WASCO ELECTRIC COOPERATIVE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: WASCO ELECTRIC COOPERATIVE INC (EIN 93-0306737)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-09-24
IRS object ID: 202432689349301223
Schema version: 2023v5.1
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-09-24T11:28:00-07:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	911321048	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Blodgett Mickelsen & Adamson P S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7139 W Deschutes Ave	AddressLine1Txt
City	Kennewick	CityNm
State Abbreviation	WA	StateAbbreviationCd
ZIP	99336	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	930306737	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASCO ELECTRIC COOPERATIVE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WASC	BusinessNameControlTxt
Phone	5412962740	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1700	AddressLine1Txt
City	THE DALLES	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97058	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL COLLINS	PersonNm
Person Title	President	PersonTitleTxt
Signature	2024-09-24	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	Derek Moody	PreparerPersonNm
PTIN	P01901369	PTIN
Phone	5097350379	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL COLLINS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1700	AddressLine1Txt
City	THE DALLES	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97058	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,093,524	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.WASCOELECTRIC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	Wasco Electric Cooperative, Inc. will provide its members with competitive prices, reliable energy and related services.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	19	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$13,507,569	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,978,927	CYProgramServiceRevenueAmt
PY Investment Income	$67,104	PYInvestmentIncomeAmt
CY Investment Income	$112,817	CYInvestmentIncomeAmt
PY Other Revenue	$3,475	PYOtherRevenueAmt
CY Other Revenue	$1,780	CYOtherRevenueAmt
PY Total Revenue	$13,578,148	PYTotalRevenueAmt
CY Total Revenue	$14,093,524	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,405,498	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,659,870	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,224,489	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,025,749	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,948,161	PYOtherExpensesAmt
CY Other Expenses	$9,407,905	CYOtherExpensesAmt
PY Total Expenses	$13,578,148	PYTotalExpensesAmt
CY Total Expenses	$14,093,524	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$34,765,607	TotalAssetsBOYAmt
Total Assets EOY	$36,564,494	TotalAssetsEOYAmt
Total Liabilities BOY	$14,988,761	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,655,859	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$19,776,846	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$20,908,635	NetAssetsOrFundBalancesEOYAmt
Mission	Wasco Electric Cooperative, Inc. will provide its members with competitive prices, reliable energy and related services.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	Wasco Electric Cooperative, Inc will provide their members with competitively priced, reliable energy and related services.	Desc
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	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	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	Yes (true)	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	34	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	19	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
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
Members And Shr Gross Income	$13,483,223	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$170,893	OtherSourcesGrossIncomeAmt
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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	Yes (true)	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	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LINDSAY FOREPAUGH	PersonNm
Phone	5412962740	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1700	AddressLine1Txt
City	THE DALLES	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97058	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
EDWARD RATTERMAN
FMR GENERAL MGR	40.00	0.00	Yes (X)	$316,088	$0	$22,283
FRANK ROEDER
Line Foreman	47.00	0.00		$205,455	$0	$82,771
PAUL TITUS
INTERIM GM	40.00	0.00	Yes (X)	$199,734	$0	$75,164
EDWARD GUY ANDERSEN
Serviceman	48.00	0.00		$205,356	$0	$48,993
GABRIEL RED CLOUD
Line Foreman	46.00	0.00		$187,403	$0	$59,237
TRACI BROCK
Member Services Ma	40.00	0.00		$124,604	$0	$54,113
BREWSTER WHITMIRE
LINE SUPERVISOR	40.00	0.00		$122,188	$0	$46,416
MACKENZIE CHUKWUYENUM
FIN. MANAGER	40.00	0.00	Yes (X)	$108,850	$0	$48,819
MICHAEL COLLINS
President	10.40	0.00	Yes (X)	$7,600	$0	$0	Yes (X)
RONALD HOLMES
Director	9.20	0.00		$7,350	$0	$0	Yes (X)
STACY EAKIN
Secretary	4.30	0.00	Yes (X)	$3,700	$0	$0	Yes (X)
JERRY DULING
Vice President	4.00	0.00	Yes (X)	$3,500	$0	$0	Yes (X)
MATHEW CLAUSEN
Treasurer	4.10	0.00	Yes (X)	$2,850	$0	$0	Yes (X)
JAMES MCNAMEE
Director	2.60	0.00		$2,700	$0	$0	Yes (X)
ROBERT HAMMEL
Director	4.40	0.00		$2,450	$0	$0	Yes (X)
SYLVIA MCCORKLE
Director	1.60	0.00		$2,000	$0	$0	Yes (X)
LISSA BIEHN
Director	1.80	0.00		$1,800	$0	$0	Yes (X)
AL MITCHELL
Director	0.00	0.00		$100	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,503,728	TotalReportableCompFromOrgAmt
Total Other Compensation	$437,796	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
TREES LLC
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	RIGHT OF WAY CLEARING	$837,964
MAGNUM POWER LLC
6024 N 10TH STREET	RIDGEFIELD	WA	98642	CONSTRUCTION	$1,289,732
GLOBAL NETWORK SUPPORT INC
6639 SOUTH MYRTLE RD	MYRTLE CREEK	OR	97457	IT SUPPORT	$166,185
OSMOSE UTILITIES SERVICES INC
PO BOX 736729	DALLAS	TX	75373	POLE TESTING/TREATMENT	$366,775
YATES LINE CONSTRUCTION CO
PO BOX 399	CANBY	OR	97013	CONSTRUCTION	$220,405

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
PATRONAGE CAPITAL CREDITS	221000	$56,296	$56,296
POLE RENTAL	221000	$26,967		$26,967
SALE OF ELECTRICITY	221000	$13,483,223	$13,483,223
TRANSMISSION	221000	$412,441	$412,441

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,978,927	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$112,817	TotalRevenueColumnAmt
Exclusion	$112,817	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,780	TotalRevenueColumnAmt
Exclusion	$1,780	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,780	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,093,524	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,951,960	RelatedOrExemptFuncIncomeAmt
Exclusion	$141,564	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,659,870	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$804,988	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,478,259	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$335,032	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$255,058	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$152,412	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$596,088	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,339,543	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PURCHASED POWER	$3,873,476
DISTRIBUTION - MAINTENANCE	$2,185,583
ADMIN & GENERAL EXP	$1,816,777
DISTRIBUTION - OPERATION	$1,132,096

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$1,535,658	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,093,524	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$300	BOYAmt
EOY	$300	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,594,394	BOYAmt
EOY	$1,282,447	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,263,651	BOYAmt
EOY	$1,291,105	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$556,282	BOYAmt
EOY	$992,941	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$224,898	BOYAmt
EOY	$697,815	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$49,591,499	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$17,984,566	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$30,459,880	BOYAmt
EOY	$31,606,933	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$666,202	BOYAmt
EOY	$692,953	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$34,765,607	BOYAmt
EOY	$36,564,494	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,870,394	BOYAmt
EOY	$1,524,001	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$12,634,835	BOYAmt
EOY	$13,683,414	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$483,532	BOYAmt
EOY	$448,444	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,988,761	BOYAmt
EOY	$15,655,859	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$15,370	BOYAmt
EOY	$15,430	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$19,761,476	BOYAmt
EOY	$20,893,205	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$19,776,846	BOYAmt
EOY	$20,908,635	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$34,765,607	BOYAmt
EOY	$36,564,494	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$1,131,789	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$212,868	OtherCostOrOtherBasisAmt
Book Value	$212,868	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,507,600	OtherCostOrOtherBasisAmt
Depreciation	$3,798,489	DepreciationAmt
Book Value	$4,709,111	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,618,165	OtherCostOrOtherBasisAmt
Depreciation	$1,460,480	DepreciationAmt
Book Value	$157,685	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,047,467	OtherCostOrOtherBasisAmt
Depreciation	$1,970,861	DepreciationAmt
Book Value	$1,076,606	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,205,399	OtherCostOrOtherBasisAmt
Depreciation	$10,754,736	DepreciationAmt
Book Value	$25,450,663	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,606,933	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
consumer deposits	$14,933
unclaimed property	$433,511

Field	Value	IRS element (for citing)
Total Liability	$448,444	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
BREWSTER WHITMIRE
LINE SUPERVISOR	$122,188	$15,396	$31,020	$168,604
EDWARD GUY ANDERSEN
Serviceman	$205,356	$17,709	$31,284	$254,349
EDWARD RATTERMAN
FMR GENERAL MGR	$316,088	$4,022	$18,261	$338,371
FRANK ROEDER
Line Foreman	$205,455	$51,405	$31,366	$288,226
GABRIEL RED CLOUD
Line Foreman	$187,403	$27,898	$31,339	$246,640
MACKENZIE CHUKWUYENUM
FIN. MANAGER	$108,850	$17,745	$31,074	$157,669
PAUL TITUS
INTERIM GM	$199,734	$42,921	$32,243	$274,898
TRACI BROCK
Member Services Ma	$124,604	$22,749	$31,364	$178,717

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6	Wasco Electric Cooperative, Inc is a member owned cooperative; ownership is by members who receive electricity and related services provided by the cooperative.
Form 990, Part VI, Section A, Line 7a	The members elect the directors at the annual meeting each year for three year terms.
Form 990, Part VI, Section A, Line 7b	Bylaws require the directors be approved and ratified by a vote of the members.
Form 990, Part VI, Section B, Line 11b	Form 990 is prepared by the corporation's independent Certified Public Accountant firm and then submitted to the cooperative and their attorney for review. After the return has been approved, it is presented to the directors at the next monthly meetings. All questions are addressed before the return is filed.
Form 990, Part VI, Section B, Line 12c	THE CONFLICT OF INTEREST POLICY IS REVIEWED IN JANUARY OF EACH YEAR. THE POLICY INCLUDES THE TYPES OF CONFLICTS WHICH MUST BE DISCLOSED AND THE METHODS USED TO ADDRESS ISSUES.
Form 990, Part VI, Section B, Line 15a	Compensation data is gathered from national and statewide organizations which compile information from utilities regarding compensation for various positions in the industry. This information is evaluated annually for all officer and management positions.
Form 990, Part VI, Section B, Line 15b	Compensation data is gathered from national and statewide organizations which compile information from utilities regarding compensation for various positions in the industry. This information is evaluated annually for all officer and management positions.
Form 990, Part VI, Section C, Line 19	Governing documents, policies, and financial statements are available upon written request at the Wasco Electric Cooperative, Inc office.
Form 990, Part XI, Line 9	BENEFITS PAID TO MEMBERS = $1659870
Form 990, Part XI, Line 9	CAPITAL CREDIT RETIREMENTS = -$633561
Form 990, Part XI, Line 9	CHANGE IN MEMBERSHIP = $960
Form 990, Part XI, Line 9	RETIRED CAPITAL CREDIT GAIN = $104520
Form 990, Part XII, Line 2c	COMPANY HAS A FISCAL YEAR END OF SEPTEMBER 30 AND OBTAINS AN AUDIT FOR THE FISCAL YEAR AND NOT THEIR TAX YEAR, WHICH ENDS ON DECEMBER 31.
PART IX LINE 4 - BENEFITS PAID TO OR FOR MEMBERS	THE IRS INSTRUCTIONS STATE THAT PATRONAGE DIVIDENDS PAID BY 501(C)(12) ORGANIZATIONS SHOULD BE REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSES ON LINE 4. THE COOPERATIVE HAS ALLOCATED $1,659,870 OF ITS 2023 MARGINS AS PATRONAGE DIVIDENDS TO ITS MEMBERS AND REPORTED THIS AMOUNT ON LINE 4. THE COOPERATIVE'S ACCOUNTING SYSTEM FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) WHICH DO NOT REPORT PATRONAGE DIVIDENDS AS AN EXPENSE; AS SUCH, THE 2023 MARGINS ALLOCATED, IF ANY, AS PATRONAGE DIVIDENDS ARE ALSO RECORDED AS A RECONCILING ITEM ON SCHEDULE D PART XIII OF THE FORM 990.