MIDWEST MUNICIPAL UTILITIES ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: MIDWEST MUNICIPAL UTILITIES ASSOCIATION (EIN 20-4403446)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-10-22
IRS object ID: 202422969349300332
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-22T09:56:33-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	421104473	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MHCS PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1601 W LAKES PKWY STE 300	AddressLine1Txt
City	WEST DES MOINES	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50266	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	204403446	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MIDWEST MUNICIPAL UTILITIES	BusinessNameLine1Txt
Business Name Line2	ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MIDW	BusinessNameControlTxt
Phone	5152891999	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1735 NE 70TH AVE	AddressLine1Txt
City	ANKENY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50021	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WARREN HESS	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	5152891999	PhoneNum
Signature	2024-08-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RYAN J BOATMAN CPA	PreparerPersonNm
PTIN	P01446376	PTIN
Phone	5152883279	PhoneNum
Preparation	2024-08-16	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	MIDWEST MUNICIPAL TRANSMISSION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	WARREN HESS	PrincipalOfficerNm
Gross Receipts	$19,388	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2006	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	REPRESENTATION OF ITS MEMBERS IN CONNECTION WITH STATE AND FEDERAL REGULATORY PROCEEDINGS.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$80,255	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$8,010	PYInvestmentIncomeAmt
CY Investment Income	$19,388	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$88,265	PYTotalRevenueAmt
CY Total Revenue	$19,388	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$39,400	PYOtherExpensesAmt
CY Other Expenses	$24,504	CYOtherExpensesAmt
PY Total Expenses	$39,400	PYTotalExpensesAmt
CY Total Expenses	$24,504	CYTotalExpensesAmt
PY Revenues Less Expenses	$48,865	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,116	CYRevenuesLessExpensesAmt
Total Assets BOY	$814,142	TotalAssetsBOYAmt
Total Assets EOY	$811,192	TotalAssetsEOYAmt
Total Liabilities BOY	$2,648	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,814	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$811,494	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$806,378	NetAssetsOrFundBalancesEOYAmt
Mission	OUR MIDWEST MEMBER COMMUNITIES STRIVE TO COOPERATIVELY IMPROVE OUR ACCESS TO SUITABLE TRANSMISSION SERVICES AND TO ENSURE THAT WE ARE FAIRLY CHARGED FOR THE TRANSMISSION SERVICES THAT ARE PROVIDED BY TRANSMISSION OWNERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	LEGISLATIVE AND REGULATORY MONITORING, REPORTING AND ANALYSIS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	TECHNICAL SERVICES AND SUPPORT TO MEMBERS WITH REGARD TO THE CONSTRUCTION, OPERATION, MAINTENANCE, ADMINISTRATION AND MANAGEMENT OF ELECTRICAL UTILITIES AND THEIR FACILITIES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	PROFESSIONAL EDUCATION AND DEVELOPMENT FOR MUNICIPAL ELECTRIC UTILITIES.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IAMU	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5152891999	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1735 NE 70TH AVE	AddressLine1Txt
City	ANKENY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	50021	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
KEVIN KUDART
DIRECTOR	1.00	Yes (X)	$0	$0	$0
JAY ANDERSON
DIRECTOR	1.00	Yes (X)	$0	$0	$0
RYAN STRECK
DIRECTOR	1.00	Yes (X)	$0	$0	$0
TOM SAGSTETTER
DIRECTOR	1.00	Yes (X)	$0	$0	$0
KARLEEN KOS
DIRECTOR	1.00	Yes (X)	$0	$0	$0
TROY DEJOODE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
PAUL TWITE
DIRECTOR	1.00	Yes (X)	$0	$0	$0
DAVE MEYER
DIRECTOR	1.00	Yes (X)	$0	$0	$0
KEN KAGY
DIRECTOR	1.00	Yes (X)	$0	$0	$0
ALLEN BONDERMAN
CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
WARREN HESS
SECRETARY/TR	2.00	Yes (X)	$0	$0	$0	Yes (X)
NATE SPURGEON
PAST CHAIR	1.00	Yes (X)	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,388	TotalRevenueColumnAmt
Exclusion	$19,388	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,388	TotalRevenueColumnAmt
Exclusion	$19,388	ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,195	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$8,501	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,408	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	DUES & SUBSCRIPTIONS	Desc
Total	$4,400	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,504	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$814,142	BOYAmt
EOY	$811,192	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$814,142	BOYAmt
EOY	$811,192	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,648	BOYAmt
EOY	$4,814	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,648	BOYAmt
EOY	$4,814	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$811,494	BOYAmt
EOY	$806,378	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$811,494	BOYAmt
EOY	$806,378	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$814,142	BOYAmt
EOY	$811,192	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$5,116	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (6) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS SUBJECT TO INCOME TAX ON UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO SIGNIFICANT TAXABLE UNRELATED BUSINESS INCOME DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023 AND 2022. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS ARE PRESENTED AS COMPONENTS OF GENERAL AND ADMINISTRATIVE EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2023 OR 2022.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 1, ITEM C	MIDWEST MUNICIPAL TRANSMISSION GROUP
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERSHIP IN THE MIDWEST MUNICIPAL UTILITIES ASSOCIATION CONSISTS OF THE FOLLOWING: PARTICIPANTS- A CITY OR UTILITY UMBRELLA ORGANIZATIONS- AN ASSOCIATION OR AGENCY
FORM 990, PAGE 6, PART VI, LINE 7A	THE FULL MEMBERSHIP ELECTS BOARD MEMBERS EACH YEAR AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL AT THE MEETING PRIOR TO THE FILING OF THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 19	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.