TECHNICAL ASSISTANCE ON VARIOUS COMPLIANCE REQUIREMENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt9CHIEF FINANCIAL OFFICER
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02024203
IRS990/NetAssetsOrFundBalancesEOYAmt02168601
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02024203
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02168601
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt012389
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070051
IRS990/OtherExpensesGrp/Desc0QUENCH EXPENSE
IRS990/OtherExpensesGrp/Desc1LEGISLATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc2PRINTING COSTS
IRS990/OtherExpensesGrp/Desc3TRAINING MATERIALS
IRS990/OtherExpensesGrp/TotalAmt099143
IRS990/OtherExpensesGrp/TotalAmt168028
IRS990/OtherExpensesGrp/TotalAmt244378
IRS990/OtherExpensesGrp/TotalAmt332726
IRS990/OtherSalariesAndWagesGrp/TotalAmt0614418
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt059458
IRS990/PensionPlanContributionsGrp/TotalAmt046462
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0206973
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0142731
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt050343
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032668
IRS990/PrincipalOfficerNm0ROD GLOSSER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3541800
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc1QUENCH INCOME
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3ADVERTISING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0397955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1111294
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt242935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0397955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1111294
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt242935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt340240
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt040240
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01451702
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt023814
IRS990/PYOtherExpensesAmt0906644
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0515424
IRS990/PYRevenuesLessExpensesAmt0157801
IRS990/PYSalariesCompEmpBnftPaidAmt0926495
IRS990/PYTotalExpensesAmt01833139
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01990940
IRS990/ReconcilationRevenueExpnssAmt0144398
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01341610
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01493075
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AggregateReportedDuesNtcAmt014856
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt058512
IRS990ScheduleC/DuesAssessmentsAmt0495195
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt058512
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt014856
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt073368
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0338389
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0494802
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0833191
IRS990ScheduleD/EquipmentGrp/BookValueAmt0148173
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0292951
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0441124
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02042299
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0113000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0113000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02186697
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IOWA RURAL WATER ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(6). IOWA RURAL WATER CHARITABLE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0599562
IRS990ScheduleD/TotalExpensesPerForm990Amt02042299
IRS990ScheduleD/TotalRevenuePerForm990Amt02186697
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02186697
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02042299
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ANNUAL DUES STRUCTURE AND GENERAL AFFAIRS OF THE ASSOCIATION ARE APPROVED BY MEMBERS AT AN ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD REVIEWS THE FORM 990 TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WRITTEN CONFLICT OF INTEREST POLICIES ARE UPDATED AND REVIEWED ANNUALLY FOR EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHIEF EXECUTIVE OFFICER'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC, UPON REQUEST, AT THE ASSOCIATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XIII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02539247
IRS990/TotalAssetsEOYAmt02768036
IRS990/TotalAssetsGrp/BOYAmt02539247
IRS990/TotalAssetsGrp/EOYAmt02768036
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01544743
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt02042299
IRS990/TotalGrossUBIAmt040240
IRS990/TotalLiabilitiesBOYAmt0515044
IRS990/TotalLiabilitiesEOYAmt0599435
IRS990/TotalLiabilitiesGrp/BOYAmt0515044
IRS990/TotalLiabilitiesGrp/EOYAmt0599435
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02024203
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02168601
IRS990/TotalOtherCompensationAmt032238
IRS990/TotalProgramServiceRevenueAmt0592424
IRS990/TotalReportableCompFromOrgAmt0174707
IRS990/TotalRevenueGrp/ExclusionAmt049530
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0552184
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02186697
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt040240
IRS990/TotalVolunteersCnt026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02539247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02768036
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0147106
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04221 SOUTH 22ND AVENUE EAST
IRS990/USAddress/CityNm0NEWTON
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050208
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.IOWARURALWATER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROD GLOSSER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06417870330
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA RURAL WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0IOWA
ReturnHeader/Filer/EIN0421077034
ReturnHeader/Filer/PhoneNum06417870330
ReturnHeader/Filer/USAddress/AddressLine1Txt04221 SOUTH 22ND AVENUE EAST
ReturnHeader/Filer/USAddress/CityNm0NEWTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050208
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420794029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DENMAN CPA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01601 22ND STREET SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0502661453
ReturnHeader/PreparerPersonGrp/PhoneNum05152258400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE SCHWEIZER
ReturnHeader/ReturnTs02025-08-12T09:08:18-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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