Form 990 for tax year 2022

Filed by TEXAS RURAL WATER ASSOCIATION.

Totals

Total revenue: $7,009,299
Total expenses: $6,753,332
Contributions and grants received: $4,451,249
Grants paid: $0
Program service revenue: $2,414,845
Investment income: $67,117
Other revenue: $76,088
Total assets, end of year: $7,049,405
Total liabilities, end of year: $686,621
Net assets or fund balances, end of year: $6,362,784
Program services expenses (Part IX): $0
Management and general expenses: $0
Fundraising expenses: $0
Program service expenses (Part III): $0

Program services were 0.0% 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.

1a · Federated campaigns

$0
1b · Membership dues

$1,217,456
1c · Fundraising events

$0
1d · Related organizations

$0
1e · Government grants (contributions)

$3,057,607
1f · All other contributions, gifts and grants

$176,186
1g · Noncash contributions included above

$0
2a · Program service revenue: Conventions and conferences

total $529,448 · related or exempt $0 · unrelated business $0 · excluded $529,448
2b · Program service revenue: Education and training

total $1,640,002 · related or exempt $1,640,002 · unrelated business $0 · excluded $0
2c · Program service revenue: Partnership revenues

total $28,475 · related or exempt $0 · unrelated business $28,475 · excluded $0
2d · Program service revenue: Service fees

total $127,931 · related or exempt $127,931 · unrelated business $0 · excluded $0
2e · Program service revenue: Advertising

total $88,989 · related or exempt $0 · unrelated business $88,989 · excluded $0
2f · All other program service revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
3 · Investment income

total $67,117 · related or exempt $0 · unrelated business $0 · excluded $67,117
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6a · Gross rents

real property $0 · personal property $0
6b · Less rental expenses

real property $0 · personal property $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
7a · Gross sales of assets other than inventory

securities $0 · other assets $0
7b · Less cost or other basis and sales expenses

securities $0 · other assets $0
7c · Gain or loss

securities $0 · other assets $0
7d · Net gain or loss

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
10a · Gross sales of inventory

$57,114
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $57,114 · related or exempt $57,114 · unrelated business $0 · excluded $0
11a · Other revenue: NRWA miscellaneous programs

total $7,160 · related or exempt $0 · unrelated business $0 · excluded $7,160
11b · Other revenue: Insurance claim proceeds

total $11,609 · related or exempt $0 · unrelated business $0 · excluded $11,609
11c · Other revenue

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
11d · All other revenue

total $205 · related or exempt $0 · unrelated business $0 · excluded $205
11e · Other revenue, total

$18,974

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0 · program services $0
2 · Grants to domestic individuals

total $0 · program services $0
3 · Grants to foreign organizations and individuals

total $0 · program services $0
4 · Benefits paid to or for members

total $0 · program services $0
5 · Compensation of officers, directors and key employees

total $719,261 · program services $0 · management and general $0 · fundraising $0
6 · Compensation of disqualified persons

total $0 · program services $0 · management and general $0 · fundraising $0
7 · Other salaries and wages

total $1,975,613 · program services $0 · management and general $0 · fundraising $0
8 · Pension plan contributions

total $148,725 · program services $0 · management and general $0 · fundraising $0
9 · Other employee benefits

total $591,967 · program services $0 · management and general $0 · fundraising $0
10 · Payroll taxes

total $210,195 · program services $0 · management and general $0 · fundraising $0
11a · Fees: management

total $0 · program services $0 · management and general $0 · fundraising $0
11b · Fees: legal

total $104,816 · program services $0 · management and general $0 · fundraising $0
11c · Fees: accounting

total $25,620 · program services $0 · management and general $0 · fundraising $0
11d · Fees: lobbying

total $74,500 · program services $0 · management and general $0 · fundraising $0
11e · Fees: professional fundraising services

total $0 · fundraising $0
11f · Fees: investment management

total $0 · program services $0 · management and general $0 · fundraising $0
11g · Fees: other

total $797,744 · program services $0 · management and general $0 · fundraising $0
12 · Advertising and promotion

total $24,402 · program services $0 · management and general $0 · fundraising $0
13 · Office expenses

total $334,453 · program services $0 · management and general $0 · fundraising $0
14 · Information technology

total $44,752 · program services $0 · management and general $0 · fundraising $0
15 · Royalties

total $0 · program services $0 · management and general $0 · fundraising $0
16 · Occupancy

total $240,491 · program services $0 · management and general $0 · fundraising $0
17 · Travel

total $437,609 · program services $0 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0 · program services $0 · management and general $0 · fundraising $0
19 · Conferences, conventions and meetings

total $444,971 · program services $0 · management and general $0 · fundraising $0
20 · Interest

total $0 · program services $0 · management and general $0 · fundraising $0
21 · Payments to affiliates

total $30,494 · program services $0 · management and general $0 · fundraising $0
22 · Depreciation, depletion and amortization

total $228,876 · program services $0 · management and general $0 · fundraising $0
23 · Insurance

total $32,153 · program services $0 · management and general $0 · fundraising $0
24a · Other expenses: Dues and subscriptions

total $89,062 · program services $0 · management and general $0 · fundraising $0
24b · Other expenses: Education and training printing

total $156,580 · program services $0 · management and general $0 · fundraising $0
24c · Other expenses: Publications

total $35,975 · program services $0 · management and general $0 · fundraising $0
24d · Other expenses: Unrelated business income taxes

total $5,073 · program services $0 · management and general $0 · fundraising $0
24e · All other expenses

total $0 · program services $0 · management and general $0 · fundraising $0
26 · Joint costs (an allocation of the lines above)

total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $332,610 · end of year $625,202
2 · Savings and temporary cash investments

beginning of year $4,501,486 · end of year $2,863,333
3 · Pledges and grants receivable

beginning of year $695,514 · end of year $487,849
4 · Accounts receivable

beginning of year $204,383 · end of year $245,032
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $74,194 · end of year $96,730
10a · Land, buildings and equipment: cost or other basis

$2,402,026
10b · Land, buildings and equipment: accumulated depreciation

$1,521,958
10c · Land, buildings and equipment, net

beginning of year $1,054,165 · end of year $880,068
11 · Investments: publicly traded securities

beginning of year $0 · end of year $1,851,191
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $398,555 · end of year $392,598
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $25,717 · end of year $294,023
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $0 · end of year $0
27 · Net assets without donor restrictions

beginning of year $5,823,420 · end of year $5,687,348
28 · Net assets with donor restrictions

beginning of year $614,660 · end of year $675,436

Mission and programs · 2022

Mission

TRWA is dedicated to helping rural water and wastewater utilities in Texas provid efficient service and clean safe drinking water to their customers through on-site technical assistance classroom and online training publications member support services and representation in legislative processes.

Under the state contract program approximately 900 on-site visits were made to public drinking water and wastewater utility systems in Texas to assess assist and improve the financial managerial and technical capabilities of the systems.
Under the federal contract program TRWA provided technical assistance and training to small public water and wastewater systems in Texas making 2428 contacts with these systems.
TRWA's professional training and development program trained more than 1400 students during 94 classroom training sessions held in 2022 and trained approximately 6000 students by means of internet-based training courses. Students taking classes are professional water operators that are required by state agencies to have continuing education to qualify for and maintain licenses to operate public water and wastewater systems.

As filed on the 2022 return.

Listed in Part VII

Lara Zent

Executive Director General Counsel

Total calculated

$313,105

From this org

$247,873

From related orgs

$0

Other

$65,232

Hours/week

50

Schedule J breakdown matched by us

Base

$235,373

Bonus

$12,500

Other

$0

Deferred

$23,341

Nontaxable benefits

$29,381

Filer's total

$300,595
Thomas Shephard

Director of Finance

Total calculated

$156,992

From this org

$115,521

From related orgs

$0

Other

$41,471

Hours/week

50

Schedule J breakdown matched by us

Base

$110,271

Bonus

$5,250

Other

$0

Deferred

$8,142

Nontaxable benefits

$23,724

Filer's total

$147,387
Larry Bell

Technical Assistance Director

Total calculated

$151,119

From this org

$114,370

From related orgs

$0

Other

$36,749

Hours/week

50

Schedule J breakdown matched by us

Base

$111,670

Bonus

$2,700

Other

$0

Deferred

$11,105

Nontaxable benefits

$16,523

Filer's total

$141,998
Jason KNobloch

Deputy Executive Director

Total calculated

$168,183

From this org

$127,361

From related orgs

$0

Other

$40,822

Hours/week

50

Schedule J breakdown matched by us

Base

$123,361

Bonus

$4,000

Other

$0

Deferred

$8,804

Nontaxable benefits

$23,321

Filer's total

$159,486
Nichol Everingham

Development Training Director

Total calculated

$147,050

From this org

$114,136

From related orgs

$0

Other

$32,914

Hours/week

50
Chris Boyd

Board President

Total calculated

$0

Hours/week

2
Bruce Alexander

Board Vice-President

Total calculated

$0

Hours/week

2
Robert Nettles

Board Treasurer

Total calculated

$0

Hours/week

2
Mark Gardenhire

Board Secretary

Total calculated

$0

Hours/week

2
Charles Beseda

Director

Total calculated

$0

Hours/week

2
Paula Weber

Director

Total calculated

$0

Hours/week

2
Steve Adams

Director

Total calculated

$0

Hours/week

2
Brian Macmanus

Director

Total calculated

$0

Hours/week

2
Matthew Barrett

Director

Total calculated

$0

Hours/week

2
Dave McMurry

Director

Total calculated

$0

Hours/week

2
Allen KNight

Director

Total calculated

$0

Hours/week

2
Pat Allen

Director

Total calculated

$0

Hours/week

2
Kent Watson

Director

Total calculated

$0

Hours/week

2
Rachel Webb

Director

Total calculated

$0

Hours/week

2

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

2 · Substantiation required before reimbursing expenses

Answered no

1b · Written policy on the line-1a expenses
4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Part I Line 1b: Travel for companions: reasonable travel expenses for spouses travel to specific conferences/meetings is reimbursed according to TRWA Board policies. Tax Indemnification and gross-up: these payments relating to taxable fringe benefits are approved by the Executive Director within the guidelines of the annual budget, which is approved by the Board of Directors. Social Club Dues: Dues of approximately $1,750 per year are approved by the Executive Director within the guidelines of the annual budget, which is approved by the Board of Directors.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Texas Rural Water Foundation

501(C)(3) · Support Rural Water education and research · TX

Directly controlled by Texas Rural Water Association

Provenance

Return type: form_990
Tax year: 2022
Filed: 6 September 2023
IRS schema version: 2022v5.0
Source object: 202312499349300101

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