2025-08-12T09:08:18-05:00 2024-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2024-01-01 421077034 IOWA RURAL WATER ASSOCIATION IOWA 6417870330 4221 SOUTH 22ND AVENUE EAST NEWTON IA 50208 ROD GLOSSER PRESIDENT 6417870330 2025-08-12 1 1 STEVE SCHWEIZER P01238619 5152258400 2024 2025-03-06 01:10:19Z ROD GLOSSER 4221 SOUTH 22ND AVENUE EAST NEWTON IA 50208 2186697 0 X WWW.IOWARURALWATER.ORG X 1976 IA SEE FORM 990, PART III, LINE 1. 8 8 13 26 40240 0 1451702 1544743 515424 592424 23814 49530 0 0 1990940 2186697 0 2670 0 0 926495 997335 0 0 0 906644 1042294 1833139 2042299 157801 144398 2539247 2768036 515044 599435 2024203 2168601 X 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. 0 0 THE 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. 0 1 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 13 1 1 1 0 0 0 0 0 0 0 X 8 8 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 X LAURA MCDONALD CFO 6417870330 4221 SOUTH 22ND AVENUE EAST NEWTON IA 50208 ROD GLOSSER PRESIDENT 1.00 X X 0 0 0 RANDY PLEIMA VICE PRESIDENT 1.00 X X 0 0 0 KRISTA HUFFMAN TREASURER 1.00 X X 0 0 0 DOUG RADKE SECRETARY 1.00 X X 0 0 0 RUSS COONS DIRECTOR 1.00 X 0 0 0 MIKE LANSING DIRECTOR 1.00 X 0 0 0 RICH SUDTELGE DIRECTOR 1.00 X 0 0 0 DOUG WESTERMAN DIRECTOR 1.00 X 0 0 0 SCOTT SHOVER CHIEF EXECUTIVE OFFICER 40.00 X 103024 0 13146 LAURA MCDONALD CHIEF FINANCIAL OFFICER 40.00 X 71683 0 19092 174707 0 32238 1 0 0 0 0 495195 1049548 1544743 CONFERENCE INCOME 900099 397955 397955 QUENCH INCOME 900099 111294 111294 MISCELLANEOUS 900099 42935 42935 ADVERTISING INCOME 541800 40240 40240 592424 49530 49530 2186697 552184 40240 49530 2670 206946 614418 46462 70051 59458 40968 3222 9456 12389 9936 147106 319916 85155 21465 QUENCH EXPENSE 99143 LEGISLATIVE EXPENSE 68028 PRINTING COSTS 44378 TRAINING MATERIALS 32726 148406 2042299 300000 500000 1341610 1493075 206973 142731 50343 32668 1387315 787753 640321 599562 2539247 2768036 133049 182405 381995 417030 515044 599435 X 2024203 2168601 2024203 2168601 2539247 2768036 144398 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 495195 14856 58512 73368 14856 58512 113000 113000 833191 494802 338389 441124 292951 148173 599562 X 2186697 0 2186697 0 2186697 2042299 0 2042299 0 2042299 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. 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. FORM 990, PART XIII, LINE 2C: NO CHANGES FROM PRIOR YEAR.