STRATEGY STUDIO / PUBLIC DATA EXPLORER

COLUMBIA BASIN ELECTRIC COOPERATIVE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
COLUMBIA BASIN ELECTRIC COOPERATIVE INC (EIN 93-0337164)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-08
IRS object ID
202401299349302920
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-08T15:06:32-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930337164EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLUMBIA BASIN ELECTRIC COOPERATIVE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLUBusinessNameControlTxt
Phone5416769146PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 398AddressLine1Txt
CityHeppnerCityNm
State AbbreviationORStateAbbreviationCd
ZIP978360398ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAndy FletcherPersonNm
Person TitleGeneral ManagerPersonTitleTxt
Phone5416769146PhoneNum
Signature2024-05-06SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstAndyPersonFirstNm
Person LastFletcherPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer1TrustedCustomerCd
OOB Security Verification11OOBSecurityVerificationCd
Last Submission Rqr OOB0LastSubmissionRqrOOBCd
Authentication Assurance LevelAAL2AuthenticationAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDY R FLETCHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1171 LINDEN WAYAddressLine1Txt
CityHEPPNERCityNm
State AbbreviationORStateAbbreviationCd
ZIP97836ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,689,772GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresscbec.ccWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1940FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionColumbia Basin Electric Cooperative, Inc mission is to distribute electrical power, on a cooperative basis, to our consumer owner/members, at the most affordable cost while providing a high level of confidence and reliability.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee17TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$11,020,058PYProgramServiceRevenueAmt
CY Program Service Revenue$11,651,807CYProgramServiceRevenueAmt
PY Investment Income$23,233PYInvestmentIncomeAmt
CY Investment Income$29,283CYInvestmentIncomeAmt
PY Other Revenue$42,960PYOtherRevenueAmt
CY Other Revenue$8,682CYOtherRevenueAmt
PY Total Revenue$11,086,251PYTotalRevenueAmt
CY Total Revenue$11,689,772CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$374,892PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$467,198CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,723,400PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,863,409CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$8,987,959PYOtherExpensesAmt
CY Other Expenses$9,359,165CYOtherExpensesAmt
PY Total Expenses$11,086,251PYTotalExpensesAmt
CY Total Expenses$11,689,772CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$0CYRevenuesLessExpensesAmt
Total Assets BOY$25,698,501TotalAssetsBOYAmt
Total Assets EOY$26,465,697TotalAssetsEOYAmt
Total Liabilities BOY$9,098,675TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,339,977TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,599,826NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,125,720NetAssetsOrFundBalancesEOYAmt
MissionTo distribute electrical power, on a cooperative basis, to our consumer owner/members, at the most affordable cost while providing a high level of confidence and reliability.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$11,689,772ExpenseAmt
Grant$0GrantAmt
Revenue$11,689,772RevenueAmt
DescThe sale of Electrical Energy: KwH Sold 125,909,639 Consumers: 3,995Desc
Total Other Prog Srvc Expense$0TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$0TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue$0TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$11,689,772TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document34IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee17EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Members And Shr Gross Income$11,651,807MembersAndShrGrossIncomeAmt
Other Sources Gross Income$37,965OtherSourcesGrossIncomeAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAndy R FletcherPersonNm
Phone5416769146PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 398AddressLine1Txt
CityHeppnerCityNm
State AbbreviationORStateAbbreviationCd
ZIP978360398ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Andy R Fletcher
General Manager & CEO40.00Yes (X)Yes (X)$176,856$0$0
Brian K Kollman
Operations Manager40.85Yes (X)$170,286$0$0
Tate Gentry
Journeyman Lineman48.48Yes (X)$143,815$0$0
Joshua Winters
Lineman Agent48.03Yes (X)$143,509$0$0
James Schlaich
Foreman43.37Yes (X)$132,851$0$0
John Irzyk
Lineman Agent43.07Yes (X)$132,380$0$0
Gerald L Arnson
President4.87$9,550$0$0Yes (X)
John V Qualls
Vice President3.30$6,850$0$0Yes (X)
Frank Jaeger
Director2.51$4,625$0$0Yes (X)
Stacie Ekstrom
Secretary2.19$4,525$0$0Yes (X)
Deacon J Heideman
Treasurer2.38$4,000$0$0Yes (X)
Dewey Kennedy
Director2.37$4,000$0$0Yes (X)
Todd Lindsay
Director2.12$3,500$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$936,747TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSALE OF ELECTRICAL ENERGYDesc
Business221122BusinessCd
Total Revenue Column$11,651,807TotalRevenueColumnAmt
Related Or Exempt Func Income$11,651,807RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$11,651,807TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,283TotalRevenueColumnAmt
Related Or Exempt Func Income$29,283RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$0ContriRptFundraisingEventAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$0GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business221122BusinessCd
Total Revenue Column$8,682TotalRevenueColumnAmt
Related Or Exempt Func Income$8,682RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,682OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,689,772TotalRevenueColumnAmt
Related Or Exempt Func Income$11,689,772RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$467,198TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$936,747TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$926,662TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,298TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$50,662TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,820TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$84,281TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$278,203TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,267,835TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PURCHASE OF ELECTRICITY$5,403,600
MAINTENANCE OF SYSTEM$833,386
DISTR EXP FOR STATION/OH LINE & UGD LINE$823,044
PROPERTY AND UTILITY TAXES$265,836

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$333,200TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,689,772TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$824,083BOYAmt
EOY$2,891,375EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,838BOYAmt
EOY$6,096EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,276,907BOYAmt
EOY$783,168EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$759,273BOYAmt
EOY$828,684EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$51,874BOYAmt
EOY$49,504EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$40,076,033LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,552,540LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,144,806BOYAmt
EOY$18,523,493EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$839,010BOYAmt
EOY$828,716EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,796,710BOYAmt
EOY$2,554,661EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$25,698,501BOYAmt
EOY$26,465,697EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$799,314BOYAmt
EOY$486,007EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$7,440,622BOYAmt
EOY$6,997,639EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,000,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$858,739BOYAmt
EOY$856,331EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,098,675BOYAmt
EOY$9,339,977EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$2,718BOYAmt
EOY$2,741EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$16,597,108BOYAmt
EOY$17,122,979EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,599,826BOYAmt
EOY$17,125,720EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$25,698,501BOYAmt
EOY$26,465,697EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$0ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$0NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts$0DonatedServicesAndUseFcltsAmt
Investment Expense$0InvestmentExpenseAmt
Prior Period Adjustments$0PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$525,894OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$45,677OtherCostOrOtherBasisAmt
Book Value$45,677BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$37,145,208OtherCostOrOtherBasisAmt
Depreciation$19,493,472DepreciationAmt
Book Value$17,651,736BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$2,885,148OtherCostOrOtherBasisAmt
Depreciation$2,059,068DepreciationAmt
Book Value$826,080BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$0OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,523,493TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
PREPAID EXPENSES$765,504
RDOF GRANT AND INTEREST RECEIVABLE$1,789,157
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,554,661TotalBookValueOtherAssetsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDescAmtAmt
BPA CONSERVATION PROGRAMS$203,591
ACCRUED EMPLOYEE BENEFITS$308,456
ACCRUED OREGON UTILITY TAX$248,341
CONSUMER ACCOUNT SECURITY DEPOSIT$51,099
ACCRUED INTEREST EXPENSE$22,795
LOW-INCOME AND EMERGENCY HELP FUND$22,049
FieldValueIRS element (for citing)
Total Liability$856,331TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Andy R Fletcher
General Manager & CEO$174,620$0$0$0$2,236$0$0$0$77,856$0$254,712$0$0$0
Brian K Kollman
Operations Manager$166,786$0$0$0$3,500$0$0$0$81,734$0$252,020$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule J, Part I, Line 3FormAndLineReferenceDesc
ExplanationTHE BOARD OF DIRECTORS MEETS ON AN ANNUAL BASIS TO CONDUCT AN ANNUAL PERFORMANCE REVIEW OF THE CEO/GENERAL MANAGER. THE COMPENSATION COMMITTEE REVIEWS STUDIES COMPLETED BY ORECA ON COMPENSATION FROM LIKE KIND COOPERATIVES IN THE STATE OF OREGON (UNDER 10,000 METERS) AND 990 FORMS. THE COMPENSATION COMMITTEE THEN RETURNS WITH THEIR RECOMMENDATION TO THE ENTIRE BOARD FOR FINAL APPROVAL OF COMPENSATION FOR THE CEO/GENERAL MANAGER.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6THE COOPERATIVE HAS MEMBERS, WHO ARE OUR CUSTOMERS, AND WHO ARE THE OWNERS OF THE COOPERATIVE'S EQUITY.
Form 990, Part VI, Section A, Line 7aTHE COOPERATIVE'S MEMBERS ELECT FROM WITHIN THEMSELVES SEVEN (7) DIRECTORS WHICH CONSIST OF THE GOVERNING BODY.
Form 990, Part VI, Section A, Line 7bYES. CHANGES IN THE COOPERATIVE'S BY-LAWS ARE SUBJECT TO APPROVAL BY VOTE OF THE MEMBERSHIP.
Form 990, Part VI, Section B, Line 11bYES. MANAGEMENT PRESENTED TO, AND THE BOARD OF DIRECTORS REVIEWED THE 2023 FORM 990 AND ITS RELATED SCHEDULES ON APRIL 25, 2024. THE COOPERATIVE'S MANAGER OF FINANCE & ADMINISTRATION EXPLAINED THE VARIOUS PARTS, AND NOTED POINTS OF INTEREST. MANAGEMENT RESPONDED TO DIRECTORS' QUESTIONS AND INQUIRIES.
Form 990, Part VI, Section B, Line 12cYES. THE BOARD OF DIRECTORS REVIEWS ALL WRITTEN POLICIES AT LEAST EVERY FIVE (5) YEARS. IN THE DUE COURSE OF REVIEW, THE POLICY ON "CONFLICT OF INTEREST" IS DISCUSSED AND REVISITED WITH DIRECTORS AND MANAGEMENT. COMPLIANCE QUESTIONS AND ISSUES ARE SPECIFICALLY ADDRESSED AT THIS TIME, INCLUDING WHEN THEY ARISE IN THE COURSE OF BUSINESS. CONFLICT OF INTEREST WITH OTHER DIRECTORS IS DISCLOSED AND MANAGEMENT REVIEWS THE RESPONSES FOR POTENTIAL VIOLATIONS OF THE CONFLICT OF INTEREST POLICY, AND FOR OTHER INDICATORS OF INDEPENDENCE IMPAIRMENT.
Form 990, Part VI, Section B, Line 15THE BOARD OF DIRECTORS CONDUCTS A FORMAL ANNUAL EVALUATION OF THE MANAGER, WHICH INCLUDES A COMPENSATION REVIEW. THE BOARD OF DIRECTORS AUTHORIZE ANY COMPENSATION CHANGES FOR THE MANAGER.
Form 990, Part VI, Section C, Line 19THE COOPERATIVE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO ITS MEMBERS/OWNERS AT ANY TIME. UPON WRITTEN REQUEST, A MEMBER/OWNER MAY EXAMINE ANY SUCH DOCUMENT AT THE COOPERATIVE OFFICE, AND COPIES OF SAID MATERIALS WILL BE PROVIDED TO THEM. THE GENERAL PUBLIC MAY REQUEST SUCH DOCUMENTS AT THE HEADQUARTERS OFFICE OF THE COOPERATIVE, OR FROM THE VARIOUS PUBLIC AGENCIES WITH WHICH THE COOPERATIVE IS REQUIRED TO FILE SAID DOCUMENTS AND INFORMATION RETURNS.
Form 990, Part XI, Line 92023 CAPITAL CREDIT GENERAL REDEMPTION - (511,232), 2023 MARGIN ALLOCATION TO MEMBERS - 467,198, DECEDENT'S CAPITAL CREDIT REDEMPTIONS - (84,643), DECEDENT'S DISCOUNTED CAPITAL CREDIT DONATED EQUITY - 720,458, OUTSTANDING CAPITAL CREDITS MOVED INTO UNCLAIMED PROPERTY - 43,904, UNCLAIMED CAPITAL CREDITS SUBSEQUENTLY CLAIMED - (4,094), NET CHANGE IN UNBILLED REVENUE ACCRUAL - (104,829), NET CHANGE IN ACTIVE MEMBERSHIPS - 23, DONATED MEMBERSHIPS - 129, PRIOR YEAR'S ALLOCATION ADJUSTMENTS/UNCLAIMED FORFEITED - (1,020).

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Columbia Fiber LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 398AddressLine1Txt
CityHeppnerCityNm
State AbbreviationORStateAbbreviationCd
ZIP978360398ZIPCd
FieldValueIRS element (for citing)
EIN851717713EIN
Primary ActivitiesFiber Internet ProviderPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Total Income$0TotalIncomeAmt
End Of Year Assets$0EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Columbia Basin Electric Cooperative IncBusinessNameLine1Txt