Nonprofit · EIN 23-7192688
CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE
Tax-exempt · CHEROKEE, IA 51012
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,705,863 | $2,226,626 | $479,237 | $20,342,849 | $8,334,197 | $12,008,652 |
| December 31, 2024 | 990 | $2,535,501 | $2,077,841 | $457,660 | $14,698,911 | $3,181,074 | $11,517,837 |
| December 31, 2023 | 990 | $2,354,852 | $2,015,963 | $338,889 | $14,369,695 | $3,308,168 | $11,061,527 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $65,170
- Investment income
- $78,361
- Net income from sales of inventory
- $2,554,855
- Other revenue
- $2,562,332
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $165,481
- Other salaries and wages
- $367,217
- Salaries, compensation and benefits (total)
- $711,665
- Professional fundraising fees
- $0
- Accounting fees
- $18,591
- Occupancy
- $206,910
- Travel
- $37,579
- Depreciation
- $525,851
- Program services (functional)
- $2,226,626
Balance sheet and other
- Total assets, start of year
- $14,698,911
- Total assets, end of year
- $20,342,849
- Total liabilities, end of year
- $8,334,197
- Net assets, end of year
- $12,008,652
- Land, buildings and equipment
- $18,425,035
- Gross receipts
- $2,800,014
- Employees
- 11
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTY IRWIN | DIRECTOR Trustee or director | – | $1,170 |
| KENT OHLSON | DIRECTOR Trustee or director | – | $1,170 |
| DOUG RADKE | DIRECTOR Trustee or director | – | $1,170 |
| JASON DUCOMMUN | VICE-PRESIDE Officer | – | $1,170 |
| JOE BRADY | DIRECTOR Trustee or director | – | $1,040 |
| CRAIG HOMAN | SECRETARY TR Officer | – | $1,040 |
| NICK PATTERSON | PRESIDENT Officer | – | $1,040 |
| BEN ERDMAN | DIRECTOR Trustee or director | – | $520 |
| ROBERT CARLSON | DIRECTOR Trustee or director | – | $260 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOE BRADY | DIRECTOR Trustee or director | – | $910 |
| MARTY IRWIN | DIRECTOR Trustee or director | – | $910 |
| JASON DUCOMMUN | VICE-PRESIDE Officer | – | $910 |
| CRAIG HOMAN | SECRETARY TR Officer | – | $910 |
| DOUG RADKE | DIRECTOR Trustee or director | – | $780 |
| NICK PATTERSON | PRESIDENT Officer | – | $780 |
| ROBERT CARLSON | DIRECTOR Trustee or director | – | $390 |
| KENT OHLSON | DIRECTOR Trustee or director | – | $390 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON DUCOMMUN | VICE-PRESIDE Officer | – | $1,430 |
| CRAIG HOMAN | SECRETARY TR Trustee or director | – | $1,300 |
| MARTY IRWIN | DIRECTOR Trustee or director | – | $1,300 |
| KENT OHLSON | DIRECTOR Trustee or director | – | $1,170 |
| NICK PATTERSON | PRESIDENT Officer | – | $1,170 |
| JOE BRADY | DIRECTOR Trustee or director | – | $1,040 |
| DOUG RADKE | DIRECTOR Trustee or director | – | $910 |
| ROBERT CARLSON | DIRECTOR Officer | – | $910 |
Address and contacts
- Address (IRS master file)
- PO BOX 1022, CHEROKEE, IA 51012-1022
- Principal officer (990 for 2025)
- NICK PATTERSON, 1448 530TH STREET, CHEROKEE, IA 51012
- Signed the 990
- NICK PATTERSON, PRESIDENT
- Phone
- (712) 225-6193
- Return prepared by
- BURKHARDT & DAWSON CPAS
Mission
PROVIDE WATER SERVICE FOR RURAL RESIDENTS IN AND AROUND CHEROKEE COUNTY
Program accomplishments
- PROVIDE WATER SERVICE FOR RURAL RESIDENTS IN AND AROUND CHEROKEE COUNTYExpenses $2,226,626 · revenue $65,170
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7192688
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $20,342,849
- Income (IRS master file)
- $2,800,014
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,705,863 | $2,226,626 | $20,342,849 | IRS |
| 990 | December 2024 | $2,535,501 | $2,077,841 | $14,698,911 | XML |
| 990 | December 2023 | $2,354,852 | $2,015,963 | $14,369,695 | XML |
| 990 | December 2022 | $2,198,656 | $1,941,562 | $14,301,081 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7192688).
Questions about CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE
- What is the EIN of CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE?
- The employer identification number (EIN) of CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE is 23-7192688.
- Is CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1989.
- Are donations to CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE?
- The 990 for the year ended December 31, 2025 names NICK PATTERSON.
- Who are the officers and directors of CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE?
- The 990 for the year ended December 31, 2025 lists 9 people; 9 received compensation from the organization, the highest $1,170 (MARTY IRWIN, DIRECTOR).
- How much revenue does CHEROKEE COUNTY RURAL WATER DISTRICT NO ONE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,705,863, expenses of $2,226,626 and total assets of $20,342,849 at year end.
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