2023-08-22T11:58:44-05:00 2023-02-28 731185089 ARLEDGE & ASSOCIATES PC 309 N BRYANT AVENUE EDMOND OK 73034 990 2022-03-01 731006395 NATIONAL RURAL WATER ASSOCIATION NATI 5802520629 2915 S 13TH STREET DUNCAN OK 73533 BRIAN CHURCHMAN CHIEF FINANCIAL OFFICER 5802520629 2023-08-21 1 BRIAN CHURCHMAN 999009999 1 JENNIFER LINDSTROM P02083973 4053480615 2023-08-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MATT HOLMES 2915 S 13TH STREET DUNCAN OK 73533 71068812 0 X WWW.NRWA.ORG X 1976 OK TO STRENGTHEN STATE ASSOCIATIONS. 50 50 47 50 146263 69216 53518815 62229052 1573730 1735480 2013913 1043637 174021 278173 57280479 65286342 44176631 52607254 0 0 5060942 5390873 0 0 0 2869288 4335351 52106861 62333478 5173618 2952864 71914464 73396041 18320937 20788258 53593527 52607783 TO CULTIVATE OPPORTUNITIES FOR STATE ASSOCIATIONS TO BE SUCCESSFUL FOR THE BENEFITS OF THEIR MEMBERS. 0 0 58708357 52607254 1867390 NRWA PROVIDES TRAINING AND TECHNICAL ASSISTANCE THROUGH 49 AFFILIATED STATE RURAL WATER ASSOCIATIONS, THAT CURRENTLY HAVE OVER 31,000 UTILITY SYSTEM MEMBERS. RURAL WATER TRAINING AND TECHNICAL ASSISTANCE COVERS EVERY ASPECT OF OPERATING, MANAGING AND FINANCING WATER AND WASTEWATER UTILITIES. 58708357 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 31 0 1 47 1 1 1 0 0 0 0 0 0 0 X 50 50 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 0 0 OK X X THE ORGANIZATION 5802520629 2915 S 13TH STREET DUNCAN OK 73533 CAMERON MCKAY TREASURER 0.10 X X 0 0 0 CHRIS KENYON VICE PRESIDENT 0.10 X X 0 0 0 DAVID BAIRD PAST PRESIDENT 0.10 X X 0 0 0 DAVID PETERSON SECRETARY 0.10 X X 0 0 0 JOHN O'CONNELL III PRESIDENT 0.10 X X 0 0 0 PAUL FULGHAM EXECUTIVE DIRECTOR 0.10 X X 0 0 0 PHILLIP COMBS SR. VICE PRESIDENT 0.10 X X 0 0 0 TOM DELBRIDGE EXECUTIVE DIRECTOR 0.10 X X 0 0 0 TOM GOULETTE EXECUTIVE DIRECTOR 0.10 X X 0 0 0 ALAN HAUGHT MEMBER 0.10 X 0 0 0 ALLEN KELM MEMBER 0.10 X 0 0 0 BILL SHROYER MEMBER 0.10 X 0 0 0 BRAD ANDERSEN MEMBER 0.10 X 0 0 0 BRUCE BOTTOMLEY MEMBER 0.10 X 0 0 0 CHUCK MCVEY MEMBER 0.10 X 0 0 0 CLAUDE SWOPE MEMBER 0.10 X 0 0 0 CLIFFORD MATTHEWS MEMBER 0.10 X 0 0 0 DANNIE MCMILLAN MEMBER 0.10 X 0 0 0 DAVID WALLER MEMBER 0.10 X 0 0 0 DON ZUERN MEMBER 0.10 X 0 0 0 GEORGE CRUM MEMBER 0.10 X 0 0 0 JAMES GOBEILLE MEMBER 0.10 X 0 0 0 JAMES MACKIE MEMBER 0.10 X 0 0 0 JANA LITTLEWOOD MEMBER 0.10 X 0 0 0 JEFF DAY MEMBER 0.10 X 0 0 0 JIMMY FOLCO MEMBER 0.10 X 0 0 0 JOHN CHOATE MEMBER 0.10 X 0 0 0 JOHN COVINGTON MEMBER 0.10 X 0 0 0 JOHN JONES MEMBER 0.10 X 0 0 0 JON THORNTON MEMBER 0.10 X 0 0 0 KENT WATSON MEMBER 0.10 X 0 0 0 KEVIN MRAZ MEMBER 0.10 X 0 0 0 LARRY WASLAND MEMBER 0.10 X 0 0 0 LES ANDERSON MEMBER 0.10 X 0 0 0 LINDA EVANS MEMBER 0.10 X 0 0 0 MACK LEE MEMBER 0.10 X 0 0 0 MATT RENCHER MEMBER 0.10 X 0 0 0 MICHELE SCHOMMER MEMBER 0.10 X 0 0 0 NEIL CARPENTER MEMBER 0.10 X 0 0 0 RANDOLPH HALL MEMBER 0.10 X 0 0 0 RANDY PLEIMA MEMBER 0.10 X 0 0 0 RICK JEFFARES MEMBER 0.10 X 0 0 0 ROBERT MOORE MEMBER 0.10 X 0 0 0 ROBERT MUNRO MEMBER 0.10 X 0 0 0 RUSSELL COOPER MEMBER 0.10 X 0 0 0 SHELBY JACKSON MEMBER 0.10 X 0 0 0 STEVE FLETCHER MEMBER 0.10 X 0 0 0 TOM SPEER MEMBER 0.10 X 0 0 0 TONY CARRASCO MEMBER 0.10 X 0 0 0 TONY HOWARD MEMBER 0.10 X 0 0 0 MATTHEW HOLMES CEO 48.00 X 356768 0 53122 BRIAN CHURCHMAN CFO 44.50 0.50 X 224279 0 44496 VERN STEEL DEPUTY CEO 40.00 X 214573 0 38987 MICHAEL KEEGAN LEGISLATIVE ANALYST 40.00 X 791078 0 48403 WILLIAM SIMPSON LEGISLATIVE DIRECTOR 43.00 X 334030 0 78364 MICHAEL PRESTON LEGISLATIVE ANALYST 40.00 X 189263 0 48039 BRAD REED PROGRAM MANAGER 40.00 X 122423 0 46967 STEVEN HARPER FEDERAL PROGRAMS DIRECTOR 40.00 X 136938 0 29065 JENNIFER PALMIOTTO SENIOR FEDERAL POLICY ADVISOR 40.00 X 120217 0 37200 ANTHONY PRINCE DEVELOPMENT DIRECTOR 1.00 X 101938 0 30627 2591507 0 455270 13 0 1 0 0 1497863 60731189 62229052 CONFERENCES 900099 1062501 1062501 ASSET MANAGEMENT PROGRAM 900099 361780 361780 RALLIES 900099 161930 161930 AFFINITY PROGRAMS 900099 95033 95033 TRAINING 900099 35300 35300 18936 18936 1735480 903316 903316 5922791 5782470 140321 140321 140321 ADVERTISING 513120 146263 146263 AFFILIATE SERVICES 900099 131526 131526 OTHER INCOME 900099 384 384 278173 65286342 1867390 146263 1043637 52575254 52575254 32000 32000 795620 537584 258036 2849632 1925437 924195 322687 218033 104654 1144072 773026 371046 278862 188421 90441 31797 17685 14112 30499 16963 13536 144876 80580 64296 240190 133593 106597 4975 2767 2208 240051 133516 106535 184023 102353 81670 621262 415226 206036 986496 548687 437809 44067 24510 19557 64437 35840 28597 SUPPORT & SUPPORT MATER 661758 368069 293689 MEMBER SERVICES 273440 152087 121353 SMALL TOOLS & EQUIPMENT 217317 120871 96446 CONTRACTS 140606 78205 62401 449557 227650 221907 62333478 58708357 3625121 0 1611923 2931215 19386186 19826365 9410773 10481351 751014 648000 3970563 3397992 12323 11500 213285 297139 2706697 2287118 434972 419579 36123425 34750571 0 632329 71914464 73396041 748273 1375639 8399622 9756532 9173042 9023758 0 632329 18320937 20788258 X 53593527 52607783 53593527 52607783 71914464 73396041 2952864 -3938608 0 X X 0 1 X 1 1 1 1 0 0 10000 10000 2419531 2027469 392062 72038 54521 17517 205128 205128 0 419579 INTERNAL FUND LEASE LIABILITY 632329 632329 X 61384877 -3938608 108750 -3829858 65214735 71607 71607 65286342 62370621 108750 108750 62261871 71607 71607 62333478 PART X, LINE 2: THE ASSOCIATION IS A NON-PROFIT 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, NON-PROFIT ENTITY. THROUGH ITS EVALUATION OF THE ASSOCIATION'S UNCERTAIN TAX POSITIONS, MANAGEMENT HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS EXISTED AS OF FEBRUARY 28, 2023 AND 2022, 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 2020. 1 ALABAMA RURAL WATER ASSOC 2576 BELL BLVD MONTGOMERY AL 36117 630733389 501(C)(6) 1161087 0 SUB-AWARD ALASKA RURAL WATER ASSOC 1075 CHECK STREET SUITE 106 WASILLA AK 99654 920175291 501(C)(3) 930086 0 SUB-AWARD RURAL WATER OF ARIZONA 879 N PLAZA DRIVE SUITE A101 APACHE JUNCTION AZ 85120 860660020 501(C)(6) 753075 0 SUB-AWARD ARKANSAS RURAL WATER ASSOC PO BOX 860 LONOKE AR 72086 710494563 501(C)(6) 1455530 0 SUB-AWARD ATLANTIC STATE WATER & WASTEWATER ASSOC 11 HIGH STREET SUITE 204 SUFFIELD CT 06078 010502709 501(C)(6) 279478 0 SUB-AWARD CALIFORNIA RURAL WATER ASSOC 1234 NORTH MARKET BLVD SACRAMENTO CA 95834 680224404 501(C)(6) 1363571 0 SUB-AWARD COLORADO RURAL WATER ASSOC 176 WEST PALMER LAKE DRIVE PUEBLO WEST CO 81007 840837786 501(C)(6) 1319900 0 SUB-AWARD DELAWARE RURAL WATER ASSOC 210 VICKERS DRIVE MILFORD DE 19963 510328726 501(C)(6) 758050 0 SUB-AWARD EVERGREEN RURAL WATER ASSOCIATION OF WASHINGTON PO BOX 2300 SHELTON WA 98584 911651960 501(C)(6) 1228809 0 SUB-AWARD FLORIDA RURAL WATER ASSOC 2970 WELLINGTON CIRCLE TALLAHASSEE FL 32309 591934383 501(C)(3) 1325445 0 SUB-AWARD GEORGIA RURAL WATER ASSOC PO BOX 383 BARNESVILLE GA 30204 581373517 501(C)(6) 1149513 0 SUB-AWARD GRANITE STATE RURAL WATER ASSOC PO BOX 596 47 MAIN STREET WALPOLE NH 03608 203427007 501(C)(6) 476912 0 SUB-AWARD HAWAII RURAL WATER ASSOC 65-118 MAMALAHOA HWY SUITE 2D KAMUELA HI 96743 270711752 501(C)(3) 952003 0 SUB-AWARD IDAHO RURAL WATER ASSOC 6065 WEST CORPORAL LANE BOISE ID 83704 820416513 501(C)(3) 1041232 0 SUB-AWARD ILLINOIS RURAL WATER ASSOC PO BOX 49 TAYLORVILLE IL 62568 371075126 501(C)(6) 1428175 0 SUB-AWARD ALLIANCE OF INDIANA RURAL WATER ASSOC 555 WEST JEFFERSON STREET FRANKLIN IN 46131 204215691 501(C)(6) 1301340 0 SUB-AWARD IOWA RURAL WATER ASSOC 4221 S 22ND AVENUE EAST NEWTON IA 50208 421077034 501(C)(6) 959389 0 SUB-AWARD KANSAS RURAL WATER ASSOC PO BOX 226 SENECA KS 66538 480849346 501(C)(3) 1435117 0 SUB-AWARD KENTUCKY RURAL WATER ASSOC 1151 OLD PORTER PIKE BOWLING GREEN KY 42103 610960314 501(C)(6) 1370302 0 SUB-AWARD LOUISIANA RURAL WATER ASSOC PO BOX 180 KINDER LA 70648 720839514 501(C)(6) 1404786 0 SUB-AWARD MAINE RURAL WATER ASSOC PO BOX 263 RICHMOND ME 04357 010366057 501(C)(6) 593497 0 SUB-AWARD MARYLAND RURAL WATER ASSOC PO BOX 225 WOODBINE MD 21797 521701257 501(C)(6) 768405 0 SUB-AWARD MASS RURAL WATER ASSOC 781 MILLERS FALL ROAD NORTHFIELD MA 01360 203451540 501(C)(6) 727295 0 SUB-AWARD MICHIGAN RURAL WATER ASSOC 2127 UNIVERSITY PARK DRIVE SUITE 340 HARRISON MI 48864 382946726 501(C)(3) 1215748 0 SUB-AWARD MINNESOTA RURAL WATER ASSOC 217 12TH AVENUE SE ELBOW LAKE MN 56531 411283589 501(C)(3) 1469916 0 SUB-AWARD MISSISSIPPI RURAL WATER ASSOC 5400 N MIDWAY ROAD RAYMOND MS 39154 640610464 501(C)(3) 1394012 0 SUB-AWARD MISSOURI RURAL WATER ASSOC 901 RICHARDSON DRIVE ASHLAND MO 65010 431071770 501(C)(6) 1474203 0 SUB-AWARD MONTANA RURAL WATER SYSTEMS INC 525 CENTRAL AVENUE M6 GREAT FALLS MT 59401 810387265 501(C)(3) 1059803 0 SUB-AWARD NEBRASKA RURAL WATER ASSOC 3390 PONDEROSA DRIVE WAHOO NE 68066 470600532 501(C)(6) 954510 0 SUB-AWARD NEVADA RURAL WATER ASSOC 363 FAIRVIEW DRIVE CARSON CITY NV 89701 943132670 501(C)(6) 578109 0 SUB-AWARD NEW JERSEY WATER ASSOC 505 US HIGHWAY 9 WARETOWN NJ 08734 223067737 501(C)(6) 801623 0 SUB-AWARD NEW MEXICO RURAL WATER ASSOC 8336 WASHINGTON PLACE NE ALBUQUERQUE NM 87113 850353693 501(C)(6) 984002 0 SUB-AWARD NEW YORK RURAL WATER ASSOC PO BOX 487 CLAVERACK NY 12513 222257996 501(C)(6) 1318080 0 SUB-AWARD NORTH CAROLINA RURAL WATER ASSOC PO BOX 540 WELCOME NC 27374 561152393 501(C)(6) 1281862 0 SUB-AWARD NORTH DAKOTA RURAL WATER SYSTEMS ASSOC 2718 GATEWAY AVENUE SUITE 201 BISMARCK ND 585030585 450337818 501(C)(3) 864736 0 SUB-AWARD OHIO RURAL WATER ASSOC 55 WHITES ROAD ZANESVILLE OH 43701 310917953 501(C)(6) 917281 0 SUB-AWARD OKLAHOMA RURAL WATER ASSOC PO BOX 95349 OKLAHOMA CITY OK 73143 237329973 501(C)(6) 1114754 0 SUB-AWARD OREGON ASSOC OF WATER UTILITIES 935 NORTH MAIN STREET INDEPENDENCE OR 97351 930702098 501(C)(6) 934759 0 SUB-AWARD PENNSYLVANIA RURAL WATER ASSOC 138 WEST BISHOP STREET BELLEFONTE PA 16823 251584601 501(C)(6) 1050765 0 SUB-AWARD RHODE ISLAND RURAL WATER ASSOCIATION 70 ROMANO VINEYARD WAY NORTH KINGSTOWN RI 02852 872165368 501(C)(6) 326595 0 SUB-AWARD SOUTH CAROLINA RURAL WATER ASSOC 128 STONEMARK LANE CLINTON SC 29210 570646037 501(C)(6) 1294819 0 SUB-AWARD SOUTH DAKOTA ASSOC OF RURAL WATER 203 WEST CENTER STREET SIOUX FALLS SD 57042 460340547 501(C)(6) 1077805 0 SUB-AWARD TENNESSEE ASSOC OF UTILITIES PO BOX 2529 MURFREESBORO TN 371332529 621045726 501(C)(6) 1364464 0 SUB-AWARD TEXAS RURAL WATER ASSOC 1616 RIO GRANDE STREET AUSTIN TX 78701 237014779 501(C)(6) 1462619 0 SUB-AWARD RURAL WATER ASSOC OF UTAH 14572 S 790 W STE A203 BLUFFDALE UT 84065 942716320 501(C)(3) 894601 0 SUB-AWARD VERMONT RURAL WATER ASSOC 20 SUSIE WILSON ROAD SUITE B ESSEX JUNCTION VT 054522827 030282848 501(C)(6) 746411 0 SUB-AWARD VIRGINIA RURAL WATER ASSOC 2138 SYCAMORE AVENUE BUENA VISTA VA 24416 521596825 501(C)(3) 971619 0 SUB-AWARD WEST VIRGINIA RURAL WATER ASSOC 100 YOUNG STREET SCOTT DEPOT WV 25560 311139841 501(C)(6) 1072061 0 SUB-AWARD WISCONSIN RURAL WATER ASSOC 350 WATER WAY PLOVER WI 54467 391617442 501(C)(6) 1043520 0 SUB-AWARD WYOMING ASSOC OF RURAL WATER SYSTEMS PO BOX 1750 GLENROCK WY 82637 452048727 501(C)(6) 672688 0 SUB-AWARD WATER SYSTEM COUNCEL 1101 30TH STREET NW NO 500 WASHINGTON DC 20007 520730143 501(C)(6) 42896 0 SUB-AWARD SCHOLARSHIPS 16 32000 PART I, LINE 2: EACH STATE AFFILIATE IS REQUIRED TO HAVE A SET OF BOOKS FOR EACH PROGRAM THEY HAVE AND SUBMIT A MONTHLY FINANCIAL STATEMENT. NRWA REVIEWS THE FINANCIALS AND, IF WARRANTED, THE STATE IS ASKED TO SUBMIT A DETAILED GENERAL LEDGER AND/OR COPIES OF SUPPORTED DOCUMENTATION FOR ITEMS IN QUESTION. THE STATE AFFILIATE IS ALSO REQUIRED TO SUBMIT AN ANNUAL AUDIT AND THEIR DETAILED BUDGET, WHICH ARE ALSO REVIEWED BY NRWA. 1 X X X 0 0 0 MICHAEL KEEGAN LEGISLATIVE ANALYST 791078 0 0 0 0 0 781 0 47622 0 839481 0 0 0 WILLIAM SIMPSON LEGISLATIVE DIRECTOR 334030 0 0 0 0 0 9150 0 69214 0 412394 0 0 0 MATTHEW HOLMES CEO 356768 0 0 0 0 0 9142 0 43980 0 409890 0 0 0 BRIAN CHURCHMAN CFO 224279 0 0 0 0 0 6847 0 37649 0 268775 0 0 0 VERN STEEL DEPUTY CEO 214573 0 0 0 0 0 5296 0 33691 0 253560 0 0 0 MICHAEL PRESTON LEGISLATIVE ANALYST 189263 0 0 0 0 0 5810 0 42229 0 237302 0 0 0 BRAD REED PROGRAM MANAGER 122423 0 0 0 0 0 3856 0 43111 0 169390 0 0 0 STEVEN HARPER FEDERAL PROGRAMS DIRECTOR 136938 0 0 0 0 0 3095 0 25970 0 166003 0 0 0 JENNIFER PALMIOTTO SENIOR FEDERAL POLICY ADVISOR 120217 0 0 0 0 0 3721 0 33479 0 157417 0 0 0 PART I, LINE 3 THE CEO IS EVALUATED BY EACH MEMBER OF THE BOARD AND THEN THE CEO EVALUATION COMMITTEE CONSISTING OF THE PRESIDENT, SENIOR VICE PRESIDENT, AND VICE PRESIDENT REVIEW THE EVALUATIONS 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 A, LINE 1A AN EXECUTIVE COMMITEE IS ELECTED FROM THE FULL BOARD. THIS COMMITTEE HAS THE AUTHORITY AND POWER TO MAKE DECISIONS FOR THE FULL BOARD AND THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 6 THE VOTING MEMBERS OF NRWA ARE THE STATE ASSOCIATIONS 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 MADE 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 ON 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 MEMBER OF THE BOARD AND THEN THE CEO EVALUATION COMMITTEE CONSISTING OF THE PRESIDENT, SENIOR VICE PRESIDENT, AND VICE PRESIDENT REVIEW THE EVALUATIONS 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 INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. JOE & JEAN PALMER ENDOWMENT FUND 2915 S 13TH STREET DUNCAN OK 73533 731593688 PROVIDE SCHOLARSHIPS OK 501(C)(3) PF N/A 0 WATER INDUSTRY ADVANCEMENT AND SUSTAINABILITY INSTITUTE 2915 S 13TH STREET DUNCAN OK 73533 822979724 EDUCATION REGARDING THE ADVANCEMENT & SUSTAINABILITY OF WATER AND WASTEWATER OK 501(C)(3) LINE 7 N/A 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 JOE & JEAN PALMER ENDOWMENT FUND B 8000 CASH PAYMENT WE REQUEST THAT A WAIVER OF PENALTIES IS GRANTED UNDER CFR 26 301.6724-1(C)(1) REASONABLE CAUSE FOR TAX YEAR ENDING FEBRUARY 28, 2023. THE TAXPAYER, NATIONAL RURAL WATER ASSOCIATION ACTED IN A RESPONSIBLE MANNER UNDER CFR 26 301.6724-1(D) PRIOR TO THE FILING DEADLINE BY EXERCISING ORDINARY BUSINESS CARE AND PRUDENCE IN MAINTAINING A DILIGENT RECORD OF COMPLIANCE WITH ALL INTERNAL REVENUE LAWS AND PROCEDURES (301.6724-1(B)(2)). WE WOULD ALSO LIKE TO SHOW THAT THE TAXPAYER HAS A HISTORY OF TIMELY FILING THEIR TAX RETURNS BY PROVIDING THE FOLLOWING FILING INFORMATION FOR THE 3 YEARS PRIOR: TAX YEAR ENDED FEBRUARY 28, 2020: RETURN EXTENDED TO 1/15/2021 AND RETURN FILED 9/24/2020 TAX YEAR ENDED FEBRUARY 28, 2021: RETURN EXTENDED TO 1/15/2022 AND RETURN FILED 11/01/2021 TAX YEAR ENDED FEBRUARY 28, 2022: RETURN EXTENDED TO 1/15/2023 AND RETURN FILED 11/29/2022SUBSEQUENTLY, UPON DISCOVERY OF THE FAILURE, JULY 24, 2023, CORRECTIVE MEASURES WERE TAKEN AS PROMPTLY AS POSSIBLE AND NATIONAL RURAL WATER ASSOCIATION INTENDS TO CONTINUE TO COMPLY WITH THE LAW AT ALL TIMES.PRIOR TO THE FILING DEADLINE, THE TAXPAYER COMMUNICATED WITH THEIR AGENT, ARLEDGE & ASSOCIATES, THE NECESSARY INFORMATION TO PREPARE A TIMELY EXTENSION (CFR 26 301.6724-1(C)(5)(I)). DUE TO CIRCUMSTANCES BEYOND THE AGENT'S CONTROL, THE EXTENSION WAS PREPARED, BUT THE ELECTRONIC FILING WAS NOT RELEASED TO THE IRS. UPON DISCOVERY OF THE FAILURE, THE AGENT IMMEDIATELY COMMUNICATED WITH THE CLIENT IN ORDER TO PREPARE AND FILE THE TAX RETURN AS QUICKLY AS POSSIBLE. WE RESPECTFULLY REQUEST A WAIVER OF LATE FILING PENALTIES OF APPROXIMATELY 35 DAYS.