Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 4.4% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Up$11,316,450
Up $1,834,363 (+19%) from 2022
Net Assets
Up$11,037,646
Up $1,692,408 (+18%) from 2022
Liabilities
Up$278,804
Up $141,955 (+104%) from 2022
Revenue
Up$3,442,504
Up $300,334 (+9.6%) from 2022
Expenses
Up$3,407,970
Up $271,986 (+8.7%) from 2022
Net Income
Up$34,534
Up $28,348 (+458%) from 2022
To provide educational and technical information to public water systems located in Kansas.
To provide education and leadership necessary to enhance the effectiveness of Kansas' water and wastewater utilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $7,675,325 | $9,333,198 | ▲ $1,657,873 |
| Cash and Non-Interest-Bearing Accounts | $511,589 | $874,611 | ▲ $363,022 |
| Pledges and Grants Receivable | $238,628 | $405,477 | ▲ $166,849 |
| Land, Buildings, and Equipment, Net | $334,343 | $344,279 | ▲ $9,936 |
| Accounts Receivable | $453,605 | $251,151 | ▼ $202,454 |
| Prepaid Expenses and Deferred Charges | $49,371 | $49,071 | ▼ $300 |
| Savings and Temporary Cash Investments | $206,123 | $46,859 | ▼ $159,264 |
| Inventories for Sale or Use | $13,103 | $11,804 | ▼ $1,299 |
| Total Assets | $9,482,087 | $11,316,450 | ▲ $1,834,363 |
| Liabilities | |||
| Deferred Revenue | $72,840 | $184,845 | ▲ $112,005 |
| Accounts Payable and Accrued Expenses | $64,009 | $93,959 | ▲ $29,950 |
| Total Liabilities | $136,849 | $278,804 | ▲ $141,955 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $9,345,238 | $11,037,646 | ▲ $1,692,408 |
| Total Net Assets Fund Balance | $9,345,238 | $11,037,646 | ▲ $1,692,408 |
| Total Liabilities and Net Assets / Fund Balance | $9,482,087 | $11,316,450 | ▲ $1,834,363 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $247,955 | $451,787 | $699,742 |
| Buildings | $53,303 | $274,619 | $327,922 |
| Land | $43,021 | - | $43,021 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Elmer Ronnebaum | General Manager | FT | $137,265 | $15,239 | $152,504 |
| Name | Title |
|---|---|
| Scott Robertson | President |
| Mike Fulkerson | Vice-President |
| Mike Schultz | Board Member |
| Patricia Shaffer | Board Member |
| Paul Froelich Jan to Nov | Board Member |
| Tom Sloan Nov to Dec | Board Member |
| Scott Robertson | Secretary |
| Carl Chalfant | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,909,437 |
| Other Expenses | $1,497,533 |
| Grants and Similar Amounts Paid | $1,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,108,860 | $297,707 | - | $1,406,567 |
| Conferences and Meetings | $474,957 | $24,443 | - | $499,400 |
| Travel | $275,569 | $99,222 | - | $374,791 |
| Office Expenses | $170,080 | $156,509 | - | $326,589 |
| Other Employee Benefits | $99,325 | $64,190 | - | $163,515 |
| Current Officers, Directors, Trustees, and Key Employees | $114,378 | $38,126 | - | $152,504 |
| Payroll Taxes | $90,763 | $26,055 | - | $116,818 |
| Depreciation Depletion | - | $112,415 | - | $112,415 |
| Fees for Services Other | $49,117 | $58,366 | - | $107,483 |
| Pension Plan Contributions | $55,462 | $14,571 | - | $70,033 |
| Advertising | - | $35,388 | - | $35,388 |
| Insurance | - | $18,092 | - | $18,092 |
| Fees for Services Accounting | - | $11,540 | - | $11,540 |
| Occupancy | - | $9,985 | - | $9,985 |
| Information Technology | - | $1,850 | - | $1,850 |
| Grants to Domestic Orgs | $1,000 | - | - | $1,000 |
| Other Expenses | $501,876 | $-501,876 | - | $0 |
| Total Functional Expenses | $2,941,387 | $466,583 | $0 | $3,407,970 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,407,970 |
| Total Expenses per Audited Statements | $3,407,970 |
| Total Expenses per Form 990 | $3,407,970 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Association provides membership to cities, rural water districts and other water and wastewater utilities throughout the state of Kansas. Additionally, consultants such as engineering firms, accountants, financial institutions, manufacturers, service providers and vendors can join as associate members for the annual conference.”
“The Association's IRS Form 990 is presented in draft form to the board of directors prior to filing. The board of directors are given a reasonable period of time, usually no more than 30 days, to review the document, ask questions and recommend changes.”
“Available upon request are copies of the Association's IRS Form 990. Copies will be provided immediately in the case of in person requests. Requests received by written, phone, fax or e-mail means will be sent by direct mail.”
“The Association is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Association qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Association is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Association is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the year ended December 31, 2023, the Association has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 64009 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 93959 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 453605 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 251151 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide education and leadership necessary to enhance the effectiveness of Kansas' water and wastewater utilities. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 35388 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 35388 |
| IRS990/AllOtherContributionsAmt | 0 | 1527063 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7853363760 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 706 Waterway Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Seneca |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 66538 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 511589 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 874611 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 38126 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 114378 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 152504 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 24443 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 474957 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 499400 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1864963 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3053 |
| IRS990/CYOtherExpensesAmt | 0 | 1497533 |
| IRS990/CYOtherRevenueAmt | 0 | 233801 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1340687 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 34534 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1909437 |
| IRS990/CYTotalExpensesAmt | 0 | 3407970 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3442504 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 72840 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 184845 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 112415 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 112415 |
| IRS990/Desc | 0 | Training and Technical Assistance: In 2023, KRWA provided 114 training events which were attended by 6,375 people with operators representing the largest category with 3,790 attendees. KRWA also had 22 people in the Apprenticeship Program. The Association conducted 146 water loss surveys, locating 461 gallons per minute of water loss, representing an annual cost of $913,740. KRWA also conducted smoke testing of six wastewater systems and measured in lagoons for 31 wastewater systems. KRWA provided GPS mapping services to 40 different cities and RWDs. Staff provided help with water rights issues, water conservation plans, valve locating and exercising, hydrant testing, master and residential meter testing, pipeline locates, and working with water and wastewater systems on the full spectrum of water and wastewater treatment issues and system operations. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2941387 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11540 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11540 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 58366 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 49117 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 107483 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| 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 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| 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 | 15239 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Scott Robertson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Mike Fulkerson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Carl Chalfant |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Scott Robertson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Patricia Shaffer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Mike Schultz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Paul Froelich Jan to Nov |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Tom Sloan Nov to Dec |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Elmer Ronnebaum |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 137265 |
| 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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice-President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | General Manager |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantAmt | 0 | 1000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 1000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3442504 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1850 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1850 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 18092 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18092 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 13103 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 11804 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3053 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3053 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 7675325 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 9333198 |
| IRS990/IRPDocumentCnt | 0 | 20 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 726406 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 334343 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 344279 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1070685 |
| IRS990/LegalDomicileStateCd | 0 | KS |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 337900 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide educational and technical information to public water systems located in Kansas. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9345238 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 11037646 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1657874 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 9345238 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 11037646 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 9985 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 9985 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 156509 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 170080 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 326589 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 64190 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 99325 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 163515 |
| IRS990/OtherExpensesGrp/Desc | 0 | Indirect cost allocatio |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | -501876 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 501876 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 221310 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 233801 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 233801 |
| IRS990/OtherRevenueTotalAmt | 0 | 233801 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 297707 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1108860 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1406567 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 26055 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 90763 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 116818 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 14571 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 55462 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 70033 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 238628 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 405477 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 49371 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 49071 |
| IRS990/PrincipalOfficerNm | 0 | Elmer Ronnebaum |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221310 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Training and technical |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1340687 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1340687 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1725863 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1474 |
| IRS990/PYOtherExpensesAmt | 0 | 1359494 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1414833 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 6186 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1775990 |
| IRS990/PYTotalExpensesAmt | 0 | 3135984 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3142170 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 34534 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1574488 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 206123 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 46859 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1864963 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1452895 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1494534 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1478655 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1289501 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 7580548 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3053 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1474 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1119 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1964 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 6401 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 14011 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 6120539 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99820 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99400 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 7580548 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1864963 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1452895 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1494534 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1478655 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1289501 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 7580548 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 7594559 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 53303 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 274619 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 327922 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 247955 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 451787 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 699742 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3407970 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 43021 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 43021 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1657874 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1657874 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3442504 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Association is organized as a Kansas nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as an organization described in IRC Section 501(c)(3). Further, the Association qualifies for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and has been determined not to be a private foundation under IRC Sections 509(a)(1). The Association is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Association is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. For the year ended December 31, 2023, the Association has determined that it is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T) with the IRS. Returns are subject to IRS examination, generally for three years after each return is filed. No taxing authorities have commenced income tax examinations for open tax years. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 344279 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3407970 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3442504 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5100378 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3407970 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 137265 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 6863 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 8376 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Elmer Ronnebaum |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | General Manager |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 152504 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Association provides membership to cities, rural water districts and other water and wastewater utilities throughout the state of Kansas. Additionally, consultants such as engineering firms, accountants, financial institutions, manufacturers, service providers and vendors can join as associate members for the annual conference. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Association's IRS Form 990 is presented in draft form to the board of directors prior to filing. The board of directors are given a reasonable period of time, usually no more than 30 days, to review the document, ask questions and recommend changes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Available upon request are copies of the Association's IRS Form 990. Copies will be provided immediately in the case of in person requests. Requests received by written, phone, fax or e-mail means will be sent by direct mail. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 9482087 |
| IRS990/TotalAssetsEOYAmt | 0 | 11316450 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 9482087 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 11316450 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 1864963 |
| IRS990/TotalEmployeeCnt | 0 | 29 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 466583 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2941387 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3407970 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 136849 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 278804 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 136849 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 278804 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 9345238 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 11037646 |
| IRS990/TotalOtherCompensationAmt | 0 | 15239 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.