2026-06-29T10:46:13-04:00 2025-12-31 882802798 FORGE FINANCIAL & MANAGEMENT CONSULTING 1245 JORDAN CREEK PKWY STE 100 WEST DES MOINES IA 502662343 990 2025-01-01 420955698 WEST CENTRAL IOWA RURAL WATER ASSOCIATION WEST 7126552534 1607 ENTERPRISE STREET PO BOX 186 MANNING IA 51455 JASON MEREDITH MANAGER 7126552534 2026-06-26 true JUSTIN A PLATE CPA P00538697 5156203050 2026-06-29 2025 2025-03-06 01:10:19Z JASON MEREDITH 1607 ENTERPRISE STREET PO BOX 186 MANNING IA 51455 4245559 false X HTTP://WCIRWA.COM X 1970 IA WATER SERVICES. THE ASSOCIATION PROVIDES WATER TO THE MEMBERS IN RURAL WEST CENTRAL IOWA. THE ASSOCIATION ALSO PROVIDES WATER AND SEWER SERVICES TO SEVERAL SMALL TOWNS. 9 9 11 0 0 3812796 3930290 278771 601 11309 24641 4102876 3955532 0 0 684138 732148 0 0 2983061 3097559 3667199 3829707 435677 125825 33970957 41228256 15317877 22432626 18653080 18795630 WATER SERVICES. THE ASSOCIATION PROVIDES WATER TO THE MEMBERS IN RURAL WEST CENTRAL IOWA. THE ASSOCIATION ALSO PROVIDES WATER AND SEWER SERVICES TO SEVERAL SMALL TOWNS. false false THE ASSOCIATION PROVIDES WATER TO THE MEMBERS IN RURAL WEST CENTRAL IOWA. THE ASSOCIATION ALSO PROVIDES WATER TO SEVERAL SMALL TOWNS AND CONSTRUCTED A WASTE WATER SYSTEM FOR THE TOWN OF HALBUR. false false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 21 0 11 true false false false false false 3781132 false false false X 9 9 false false false false true true false true true false false true false false false true true false X ROBIN CAST 7126552534 1607 ENTERPRISE STREET PO BOX 186 MANNING IA 51455 JASON MEREDITH MANAGER 40.00 X 92974 0 18402 ROBIN CAST OFFICE MANAG 40.00 X 55434 0 10618 SEAN O'NEILL DIRECTOR 1.00 X 1200 0 0 ALLAN SANDER DIRECTOR 1.00 X 1200 0 0 STEVE WILLENBORG PRESIDENT 1.00 X X 1200 0 0 AARON STANGL ASST. SECRET 1.00 X X 1175 0 0 DALE KERKOFF DIRECTOR 1.00 X 1100 0 0 MYRON OLERICH VICE PRESIDE 1.00 X X 1100 0 0 BILL CHRISTENSEN DIRECTOR 1.00 X 1000 0 0 DAVID WELLER SECRETARY 1.00 X X 900 0 0 DAVID SCHWARTE DIRECTOR 1.00 X 800 0 0 158083 29020 false false false RURAL WATER SALES 3723800 3723800 MISC WATER INCOME 161665 161665 WASTE WATER SALES 44825 44825 3930290 268128 268128 12134 12134 12134 12134 22500 290027 -267527 -267527 -267527 12507 12507 12507 3955532 3675270 280262 187103 187103 419710 346662 73048 15226 15226 66234 66234 43875 43875 5213 5213 34150 34150 11736 11736 7152 7152 45289 45289 365461 365461 1270179 1270179 48886 48886 WATER PURCHASES 597752 597752 MAINTENANCE & SUPPLIES 246228 246228 UTILITIES 244133 244133 CHEMICALS & WATER TESTS 100039 100039 121341 51197 70144 3829707 3221651 608056 0 321122 3206198 3823318 698368 438203 397311 249748 238806 229654 240403 70590 74623 58583091 22994860 23476273 35588231 157962 177375 5204087 606941 33970957 41228256 844845 538331 14265829 21318552 207203 575743 15317877 22432626 X 18653080 18795630 18653080 18795630 33970957 41228256 X 125825 16725 X false true X true true true 242163 242163 770625 456045 314580 57570303 22538815 35031488 35588231 RETAINAGE PAYABLE 550454 ACCRUED INTEREST PAYABLE 25289 575743 X 3955532 3955532 3955532 3829707 3829707 3829707 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WAS NO TAX LIABILITY FOR THE YEARS ENDD DECEMBER 31, 2025 AND 2024. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS MADE UP OF RURAL WATER MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE RURAL WATER MEMBERS VOTE FOR THE BOARD OF DIRECTORS WHENEVER A TERM EXPIRES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS ALONG WITH THE AUDITED FINANCIAL STATEMENT AT A REGULAR BOARD MEETING AND AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS PROPOSES A CERTAIN DOLLAR AMOUNT AS A POOLED WAGE INCREASE OVERALL. THE MANAGER THEN ALLOCATES. FORM 990, PAGE 6, PART VI, LINE 15B THEY REVIEW HIS PERFORMANCE AND THE COMPENSATION IS PRESENTED TO THE ENTIRE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION'S DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 MEMBERSHIP CERTIFICATES 2,025 ADDITIONAL PAID-IN CAPITAL 14,700 TOTAL 16,725