Civic Intelligence

National Rural Water Association

EIN 73-1006395 • 501(c)6 • Duncan, OK

View Organization Page

Profile

To cultivate opportunities for state assocaitions to be successful for the benefits of their members.

2915 S 13th StreetDuncan, OK 73533

www.nrwa.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.22x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.24x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2025

Net Margin

73rd percentile

8.9%

Higher net margin than 73% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$428,889

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)6 • $100M-$250M nonprofits • Source year 2025

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)6 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets34th percentile

Assets

Up

$89,126,630

Up $8,273,455 (+10%) from 2024

Liabilities

Up

$19,649,350

Up $1,466,246 (+8.1%) from 2024

Net Assets

Up

$69,477,280

Up $6,807,209 (+11%) from 2024

Operations
Liabilities / Revenue26th percentileNet Margin73rd percentile

Revenue

Up

$81,786,877

Up $10,019,776 (+14%) from 2024

Expenses

Up

$74,539,636

Up $6,345,922 (+9.3%) from 2024

Net Income

Up

$7,247,241

Up $3,673,854 (+103%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$100M$50M$0Assets 2012: $25,404,148Liabilities 2012: $5,035,750Net Assets 2012: $20,368,3982012Assets 2013: $29,587,009Liabilities 2013: $7,894,512Net Assets 2013: $21,692,4972013Assets 2014: $32,394,209Liabilities 2014: $7,774,705Net Assets 2014: $24,619,5042014Assets 2015: $37,703,755Liabilities 2015: $10,638,371Net Assets 2015: $27,065,3842015Assets 2016: $36,288,062Liabilities 2016: $9,982,688Net Assets 2016: $26,305,3742016Assets 2017: $41,799,652Liabilities 2017: $11,028,033Net Assets 2017: $30,771,6192017Assets 2018: $46,402,077Liabilities 2018: $10,938,661Net Assets 2018: $35,463,4162018Assets 2019: $49,445,473Liabilities 2019: $12,130,407Net Assets 2019: $37,315,0662019Assets 2020: $55,666,563Liabilities 2020: $15,907,637Net Assets 2020: $39,758,9262020Assets 2021: $65,416,148Liabilities 2021: $15,628,712Net Assets 2021: $49,787,4362021Assets 2022: $71,914,464Liabilities 2022: $18,320,937Net Assets 2022: $53,593,5272022Assets 2023: $73,396,041Liabilities 2023: $20,788,258Net Assets 2023: $52,607,7832023Assets 2024: $80,853,175Liabilities 2024: $18,183,104Net Assets 2024: $62,670,0712024Assets 2025: $89,126,630Liabilities 2025: $19,649,350Net Assets 2025: $69,477,2802025

Highlighted filing

2025

Assets$89,126,630
Liabilities$19,649,350
Net Assets$69,477,280
Open 2025 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100M$50M$0Revenue 2012: $42,261,689Expenses 2012: $41,430,993Net Income 2012: $830,6962012Revenue 2013: $37,566,948Expenses 2013: $37,210,651Net Income 2013: $356,2972013Revenue 2014: $38,134,802Expenses 2014: $37,972,520Net Income 2014: $162,2822014Revenue 2015: $40,635,022Expenses 2015: $38,819,422Net Income 2015: $1,815,6002015Revenue 2016: $41,767,576Expenses 2016: $40,327,834Net Income 2016: $1,439,7422016Revenue 2017: $43,581,688Expenses 2017: $41,987,697Net Income 2017: $1,593,9912017Revenue 2018: $42,956,417Expenses 2018: $40,982,146Net Income 2018: $1,974,2712018Revenue 2019: $47,367,652Expenses 2019: $42,458,589Net Income 2019: $4,909,0632019Revenue 2020: $49,940,515Expenses 2020: $46,292,818Net Income 2020: $3,647,6972020Revenue 2021: $53,975,148Expenses 2021: $50,040,265Net Income 2021: $3,934,8832021Revenue 2022: $57,280,479Expenses 2022: $52,106,861Net Income 2022: $5,173,6182022Revenue 2023: $65,286,342Expenses 2023: $62,333,478Net Income 2023: $2,952,8642023Revenue 2024: $71,767,101Expenses 2024: $68,193,714Net Income 2024: $3,573,3872024Revenue 2025: $81,786,877Expenses 2025: $74,539,636Net Income 2025: $7,247,2412025

Highlighted filing

2025

Revenue$81,786,877
Expenses$74,539,636
Net Income$7,247,241
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$89,126,630
Liabilities
$19,649,350
Net assets
$69,477,280
Revenue
$81,786,877
Expenses
$74,539,636
Net income
$7,247,241
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$89.1$19.6$69.5$81.8$74.5$7.25
2024Detailed filing. Detailed filing data is available for this year.$80.9$18.2$62.7$71.8$68.2$3.57
2023Detailed filing. Detailed filing data is available for this year.$73.4$20.8$52.6$65.3$62.3$2.95
2022Detailed filing. Detailed filing data is available for this year.$71.9$18.3$53.6$57.3$52.1$5.17
2021Detailed filing. Detailed filing data is available for this year.$65.4$15.6$49.8$54.0$50.0$3.93
2020Detailed filing. Detailed filing data is available for this year.$55.7$15.9$39.8$49.9$46.3$3.65
2019Summary only. Only limited summary data is available for this year.$49.4$12.1$37.3$47.4$42.5$4.91
2018Summary only. Only limited summary data is available for this year.$46.4$10.9$35.5$43.0$41.0$1.97
2017Summary only. Only limited summary data is available for this year.$41.8$11.0$30.8$43.6$42.0$1.59
2016Summary only. Only limited summary data is available for this year.$36.3$9.98$26.3$41.8$40.3$1.44
2015Summary only. Only limited summary data is available for this year.$37.7$10.6$27.1$40.6$38.8$1.82
2014Summary only. Only limited summary data is available for this year.$32.4$7.77$24.6$38.1$38.0$0.16
2013Summary only. Only limited summary data is available for this year.$29.6$7.89$21.7$37.6$37.2$0.36
2012Summary only. Only limited summary data is available for this year.$25.4$5.04$20.4$42.3$41.4$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Jan 15, 2026
Return Version
2024v5.5
Gross Receipts
$106,361,914
Mission and Program Overview

Mission

To cultivate opportunities for state associations to be successful for the benefits of their memebers.

To strengthen state associations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$48,022,048$53,599,152▲ $5,577,104
Savings and Temporary Cash Investments$18,315,254$16,226,389▼ $2,088,865
Pledges and Grants Receivable$7,565,365$10,078,009▲ $2,512,644
Other Notes and Loans Receivable, Net$4,433,979$6,650,750▲ $2,216,771
Cash and Non-Interest-Bearing Accounts$870,888$781,400▼ $89,488
Accounts Receivable$383,501$657,163▲ $273,662
Land, Buildings, and Equipment, Net$480,451$417,619▼ $62,832
Prepaid Expenses and Deferred Charges$192,269$285,037▲ $92,768
Intangible Assets$100,000$100,000→ $0
Inventories for Sale or Use$17,435$15,861▼ $1,574
Total Assets$80,853,175$89,126,630▲ $8,273,455
Other Assets Total$471,985$315,250▼ $156,735
Liabilities
Deferred Revenue$9,713,115$9,465,396▼ $247,719
Grants Payable$6,557,853$8,561,863▲ $2,004,010
Accounts Payable and Accrued Expenses$1,440,151$1,306,841▼ $133,310
Other Liabilities$471,985$315,250▼ $156,735
Total Liabilities$18,183,104$19,649,350▲ $1,466,246
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$62,670,071$69,477,280▲ $6,807,209
Total Net Assets Fund Balance$62,670,071$69,477,280▲ $6,807,209
Total Liabilities and Net Assets / Fund Balance$80,853,175$89,126,630▲ $8,273,455

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$348,066$2,081,321$2,429,387
Equipment$0$205,128$205,128
Leasehold Improvements$59,553$112,485$172,038
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew HolmesCEOFT$379,325$49,564$428,889
William SimpsonLegislative DirectorFT$342,832$30,861$373,693
Charles StephensSr. Executive Policy DirecFT$261,677$62,358$324,035
Brian ChurchmanCFOFT$264,508$45,313$309,821
Michael PrestonDeputy Director of Leg. AfFT$248,041$55,209$303,250
Vern SteelCOOFT$246,258$44,093$290,351
Shannan WaltonApprenticeship Programs ManagerFT$150,543$26,389$176,932

Board Members and Trustees

NameTitle
JOHN O'CONNELLImmediate Past President
Phillip CombsPresident
Chris KenyonSr. Vice President
David PetersonVice President
Jimmy FolcoExecutive Director
John ChoateExecutive Director
Tom SpeerExecutive Director
Alan HaughtMember
Allen KelmMember
Bill ShroyerMember
Bob BloughMember
Brad AndersenMember
Chuck McveyMember
Craig SollbergerMember
Dannie McmillanMember
David BairdMember
David WallerMember
Don ZuernMember
Eric HillMember
Faron YoungMember
James GobeilleMember
James LatchumMember
James MackieMember
Jana LittlewoodMember
Jeff DayMember
John CoffeyMember
John CovingtonMember
John JonesMember
Jon ThorntonMember
Kent WatsonMember
Kevin MrazMember
Linda EvansMember
Luke HeikkilaMember
Mack LeeMember
Matt RencherMember
Michele SchommerMember
Neil CarpenterMember
Pam MinellaMember
Randy PleimaMember
Rick JeffaresMember
Robert MooreMember
Robert MunroMember
Ron GillenMember
Russell CooperMember
Steve FletcherMember
Tom DelbridgeMember
Tony CarrascoMember
Paul FulghamSecretary
Tom GouletteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,038,286
Program Service Revenue
$2,076,382
Investment Income
$6,276,170
Other Revenue
$396,039
Change in Net Assets
$7,247,241

Audited Revenue Reconciliation

Revenue per Audited Statements
$81,786,877
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-440,032
Total Revenue per Audited Statements
$81,346,845
Total Revenue per Form 990
$81,786,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$60,927,870
Salaries, Compensation, and Employee Benefits$8,210,599
Other Expenses$5,401,167
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$60,867,870--$60,867,870
Other Salaries and Wages$4,360,525$231,918-$4,592,443
Other Employee Benefits$1,867,546$99,327-$1,966,873
Conferences and Meetings$1,020,600$54,281-$1,074,881
Current Officers, Directors, Trustees, and Key Employees$845,140$44,950-$890,090
Travel$820,181$43,622-$863,803
All Other Expenses$447,742$23,812-$471,554
Occupancy$387,282$20,598-$407,880
Payroll Taxes$379,648$20,192-$399,840
Pension Plan Contributions$343,105$18,248-$361,353
Fees for Services Lobbying$250,667$13,332-$263,999
Fees for Service Investment Mgmnt Fees$212,455$11,300-$223,755
Office Expenses$209,669$11,151-$220,820
Other Expenses$201,654$10,725-$212,379
Insurance$72,820$3,873-$76,693
Depreciation Depletion$59,659$3,173-$62,832
Grants to Domestic Individuals$60,000--$60,000
Fees for Services Accounting$43,827$2,331-$46,158
Fees for Services Legal$41,526$2,209-$43,735
Advertising$8,956$476-$9,432
Total Functional Expenses$73,852,244$687,392$0$74,539,636

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$74,539,636
Total Expenses per Audited Statements$74,539,636
Total Expenses per Form 990$74,539,636
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
California Rural Water AssocSacramento, CA501(c)(6)Sub-award$2,025,432
Minnesota Rural Water AssocElbow Lake, MN501(c)(3)Sub-award$1,851,153
Texas Rural Water AssocAustin, TX501(c)(6)Sub-award$1,715,841
South Dakota Assoc of Rural WaterSioux Falls, SD501(c)(6)Sub-award$1,618,628
Kansas Rural Water AssocSeneca, KS501(c)(3)Sub-award$1,566,682
South Carolina Rural Water AssocClinton, SC501(c)(6)Sub-award$1,553,784
Kentucky Rural Water AssocBowling Green, KY501(c)(6)Sub-award$1,544,929
Florida Rural Water AssocTallahassee, FL501(c)(3)Sub-award$1,509,761
Missouri Rural Water AssocAshland, MO501(c)(6)Sub-award$1,495,123
Mississippi Rural Water AssocRaymond, MS501(c)(3)Sub-award$1,490,844
Colorado Rural Water AssocPueblo West, CO501(c)(6)Sub-award$1,473,726
New York Rural Water AssocClaverack, NY501(c)(6)Sub-award$1,440,218
Alliance of Indiana Rural Water AssocFranklin, IN501(c)(6)Sub-award$1,430,357
North Dakota Rural Water System AssocBismark, ND501(c)(3)Sub-award$1,421,234
Montana Rural Water AssocGreat Falls, MT501(c)(3)Sub-award$1,417,279
Alabama Rural Water AssocMontgomery, AL501(c)(6)Sub-award$1,406,820
Illinois Rural Water AssocTaylorville, IL501(c)(6)Sub-award$1,402,908
Oregon Assoc of Water UtilitiesIndependence, OR501(c)(6)Sub-award$1,395,887
Arkansas Rural Water AssocLonoke, AR501(c)(6)Sub-award$1,374,688
Tennessee Assoc of UtilitiesMurfreesboro, TN501(c)(6)Sub-award$1,368,928
Louisiana Rural Water AssocKinder, LA501(c)(6)Sub-award$1,343,396
West Virginia Rural Water AssocScott Depot, WV501(c)(6)Sub-award$1,326,853
Rural Water Assoc of UtahBluffdale, UT501(c)(3)Sub-award$1,301,023
North Carolina Rural Water AssocWelcome, NC501(c)(6)Sub-award$1,288,289
New Mexico Rural Water AssocAlbuquerque, NM501(c)(6)Sub-award$1,266,316
EvergreenShelton, WA501(c)(6)Sub-award$1,261,913
Wisconsin Rural Water AssocPlover, WI501(c)(6)Sub-award$1,244,361
Hawaii Rural Water AssocKamuela, HI501(c)(3)Sub-award$1,230,170
Idaho Rural Water AssocBoise, ID501(c)(3)Sub-award$1,229,809
Nebraska Rural Water AssocWahoo, NE501(c)(6)Sub-award$1,227,531
Oklahoma Rural Water AssocOklahoma City, OK501(c)(6)Sub-award$1,222,793
Virginia Rural Water AssocBuena Vista, VA501(c)(3)Sub-award$1,176,337
Georgia Rural Water AssocBernesville, GA501(c)(6)Sub-award$1,168,387
Pennsylvania Rural Water AssocBellefonte, PA501(c)(6)Sub-award$1,093,674
Ohio Rural Water AssocZanesville, OH501(c)(6)Sub-award$1,077,885
Michigan Rural Water AssocHarrison, MI501(c)(3)Sub-award$1,068,298
Iowa Rural Water AssocEast Newton, IA501(c)(6)Sub-award$1,045,787
Alaska Rural Water AssocWasilla, AK501(c)(3)Sub-award$996,378
Vermont Rural Water AssocEssex Junction, VT501(c)(6)Sub-award$948,843
Mass Rural Water AssocNorthfield, MA501(c)(6)Sub-award$935,484
Maine Rural Water AssocRichmond, ME501(c)(6)Sub-award$924,113
Wyoming Assoc of Rural WaterGlenrock, WY501(c)(6)Sub-award$918,592
Maryland Rural Water AssocWoodbine, MD501(c)(6)Sub-award$877,302
New Jersey Water AssocWaretown, NJ501(c)(6)Sub-award$869,569
Delaware Rural Water AssocMilford, DE501(c)(6)Sub-award$782,935
Granite State Rural Water AssocWalpole, NH501(c)(6)Sub-award$732,482
Rural Water of ArizonaApache Junction, AZ501(c)(6)Sub-award$692,667
Rhode Island Rural Water AssocNorth Kingstown, RI501(c)(6)Sub-award$683,436
Atlantic State Water & Wastewater AssocSuffield, CT501(c)(6)Sub-award$429,025
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$315,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The voting members of nrwa are the state assocations and are also sub-awardees to our grants.”

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

“Each state association is a voting member and has one seat on the board of directions of national rural water association (nrwa). One member is elected from each state association and nominated to the board of nrwa. The membership then votes on the nominees at the annual business meeting that is held each fall.”

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

“The form 990 is make available to the governing board by posting to the board member's private website. The form 990 is also reviewed by the auditors as part of the annual audit.”

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

“The policy is for board members and is posted to the board's private website and reviewed annually by the program review committee of the board of directors. This committee oversees such policies of the organization.”

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

“The ceo is evaluated by each memebr of the board and then the ceo evaluation committee consisting of the president, senior vice president, and vice president review the evealuation and do a formal evaluation with the ceo. This committee will recommend salary adjustments for inclusion in the budget which will be approved by the board. The committee will use outside surveys of like organizations to determine the annual adjustment.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interst policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Rural Water Association
EIN
73-1006395
Phone
5802520629
Address
2915 S 13TH STREET, DUNCAN, OK 73533

Signing Officer

Name
Brian Churchman
Title
CFO
Phone
5802520629
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Churchman
Formed
1976
Legal Domicile
Ok
Voting Board Members
49
Independent Board Members
49
Employees
62
Volunteers
49

Preparer

Firm
Finley & Cook Pllc
Address
1421 E 45TH ST, SHAWNEE, OK 74804-1447
Preparer
Jonathan Gauss
Phone
4058787300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“The association is a nonprofit organization that is exempt from income taxes under section 501(c)(6) of the internal revenue code. Certain activities of the association are subject to income taxes because they are unrelated to the association's exempt purpose. No provision for income taxes has been provided since such activities have historically not generated significant taxable income. The association evaluates and accounts for its uncertain tax positions in accordance with asc topic 740, "income taxes," including the association's tax position as a tax-exempt, nonprofit entity. Through its evaluation of the association's uncertain tax positions, management has determined that no uncertain tax positions existed as of february 28, 2025, or february 29, 2024, which would require the association to record a liability for the uncertain tax positions in its financial statements. The association is no longer subject to income tax examinations by the u.s. Federal, state, or local taxing authorities for years before 2022.”

Raw XML AppendixShowing 400 of 1,462 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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