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West Central Iowa Rural Water Association

  • Manning, IA
  • Tax-exempt since June 1976
  • EIN: 42-0955698

Organization summary

Type of Nonprofit

Designated as a Benevolent life insurance associations, irrigation companies, telephone companies, etc., which have a mutually beneficial nature.

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$4.15M (2023)

Expenses
$3.41M (2023)

Total Assets
$30.1M (2023)

Total Liabilities
$11.9M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,147,250
Expenses
$3,407,060
Net Income
$740,190
Net Assets
$18,211,512
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,939,905
95.0%
Investment Income $160,408
3.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,852
0.3%
Net Fundraising $0
Sales of Assets $36,000
0.9%
Net Inventory Sales -$915
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $143,945
4.2%
Professional Fundraising Fees $0
Other Salaries and Wages $394,331
11.6%
Assets/Debt
Total Assets $30,133,507
Total Liabilities $11,921,995
Net Assets $18,211,512
Club or Co-Op Income
Income From Members $3,938,889
Income From Other Sources $0
Compensation
Key Employees and Officers Compensation Related Other
Jason Meredith (Manager) $82,496 $0 $5,691
Robin Cast (Office Manag) $51,767 $0 $3,991
Larry Klever (President) $900 $0 $0
Myron Olerich (Director) $800 $0 $0
Sean O'neill (Director) $700 $0 $0
Allan Sander (Director) $700 $0 $0
David Schwarte (Director) $700 $0 $0
Aaron Stangl (Asst. Secret) $700 $0 $0
David Weller (Secretary) $700 $0 $0
Steve Willenborg (Vice Preside) $700 $0 $0
Dale Kerkoff (Director) $500 $0 $0
Ray Willhoite Left 3162023 (Sec/Treas) $0 $0 $0
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Document Links

990
Filed on Oct. 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,775,113
Expenses
$3,344,432
Net Income
$430,681
Net Assets
$17,434,495
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,663,295
97.0%
Investment Income $100,530
2.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,288
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $6,994
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,302,944
Total Liabilities $11,868,449
Net Assets $17,434,495
Club or Co-Op Income
Income From Members $3,553,156
Income From Other Sources $108,470
Compensation
Key Employees and Officers Compensation Related Other
Allan Sander (Director) $800 $0 $0
Larry Klever (President) $800 $0 $0
Ray Willhoite (Sec/Treas) $800 $0 $0
David Weller (Director) $800 $0 $0
Myron Olerich (Director) $700 $0 $0
Steve Willenborg (Vice President) $600 $0 $0
Dale Kerkhoff (Director) $600 $0 $0
Aaron Stangl (Director) $400 $0 $0
David Schwarte (Director) $300 $0 $0
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Document Links

990
Filed on March 21, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,642,249
Expenses
$3,319,450
Net Income
$322,799
Net Assets
$16,992,348
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,530,193
96.9%
Investment Income $100,768
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,288
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $9,187
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,310,441
Total Liabilities $12,318,093
Net Assets $16,992,348
Club or Co-Op Income
Income From Members $3,421,671
Income From Other Sources $108,522
Compensation
Key Employees and Officers Compensation Related Other
Allan Sander (Director) $1,000 $0 $0
Larry Klever (Director) $1,000 $0 $0
Myron Olerich (Director) $900 $0 $0
Dale Kerkhoff (Director) $900 $0 $0
Ray Willhoite (Sec/Treas) $900 $0 $0
Lynn Gaskill (Vice President) $900 $0 $0
David Weller (Director) $800 $0 $0
Steve Willenborg (Director) $700 $0 $0
Ronald Frahm (President) $300 $0 $0
+ View more people

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990
Filed on March 19, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,476,537
Expenses
$3,299,374
Net Income
$177,163
Net Assets
$16,642,266
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,365,934
96.8%
Investment Income $100,256
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $10,347
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $8,594
0.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $30,055,152
Total Liabilities $13,412,886
Net Assets $16,642,266
Club or Co-Op Income
Income From Members $2,905,512
Income From Other Sources $460,422
Compensation
Key Employees and Officers Compensation Related Other
Lynn Gaskill (Vice President) $975 $0 $0
Ray Willhoite (Sec/Treas) $900 $0 $0
Allan Sander (Director) $825 $0 $0
Steve Willenborg (Director) $825 $0 $0
Myron Olerich (Director) $825 $0 $0
David Weller (Director) $825 $0 $0
Ronald Frahm (President) $750 $0 $0
Larry Klever (Director) $600 $0 $0
Dale Kerkhoff (Director) $450 $0 $0
+ View more people

Document Links

990
Filed on March 20, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,239,759
Expenses
$3,249,691
Net Income
-$9,932
Net Assets
$16,032,227
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,127,246
96.5%
Investment Income $98,784
3.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $11,288
0.3%
Net Fundraising $0
Sales of Assets $2,441
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $4,046
0.1%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,666,147
Total Liabilities $13,633,920
Net Assets $16,032,227
Club or Co-Op Income
Income From Members $24,850
Income From Other Sources $3,239,759
Compensation
Key Employees and Officers Compensation Related Other
Steve Willenborg (Director) $450 $0 $0
Ray Willhoite (Sec/Treas) $450 $0 $0
Lynn Gaskill (Vice President) $450 $0 $0
Allan Sander (Director) $375 $0 $0
Myron Olerich (Director) $375 $0 $0
Dale Kerkhoff (Director) $375 $0 $0
Ronald Frahm (President) $375 $0 $0
David Weller (Director) $375 $0 $0
Larry Klever (Director) $225 $0 $0
+ View more people

Document Links

990
Filed on March 12, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,132,247
Expenses
$3,162,608
Net Income
-$30,361
Net Assets
$16,017,308
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,030,017
96.7%
Investment Income $89,429
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $12,801
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $5,686
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $30,003,444
Total Liabilities $13,986,136
Net Assets $16,017,308
Club or Co-Op Income
Income From Members $23,250
Income From Other Sources $3,132,247
Compensation
Key Employees and Officers Compensation Related Other
Ray Willhoite (Sec/Treas) $1,055 $0 $0
Myron Olerich (Director) $1,019 $0 $0
Allan Sander (Director) $774 $0 $0
Larry Klever (Director) $685 $0 $0
David Weller (Director) $652 $0 $0
Steve Willenborg (Director) $556 $0 $0
Lynn Gaskill (Vice President) $548 $0 $0
Ronald Frahm (President) $533 $0 $0
Dale Kerkhoff (Director) $416 $0 $0
+ View more people

Document Links

990
Filed on March 11, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,096,993
Expenses
$3,011,348
Net Income
$85,645
Net Assets
$16,024,419
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $3,009,398
97.2%
Investment Income $74,166
2.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $13,429
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $4,710
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $30,321,122
Total Liabilities $14,296,703
Net Assets $16,024,419
Club or Co-Op Income
Income From Members $20,375
Income From Other Sources $3,096,993
Compensation
Key Employees and Officers Compensation Related Other
Allan Sander (Director) $814 $0 $0
Ray Willhoite (Sec/Treas) $593 $0 $0
David Weller (Director) $589 $0 $0
Larry Klever (Director) $585 $0 $0
Myron Olerich (Director) $565 $0 $0
Lynn Gaskill (Vice President) $455 $0 $0
Steve Willenborg (Director) $396 $0 $0
Ronald Frahm (President) $380 $0 $0
Dale Kerkhoff (Director) $332 $0 $0
+ View more people

Document Links

990
Filed on Feb. 19, 2018

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
PDF (2 of 2)

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,345,701
Expenses
$2,983,815
Net Income
$361,886
Net Assets
$15,918,399
Notable Sources of Revenue Percent of Total Revenue
Contributions $333,762
10.0%
Program Services $2,961,888
88.5%
Investment Income $40,051
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $10,000
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $4,936
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $472,348
15.8%
Assets/Debt
Total Assets $30,510,985
Total Liabilities $14,592,586
Net Assets $15,918,399
Club or Co-Op Income
Income From Members $24,076
Income From Other Sources $3,369,808
Compensation
Key Employees and Officers Compensation Related Other
Ray Willhoite (Sec/Treas) $875 $0 $0
Allan Sander (Director) $813 $0 $0
Larry Klever (Director) $586 $0 $0
Lynn Gaskill (Vice President) $547 $0 $0
Myron Olerich (Director) $529 $0 $0
Steve Willenborg (Director) $476 $0 $0
David Weller (Director) $461 $0 $0
Ronald Frahm (President) $456 $0 $0
Dale Kerkhoff (Director) $332 $0 $0
+ View more people

Document Links

990
Filed on Feb. 19, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,724,662
Expenses
$2,803,857
Net Income
-$79,195
Net Assets
$15,532,740
Notable Sources of Revenue Percent of Total Revenue
Contributions $42,633
1.6%
Program Services $2,641,085
96.9%
Investment Income $31,944
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $9,000
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $6,657
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $439,347
15.7%
Assets/Debt
Total Assets $30,530,521
Total Liabilities $14,997,781
Net Assets $15,532,740
Club or Co-Op Income
Income From Members $25,300
Income From Other Sources $2,724,662
Compensation
Key Employees and Officers Compensation Related Other
Ray Willhoite (Sec/Treas) $914 $0 $0
Allan Sander (Director) $882 $0 $0
Lynn Gaskill (Vice President) $830 $0 $0
Larry Klever (Director) $793 $0 $0
Ronald Frahm (President) $762 $0 $0
David Weller (Director) $737 $0 $0
Steve Willenborg (Director) $716 $0 $0
Dale Kerkhoff (Director) $585 $0 $0
Myron Olerich (Director) $437 $0 $0
+ View more people

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990
Filed on Feb. 17, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,874,371
Expenses
$2,957,605
Net Income
-$83,234
Net Assets
$15,586,635
Notable Sources of Revenue Percent of Total Revenue
Contributions $123,505
4.3%
Program Services $2,709,229
94.3%
Investment Income $32,637
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $9,000
0.3%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $5,486
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $429,962
14.5%
Assets/Debt
Total Assets $29,074,159
Total Liabilities $13,487,524
Net Assets $15,586,635
Club or Co-Op Income
Income From Members $20,850
Income From Other Sources $2,874,371
Compensation
Key Employees and Officers Compensation Related Other
Lynn Gaskill (Vice President) $776 $0 $0
Ray Willhoite (Sec/Treas) $714 $0 $0
Allan Sander (Director) $682 $0 $0
Larry Klever (Director) $590 $0 $0
Dale Kerkhoff (Director) $587 $0 $0
Steve Willenborg (Director) $556 $0 $0
David Fineran (Director) $549 $0 $0
Ronald Frahm (President) $542 $0 $0
David Weller (Director) $490 $0 $0
+ View more people

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990
Filed on March 7, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,763,033
Expenses
$2,856,271
Net Income
-$93,238
Net Assets
$15,649,019
Notable Sources of Revenue Percent of Total Revenue
Contributions $100
0.0%
Program Services $2,720,696
98.5%
Investment Income $35,487
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,750
0.2%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $5,769
0.2%
Professional Fundraising Fees $0
Other Salaries and Wages $439,390
15.4%
Assets/Debt
Total Assets $29,411,167
Total Liabilities $13,762,148
Net Assets $15,649,019
Club or Co-Op Income
Income From Members $33,744
Income From Other Sources $2,763,033
Compensation
Key Employees and Officers Compensation Related Other
Allan Sander (Director) $555 $0 $0
Steve Willenborg (Director) $555 $0 $0
Ray Willhoite (Sec/Treas) $555 $0 $0
Ronald Frahm (President) $555 $0 $0
Lynn Gaskill (Vice President) $555 $0 $0
Larry Klever (Director) $495 $0 $0
Dale Kerkhoff (Director) $495 $0 $0
David Weller (Director) $495 $0 $0
David Fineran (Director) $315 $0 $0
+ View more people

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990
Filed on March 9, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,858,195
Expenses
$2,851,460
Net Income
$6,735
Net Assets
$15,708,513
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,821,407
98.7%
Investment Income $36,538
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $250
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $423,877
14.9%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $29,766,396
Total Liabilities $14,057,883
Net Assets $15,708,513
Club or Co-Op Income
Income From Members $40,931
Income From Other Sources $2,858,195

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,716,811
Expenses
$2,810,008
Net Income
-$93,197
Net Assets
$15,660,847
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,639
0.1%
Program Services $2,665,010
98.1%
Investment Income $48,162
1.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $421,767
15.0%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $30,028,757
Total Liabilities $14,367,910
Net Assets $15,660,847
Club or Co-Op Income
Income From Members $34,200
Income From Other Sources $2,716,811

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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