Nonprofit · EIN 42-0955698
WEST CENTRAL IOWA RURAL WATER ASSOCIATION
Tax-exempt · MANNING, IA 51455
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $3,955,532 | $3,829,707 | $125,825 | $41,228,256 | $22,432,626 | $18,795,630 |
| December 31, 2024 | 990 | $4,102,876 | $3,667,199 | $435,677 | $33,970,957 | $15,317,877 | $18,653,080 |
| December 31, 2023 | 990 | $4,147,250 | $3,407,060 | $740,190 | $30,133,507 | $11,921,995 | $18,211,512 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,930,290
- Investment income
- $601
- Net rental income
- $12,134
- Net gain from sales of assets
- -$267,527
- Net income from sales of inventory
- $12,507
- Other revenue
- $24,641
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $187,103
- Other salaries and wages
- $419,710
- Salaries, compensation and benefits (total)
- $732,148
- Professional fundraising fees
- $0
- Legal fees
- $5,213
- Accounting fees
- $34,150
- Occupancy
- $45,289
- Depreciation
- $1,270,179
- Program services (functional)
- $3,221,651
- Management and general (functional)
- $608,056
Balance sheet and other
- Total assets, start of year
- $33,970,957
- Total assets, end of year
- $41,228,256
- Total liabilities, end of year
- $22,432,626
- Net assets, end of year
- $18,795,630
- Land, buildings and equipment
- $35,588,231
- Publicly traded securities
- $177,375
- Net assets without donor restrictions
- $18,795,630
- Gross receipts
- $4,245,559
- Employees
- 11
- Year formed
- 1970
- State of legal domicile
- IA
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 | Other / benefits |
|---|---|---|---|---|
| JASON MEREDITH | MANAGER Officer | 40 | $92,974 | $18,402 |
| ROBIN CAST | OFFICE MANAG Officer | 40 | $55,434 | $10,618 |
| SEAN O'NEILL | DIRECTOR Trustee or director | 1 | $1,200 | $0 |
| ALLAN SANDER | DIRECTOR Trustee or director | 1 | $1,200 | $0 |
| STEVE WILLENBORG | PRESIDENT Trustee or director, Officer | 1 | $1,200 | $0 |
| AARON STANGL | ASST. SECRET Trustee or director, Officer | 1 | $1,175 | $0 |
| DALE KERKOFF | DIRECTOR Trustee or director | 1 | $1,100 | $0 |
| MYRON OLERICH | VICE PRESIDE Trustee or director, Officer | 1 | $1,100 | $0 |
| BILL CHRISTENSEN | DIRECTOR Trustee or director | 1 | $1,000 | $0 |
| DAVID WELLER | SECRETARY Trustee or director, Officer | 1 | $900 | $0 |
| DAVID SCHWARTE | DIRECTOR Trustee or director | 1 | $800 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JASON MEREDITH | MANAGER Officer | 40 | $90,000 | $6,104 |
| ROBIN CAST | OFFICE MANAG Officer | 40 | $53,686 | $5,762 |
| STEVE WILLENBORG | PRESIDENT Trustee or director, Officer | 1 | $1,100 | $0 |
| SEAN O'NEILL | DIRECTOR Trustee or director | 1 | $1,100 | $0 |
| ALLAN SANDER | DIRECTOR Trustee or director | 1 | $1,100 | $0 |
| MYRON OLERICH | VICE PRESIDE Trustee or director, Officer | 1 | $900 | $0 |
| DAVID WELLER | SECRETARY Trustee or director, Officer | 1 | $900 | $0 |
| DALE KERKOFF | DIRECTOR Trustee or director | 1 | $900 | $0 |
| AARON STANGL | ASST. SECRET Trustee or director, Officer | 1 | $800 | $0 |
| DAVID SCHWARTE | DIRECTOR Trustee or director | 1 | $700 | $0 |
| BILL CHRISTENSEN | DIRECTOR Trustee or director | 1 | $500 | $0 |
| LARRY KLEVER LEFT 62024 | PRESIDENT Trustee or director | 1 | $400 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JASON MEREDITH | MANAGER Officer | 40 | $82,496 | $5,691 |
| ROBIN CAST | OFFICE MANAG Officer | 40 | $51,767 | $3,991 |
| LARRY KLEVER | PRESIDENT Trustee or director, Officer | 1 | $900 | $0 |
| MYRON OLERICH | DIRECTOR Trustee or director | 1 | $800 | $0 |
| SEAN O'NEILL | DIRECTOR Trustee or director | 1 | $700 | $0 |
| ALLAN SANDER | DIRECTOR Trustee or director | 1 | $700 | $0 |
| DAVID SCHWARTE | DIRECTOR Trustee or director | 1 | $700 | $0 |
| AARON STANGL | ASST. SECRET Trustee or director, Officer | 1 | $700 | $0 |
| DAVID WELLER | SECRETARY Trustee or director, Officer | 1 | $700 | $0 |
| STEVE WILLENBORG | VICE PRESIDE Trustee or director, Officer | 1 | $700 | $0 |
| DALE KERKOFF | DIRECTOR Trustee or director | 1 | $500 | $0 |
| RAY WILLHOITE LEFT 3162023 | SEC/TREAS Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 186, MANNING, IA 51455-0186
- Principal officer (990 for 2025)
- JASON MEREDITH, 1607 ENTERPRISE STREET PO BOX 186, MANNING, IA 51455
- Signed the 990
- JASON MEREDITH, MANAGER
- Phone
- (712) 655-2534
- Website
- HTTP://WCIRWA.COM
- Return prepared by
- FORGE FINANCIAL & MANAGEMENT CONSULTING
Mission
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.
Program accomplishments
- 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.
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
- 42-0955698
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $41,228,256
- Income (IRS master file)
- $4,245,559
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $3,955,532 | $3,829,707 | $41,228,256 | XML |
| 990 | December 2024 | $4,102,876 | $3,667,199 | $33,970,957 | XML |
| 990 | December 2023 | $4,147,250 | $3,407,060 | $30,133,507 | XML |
| 990 | December 2022 | $3,775,113 | $3,344,432 | $29,302,944 | 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 42-0955698).
Questions about WEST CENTRAL IOWA RURAL WATER ASSOCIATION
- What is the EIN of WEST CENTRAL IOWA RURAL WATER ASSOCIATION?
- The employer identification number (EIN) of WEST CENTRAL IOWA RURAL WATER ASSOCIATION is 42-0955698.
- Is WEST CENTRAL IOWA RURAL WATER ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1976.
- Are donations to WEST CENTRAL IOWA RURAL WATER ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WEST CENTRAL IOWA RURAL WATER ASSOCIATION 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 WEST CENTRAL IOWA RURAL WATER ASSOCIATION 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 WEST CENTRAL IOWA RURAL WATER ASSOCIATION 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 WEST CENTRAL IOWA RURAL WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JASON MEREDITH.
- Who are the officers and directors of WEST CENTRAL IOWA RURAL WATER ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 11 people; 11 received compensation from the organization, the highest $92,974 (JASON MEREDITH, MANAGER).
- How much revenue does WEST CENTRAL IOWA RURAL WATER ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $3,955,532, expenses of $3,829,707 and total assets of $41,228,256 at year end.
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