2025-01-15T10:18:53-05:00 2024-02-28 Finley & Cook PLLC 1421 E 45th Street Shawnee OK 74804 990 2023-03-01 731006395 NATIONAL RURAL WATER ASSOCIATION % THE ORGANIZATION NATI 5802520629 2915 S 13TH STREET DUNCAN OK 73533 BRIAN CHURCHMAN CFO 5802520629 2025-01-13 true true Jonathan Gauss P00047376 4058787300 2025-01-13 2023 2024-10-15 13:58:12Z BRIAN CHURCHMAN 2915 S 13TH STREET DUNCAN OK 73533 89083232 false X WWW.NRWA.ORG X 1976 OK TO STRENGTHEN STATE ASSOCIATIONS. 49 49 52 50 236587 104545 62229052 68743532 1735480 1931443 1043637 832873 278173 259253 65286342 71767101 52607254 57170506 0 0 5390873 6485342 0 0 0 4335351 4537866 62333478 68193714 2952864 3573387 73396041 80853175 20788258 18183104 52607783 62670071 TO CULTIVATE OPPORTUNITIES FOR STATE ASSOCAITIONS TO BE SUCCESSFUL FOR THE BENEFITS OF THEIR MEMBERS. false false 67588541 57170506 1954109 NRWA PROVIDES TRAINING AND TECHNICAL ASSISTANCE THROUGH 49 AFFILIATED STATE RURAL WATER ASSOCIATIONS, THAT CURRENTLY HAVE OVER 31,000 UTLIITY SYSTEM MEMBERS. RURAL WATER TRAINING AND TECHNICAL ASSISTANCE COVERS EVERY ASPECT OF OPERATING, MANAGING AND FINANCING WATER AND WASTEWATER UTILITIES. 67588541 false false false true false false false false false true false false false true true true false false true false false false false false false false true true true false false false false false false false false false false false true false false true 38 0 52 true true true false false false false false false false X 49 49 false false false false true true false true true false true true true true true true true true true false false OK X X THE ORGANIZATION 5802520629 2915 S 13TH STREET DUNCAN OK 73533 MATTHEW HOLMES CEO 48.0 0.0 X 374706 0 42369 WILLIAM SIMPSON CHIEF OF STAFF 40.0 0.0 X 358942 0 29530 MICHAEL PRESTON DEPUTY DIRECTOR OF LEG. AFFAIR 40.0 0.0 X 248465 0 49709 BRIAN CHURCHMAN CFO 45.0 0.0 X 245763 0 37892 VERN STEEL DEPUTY CEO 40.0 0.0 X 232293 0 37162 CHARLES STEPHENS SR. EXECUTIVE POLICY DIRECTOR 40.0 0.0 X 219861 0 36097 SHANNAN WALTON DIRECTOR OF WORKFORCE DEVEL. 40.0 0.0 X 139583 0 29465 JOHN O'CONNELL PRESIDENT 1.0 0.0 X X 0 0 0 PHILLIP COMBS SR. VICE PRESIDENT 1.0 0.0 X X 0 0 0 CHRIS KENYON VICE PRESIDENT 1.0 0.0 X X 0 0 0 DAVID PETERSON SECRETARY 1.0 0.0 X X 0 0 0 PAUL FULGHAM TREASURER 1.0 0.0 X X 0 0 0 DAVID BAIRD IMMEDIATE PAST PRESIDENT 1.0 0.0 X X 0 0 0 TOM GOULETTE EXECUTIVE DIRECTOR 1.0 0.0 X X 0 0 0 TOM DELBRIDGE EXECUTIVE DIRECTOR 1.0 0.0 X X 0 0 0 ERIC HILL MEMBER 1.0 0.0 X 0 0 0 JANA LITTLEWOOD MEMBER 1.0 0.0 X 0 0 0 MATT RENCHER MEMBER 1.0 0.0 X 0 0 0 JOHN CHOATE MEMBER 1.0 0.0 X 0 0 0 JOHN COVINGTON MEMBER 1.0 0.0 X 0 0 0 DANNIE MCMILLAN MEMBER 1.0 0.0 X 0 0 0 SHELBY JACKSON MEMBER 1.0 0.0 X 0 0 0 ROBERT MUNRO MEMBER 1.0 0.0 X 0 0 0 RICK JEFFARES MEMBER 1.0 0.0 X 0 0 0 TONY CARRASCO MEMBER 1.0 0.0 X 0 0 0 BRAD ANDERSEN MEMBER 1.0 0.0 X 0 0 0 STEVE FLETCHER MEMBER 1.0 0.0 X 0 0 0 TOM SPEER MEMBER 1.0 0.0 X 0 0 0 RANDY PLEIMA MEMBER 1.0 0.0 X 0 0 0 BILL SHROYER MEMBER 1.0 0.0 X 0 0 0 CLAUDE SWOPE MEMBER 1.0 0.0 X 0 0 0 JEFF DAY MEMBER 1.0 0.0 X 0 0 0 CLIFFORD MATTHEWS MEMBER 1.0 0.0 X 0 0 0 JAMES GOBEILLE MEMBER 1.0 0.0 X 0 0 0 LUKE HEIKKILA MEMBER 1.0 0.0 X 0 0 0 MACK LEE MEMBER 1.0 0.0 X 0 0 0 DAVID WALLER MEMBER 1.0 0.0 X 0 0 0 ALLEN KELM MEMBER 1.0 0.0 X 0 0 0 JOHN COFFEY MEMBER 1.0 0.0 X 0 0 0 JAMES MACKIE MEMBER 1.0 0.0 X 0 0 0 JOHN JONES MEMBER 1.0 0.0 X 0 0 0 NEIL CARPENTER MEMBER 1.0 0.0 X 0 0 0 MICHELE SCHOMMER MEMBER 1.0 0.0 X 0 0 0 TONY HOWARD MEMBER 1.0 0.0 X 0 0 0 ROBERT MOORE MEMBER 1.0 0.0 X 0 0 0 RUSSELL COOPER MEMBER 1.0 0.0 X 0 0 0 ROBERT BLOUGH MEMBER 1.0 0.0 X 0 0 0 JIMMY FOLCO MEMBER 1.0 0.0 X 0 0 0 LINDA EVANS MEMBER 1.0 0.0 X 0 0 0 RON GILLEN MEMBER 1.0 0.0 X 0 0 0 KENT WATSON MEMBER 1.0 0.0 X 0 0 0 JON THORNTON MEMBER 1.0 0.0 X 0 0 0 DON ZUERN MEMBER 1.0 0.0 X 0 0 0 ALAN HAUGHT MEMBER 1.0 0.0 X 0 0 0 KEVIN MRAZ MEMBER 1.0 0.0 X 0 0 0 CHUCK MCVEY MEMBER 1.0 0.0 X 0 0 0 1819613 0 262224 7 false true false 0 1606113 67137419 68743532 CONFERENCES 900099 1283501 1283501 ASSET MANAGEMENT PROGRAM 900099 269972 269972 RALLIES 900099 90540 90540 AFFINITY PROGRAMS 900099 176201 176201 TRAINING 92435 92435 18794 18794 1931443 1482157 1482157 0 0 0 0 0 16666847 17316131 -649284 -649284 -649284 0 0 0 0 0 0 0 0 0 ADVERTISING 513120 236587 236587 AFFILIATE SERVICES 900099 22270 22270 OTHER INCOME 900099 396 396 259253 71767101 1954109 236587 832873 57100506 57100506 70000 70000 0 0 852762 805945 46817 0 3569481 3373516 195965 292793 276719 16074 1427586 1349212 78374 342720 323905 18815 0 217282 205353 11929 31472 29744 1728 174989 165382 9607 0 171066 161674 9392 0 3136 2964 172 253460 239545 13915 0 0 360417 340630 19787 663632 627199 36433 0 838213 792195 46018 0 0 48984 46295 2689 66593 62937 3656 SUPPORT AND SUPPORT MATERIALS 661367 625058 36309 MEMBER SERVICES 242244 228945 13299 SMALL TOOLS & EQUIPMENT 223059 210813 12246 CONTRACTS 64637 61088 3549 517315 488916 28399 68193714 67588541 605173 2931215 870888 19826365 18315254 10481351 7565365 648000 383501 0 0 0 0 3397992 4433979 11500 17435 297139 192269 2816553 2336102 419579 480451 34750571 48022048 0 0 0 0 0 100000 632329 471985 73396041 80853175 1375639 1440151 9756532 6557853 9023758 9713115 0 0 0 0 0 0 0 0 0 0 632329 471985 20788258 18183104 X 52607783 62670071 0 0 52607783 62670071 73396041 80853175 3573387 6488901 X X false true X true true true true false false 10000 10000 2429387 2054769 374618 172038 76205 95833 205128 205128 480451 0 LEASE LIABILITIES 471985 471985 X 78256002 6488901 6488901 71767101 71767101 68193714 68193714 68193714 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 29, 2024, or February 28, 2023, 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 2021. true ALABAMA RURAL WATER ASSOC 2576 BELL BLVD MONTGOMERY AL 36117 630733389 501(C)(6) 1383086 SUB-AWARD ALASKA RURAL WATER ASSOC 1075 CHECK STREET SUITE 106 WASILLA AK 99654 920175291 501(C)(3) 920010 SUB-AWARD RURAL WATER OF ARIZONA 879 N PLAZA DIRVE SUITE A101 APACHE JUNCTION AZ 85120 860660020 501(C)(6) 624143 SUB-AWARD ARKANSAS RURAL WATER ASSOC PO BOX 860 LONOKE AR 72086 710494563 501(C)(6) 1390234 SUB-AWARD ATLANTIC STATE WATER & WASTEWATER ASSOC 11 HIGH STREET SUITE 204 SUFFIELD CT 06078 010502709 501(C)(6) 293359 SUB-AWARD CALIFORNIA RURAL WATER ASSOC 1234 NORTH MARKET BLVD SACRAMENTO CA 95834 680224404 501(C)(6) 1547443 SUB-AWARD COLORADO RURAL WATER ASSOC 176 WEST PALMER LAKE DRIVE PUEBLO WEST CO 81007 840837786 501(C)(6) 1465969 SUB-AWARD DELAWARE RURAL WATER ASSOC 210 VICKERS DRIVE MILFORD DE 19963 510328726 501(C)(6) 982685 SUB-AWARD EVERGREEN RURAL WATER ASSOC PO BOX 2300 SHELTON WA 98584 911651960 501(C)(6) 1121276 SUB-AWARD FLORIDA RURAL WATER ASSOC 2970 WELLINGTON CIRCL TALLAHASSEE FL 32309 591934383 501(C)(3) 1322316 SUB-AWARD GEORGIA RURAL WATER ASSOC PO BOX 383 BARNESVILLE GA 30204 581373517 501(C)(6) 1225303 SUB-AWARD GRANITE STATE RURAL WATER ASSOC PO BOX 596 47 MAIN STREET WALPOLE NH 03608 203427007 501(C)(6) 630843 SUB-AWARD HAWAII RURAL WATER ASSOC 65-118 MAMLAHOA HWY SUTE 2D KAMUELA HI 96743 270711752 501(C)(3) 1137202 SUB-AWARD IDAHO RURAL WATER ASSOC 6065 WEST CORPORAL LANE BOISE ID 83704 820416513 501(C)(3) 1095138 SUB-AWARD ILLINOIS RURAL WATER ASSOC PO BOX 49 TAYLORVILLE IL 62568 371075126 501(C)(6) 1428900 SUB-AWARD ALLIANCE OF INDIANA RURAL WATER ASSOC 555 WEST JEFFERSON STREET FRANKLIN IN 46131 204215691 501(C)(6) 1458114 SUB-AWARD IOWA RURAL WATER ASSOC 4221 S 22ND AVENUE EAST NEWTON IA 50208 421077034 501(C)(6) 1095726 SUB-AWARD KANSAS RURAL WATER ASSOC PO BOX 226 SENECA KS 66538 480849346 501(C)(3) 1491089 SUB-AWARD KENTUCKY RURAL WATER ASSOC 1151 OLD PORTER PIKE BOWLING GREEN KY 42103 610960314 501(C)(6) 1552371 SUB-AWARD LOUISIANA RURAL WATER ASSOC PO BOX 180 KINDER LA 70648 720839514 501(C)(6) 1425396 SUB-AWARD MAINE RURAL WATER ASSOC PO BOX 263 RICHMOND ME 04357 010366057 501(C)(6) 788642 SUB-AWARD MARYLAND RURAL WATER ASSOC PO BOX 225 WOODBINE MD 21797 521701257 501(C)(6) 836019 SUB-AWARD MASS RURAL WATER ASSOC 781 MILLERS FALL ROAD NORTHFIELD MA 01360 203451540 501(C)(6) 999633 SUB-AWARD MICHIGAN RURAL WATER ASSOC 2127 UNIVERSITY PARK DRIVE SUITE 3 HARRISON MI 48864 382946726 501(C)(3) 1097983 SUB-AWARD MINNESOTA RURAL WATER ASSOC 217 12TH AVENUE SE ELBOW LAKE MN 56531 411283589 501(C)(3) 1519922 SUB-AWARD MISSISSIPPI RURAL WATER ASSOC 5400 N MIDWAY ROAD RAYMOND MS 39154 640610464 501(C)(3) 1432793 SUB-AWARD MISSOURI RURAL WATER ASSOC 901 RICHARDSON DRIVE ASHLAND MO 65010 431071770 501(C)(6) 1522782 SUB-AWARD MONTANA RURAL WATER ASSOC 525 CENTRAL AVENUE M6 GREAT FALLS MT 59401 810387265 501(C)(3) 1179755 SUB-AWARD NEBRASKA RURAL WATER ASSOC 3390 PONDEROSA DRIVE WAHOO NE 68066 470600532 501(C)(6) 1122982 SUB-AWARD NEVADA RURAL WATER ASSOC 363 FAIRVIEW DRIVE CARSON CITY NV 89701 943132670 501(C)(6) 337518 SUB-AWARD NEW JERSEY WATER ASSOC 505 US HIGHWAY 9 WARETOWN NJ 08734 223067737 501(C)(6) 800146 SUB-AWARD NEW MEXICO RURAL WATER ASSOC 8336 WASHINGTON PLACE NE ALBUQUERQUE NM 87113 850353693 501(C)(6) 1161982 SUB-AWARD NEW YORK RURAL WATER ASSOC PO BOX 487 CLAVERACK NY 12513 222257996 501(C)(6) 1427816 SUB-AWARD NORTH CAROLINA RURAL WATER ASSOC PO BOX 540 WELCOME NC 27374 561152393 501(C)(6) 1354935 SUB-AWARD NORTH DAKOTA RURAL WATER SYSTEMS ASSOC 2718 GATEWAY AVENUE SUITE 201 BISMARK ND 585030585 450337818 501(C)(3) 1177389 SUB-AWARD OHIO RURAL WATER ASSOC 55 WHITES ROAD ZANESVILLE OH 43701 310917953 501(C)(6) 1025273 SUB-AWARD OKLAHOMA RURAL WATER ASSOC PO BOX 95349 OKLAHOMA CITY OK 73143 237329973 501(C)(6) 1088801 SUB-AWARD OREGON ASSOC OF WATER UTILITIES 935 NORTH MAIN STREET INDEPENDENCE OR 97351 930702098 501(C)(6) 1235646 SUB-AWARD PENNSYLVANIA RURAL WATER ASSOC 138 WEST BISHOP STREET BELLEFONTE PA 16823 251584601 501(C)(6) 917792 SUB-AWARD RHODE ISLAND RURAL WATER ASSOC 70 ROMANO VINEYARD WAY NORTH KINGSTOWN RI 02852 872165368 501(C)(6) 630344 SUB-AWARD SOUTH CAROLINA RURAL WATER ASSOC 128 STONEMARK LANE CLINTON SC 29210 570646037 501(C)(6) 1246617 SUB-AWARD SOUTH DAKOTA ASSOC OF RURAL WATER 203 WEST CENTER STREET SIOUX FALLS SD 57042 460340547 501(C)(6) 1258524 SUB-AWARD TENNESSEE ASSOC OF UTILITIES PO BOX 2529 MURFREESBORO TN 371332529 621045726 501(C)(6) 1358617 SUB-AWARD TEXAS RURAL WATER ASSOC 1616 RIO GRAND STREET AUSTIN TX 78701 237014779 501(C)(6) 1684419 SUB-AWARD RURAL WATER ASSOC OF UTAH 14572 S 790 W STE A203 BLUFFDALE UT 84065 942716320 501(C)(3) 1106597 SUB-AWARD VERMONT RURAL WATER ASSOC 20 SUSIE WILSON ROAD SUITE B ESSEX JUNCTION VT 054522827 030282848 501(C)(6) 851403 SUB-AWARD VIRGINIA RURAL WATER ASSOC 2138 SYCAMORE AVENUE BUENA VISTA VA 24416 521596825 501(C)(3) 1138425 SUB-AWARD WEST VIRGINIA RURAL WATER ASSOC 100 YOUNG STREET SCOTT DEPOT WV 25560 311139841 501(C)(6) 1175715 SUB-AWARD WISONSIN RURAL WATER ASSO 350 WATER WAY PLOVER WI 54467 391617442 501(C)(6) 1100276 SUB-AWARD WYOMING ASSOC OF RURAL WATER PO BOX 1750 GLENROCK WY 82637 452048727 501(C)(6) 874052 SUB-AWARD WATER SYSTEM COUNCEL 1101 30TH STREET NW NO 500 WASHINGTON DC 20007 520730143 501(C)(6) 57104 SUB-AWARD SCHOLARSHIPS 11 70000 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 IS ALSO REVIEWED BY NRWA. X X X false false false MATTHEW HOLMES CEO 374706 23081 19288 417075 BRIAN CHURCHMAN CFO 245763 17476 20416 283655 VERN STEEL DEPUTY CEO 232293 16406 20756 269455 WILLIAM SIMPSON CHIEF OF STAFF 358942 23100 6430 388472 CHARLES STEPHENS SR. EXECUTIVE POLICY DIRECTOR 219861 6664 29433 255958 MICHAEL PRESTON DEPUTY DIRECTOR OF LEG. AFFAIR 248465 17948 31761 298174 SHANNAN WALTON DIRECTOR OF WORKFORCE DEVEL. 139583 9898 19567 169048 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 ADJUSTMENS 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 COMMITTEE 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 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. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. JOE & JEAN PALMER ENDWOMENT FUND 2915 S 13TH STREET DUNCAN OK 73533 731593688 SCHOLARSHIPS OK 501(C)(3) PF NA false WATER INDUSTRY ADVANCEMENT AND SUSTAINAB 2915 S 13TH STREET DUNCAN OK 73533 822979724 EDUCATION OK 501(C)(3) LINE 7 NA false false true false true false false false false false false false false false true true false false false false WATER INDUSRTY ADVANCEMENT AND SUSTAINABILITY INSTITUTE B 30302 CASH PAYMENT PART II NAME OF RELATED ORGANIZATION: WATER INDUSTRY ADVANCEMENT AND SUSTAINABILITY INSTITUTE PRIMARY ACTIVITY: EDUCATION REGARDING THE ADVANCEMENT & SUSTAINABILITY OF WATER AND WASTEWATER.