NORTH WEST RURAL ELECTRIC COOPERATIVE

EIN: 421404169

ORANGE CITY, IA

Total Revenue
$66,653,437
Total Expenses
$65,271,074
Total Assets
$157,482,544
Net Assets
$73,691,156
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
1938
Legal Domicile
IA
Principal Officer
LYLE D KORVER
Phone
7127074935
Tax Period
2025-01-01 to 2025-12-31

NORTH WEST RURAL ELECTRIC COOPERATIVE, founded in 1938, is a mid-sized nonprofit that reported $66.7M in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion.

Mission

WE WILL SAFELY AND EFFICIENTLY PROVIDE RELIABLE AND AFFORDABLE ELECTRIC SERVICE TO OUR MEMBERS.

Program Service Accomplishments

Program 1

PURCHASE AND DISTRIBUTION OF ELECTRIC POWER TO MEMBERS. NORTH WEST REC SERVES 7,397 MEMBERS OVER 3,740 MILES OF LINE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $66,258,037
Investment Income $314,946
Other Revenue $80,454
TOTAL REVENUE $66,653,437

Expense Breakdown

Grants Paid $53,725
Salaries & Benefits $5,427,912
Fundraising Expenses $0
Other Expenses $56,689,437
TOTAL EXPENSES $65,271,074

Year-over-Year Comparison

2025 2024 Change
Revenue $66,653,437 $61,491,636 +0.1%
Expenses $65,271,074 $59,778,301 +0.1%
Net Income $1,382,363 $1,713,335 -0.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
11
Independent Members
11
Employees
43
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
7
$617,842
Total Directors
12
$96,820
Key Employees
0
$0
Highest Compensated
5
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JEFF REHDER PRESIDENT 8.00
Officer Director
$10,900 $0 $10,900
DALE ULLRICH VICE PRESIDENT 5.00
Officer Director
$8,675 $0 $8,675
STEVE BROWN SECRETARY 5.00
Officer Director
$8,805 $0 $8,805
TOM WAGNER TREASURER 5.00
Officer Director
$8,880 $0 $8,880
SHIRLEY SCHROEDER ASSISTANT SECRETARY/TREASURER 5.00
Officer Director
$11,570 $0 $11,570
STEVE ABMA DIRECTOR 5.00
Director
$9,205 $0 $9,205
DOUGLAS BECKER DIRECTOR (UNTIL MAR 2025) 5.00
Director
$1,300 $0 $1,300
DAVE BOSMA DIRECTOR 6.00
Director
$8,295 $0 $8,295
SCOTT FEUERHELM DIRECTOR 5.50
Director
$6,980 $0 $6,980
DAN HOFFMAN DIRECTOR 7.00
Director
$8,655 $0 $8,655
DAN VAN BEEK DIRECTOR 5.00
Director
$7,200 $0 $7,200
DAVID BRUGGEMAN DIRECTOR (AS OD APR 2025) 5.00
Director
$6,355 $0 $6,355
LYLE D KORVER CEO 43.90
Officer
$310,395 $65,961 $376,356
CURTIS F AHRENHOLZ FINANCE DIRECTOR 41.30
Officer
$152,817 $39,839 $192,656
DOUGLAS J ALONS OPERATIONS DIRECTOR 40.20
Highest
$143,342 $32,521 $175,863
DERRICK W HAAK ASSISTANT OPERATIONS DIRECTOR 40.20
Highest
$132,204 $33,933 $166,137
ROBERT J DRIESEN MEMBER SERVICES DIRECTOR 40.50
Highest
$129,538 $34,306 $163,844
MICHAEL A BERKENPAS OPERATIONS FIELD SUPERVISOR 44.60
Highest
$135,723 $32,279 $168,002
ANTHONY J ROLFES LEAD LINEMAN 43.90
Highest
$126,360 $33,042 $159,402
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $66,653,437 $65,271,074 $157,482,544 $1,382,363
2024 $61,491,636 $59,778,301 $153,360,780 $1,713,335
2023 $57,563,670 $55,817,047 $141,894,114 $1,746,623
2022 $55,266,461 $53,241,789 $131,130,476 $2,024,672
2021 $53,606,354 $51,998,332 $122,431,041 $1,608,022
2020 $54,724,382 $53,245,090 $114,690,066 $1,479,292
2019 $56,998,175 $55,673,903 $109,730,350 $1,324,272
2018 $60,826,510 $57,906,656 $106,200,299 $2,919,854
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