Form 990 for tax year 2022

Filed by KANSAS RURAL WATER ASSOCIATION.

Totals

Total revenue: $3,142,170
Total expenses: $3,135,984
Contributions and grants received: $1,725,863
Grants paid: $500
Program service revenue: $1,414,833
Investment income: $1,474
Other revenue: $0
Total assets, end of year: $9,482,087
Total liabilities, end of year: $136,849
Net assets or fund balances, end of year: $9,345,238
Program services expenses (Part IX): $2,807,760
Management and general expenses: $328,224
Fundraising expenses: $0
Program service expenses (Part III): $2,807,760

Program services were 89.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1b · Membership dues

$272,968
1e · Government grants (contributions)

$1,452,895
2a · Program service revenue: Training and technical

total $1,414,833 · related or exempt $1,414,833
3 · Investment income

total $1,474 · excluded $1,474

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $500 · program services $500
5 · Compensation of officers, directors and key employees

total $153,616 · program services $115,212 · management and general $38,404
7 · Other salaries and wages

total $1,291,404 · program services $1,075,674 · management and general $215,730
8 · Pension plan contributions

total $64,372 · program services $53,826 · management and general $10,546
9 · Other employee benefits

total $157,871 · program services $100,588 · management and general $57,283
10 · Payroll taxes

total $108,727 · program services $88,376 · management and general $20,351
11g · Fees: other

total $110,496 · program services $46,782 · management and general $63,714
12 · Advertising and promotion

total $39,063 · management and general $39,063
13 · Office expenses

total $353,323 · program services $197,597 · management and general $155,726
14 · Information technology

total $2,340 · management and general $2,340
16 · Occupancy

total $9,661 · management and general $9,661
17 · Travel

total $352,326 · program services $276,495 · management and general $75,831
19 · Conferences, conventions and meetings

total $440,639 · program services $421,183 · management and general $19,456
22 · Depreciation, depletion and amortization

total $35,181 · management and general $35,181
23 · Insurance

total $16,465 · management and general $16,465
24a · Other expenses: Indirect cost allocatio

total $0 · program services $431,527 · management and general -$431,527

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $578,084 · end of year $511,589
2 · Savings and temporary cash investments

beginning of year $405,439 · end of year $206,123
3 · Pledges and grants receivable

beginning of year $172,950 · end of year $238,628
4 · Accounts receivable

beginning of year $311,816 · end of year $453,605
8 · Inventories for sale or use

beginning of year $14,858 · end of year $13,103
9 · Prepaid expenses and deferred charges

beginning of year $80,709 · end of year $49,371
10a · Land, buildings and equipment: cost or other basis

$967,375
10b · Land, buildings and equipment: accumulated depreciation

$633,032
10c · Land, buildings and equipment, net

beginning of year $294,851 · end of year $334,343
11 · Investments: publicly traded securities

beginning of year $10,051,862 · end of year $7,675,325
17 · Accounts payable and accrued expenses

beginning of year $80,745 · end of year $64,009
19 · Deferred revenue

beginning of year $114,235 · end of year $72,840
27 · Net assets without donor restrictions

beginning of year $11,715,589 · end of year $9,345,238

Mission and programs · 2022

Mission

To provide educational and technical information to public water systems located in Kansas.

Activities or mission (Part I)

To provide education and leadership necessary to enhance the effectiveness of Kansas' water and wastewater utilities.

Training and Technical Assistance. From 1989 through December 31, 2022, the association has (1) completed 2,684 water loss surveys, reducing annual water losses by 7.893 billion gallons for an annual cost savings of $15,845 million, (2) conducted 416 operations reviews for annual savings of $788,052 and 6.387 million kw, and in 2019 began conducting energy assessments through an agreement funded by USDA, (3) remapped all 289 rural water district boundaries, (4) provided GPS mapping services for more than 300 cities and rural water districts, (5) smoke tested 218 wastewater systems and measured sludge for 232 communities, (6) negotiated lab fees to reduce costs for drinking water quality tests, and (7) helped construct 87 water systems, community centers, fire stations and other community facilities through the "self-help" Kan-Step program.

Expenses $2,807,760 · Grants $500 · Revenue $1,414,833

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Paul Froelich

President

Total calculated

$0

Hours/week

1
Mike Fulkerson

Vice-President

Total calculated

$0

Hours/week

1
Carl Chalfant

Treasurer

Total calculated

$0

Hours/week

1
Scott Robertson

Secretary

Total calculated

$0

Hours/week

1
Patricia Shaffer

Board Member

Total calculated

$0

Hours/week

1
Allan Soetaert

Board Member

Total calculated

$0

Hours/week

1
Bill Shroyer

Board Member

Total calculated

$0

Hours/week

1
Elmer Ronnebaum

General Manager

Total calculated

$153,616

From this org

$146,301

From related orgs

$0

Other

$7,315

Hours/week

40

Schedule J breakdown matched by us

Base

$146,301

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$7,315

Filer's total

$153,616

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 17 February 2023
IRS schema version: 2022v5.0
Source object: 202311079349300811

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