2024-03-27T17:23:17-07:00 2023-12-31 990 2023-01-01 870154903 MOON LAKE ELECTRIC ASSOCIATION INC MOON 4357225400 PO Box 278 Roosevelt UT 840660278 John Zilles CFO/Manager of Finance 4357225400 2024-03-27 John Zilles 999009999 1 1 11 0 AAL2 X 2023 2023-04-26 12:10:37Z YANKTON A JOHNSON PO BOX 278 ROOSEVELT UT 840660278 95762762 0 X https://www.mleainc.com X 1938 UT Provide a safe and efficient electrical system to deliver power to members. 7 7 110 0 0 0 0 0 83401526 93492747 800596 2087549 68146 65320 84270268 95645616 70779 117218 13695 16800 8684556 9475506 0 0 0 72057694 75646174 80826724 85255698 3443544 10389918 157473371 158759790 52090103 51986527 105383268 106773263 Provide a safe and efficient electrical system to deliver power to members. 0 0 85255698 0 95645616 Provide a safe and efficient electrical system to deliver power to members. 0 0 0 85255698 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 65 0 1 110 1 0 0 0 0 0 94801264 844352 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X John Zilles 4357225400 PO Box 278 Roosevelt UT 840660278 Yankton A Johnson General Manager/CEO 40 X 302877 0 124995 Michael J Griffiths Manager - Engineering 40 X 202148 0 93603 Curtis F Miles Manager - Operations 40 X 189746 0 82635 Nathan D Goodrich Manager of Information Technology 40 X 172534 0 79099 John Zilles Manager of Finance/CFO 40 X 158233 0 80298 Dean Sellers Manager - Legal & HR 40 X 132465 0 65743 Cody J Aland Technical Services Supervisor 40 X 131254 0 66097 John A Slim Line Crew Forman 47 X 130593 0 64162 Edwin B Winn Senior Meter Maintenance Technician 42 0 X 128489 0 64998 Todd J Low Line Crew Forman 44 X 129362 0 63656 Steve T Nelson Maintenance Planner 40 X 129852 0 35747 Randon J Vincent Board President 1 X 29612 0 0 Tommy Kent Olsen Board Member 1 X 29238 0 0 Bert Al Potts Board Member 1 X 28042 0 0 Josh Hunter Board Secretary 1 X 21650 0 0 Gregory Miles Board Member 1 X 21250 0 0 Kenneth A Moon Board Member 1 X 20980 0 0 Alan Robert Ducey Board Member 1 X 20488 0 0 1978813 0 821033 41 0 1 0 ELECTRICAL CONSULTANTS INC 3521 GABEL ROAD BILLINGS MT 59102 Engineering Services 297419 POWER SYSTEMS DIAGNOSTICS PO BOX 134 OZAWKIE KS 66070 Substation Inspection & Repairs 287238 DAVID K SERVIC CO INC 6312 W 7500 MYTON UT 84052 Tree Trimming Services 167200 POLE POSITION LLC 40905 COUNTY RD 17 MEEKER CO 81641 Pole Inspections 108457 HIGH VOLTAGE INC PO BOX 428 VERNAL UT 84078 Construction Services 108390 6 0 Sale of Electricity 221000 92918623 92918623 0 0 Patronage Capital 221000 574124 574124 0 0 0 0 0 0 93492747 1976983 1976983 0 0 0 0 0 0 0 0 0 0 61353 3967 0 0 61353 3967 65320 65320 0 0 0 227712 0 117146 0 110566 110566 110566 0 0 0 95645616 95645616 0 0 91012 26206 0 16800 1259066 0 4554205 1615891 1514814 531530 0 0 14800 0 0 0 0 0 0 0 0 0 0 0 0 1389335 0 4522383 0 POWER PURCHASED & PRODUCTION 62616948 DISTRIBUTION OPERATION & MAINTENANCE 3665655 ADMIN & GENERAL 2561764 TRANSMISSION OPERATION & MAINTENANCE 192877 682412 85255698 0 0 0 950 950 7578183 9594189 0 0 9307130 9937279 0 0 0 0 1408 4847575 5317228 7912564 596675 690292 163456941 80861581 87478402 82595360 41277824 37746283 0 0 1390832 1390832 0 0 4524739 4044466 157473371 158759790 12260671 12205693 0 0 0 0 0 0 0 0 0 0 32641174 31525025 0 0 7188258 8255809 52090103 51986527 X 0 0 101939724 96383345 3443544 10389918 105383268 106773263 157473371 158759790 X 10389918 0 0 0 0 -8999923 X 1 X 1 X 1 0 0 1854860 1854860 0 12855408 6081369 6774039 0 0 0 0 0 20271780 13349187 6922593 0 128474893 61431025 67043868 82595360 0 ACCRUED PAYROLL & PAYROLL TAXES 5353560 POST RETIREMENT BENEFITS 1689862 LOW INCOME ASSISTANCE PROGRAM 543866 CONSUMER DEPOSITS 434021 ACCRUED SALES TAX 186450 ACCRUED PROPERTY TAX 40944 UNCLAIMED PROPERTY (FROM ACCOUNTS PAYABLE) 5003 CONSUMER ROUND UP DONATIONS 2103 8255809 95645616 0 0 0 0 0 95645616 0 0 0 95645616 85255698 0 0 0 0 0 85255698 0 0 0 85255698 0 DUCHESNE COUNTY 734 N CENTER STREET DUCHESNE UT 84021 876000296 25136 DONATION TO THE DUCHENSE COUNTY JR LIVESTOCK PROGRAM FOR THE 2023 DUCHESNE COUNTY FAIR, AND FIRST RESPONDER DONTATION 0 1 YOUTH COLLEGE SCHOLARSHIPS 14 26206 Schedule I, Part I, Line 2 FUNDS ARE ONLY DONATED TO ORGANIZATIONS OR INDIVIDUALS WITHIN THE USA AND ARE USED TO SPONSOR LOCAL EVENTS OR USED FOR EDUCATIONAL PURPOSES. X X 0 1 X 0 0 0 Yankton A Johnson General Manager/CEO 244485 0 46200 0 12192 0 74624 0 50371 0 427872 0 0 0 Michael J Griffiths Manager - Engineering 178878 0 21200 0 2070 0 55934 0 37669 0 295751 0 0 0 Curtis F Miles Manager - Operations 145353 0 15570 0 28824 0 45351 0 37285 0 272383 0 0 0 Nathan D Goodrich Manager of Information Technology 130975 0 15610 0 25949 0 43265 0 35834 0 251633 0 0 0 John Zilles Manager of Finance/CFO 141180 0 15365 0 1688 0 44901 0 35397 0 238531 0 0 0 Dean Sellers Manager - Legal & HR 113325 0 15000 0 4140 0 30084 0 35659 0 198208 0 0 0 Cody J Aland Technical Services Supervisor 115989 0 2465 0 12800 0 37438 0 28659 0 197351 0 0 0 John A Slim Line Crew Forman 127638 0 2000 0 954 0 33273 0 30888 0 194753 0 0 0 Steve T Nelson Maintenance Planner 117519 0 850 0 11483 0 33547 0 2199 0 165598 0 0 0 Todd J Low Line Crew Forman 121080 0 1410 0 6872 0 32423 0 31233 0 193018 0 0 0 Edwin B Winn Senior Meter Maintenance Technician 103651 0 1170 0 23667 0 32868 0 32131 0 193487 0 0 0 Schedule J, Part I, Line 1a Travel for Companions -- Per the Moon Lake Electric Travel Policy all employees are allowed to take their spouse on 1 trip per year paid by Moon Lake Electric Association Inc. The cost of the spouse travel is added as a taxable benefit and reported on the employees W2 in Box 1, 3, and 5. Tax Indemnification and gross-up payments -- Per the CFO/Manager of Finance and CEO/General Manager, all employees received gross-up payments to assist with the taxes associated to the employee's Christmas gifts and bonus. Schedule J, Part I, Line 1b See Notes for Schedule J, Part I, Line 1a Form 990, Part VI, Section A, Line 6 Moon Lake Electric Association, Inc., was organized in 1938 as a rural electric cooperative by residents of Northeastern Utah and still operates as a member-owned cooperative in Northeastern Utah and Western Colorado, with all members receiving one vote to appoint board members to represent the member's geographic region. Form 990, Part VI, Section A, Line 7a The Moon Lake Electric Association governing body (Board) is split into 7 districts representing different geographic areas served by the cooperative. All directors on the serving on the board are elected by members of their district and serve three-year terms. Members are only allowed to vote for individuals running for a board seat for their assigned district and each member is allowed one vote. Form 990, Part VI, Section A, Line 7b See note for, Form 990, Part VI, Section A, Line 7a Form 990, Part VI, Section B, Line 11b Moon Lake Electric Association, Inc., staff presented a copy of the Form 990 to each of the governing board members on March 27, 2024, prior to filing the form with the IRS. A motion was made to accept the Form 990 as presented. Form 990, Part VI, Section B, Line 12c As needed the Moon Lake Electric Association, Inc. Governing Body and Staff review conflicts of interest during monthly board meetings. Form 990, Part VI, Section B, Line 15 Moon Lake Electric board members evaluate and approve the compensation of the CEO. Form 990, Part VI, Section C, Line 19 Moon Lake Electric Association, Inc., makes its governing documents, conflict of interest policy, and CPA audited financial statements available to the public on written request received at the cooperatives headquarters in Roosevelt Utah. Form 990, Part XI, Line 9 $9,223,371 of patronage retired. Of the retired amount, $227,955 was retained as unclaimed patronage (due to bad addresses) and $4,507 of prior year unclaimed patronage was re-claimed by members.