2026-06-23T12:38:11-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2025-01-01 420650488 KALONA COOPERATIVE TELEPHONE COMPANY KALO 3196563668 510 B AVENUE KALONA IA 52247 CASEY PECK CFO/GENERAL MANAGER 3196563668 2026-06-17 1 CHERI R BURNHAM CPA P00055324 5097472600 2026-06-17 2025 2025-03-06 01:10:19Z CASEY PECK 510 B AVENUE KALONA IA 52247 8804768 0 X N/A X 1905 IA TO PROVIDE TELECOMMUNICATION SERVICES TO ITS MEMBERS. 7 7 45 0 71594 0 18005 18005 9153341 8614270 87874 80993 243171 89595 9502391 8802863 0 0 1693823 1632938 953336 798147 0 0 0 6717109 6376285 9364268 8807370 138123 -4507 21817769 25106131 8075716 9812522 13742053 15293609 TO PROVIDE TELECOMMUNICATION SERVICES TO ITS MEMBERS. 0 0 THE COOPERATIVE PROVIDES QUALITY TELECOMMUNICATION SERVICES TO ITS MEMBER SUBSCRIBERS. THESE SERVICES INCLUDE LOCAL EXCHANGE SERVICES, TOLL SERVICES, TERMINAL EQUIPMENT FOR SALE OR LEASE, INTERNET SERVICES, PCS SERVICES, INSTALL, AND MAINTENANCE OF CUSTOMER PREMISE WIRING, VIDEO SERVICES, AND OTHER MISC. SERVICES FOR QUALITY TELECOMMUNICATIONS SERVICE. 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 36 0 1 45 1 1 1 0 0 0 0 6212462 548688 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 IA X CASEY PECK 3196563668 510 B AVENUE PO BOX 1208 KALONA IA 522471208 ATLEE YODER SECRETARY 1.00 X X 9600 0 0 CURT WYSE DIRECTOR 1.00 X 7800 0 3543 JEREMY KUENSTER DIRECTOR 1.00 X 7500 0 0 KEITH TROYER DIRECTOR 1.00 X 7800 0 0 LUKE HORAK DIRECTOR 1.00 X 7800 0 0 STEVE RICH VICE PRESIDENT 1.00 X X 9240 0 384 STEVE YOTTY PRESIDENT 1.00 X X 9600 0 384 CASEY L PECK CFO/GM 55.00 X 180621 0 31380 JACOB SLAUBAUGH CONSTRUCTION MANAGER 50.00 X 109701 0 13222 JEREMY GUGEL ASSISTANT MANAGER 32.00 X 146880 0 29644 496542 0 78557 3 0 1 0 CENTRAL CABLE CONTRACTOR W7435 COUNTY AW WAUPUN WI 53963 FIBER/DUCT INSTALLATION 837324 SLABACH CONSTRUCTION COMPANY 215 14TH ST PO BOX 814 KALONA IA 52247 FIBER/DUCT INSTALLATION 355097 MOSS ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 ACCOUNTING SERVICES 211978 LIBERTY COMMUNICATIONS 413 N CALHOUN ST WEST LIBERTY IA 52776 INTERNET BACKBONE & OTHER SERVICES 148166 4 18005 18005 TELECOMMUNICATION SERV 517000 8614270 8614270 8614270 77687 77687 29108 1905 27203 27203 4695 22508 3306 0 3306 3306 3306 DIRECTORY REVENUE 513140 35315 35315 SALES TO NON-MEMBERS 900099 31584 31584 SUBSIDIARY EARNINGS 900099 -4507 -4507 62392 8802863 8609763 71594 103501 1632938 275652 256580 265915 11640 272956 21719 304464 1779374 OTHER NONREGULATED 1379702 PLANT SPECIFIC 1301854 CORPORATE OPERATIONS 826929 CUSTOMER AND OTHER 427725 49922 8807370 632317 508011 1271291 1147612 1203486 571474 659931 810209 69904 74387 41324520 21466409 15794770 19858111 1118493 1106796 782090 781282 285487 248249 21817769 25106131 843850 1663275 553540 2095926 6651703 6030820 26623 22501 8075716 9812522 X 36150 35890 0 0 13705903 15257719 13742053 15293609 21817769 25106131 X -4507 10134 1545929 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96793 69696 166489 280433 2155828 1465573 970688 38397528 19676594 18720934 35535 288707 324242 0 19858111 CUSTOMER DEPOSITS 22501 22501 X PART X, LINE 2: THE PARENT COMPANY, KALONA COOPERATIVE TELEPHONE COMPANY, IS ORGANIZED UNDER THE COOPERATIVE LAWS OF THE STATE OF IOWA. THE COMPANY HAS OBTAINED AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)12. WITH RESPECT TO COOPERATIVE OPERATIONS, THE FINANCIAL STATEMENTS REFLECT NO PROVISION OR LIABILITY FOR INCOME TAXES. X X 0 0 0 CASEY L PECK CFO/GM 164222 0 16399 0 0 0 9301 0 22079 0 212001 0 0 0 JEREMY GUGEL ASSISTANT MANAGER 127660 0 19157 0 63 0 7565 0 22079 0 176524 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ALL CUSTOMER SUBSCRIBING TO TELEPHONE, INTERNET, AND VIDEO SERVICE ARE REQUIRED TO MAINTAIN A $10 MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE BOARD OF DIRECTORS ARE VOTED IN DURING THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B EVERYDAY DECISIONS MADE BY THE BOARD OF DIRECTORS ARE NOT SUBJECT TO MEMBER APPROVAL. CERTAIN ACTIONS DO REQUIRE THE APPROVAL OF MEMBERS INCLUDING THE LIQUIDATION FO ASSETS AND PLANS OF MERGER OR SALE. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY MANAGEMENT. ANY QUESTIONS OR CONCERNS MANAGEMENT HAS ARE ADDRESSED AND CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FINAL 990 WITH ALL REQUIRED SCHEDULES IS THEN PROVIDED TO ALL VOTING MEMBERS OF THE BOARD SUBSEQUENT TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE COOPERATIVE HAS A CONFLICT OF INTEREST POLICY WHICH REQUIRES ANNUAL DISCLOSURE OF POTENTIAL CONFLICTS. POTENTIAL CONFLICTS ARE ADDRESSED AT BOTH THE BOARD AND MANAGEMENT LEVELS. BOARD MEMBERS WITH A POTENTIAL CONFLICT OF INTEREST ARE EXCLUDED FROM VOTING ON THAT MATTER. FORM 990, PART VI, SECTION B, LINE 15A THE WAGES ARE SUGGESTED TO THE BOARD BY THE PRESIDENT OF THE ORGANIZATION FOR THE GENERAL MANAGER AND THEN APPROVED BY A MAJORITY VOTE. THE BOARD REVIEWS THE RURAL BROADBAND ASSOCIATION'S COMPENSATION AND BENEFIT REPORT TO DETERMINE THE GENERAL MANAGER'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PAYMENT OF PATRONAGE CAPITAL -115,330. CHANGE IN MEMBERSHIP -260. DISCOUNTED CAPTIAL CREDITS 24,881. PATRONAGE ALLOCATION 1,632,938. OTHER EQUITY ADJUSTMENT 3,700. COMMUNICATIONS NETWORK INC 510 B AVE KALONA IA 52247 421232551 TELECOMMUNICATIONS IA KALONA COOPERATIVE TELEPHONE COMPANY C 3954888 10182004 1.00000 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 COMMUNICATIONS NETWORK INC A 6600 COST