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YORK ELECTRIC TRUST INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
YORK ELECTRIC TRUST INC (EIN 58-2468634)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202641319349301149
Schema version
2025v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-11T09:33:02-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN581094351PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCNAIR MCLEMORE MIDDLEBROOKS & CO LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1POST OFFICE BOX ONEAddressLine1Txt
CityMACONCityNm
State AbbreviationGAStateAbbreviationCd
ZIP312020001ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582468634EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YORK ELECTRIC TRUST INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYORKBusinessNameControlTxt
Phone8036844247PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 EAST ALEXANDER LOVE HIGHWAYAddressLine1Txt
CityYORKCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29745ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCRAIG SPENCERPersonNm
Person TitleCEO (YORK ECI)PersonTitleTxt
Phone8036844247PhoneNum
Signature2026-05-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON A PEACOCKPreparerPersonNm
PTINP00978537PTIN
Phone4787466277PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCRAIG SPENCERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 EAST ALEXANDER LOVE HWYAddressLine1Txt
CityYORKCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29745ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$316,304GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressSCHEDULE OWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionTHE PURPOSE OF THE TRUST IS TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF YORK ELECTRIC COOPERATIVE, INC.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$307,460PYContributionsGrantsAmt
CY Contributions Grants$313,717CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$4,073PYInvestmentIncomeAmt
CY Investment Income$2,587CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$311,533PYTotalRevenueAmt
CY Total Revenue$316,304CYTotalRevenueAmt
PY Grants And Similar Paid$399,604PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$346,916CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,456PYOtherExpensesAmt
CY Other Expenses$2,300CYOtherExpensesAmt
PY Total Expenses$402,060PYTotalExpensesAmt
CY Total Expenses$349,216CYTotalExpensesAmt
PY Revenues Less Expenses-$90,527PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$32,912CYRevenuesLessExpensesAmt
Total Assets BOY$168,830TotalAssetsBOYAmt
Total Assets EOY$135,918TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$168,830NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$135,918NetAssetsOrFundBalancesEOYAmt
MissionTHE PURPOSE OF THE TRUST IS TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF YORK ELECTRIC COOPERATIVE, INC.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$346,916ExpenseAmt
Grant$346,916GrantAmt
DescTHE PURPOSE OF THE TRUST IS TO ACCUMULATE AND DISBURSE FUNDS FOR CHARITABLE PURPOSES IN THE SERVICE AREA OF YORK ELECTRIC COOPERATIVE, INC.Desc
Total Program Service Expenses$346,916TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonYORK ECIPersonNm
Phone8036844247PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11385 ALEXANDER LOVE HIGHWAYAddressLine1Txt
CityYORKCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29745ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DIANE HOWELL
CHAIRPERSON2.00Yes (X)Yes (X)$0$0$0
JAMIE PATTERSON
VICE CHAIRPE2.00Yes (X)$0$0$0
WENDY CLINTON
SEC/TREAS2.00Yes (X)Yes (X)$0$0$0
NANCY LOWEY
DIRECTOR2.00Yes (X)$0$0$0
KIM JOHNSON
DIRECTOR2.00Yes (X)$0$0$0
ROBERT SUTTON
DIRECTOR2.00Yes (X)$0$0$0
STANLEY CURRENCE
DIRECTOR2.00Yes (X)$0$0$0
LARRY BRIDGES
DIRECTORYes (X)$0$0$0
LISA BRATTON
DIRECTOR2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$313,717AllOtherContributionsAmt
Total Contributions$313,717TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,587TotalRevenueColumnAmt
Exclusion$2,587ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$316,304TotalRevenueColumnAmt
Exclusion$2,587ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$323,516TotalAmt
Program Services$323,516ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$23,400TotalAmt
Program Services$23,400ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,300TotalAmt
Management And General$2,300ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$349,216TotalAmt
Program Services$346,916ProgramServicesAmt
Management And General$2,300ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$142,935BOYAmt
EOY$109,475EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$25,895BOYAmt
EOY$26,443EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$168,830BOYAmt
EOY$135,918EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$168,830BOYAmt
EOY$135,918EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$168,830BOYAmt
EOY$135,918EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$168,830BOYAmt
EOY$135,918EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$32,912ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$286,653CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$294,872CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$301,939CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$307,460CurrentTaxYearMinus1YearAmt
Current Tax Year$313,717CurrentTaxYearAmt
Total$1,504,641TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$286,653CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$294,872CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$301,939CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$307,460CurrentTaxYearMinus1YearAmt
Current Tax Year$313,717CurrentTaxYearAmt
Total$1,504,641TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,504,641PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,087CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,809CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,441CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,073CurrentTaxYearMinus1YearAmt
Current Tax Year$2,587CurrentTaxYearAmt
Total$20,997TotalAmt
FieldValueIRS element (for citing)
Total Support$1,525,638TotalSupportAmt
Public Support CY1700.98620PublicSupportCY170Pct
Public Support PY1700.98550PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable (22 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINCash GrantCashGrantAmt
CLOVER AREA ASSISTANCE CENTER
PO BOX 521CLOVERSC29710570785168$20,000
THE HAVEN MEN'S SHELTER
PO BOX 10653ROCK HILLSC29731205867184$10,000
YOU CAN DISCOVER CHANGE
PO BOX 10454ROCK HILLSC29731833830853$10,000
RIDEABILITY
2551 PATS ROADCLOVERSC29710454049196$15,000
HUNGRY HEROS
PO BOX 773ROCK HILLSC29731831093826$10,000
TENDER HEARTS
PO BOX 634YORKSC29745412174567$10,000
NOTHING PINK
2764 PLEASANT RD STE 11326FORT MILLSC29708474940569$10,000
CHILDRENS ATTENTION HOME
PO BOX 2912ROCK HILLSC29732570527092$10,000
PALMETTO COMMUNITY HEALTH CARE
PO BOX 3123ROCK HILLSC29732260754486$15,000
OTHER COMMUNITY ASSISTANCE
$58,017
DEFEND THE FATHERLESS
3160 HIGHWAY 21 STE 103 70FORT MILLSC29715842625009$10,000
YSD1 EDUCATION FOUNDATION
275 ALEXANDER LOVE HWYYORKSC29745843927322$25,000
ISAIAH 117 HOUSE
PO BOX 842ELIZABETHTONTN37644820831497$20,000
CACH
421 OAKLAND AVENUEROCK HILLSC29730352575605$15,000
LIFE HOUSE
314 N WILSON STROCK HILLSC29730863367602$15,000
PATHWAYS COMMUNITY CENTER
246 S CHERRY RD NROCK HILLSC29732384058007$10,000
LEROY SPRINGS
2201 OLD NATION RDFORT MILLSC29715570344121$10,000
YMCA UPPER PALMETTO
151 S OAKLAND AVEROCK HILLSC29730270335422$10,000
MELANATED MELON
PO BOX 1558FORT MILLSC29715876878902$10,000
EMERGENCY MANAGEMENT TRAILER
149 W BLACK STREETROCK HILLSC29730576000418$5,733
YEC BRIGHT IDEAS
1385 EAST ALEXANDER LOVE HWYYORKSC29745820631497$10,566
YEC BRIGHT IDEAS REIMBURSEMENT
1385 EAST ALEXANDER LOVE HWYYORKSC29745820631497$14,200

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeINDIVIDUAL ASSISTANCEGrantTypeTxt
Cash Grant$23,400CashGrantAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS REVIEWED BY THE BOARD WITH ALL SUPPORTING DOCUMENTATION MADE AVAILABLE TO THEM.
FORM 990, PAGE 6, PART VI, LINE 19THE FOUNDATION MAKES ITS BYLAWS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AS PART OF ITS FORM 990. THE FORM 990 IS AVAILABLE UPON REQUEST AS REFLECTED IN PART VI SECTION C LINE 18.