HIGH WEST ENERGY INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HIGH WEST ENERGY INC (EIN 83-0143525)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-31
- IRS object ID
- 202423059349302692
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-31T16:35:17-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | 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 | 830143525 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGH WEST ENERGY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HIGH | BusinessNameControlTxt |
| Phone | 3072453261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 519 | AddressLine1Txt |
| City | PINE BLUFFS | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82082 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JARED ROUTH | PersonNm |
| Person Title | CEO/GENERAL MANAGER | PersonTitleTxt |
| Phone | 3072453261 | PhoneNum |
| Signature | 2024-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM M MILLER | PreparerPersonNm |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2024-10-30 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JARED ROUTH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 519 | AddressLine1Txt |
| City | PINE BLUFFS | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $74,111,133 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.HIGHWESTENERGY.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | WY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE QUALITY AND RELIABLE ELECTRIC SERVICE TO MEMBERS AT COST ON A COOPERATIVE BASIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 91 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $479,593 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $4,349 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $66,532,478 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $71,731,650 | CYProgramServiceRevenueAmt |
| PY Investment Income | $746,164 | PYInvestmentIncomeAmt |
| CY Investment Income | $872,048 | CYInvestmentIncomeAmt |
| PY Other Revenue | $872,982 | PYOtherRevenueAmt |
| CY Other Revenue | $1,309,291 | CYOtherRevenueAmt |
| PY Total Revenue | $68,151,624 | PYTotalRevenueAmt |
| CY Total Revenue | $73,912,989 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $16,598 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $19,062 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $9,137,639 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,437,207 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,665,570 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,393,058 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $52,333,408 | PYOtherExpensesAmt |
| CY Other Expenses | $61,063,662 | CYOtherExpensesAmt |
| PY Total Expenses | $68,153,215 | PYTotalExpensesAmt |
| CY Total Expenses | $73,912,989 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,591 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $158,074,959 | TotalAssetsBOYAmt |
| Total Assets EOY | $164,020,890 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $107,519,224 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $108,936,268 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $50,555,735 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,084,622 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE HIGH WEST ENERGY IS TO SERVE OUR MEMBERS AND COMMUNITIES BY PROVIDING SAFE, RELIABLE, AND COMPETITIVELY PRICED ENERGY AND SERVICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDING ELECTRIC ENERGY TO OUR MEMBERS ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. THERE WERE 10,938 ACTIVE METERS AT YEAR END. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $76,246,110 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $4,517,127 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSH GORMAN CFO | PersonNm |
| Phone | 3072453261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6270 CO ROAD 212 | AddressLine1Txt |
| City | PINE BLUFFS | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 820820519 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GARY SMITH | ||||||||
| TREASURER | 4.20 | 1.00 | Yes (X) | Yes (X) | $24,050 | $0 | $0 | |
| KEVIN THOMAS | ||||||||
| PRESIDENT | 7.20 | 1.00 | Yes (X) | Yes (X) | $24,050 | $0 | $0 | |
| DAMON BIRKHOFER | ||||||||
| DIRECTOR | 4.40 | 1.00 | Yes (X) | $24,696 | $0 | $0 | ||
| ED PROSSER | ||||||||
| VICE PRESIDENT | 4.90 | 1.00 | Yes (X) | Yes (X) | $24,050 | $0 | $0 | |
| JERRY BURNETT | ||||||||
| DIRECTOR | 5.70 | 1.00 | Yes (X) | $24,050 | $0 | $0 | ||
| MICHAEL LERWICK | ||||||||
| SECRETARY | 7.90 | 1.00 | Yes (X) | Yes (X) | $24,050 | $0 | $0 | |
| KOSHA OLSEN | ||||||||
| DIRECTOR | 6.50 | 1.00 | Yes (X) | $24,050 | $0 | $0 | ||
| JOSHUA GORMAN | ||||||||
| CFO | 50.00 | Yes (X) | $137,164 | $0 | $44,389 | |||
| JARED ROUTH | ||||||||
| CEO/GENERAL MANAGER | 55.00 | 1.00 | Yes (X) | $218,971 | $0 | $57,222 | ||
| MARVIN POWELL | ||||||||
| WAFB OPS MANAGER AND HWW MANAGER | 52.00 | $148,154 | $0 | $50,007 | Yes (X) | |||
| DAVID GOLDEN | ||||||||
| ENGINEERING MANAGER | 41.00 | $147,000 | $0 | $48,142 | Yes (X) | |||
| NATHAN BEGGER | ||||||||
| OPERATIONS MANAGER (EXCEPT WAFB) | 42.00 | $131,194 | $0 | $45,730 | Yes (X) | |||
| ROBERT SONNIE | ||||||||
| JOURNEYMAN LINEMAN | 48.00 | $128,998 | $0 | $42,509 | Yes (X) | |||
| MICHAEL ROTERT | ||||||||
| FOREMAN LINEMAN | 45.00 | $128,445 | $0 | $45,840 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,208,922 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $333,839 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 35 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WARD ELECTRIC COMPANY INC | |||||
| 3690 STAGECOACH ROAD | LONGMONT | CO | 80504 | LINE CONSTRUCTION | $1,458,261 |
| ADDISON CONTRUCTION | |||||
| 1526 HORSE CREEK RD | CHEYENNE | WY | 82009 | SUBSTATION CONTRACTOR | $1,250,709 |
| WARD TRENCHING | |||||
| 302 STATE HIGHWAY 151 | LAGRANGE | WY | 82221 | UNDERGROUND LINE CONSTRUCTION | $551,818 |
| JOAQUIN MFG CORP | |||||
| 6900 ELM DR | COMMERCE CITY | CO | 80022 | SUBSTATION CONTRACTOR | $483,071 |
| DIS-TRAN STEEL LLC | |||||
| 4725 HIGHWAY 28E | PINEVILLE | LA | 71360 | SUBSTATION CONTRACTOR | $281,266 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALES OF ELECTRICITY | 221000 | $69,345,823 | $69,345,823 |
| DISTRIBUTION SERVICES | 221000 | $1,360,014 | $1,360,014 |
| PATRONAGE DIVIDENDS | 221000 | $984,530 | $984,530 |
| OTHER PROGRAM REVENUE | 221000 | $41,283 | $41,283 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $71,731,650 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $701,585 | TotalRevenueColumnAmt |
| Exclusion | $701,585 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,484 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,484 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,484 | TotalRevenueColumnAmt |
| Exclusion | $6,484 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $175,895 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,432 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $170,463 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $170,463 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $170,463 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $205,879 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $192,712 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,167 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,966 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,201 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| WIRING SERVICES | 221000 | $862,627 | $706,369 | $156,258 | |
| IT SERVICES | 517000 | $322,134 | $322,134 | ||
| POLE ATTACHMENT INCOME | 221000 | $27,009 | $27,009 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,870 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $77,870 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,289,640 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $73,912,989 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,698,318 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $479,593 | UnrelatedBusinessRevenueAmt |
| Exclusion | $735,078 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,062 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,437,207 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $626,742 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,069,877 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,672 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,045,945 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,822 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,305,173 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,769,904 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $47,837,678 |
| DISTRIBUTION EXPENSE | $2,117,943 |
| ADMIN & GENERAL EXPENSE | $1,918,019 |
| WIRING EXPENSE | $909,126 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,205,819 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,912,989 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,064,197 | BOYAmt |
| EOY | $2,937,989 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,888,442 | BOYAmt |
| EOY | $4,524,660 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,737,656 | BOYAmt |
| EOY | $8,072,473 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,102,570 | BOYAmt |
| EOY | $5,996,688 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,191,187 | BOYAmt |
| EOY | $9,880,914 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627,971 | BOYAmt |
| EOY | $575,352 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $156,655,871 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $50,594,699 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,738,707 | BOYAmt |
| EOY | $106,061,172 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,463 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,603,279 | BOYAmt |
| EOY | $25,971,642 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,487 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,074,959 | BOYAmt |
| EOY | $164,020,890 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,724,137 | BOYAmt |
| EOY | $7,348,387 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,039 | BOYAmt |
| EOY | $37,885 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,137,324 | BOYAmt |
| EOY | $81,349,011 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,622,724 | BOYAmt |
| EOY | $20,200,985 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,519,224 | BOYAmt |
| EOY | $108,936,268 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,555,735 | BOYAmt |
| EOY | $55,084,622 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,555,735 | BOYAmt |
| EOY | $55,084,622 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,074,959 | BOYAmt |
| EOY | $164,020,890 | 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 | $4,528,887 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $891,168 | OtherCostOrOtherBasisAmt |
| Book Value | $891,168 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,521,275 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,823,814 | DepreciationAmt |
| Book Value | $4,697,461 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,106,887 | OtherCostOrOtherBasisAmt |
| Depreciation | $47,761,786 | DepreciationAmt |
| Book Value | $86,345,101 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $14,136,541 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,099 | DepreciationAmt |
| Book Value | $14,127,442 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $106,061,172 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| PATRONAGE CAPITAL - COBANK | $527,523 | C |
| PATRONAGE CAPITAL - TSG&T | $21,918,031 | C |
| PATRONAGE CAPITAL - NISC | $112,465 | C |
| PATRONAGE CAPITAL - FEDERATED | $401,960 | C |
| PATRONAGE CAPITAL - WUES | $2,142,424 | C |
| PATRONAGE CAPITAL - FVFC | $2,247 | C |
| PATRONAGE CAPITAL - OTHER | $11,610 | C |
| MEMBERSHIP FEES IN COOPERATIVE ORGANIZATIONS | $1,196 | C |
| HRA VESTING | $854,186 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $25,971,642 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED PROVISION FOR POSTRETIREMENT BENEFITS | $476,246 |
| CONSUMER DEPOSITS | $2,512,567 |
| ACCRUED OPERATING TAXES | $691,106 |
| PATRONAGE CAPITAL PAYABLE | $523,450 |
| VESTED HRA BENEFITS | $988,173 |
| DEFERRED CREDITS - ADVANCES FOR CONSTRUCTION | $6,094,848 |
| DEFERRED CREDITS - RENEWALS AND REPLACEMENTS | $7,812,720 |
| DEFERRED CREDITS - UNDELIVERABLE CAPITAL CREDITS | $854,501 |
| OTHER LIABILITIES | $247,374 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $20,200,985 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $72,636,829 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $72,636,829 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,276,160 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,276,160 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $73,912,989 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $67,199,622 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $67,199,622 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $6,713,367 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $6,713,367 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $73,912,989 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE COOPERATIVE HAS PUT INTO PLACE AN "OPERATION ROUND-UP" PLAN. MEMBERS WHO WISH TO PARTICIPATE IN THE PLAN VOLUNTARILY ROUND THEIR ELECTRIC BILLS UP TO THE NEAREST WHOLE DOLLAR. THE DIFFERENCE IS USED TO FUND THE PLAN. THE "OPERATION ROUND-UP" FUNDS ARE MAINTAINED IN A SEPARATE ACCOUNT AND USED TO OFFER SUPPORT IN TIMES OF LOSS OR NEED, DUE TO SUCH EVENTS AS DEATH, SICKNESS, EMERGENCY, FIRE, NATURAL DISASTER, ETC. WITHIN THE COMMUNITIES AND AREAS SERVED BY THE COOPERATIVE. |
| PART X, LINE 2: | THE COOPERATIVE ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE COOPERATIVE IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE COOPERATIVE DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITY AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFY NON-OPERATING EXPENSES TO PART IX 1,276,160. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PATRONAGE CAPITAL ASSIGNED OR TO BE ASSIGNED 5,437,207. RECLASSIFY NON-OPERATING EXPENSES TO PART IX 1,276,160. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JARED ROUTH | ||||||||||||||
| CEO/GENERAL MANAGER | $209,204 | $0 | $1,675 | $0 | $8,092 | $0 | $25,324 | $0 | $31,898 | $0 | $276,193 | $0 | $0 | $0 |
| MARVIN POWELL | ||||||||||||||
| WAFB OPS MANAGER AND HWW MANAGER | $141,503 | $0 | $1,650 | $0 | $5,001 | $0 | $17,296 | $0 | $32,711 | $0 | $198,161 | $0 | $0 | $0 |
| DAVID GOLDEN | ||||||||||||||
| ENGINEERING MANAGER | $140,356 | $0 | $1,650 | $0 | $4,994 | $0 | $16,978 | $0 | $31,164 | $0 | $195,142 | $0 | $0 | $0 |
| JOSHUA GORMAN | ||||||||||||||
| CFO | $132,063 | $0 | $1,650 | $0 | $3,451 | $0 | $13,319 | $0 | $31,070 | $0 | $181,553 | $0 | $0 | $0 |
| NATHAN BEGGER | ||||||||||||||
| OPERATIONS MANAGER (EXCEPT WAFB) | $126,278 | $0 | $1,650 | $0 | $3,266 | $0 | $14,936 | $0 | $30,794 | $0 | $176,924 | $0 | $0 | $0 |
| MICHAEL ROTERT | ||||||||||||||
| FOREMAN LINEMAN | $125,993 | $0 | $1,650 | $0 | $802 | $0 | $12,967 | $0 | $32,873 | $0 | $174,285 | $0 | $0 | $0 |
| ROBERT SONNIE | ||||||||||||||
| JOURNEYMAN LINEMAN | $126,961 | $0 | $1,650 | $0 | $387 | $0 | $11,817 | $0 | $30,692 | $0 | $171,507 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | TRANSPORTATION, LODGING, AND MEALS WILL BE PROVIDED TO EACH DIRECTOR'S SPOUSE AND THE CEO/GENERAL MANAGER'S SPOUSE FOR ATTENDANCE AT THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION'S (NRECA) ANNUAL MEETING. DIRECTORS WILL ALSO BE REIMBURSED FOR MEALS AND INCIDENTALS IF THEIR SPOUSE ACCOMPANIES THEM TO THE WREA, NREA, TRI-STATE, MIDWEST ANNUAL MEETINGS, REGIONAL 7 MEETINGS AND THE NRECA LEGISLATIVE CONFERENCE. TWO INDIVIDUALS REPORTED ON PART VII (BIRKHOFER AND ROUTH) RECEIVED THIS BENEFIT DURING THE YEAR. ADDITIONALLY, THE VALUE OF THE BENEFIT WAS INCLUDED IN THE RESPECTIVE REPORTABLE COMPENSATION OF THE INDIVIDUALS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (19 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE YEAR THE COOPERATIVE'S BYLAWS WERE AMENDED TO INCLUDE A "FULL NONDISCRIMINATION STATEMENT" WHICH STATES: "IN ACCORDANCE WITH FEDERAL CIVIL RIGHTS LAW AND U.S. DEPARTMENT OF AGRICULTURE (USDA) CIVIL RIGHTS REGULATIONS AND POLICIES, THE USDA, ITS AGENCIES, OFFICES, AND EMPLOYEES, AND INSTITUTIONS PARTICIPATING IN OR ADMINISTERING USDA PROGRAMS ARE PROHIBITED FROM DISCRIMINATING BASED ON RACE, COLOR, NATIONAL ORIGIN, RELIGION, SEX, GENDER IDENTITY (INCLUDING GENDER EXPRESSION), SEXUAL ORIENTATION, DISABILITY, AGE, MARITAL STATUS, FAMILY/PARENTAL STATUS, INCOME DERIVED FROM A PUBLIC ASSISTANCE PROGRAM, POLITICAL BELIEFS, OR REPRISAL OR RETALIATION FOR PRIOR CIVIL RIGHTS ACTIVITY, IN ANY PROGRAM OR ACTIVITY CONDUCTED OR FUNDED BY USDA (NOT ALL BASES APPLY TO ALL PROGRAMS). REMEDIES AND COMPLAINT FILING DEADLINES VARY BY PROGRAM OR INCIDENT. PERSONS WITH DISABILITIES WHO REQUIRE ALTERNATIVE MEANS OF COMMUNICATION FOR PROGRAM INFORMATION (E.G., BRAILLE, LARGE PRINT, AUDIOTAPE, AMERICAN SIGN LANGUAGE, ETC.) SHOULD CONTACT THE RESPONSIBLE AGENCY OR USDA'S TARGET CENTER AT (202) 720-2600 (VOICE AND TTY) OR CONTACT USDA THROUGH THE FEDERAL RELAY SERVICE AT (800) 877-8339. ADDITIONALLY, PROGRAM INFORMATION MAY BE MADE AVAILABLE IN LANGUAGES OTHER THAN ENGLISH. TO FILE A PROGRAM DISCRIMINATION COMPLAINT, COMPLETE THE USDA PROGRAM DISCRIMINATION COMPLAINT FORM, AD-3027, FOUND ONLINE AT HOW TO FILE A PROGRAM DISCRIMINATION COMPLAINT AND AT ANY USDA OFFICE OR WRITE A LETTER ADDRESSED TO USDA AND PROVIDE IN THE LETTER ALL OF THE INFORMATION REQUESTED IN THE FORM. TO REQUEST A COPY OF THE COMPLAINT FORM, CALL (866) 632-9992. SUBMIT YOUR COMPLETED FORM OR LETTER TO USDA BY: (1) MAIL: U.S. DEPARTMENT OF AGRICULTURE, OFFICE OF THE ASSISTANCE SECRETARY FOR CIVIL RIGHTS, 1400 INDEPENDENCE AVENUE, SW, WASHINGTON, D.C. 20250-9410; (2) FAX: (202) 690-7442; OR (3) EMAIL: PROGRAM.INTAKE@USDA.GOV." A COMPLETE COPY OF THE BYLAWS CAN BE FOUND ON THE COOPERATIVE'S WEBSITE: HTTPS://WWW.HIGHWEST.COOP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE COOPERATIVE VOTE ON THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS PER DISTRICT. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE: 1. DISSOLUTION/LIQUIDATION OF THE COOPERATIVE 2. MERGER OR CONSOLIDATION OF THE COOPERATIVE WITH ANOTHER ORGANIZATION 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS 4. AMENDMENT TO THE ARTICLES OF INCORPORATION |
| FORM 990, PART VI, SECTION A, LINE 8B | THE COOPERATIVE HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, AND PURSUANT TO FORM 990 INSTRUCTIONS, THE QUESTION HAS BEEN ANSWERED "NO". |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION AND REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS AND OFFICERS ARE REQUIRED TO REVIEW AND BE FAMILIAR WITH THE POLICIES OUTLINED IN THE COOPERATIVE'S CONFLICT OF INTEREST POLICY, AND ARE REQUIRED TO DISCLOSE ANY ACTION OR SITUATION THAT MIGHT VIOLATE THE POLICY TO THE FULL BOARD OF DIRECTORS AS SOON AS POSSIBLE. THE CONFLICT OF INTEREST POLICY IS GENERALLY REVIEWED ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS USE COMPARATIVE INDUSTRY DATA FROM EACH STATE IN THE COOPERATIVE'S NRECA REGION AND SUPPLEMENTAL NATIONAL DATA PROVIDED BY NRECA WHEN DETERMINING THE COMPENSATION OF THE CEO/GENERAL MANAGER. THIS DATA SHOWS COMPARATIVE SALARIES FOR CEO/GENERAL MANAGERS FROM SIMILARLY SITUATED COOPERATIVES LOCATED IN WYOMING, NEBRASKA, COLORADO, AND THE NATION. THE BOARD AND THE CEO/GENERAL MANAGER USE COMPARATIVE INDUSTRY DATA FROM EACH STATE IN THE COOPERATIVE'S NRECA REGION AND SUPPLEMENTAL NATIONAL DATA PROVIDED BY NRECA WHEN DETERMINING THE COMPENSATION OF THE COOPERATIVE'S OTHER EMPLOYEES MEETING THE DEFINITION OF OFFICER AND KEY EMPLOYEES, IF ANY. THIS DATA SHOWS COMPARATIVE SALARIES FROM SIMILARLY SITUATED COOPERATIVES LOCATED IN WYOMING, NEBRASKA, COLORADO, AND THE NATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COOPERATIVE PROVIDES A SUMMARIZED COPY OF THE AUDITED FINANCIAL STATEMENTS TO THE MEMBERS OF THE COOPERATIVE AT THE ANNUAL MEETING. THE COOPERATIVE WILL PROVIDE A COMPLETE COPY OF THE AUDITED FINANCIAL STATEMENTS OR GOVERNING DOCUMENTS TO ANY MEMBER WHO REQUESTS A COPY. ADDITIONALLY, A COPY OF THE COOPERATIVE BYLAWS AS WELL AS THE ANNUAL REPORT CAN BE FOUND ON THE COOPERATIVE'S WEBSITE. |
| FORM 990, PART VII, COLUMN F: | IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE COOPERATIVE HAS ESTABLISHED A DEFINED CONTRIBUTION PLAN UNDER SECTION 401(K) OF THE INTERNAL REVENUE CODE. EMPLOYER CONTRIBUTIONS TO THE PLAN ARE MADE PURSUANT TO THE PLAN DOCUMENT. EMPLOYER CONTRIBUTIONS FOR THIS PLAN ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING OFFICERS AND HIGLY COMPENSATED EMPLOYEES, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE COOPERATIVE ALSO PROVIDES HEALTH, DENTAL, VISION AND LIFE INSURANCE TO ALL ELIGIBLE EMPLOYEES THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) FOR THE OFFICERS AND HIGHLY COMPENSATED EMPLOYEES IS COMPRISED OF THE TOTAL AMOUNT CONTRIBUTED BY THE COOPERATIVE TO THE DEFINED CONTRIBUTION PLAN AND INSURANCE PAID ON BEHALF OF AND FOR THEIR BENEFIT. IN ADDITION TO THE ABOVE RETIREMENT PLAN, THE COOPERATIVE ALSO PROVIDES POST-RETIREMENT HEALTH INSURANCE BENEFITS THROUGH AN UNFUNDED WELFARE BENEFIT PLAN. THE VALUE OF THESE BENEFITS HAS NOT BEEN ESTIMATED. |
| FORM 990, PART VIII, LINE 2: | PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE COOPERATIVE TO ITS MEMBERS. |
| FORM 990, PART IX: | THE ACCOUNTING RECORDS OF THE COOPERATIVE ARE MAINTAINED IN ACCORDANCE WITH THE RUS UNIFORM SYSTEM OF ACCOUNTS (USOA) PRESCRIBED FOR RUS ELECTRIC BORROWERS. THE USOA DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1-23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH ITS ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1-23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE USOA. |
| FORM 990, PART IX, LINE 24: | ADMINISTRATIVE & GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: ADMINISTRATIVE & GENERAL SALARIES, BENEFITS, & OTHER $ 2,695,508 OUTSIDE SERVICES 122,426 OFFICE SUPPLIES 704,854 INSURANCES & DAMAGES 152,546 REGULATORY COMMISSION 91,899 DUES 72,312 DIRECTORS 193,984 MAINTENANCE OF GENERAL PLANT 324,776 MISCELLANEOUS GENERAL 145,994 TOTAL ADMIN & GENERAL EXP PER FINANCIAL STATEMENTS $ 4,504,299 LESS: RECLASS OF DONATIONS TO PART IX, LINE 1 (13,621) LESS: RECLASS OF DIRECTOR FEES TO PART IX, LINE 5 (168,996) LESS: RECLASS OF LABOR TO PART IX, LINES 5 & 7 (1,874,458) LESS: RECLASS OF BENEFITS TO PART IX, LINES 8-10 (529,205) TOTAL ADMIN & GENERAL EXPENSE PER FORM 990, PART IX $ 1,918,019 |
| FORM 990, PART IX, LINES 5-7: | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 5,696,619 LESS: DIRECTOR FEES REPORTED ON FORMS 1099-NEC (168,996) LESS: EMPLOYEE OFFICER BENEFITS INCLUDED IN LINE 5 (101,611) PLUS: SALARIES AND WAGES ALLOCATED TO NONOPERATING MARGINS 385,730 PLUS: SALARIES AND WAGES CAPITALIZED DIRECTLY TO PLANT 1,519,384 PLUS: SALARIES AND WAGES CAPITALIZED/EXPENSED INDIRECTLY THROUGH CLEARING AND OTHER ACCOUNTS 228,100 TOTAL WAGES ACCRUED AND/OR PAID $ 7,559,226 |
| FORM 990, PART IX, LINE 4: | PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS (HEREINAFTER REFERRED TO AS "PATRONS") SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. THE COOPERATIVE'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS PATRONS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE COOPERATIVE OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS PATRONS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR PATRONS, AND (3) IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE COOPERATIVE'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE COOPERATIVE'S BYLAWS. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE PATRONS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE COOPERATIVE FOR THE 2023 CALENDAR YEAR. BECAUSE PATRONAGE DIVIDENDS ARE THE PROCESS BY WHICH THE COOPERATIVE OPERATES AT COST WITH ITS PATRONS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE COOPERATIVE HAS REPORTED SUCH AMOUNTS AS AN EXPENSE FOR FORM 990 REPORTING. PATRONAGE DIVIDENDS ARE NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, HOWEVER. |
| FORM 990, PART IX, LINE 1: | ALL GRANTS, SPONSORSHIPS, AND/OR DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA, AND ALL ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH MEMBERS RESIDE. EACH GRANT, SPONSORSHIP, AND/OR DONATION MADE DURING THE YEAR WAS BELOW THE REPORTING THRESHOLD OF SCHEDULE I, PART II. |
| FORM 990, PART IX, LINE 24E: | OTHER EXPENSES IS COMPRISED OF THE FOLLOWING: CONSUMER EXPENSE $ 231,447 IT SERVICE EXPENSE 276,730 TAXES 575,287 TRANSMISSION EXPENSE 37,492 OTHER DEDUCTIONS 84,863 TOTAL OTHER EXPENSES PER FORM 990, PART IX $ 1,205,819 |
| FORM 990, PART XI, LINE 9: | PATRONAGE CAPITAL ASSIGNABLE 5,437,207. PATRONAGE CAPITAL RETIRED - TOTAL -1,603,029. PATRONAGE CAPITAL RETIRED - DISCOUNT 696,646. POST RETIREMENT BENEFIT ADJUSTMENT -1,937. |
| FORM 990, PART XII, LINE 2C: | THE BOARD AS A WHOLE IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. PROCEDURAL CHANGES DID NOT OCCUR DURING THE YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGH WEST COMMUNICATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 519 | AddressLine1Txt |
| City | PINE BLUFFS | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 820820518 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830143525 | EIN |
| Primary Activities | ELECTRICAL WIRING/TECH SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | WY | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HIGH WEST ENERGY INC | BusinessNameLine1Txt |