2026-08-17T11:30:24-04:00 2025-09-30 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2024-10-01 610960314 KENTUCKY RURAL WATER ASSOCIATION KENT 2708432291 1151 OLD PORTER PIKE BOWLING GREEN KY 42103 SCOTT YOUNG EX. DIRECTOR 2708432291 2026-08-15 true false JERRY W SHELTON P01332985 2708429620 2026-08-17 2024 2025-03-06 01:10:19Z SCOTT YOUNG 1151 OLD PORTER PIKE BOWLING GREEN KY 42103 5202540 false X WWW.KRWA.ORG X 1979 KY TO HELP LOCAL WATER DISTRICTS OPERATE EFFECTIVELY & EFFICIENTLY. 10 10 36 0 2369705 2535033 1961067 2173905 278043 493602 0 4608815 5202540 0 0 2726232 2908913 0 0 1835476 1861079 4561708 4769992 47107 432548 4163444 4808195 520588 730572 3642856 4077623 TO HELP LOCAL WATER DISTRICTS OPERATE EFFECTIVELY & EFFICIENTLY. false false ALL PROGRAMS ARE DESIGNED TO ASSIST LOCAL WATER & WASTEWATER DISTRICTS IN SECURING FINANCING & EDUCATION FOR SYSTEM DEVELOPMENT & EXPANSION, PROMOTE WATER CONSERVATION & ASSIST THEM IN COMPLIANCE WITH STATE & FEDERAL DRINKING WATER ACT. GRANTS TO ACCOMPLISH THESE GOALS ARE FROM THE EPA & THE USDA RURAL DEVELOPMENT THROUGH THE NATIONAL RURAL WATER ASSOCIATION. false true false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 15 0 36 true false false false false true true false false false X 10 10 false false false false true false false true true false false false true true true false true true true false X DANIEL REETZKE 2708432291 1151 OLD PORTER PIKE BOWLING GREEN KY 42103 SCOTT YOUNG EX. DIRECTOR 40.00 X 162665 0 47597 WILLIAM BALLARD DIRECTOR 1.00 X 0 0 0 JON BLALOCK DIRECTOR 1.00 X 0 0 0 CLAY KELLY ASSOCIATE AD 1.00 X 0 0 0 CHRISTINA O'BRYAN PRESIDENT 1.00 X 0 0 0 BOB PACK SECRETARY 1.00 X 0 0 0 DAVID PETERSON TREASURER 1.00 X 0 0 0 RUSS ROSE DIRECTOR 1.00 X 0 0 0 DAMON TALLEY GENERAL COUN 1.00 X 0 0 0 DAREN THOMPSON VICE PRESIDE 1.00 X 0 0 0 STEPHEN WHITAKER DIRECTOR 1.00 X 0 0 0 162665 47597 1 false true false 2535033 2535033 TRAINING & OTHER SERVICES 1154819 1154819 MEMBERSHIP DUES 602182 602182 CONFERENCES & MEETINGS 416904 416904 2173905 493602 493602 5202540 2173905 493602 X 162665 1990586 549347 206315 31800 64057 18575 478257 9695 423088 251184 1545 10700 22741 SUPPORT MATERIALS 95910 CONTRACT SERVICES 91353 TRAINING & MATERIALS 61516 TELEPHONE & INTERNET 58112 242546 4769992 0 0 0 248665 354578 2558257 2980917 321417 350262 477521 519718 3763 28195 793852 264470 540082 529382 13739 45143 4163444 4808195 468827 578522 38022 106525 13739 45525 520588 730572 X 3642856 4077623 3642856 4077623 4163444 4808195 432548 2219 X false true X true true true RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true true false 128620 128620 500000 114987 385013 18881 3132 15749 146351 146351 529382 LEASE LIABILITY 45525 45525 X 5204759 2219 2219 5202540 5202540 4769992 4769992 4769992 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND THEREFORE HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. . THE ASSOCIATION IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THE INTERNAL REVENUE SERVICE. . BASED ON THE EVALUATION OF THE ASSOCIATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR SEPTEMBER 30, 2025. THE ASSOCIATION'S POLICY ON INCOME STATEMENT CLASSIFICATION OF INTEREST RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10-25-56 IN THE FINANCIAL STATEMENTS WILL BE INTEREST EXPENSE, AND PENALTIES RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10-25-57 IN THE FINANCIAL STATEMENTS WILL BE IN ANOTHER EXPENSE CLASSIFICATION. X false false false SCOTT YOUNG EX. DIRECTOR 162665 12361 35236 210262 FORM 990, PART VI FORM 990, PART VI, LINE 13 - WHILE THE ORGANIZATION DOES NOT HAVE A WRITTEN POLICY REGARDING WHISTLEBLOWERS, IT IS DISCUSSED WHEN NEW EMPLOYEES ARE HIRED AND THROUGH STAFF MEETINGS, ALL EMPLOYEES ARE ENCOURAGED TO REPORT CONCERNS TO THE APPROPRIATE LEVEL OF MANAGEMENT. FORM 990, PART VI, LINE 14 - THE ORGANIZATION FOLLOWS GRANTING AGENCY REQUIREMENTS IN DETERMINING THE AMOUNT OF TIME THEY SHOULD RETAIN DOCUMENTS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS VARYING BY CLASS. DIFFERENT CLASSES OF MEMBERSHIP OF THE ORGANIZATION INCLUDE VOTING AND ASSOCIATE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B WHILE A COPY OF THE ASSOCIATION'S RETURN IS NOT PRESENTED TO THE BOARD BEFORE FILING, THE BOARD DOES RECEIVE A COPY OF THE ASSOCIATION'S ANNUAL FINANCIAL STATEMENTS AFTER THEIR AUDIT HAS BEEN COMPLETED. THE 990 IS PREPARED USING THESE FINANCIAL STATEMENTS AFTER THE BOARD HAS REVIEWED THEM. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION MONITORS THE POLICY ON AN ONGOING BASIS. THROUGH MEETINGS AND DAY-TO-DAY OPERATIONS, IT IS ASSURED THAT EVERYONE IS IN COMPLIANCE. FORM 990, PAGE 6, PART VI, LINE 15A A BUDGET/PERSONNEL COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS WHO REPORT BACK TO THE BOARD WITH RECOMMENDATIONS ON THE PAY OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B A BUDGET/PERSONNEL COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS WHO REPORT BACK TO THE BOARD WITH RECOMMENDATIONS ON THE PAY OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ASSISTANT DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT LABOR 478,257 0 0 KENTUCKY RURAL WATER FINANCE CORP 1151 OLD PORTER PIKE BOWLING GREEN KY 42104 611286160 KY N/A false N/A false RURAL WATER FINANCE AGENCY 1151 OLD PORTER PIKE BOWLING GREEN KY 42104 872037605 KY N/A false false false false false false false false false false false false true false false false false false false true RURAL WATER FINANCE AGENCY RURAL WATER FINANCE AGENCY L 108208 FMV- ADMIN SERVICES RURAL WATER FINANCE AGENCY RURAL WATER FINANCE AGENCY S 250000 FMV- BOND FEES SCHEDULE R SCHEDULE R - PART V, LINE 1: THE KENTUCKY RURAL WATER FINANCE CORP (KRWFC) IS AN INSTRUMENTALITY OF LOCAL GOVERNMENTAL AGENCIES. THE KRWFC ASSISTS CITIES, COUNTIES, RURAL WATER AND WASTE WATER SYSTEMS AND OTHER SPECIAL DISTRICTS BY PROVIDING A SOURCE OF INTERIM AND LONG-TERM FINANCING FOR THE COST OF ACQUISITIONS, ADDITIONS, AND IMPROVEMENTS OF EXISTING UTILITY SYSTEMS. THE KRWFC IS CHARGED A FEE FOR ADMINISTRATIVE AND MARKETING SERVICES. THE ORGANIZATION RECEIVED 358,208 FROM THE KRWFC FOR THE YEAR.