Idaho Rural Water Association Inc

Nonprofit profile at a glance

EIN
820416513
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Boise, ID, USA
Phone
2083437001
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$4,534,565
Expenses
$3,072,852
Assets
$5,740,919
Liabilities
$1,237,478

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ROBERT DIAL (PRESIDENT)
  • SHELLEY ROBERTS (CEO)

Highest reported compensation

  • SHELLEY ROBERTS (CEO): $113,002 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide premier technical assistance, training and a strong representative voice for the benefit of Idaho's drinking water and wastewater utility systems.

What it reported doing in 2024

Epa technical - provides training and technical assistance to personnel of rural and small public water supply systems; approximately 300 served. Association training provide training to water and wastewater operators to assist in obtaining their state required licenses and to assist in retaining licensure by providing continuing education; approx. 1000 served. Apprenticeship - registered apprenticeship program and workforce development initiatives in the drinking water wastewater utility operator industry: approx. 10 served. Lead service line inventory - provide assistance in the inventorying of lead service lines in rural communities.

Operating model

Revenue model
Grant-funded. 71% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 94
  • Accountability: 79
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.1%; rating input score 57
  • Program expense ratio: 83.7%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 32.2%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 18.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 57.1% of revenue deployed · 83.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $113K · 9 people listed
  • Consistency: 37 of 37 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.