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Nonprofiteer
← TEXAS RURAL WATER ASSOCIATION

Form 990 for tax year 2023

Filed by TEXAS RURAL WATER ASSOCIATION.

Totals

Total revenue
$8,161,801
Total expenses
$7,641,619
Contributions and grants received
$5,243,333
Grants paid
$0
Program service revenue
$2,678,565
Investment income
$184,819
Other revenue
$55,084
Total assets, end of year
$7,545,735
Total liabilities, end of year
$519,485
Net assets or fund balances, end of year
$7,026,250
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

    $1,246,697

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $3,857,633

  • 1f · All other contributions, gifts and grants

    $139,003

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Conventions and conferences

    total $731,550 · related or exempt $0 · unrelated business $0 · excluded $731,550

  • 2b · Program service revenue: Education and training

    total $1,613,320 · related or exempt $1,613,320 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Partnership revenues

    total $26,088 · related or exempt $0 · unrelated business $26,088 · excluded $0

  • 2d · Program service revenue: Service fees

    total $234,154 · related or exempt $234,154 · unrelated business $0 · excluded $0

  • 2e · Program service revenue: Advertising

    total $73,453 · related or exempt $0 · unrelated business $73,453 · excluded $0

  • 2f · All other program service revenue

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

  • 3 · Investment income

    total $184,819 · related or exempt $0 · unrelated business $0 · excluded $184,819

  • 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

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

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

    $0

  • 10a · Gross sales of inventory

    $51,385

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $51,385 · related or exempt $51,385 · unrelated business $0 · excluded $0

  • 11a · Other revenue: NRWA miscellaneous programs

    total $3,490 · related or exempt $0 · unrelated business $0 · excluded $3,490

  • 11d · All other revenue

    total $209 · related or exempt $0 · unrelated business $0 · excluded $209

  • 11e · Other revenue, total

    $3,699

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $944,513

  • 7 · Other salaries and wages

    total $2,188,230

  • 8 · Pension plan contributions

    total $164,929

  • 9 · Other employee benefits

    total $620,786

  • 10 · Payroll taxes

    total $239,676

  • 11b · Fees: legal

    total $34,706

  • 11c · Fees: accounting

    total $24,911

  • 11d · Fees: lobbying

    total $95,000

  • 11f · Fees: investment management

    total $17,887

  • 11g · Fees: other

    total $1,049,537

  • 12 · Advertising and promotion

    total $49,304

  • 13 · Office expenses

    total $207,728

  • 14 · Information technology

    total $54,352

  • 16 · Occupancy

    total $226,142

  • 17 · Travel

    total $544,849

  • 19 · Conferences, conventions and meetings

    total $640,838

  • 21 · Payments to affiliates

    total $36,169

  • 22 · Depreciation, depletion and amortization

    total $267,062

  • 23 · Insurance

    total $36,582

  • 24a · Other expenses: Dues and subscriptions

    total $110,606

  • 24b · Other expenses: Education and training printing

    total $54,361

  • 24c · Other expenses: Publications

    total $27,773

  • 24d · Other expenses: Unrelated business income taxes

    total $5,678

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $625,202 · end of year $19

  • 2 · Savings and temporary cash investments

    beginning of year $2,863,333 · end of year $2,997,286

  • 3 · Pledges and grants receivable

    beginning of year $487,849 · end of year $1,192,865

  • 4 · Accounts receivable

    beginning of year $245,032 · end of year $114,417

  • 9 · Prepaid expenses and deferred charges

    beginning of year $96,730 · end of year $249,559

  • 10a · Land, buildings and equipment: cost or other basis

    $2,561,778

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,608,320

  • 10c · Land, buildings and equipment, net

    beginning of year $880,068 · end of year $953,458

  • 11 · Investments: publicly traded securities

    beginning of year $1,851,191 · end of year $2,038,131

  • 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 $392,598 · end of year $424,270

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $294,023 · end of year $95,215

  • 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

  • 27 · Net assets without donor restrictions

    beginning of year $5,687,348 · end of year $6,182,956

  • 28 · Net assets with donor restrictions

    beginning of year $675,436 · end of year $843,294

Mission and programs · 2023

Mission

TRWA is dedicated to helping rural water and wastewater utilities in Texas provide 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 2023 return.

Listed in Part VII

  • Lara Zent

    Executive Director & General Counsel

    Total calculated
    $349,428
    From this org
    $280,036
    From related orgs
    $0
    Other
    $69,392
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $252,570
    Bonus
    $27,466
    Other
    $0
    Deferred
    $24,980
    Nontaxable benefits
    $30,884
    Filer's total
    $335,900

  • Jason Knobloch

    Deputy Executive Director

    Total calculated
    $202,439
    From this org
    $157,223
    From related orgs
    $0
    Other
    $45,216
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $150,068
    Bonus
    $7,155
    Other
    $0
    Deferred
    $10,500
    Nontaxable benefits
    $22,760
    Filer's total
    $190,483

  • Thomas Shephard

    Finance Director

    Total calculated
    $169,567
    From this org
    $127,718
    From related orgs
    $0
    Other
    $41,849
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $122,368
    Bonus
    $5,350
    Other
    $0
    Deferred
    $8,930
    Nontaxable benefits
    $22,374
    Filer's total
    $159,022

  • Mary Alice McKaughan

    Assistant General Counsel

    Total calculated
    $166,803
    From this org
    $138,680
    From related orgs
    $0
    Other
    $28,123
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $134,555
    Bonus
    $4,125
    Other
    $0
    Deferred
    $1,454
    Nontaxable benefits
    $17,245
    Filer's total
    $157,379

  • Larry Bell

    Technical Assistance Director

    Total calculated
    $160,512
    From this org
    $121,121
    From related orgs
    $0
    Other
    $39,391
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $117,931
    Bonus
    $3,190
    Other
    $0
    Deferred
    $8,070
    Nontaxable benefits
    $17,213
    Filer's total
    $146,404

  • Nichol Everingham

    Development & Training Director

    Total calculated
    $154,496
    From this org
    $119,735
    From related orgs
    $0
    Other
    $34,761
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $115,670
    Bonus
    $4,065
    Other
    $0
    Deferred
    $8,070
    Nontaxable benefits
    $17,213
    Filer's total
    $145,018

  • Robert Nettles

    Board President

    Total calculated
    $0
    Hours/week
    2

  • Mark Gardenhire

    Board Vice-President

    Total calculated
    $0
    Hours/week
    2

  • Steve Adams

    Board Secretary

    Total calculated
    $0
    Hours/week
    2

  • Allen Knight

    Board Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Bruce Alexander

    Director

    Total calculated
    $0
    Hours/week
    2

  • Dennis Donoho

    Director

    Total calculated
    $0
    Hours/week
    2

  • Roby Jekel

    Director

    Total calculated
    $0
    Hours/week
    2

  • Steven Sanchez

    Director

    Total calculated
    $0
    Hours/week
    2

  • Charles Beseda

    Director

    Total calculated
    $0
    Hours/week
    2

  • Carolyn Black

    Director

    Total calculated
    $0
    Hours/week
    2

  • Kyle Eppler

    Director

    Total calculated
    $0
    Hours/week
    2

  • Rachel Webb

    Director

    Total calculated
    $0
    Hours/week
    2

  • T Chad Wilson

    Director

    Total calculated
    $0
    Hours/week
    2

  • Matthew Barrett

    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

  • 1a · Travel for companions
  • 1a · Tax indemnification and gross-up payments
  • 1a · Health or social club dues or initiation fees
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Approval by the board or compensation committee

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)

Schedule J, Part I, Line 1a
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.
Schedule J, Part I, Line 1b
These expenses 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.

Provenance

Return type
form_990
Tax year
2023
Filed
25 July 2024
IRS schema version
2023v5.0
Source object
202442089349300149

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