﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-31T15:58:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>753125446</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>THOMAS &amp; COMPANY CPA PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>9710 STIRLING RD SUITE 101</AddressLine1Txt>
        <CityNm>HOLLYWOOD</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33024</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>452048727</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WYOMING RURAL WATER FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WYOM</BusinessNameControlTxt>
      <PhoneNum>3074368636</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1750</AddressLine1Txt>
        <CityNm>GLENROCK</CityNm>
        <StateAbbreviationCd>WY</StateAbbreviationCd>
        <ZIPCd>82637</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK PEPPER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>3074368636</PhoneNum>
      <SignatureDt>2026-07-31</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>TONY THOMAS</PreparerPersonNm>
      <PTIN>P02205630</PTIN>
      <PhoneNum>9544357272</PhoneNum>
      <PreparationDt>2026-07-30</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>HTTPS://WWW.WARWS.COM/</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>9410</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4336</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>5000</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>74</InvestmentIncomeAmt>
      <TotalRevenueAmt>9410</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>370</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>5000</OtherExpensesTotalAmt>
      <TotalExpensesAmt>5370</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4040</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>28433</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>179</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>32652</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>28612</BOYAmt>
        <EOYAmt>32652</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>28612</BOYAmt>
        <EOYAmt>32652</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>179</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>28433</BOYAmt>
        <EOYAmt>32652</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SUPPORT FOR PROPER TRAINING AND ASSISTANCE WITH WATER AND WASTEWATER SYSTEMS</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TWO (2) SCHOLARSHIPS AWARDED DURING 2025, 14 APPLICATIONS. HIGHER EDUCATION INSTITUTIONS DID NOT VERIFY ENROLLMENT UNTIL DECEMBER, 2025 SO CHECKS WERE NOT ISSUED UNTIL 2026.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FOUNDATION SOUGHT AND RECEIVED A GRANT FROM THE U.S. DEPARTMENT OF HOMELAND SECURITY TO FURTHER ITS EDUCATIONAL PURPOSE BY CONDUCTING CYBER SECURITY TRAINING FOR WYOMING WATER AND WASTEWATER SYSTEM PERSONNEL. THE GRANT SUPPORTS SUBJECT MATTER PROFESSIONALS CONDUCTING TRAINING, SITE ASSESSMENTS, AND CERTIFICATION TRAINING/TESTING. ACTIVITIES BEGAN IN 2024 AND WILL CONTINUE THROUGH MID-2026.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK PEPPER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIN MARTIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RIATA LITTLE WALKER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WY</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>MARK PEPPER</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>715 W BIRCH ST</AddressLine1Txt>
          <CityNm>GLENROCK</CityNm>
          <StateAbbreviationCd>WY</StateAbbreviationCd>
          <ZIPCd>826371750</ZIPCd>
        </USAddress>
        <PhoneNum>3074368636</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>51605</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54762</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1425</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4336</CurrentTaxYearAmt>
        <TotalAmt>113450</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>51605</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>54762</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1425</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4336</CurrentTaxYearAmt>
        <TotalAmt>113450</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>113450</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>4</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>40</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>72</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74</CurrentTaxYearAmt>
        <TotalAmt>192</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>113642</TotalSupportAmt>
      <PublicSupportCY170Pct>0.99830</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99890</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART I, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>THE WYOMING RURAL WATER FOUNDATION SOLICITS DONATIONS FROM INDIVIDUALS WHO ATTEND PROFESSIONAL TRAINING CONFERENCES CONDUCTED BY THE WYOMING ASSOCIATION OF RURAL WATER SYSTEMS (A MEMBERSHIP-DRIVEN ORGANIZATION). NONE OF THE DONATIONS ARE INTENDED, DESIGNED, OR OTHERWISE A REQUIREMENT OF MEMBERSHIP OR A PART OF ANY DUES. ALL DONATIONS ARE VOLUNTARY AND DESIGNATED FOR THE INTENDED EDUCATIONAL SCHOLARSHIP PROGRAM ADMINISTERED BY THE FOUNDATION. SCHOLARSHIP APPLICATIONS ARE SOLICITED THROUGH THE WYOMING HIGH SCHOOL ACTIVITIES ASSOCIATION TO WYOMING HIGH SCHOOL SENIORS. MEMBERSHIP IN THE WYOMING ASSOCIATION OF RURAL WATER SYSTEMS IS NOT REQUIRED.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVESTMENT INCOME. AMOUNT: 74.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: CYBER SECURITY EXPENSES. AMOUNT: 5,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PRIOR-PERIOD LIABILITY DID NOT EXIST IN THE ORGANIZATION'S FINANCIAL RECORDS. AMOUNT: 179.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 179. END OF YEAR AMOUNT: 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>