BOWIE-CASS ELECTRIC COOPERATIVE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BOWIE-CASS ELECTRIC COOPERATIVE INC (EIN 75-0150318)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-29
- IRS object ID
- 202433039349301088
- 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 | 2024-10-29T09:06:19-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 751699625 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Knuckols Duvall Hallum & Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 204 S Wellington | AddressLine1Txt |
| City | Marshall | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75670 | 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 | 750150318 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bowie-Cass Electric Cooperative Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BOWI | BusinessNameControlTxt |
| Phone | 9038462311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 47 | AddressLine1Txt |
| City | Douglassville | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75560 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Boyd | PersonNm |
| Person Title | General Manager | PersonTitleTxt |
| Signature | 2024-10-29 | 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 | Michael Hallum CPA | PreparerPersonNm |
| PTIN | P01266544 | PTIN |
| Phone | 9039380331 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 47 | AddressLine1Txt |
| City | Douglassville | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 755600047 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $87,537,131 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.bcec.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | To make electric energy available to its members at the lowest cost consistent with sound economy and good management. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 107 | TotalEmployeeCnt |
| Total Gross UBI | $329,691 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $101,822,301 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $86,777,253 | CYProgramServiceRevenueAmt |
| PY Investment Income | $325,995 | PYInvestmentIncomeAmt |
| CY Investment Income | $306,628 | CYInvestmentIncomeAmt |
| PY Other Revenue | $218,723 | PYOtherRevenueAmt |
| CY Other Revenue | $453,250 | CYOtherRevenueAmt |
| PY Total Revenue | $102,367,019 | PYTotalRevenueAmt |
| CY Total Revenue | $87,537,131 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,691,384 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,173,339 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $454,716 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $432,884 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $100,220,919 | PYOtherExpensesAmt |
| CY Other Expenses | $85,930,908 | CYOtherExpensesAmt |
| PY Total Expenses | $102,367,019 | PYTotalExpensesAmt |
| CY Total Expenses | $87,537,131 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $210,404,632 | TotalAssetsBOYAmt |
| Total Assets EOY | $203,866,381 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $99,075,792 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $91,678,572 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $111,328,840 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $112,187,809 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To make electric energy available to its members at the lowest cost consistent with sound economy and good management. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $87,537,131 | ExpenseAmt |
| Revenue | $86,777,253 | RevenueAmt |
| Desc | Providing electric energy to our 27,543 members, with approximately 44,869 services in place at year end on a Cooperative basis through the allocation of patronage capital. | Desc |
| Total Program Service Expenses | $87,537,131 | TotalProgramServiceExpensesAmt |
| 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | 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 | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 107 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| 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 | $85,338,078 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,199,053 | 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 | false | 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 | Melissa Whatley | PersonNm |
| Phone | 9038462311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 117 North Street | AddressLine1Txt |
| City | Douglasville | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 755600047 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 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 |
|---|---|---|---|---|---|---|---|
| Mark A Boyd | |||||||
| General Manager | 50.00 | 0.00 | Yes (X) | $220,198 | $0 | $60,062 | |
| Jonathan T Corbin | |||||||
| Engineer Manager | 40.00 | 0.00 | $165,608 | $0 | $49,579 | ||
| Sharon Cook | |||||||
| CFO & HR Manager | 40.00 | 0.00 | $146,220 | $0 | $46,417 | ||
| Gregory Russell | |||||||
| Maint. Superintend | 40.00 | 0.00 | $141,162 | $0 | $51,140 | ||
| Colin Waldrop | |||||||
| Serviceman | 40.00 | 0.00 | $133,962 | $0 | $49,463 | ||
| Monte Simpson | |||||||
| Line Inspector | 40.00 | 0.00 | $133,506 | $0 | $49,331 | ||
| Steve E DeLaughter | |||||||
| President | 11.40 | 0.00 | Yes (X) | $26,732 | $0 | $0 | Yes (X) |
| Anthony Pinkham | |||||||
| Ass. Sec/Treas. | 2.67 | 0.00 | Yes (X) | $19,832 | $0 | $0 | Yes (X) |
| Denise McDaniel | |||||||
| Director | 2.25 | 0.00 | $18,632 | $0 | $0 | Yes (X) | |
| Ryan Richey | |||||||
| Director | 2.90 | 0.00 | $18,332 | $0 | $0 | Yes (X) | |
| Jerry Moody | |||||||
| Vice President | 2.24 | 0.00 | Yes (X) | $17,832 | $0 | $0 | Yes (X) |
| Hal Hess | |||||||
| Director | 2.00 | 0.00 | $17,821 | $0 | $0 | Yes (X) | |
| Sue Berry | |||||||
| Sec/Treasurer | 2.80 | 0.00 | Yes (X) | $17,815 | $0 | $0 | Yes (X) |
| Carla Dupree | |||||||
| Director | 2.00 | 0.00 | $7,814 | $0 | $0 | Yes (X) | |
| Shep Granberry | |||||||
| Director | 1.29 | 0.00 | $7,814 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,093,280 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $305,992 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| Arbor Resources LLC | |||||
| 3921 W State Highway 7 | Pollock | TX | 759692429 | ROW Tree Trimming Serv | $401,099 |
| Whitmire Line Clearance Inc | |||||
| 6199 Moss Rose Ln | Aubrey | TX | 762274095 | ROW Tree Trimming Serv | $2,116,576 |
| Lewis Tree Service Inc | |||||
| PO Box 731897 | Dallas | TX | 753731897 | ROW Tree Trimming Serv | $803,676 |
| Texar Tree & Timber LLC | |||||
| 617 East St | Texarkana | AR | 71854 | ROW Tree Trimming Serv | $1,324,684 |
| CTT Inc | |||||
| 3504 Hwy 153 320 | Greenville | SC | 29611 | GPS Mapping Project | $441,295 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 38 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Electric Power | 221000 | $84,616,967 | $84,616,967 | |
| Internet Service Fees | 519130 | $645,763 | $316,072 | $329,691 |
| Patronage Dividends | 221000 | $1,109,484 | $1,109,484 | |
| Service Fees | 221000 | $405,039 | $405,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $86,777,253 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $108,627 | TotalRevenueColumnAmt |
| Exclusion | $108,627 | 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 |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $149,046 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $149,046 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $149,046 | TotalRevenueColumnAmt |
| Exclusion | $149,046 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $198,001 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $198,001 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $198,001 | TotalRevenueColumnAmt |
| Exclusion | $198,001 | ExclusionAmt |
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 | Miscellaneous Income | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $304,204 | TotalRevenueColumnAmt |
| Exclusion | $304,204 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $304,204 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $87,537,131 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $86,447,562 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $329,691 | UnrelatedBusinessRevenueAmt |
| Exclusion | $759,878 | 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 | $1,173,339 | TotalAmt |
| Program Services | $1,173,339 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,884 | TotalAmt |
| Program Services | $432,884 | ProgramServicesAmt |
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 | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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 | $1,686,043 | TotalAmt |
| Program Services | $1,686,043 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,069,573 | TotalAmt |
| Program Services | $8,069,573 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PURCHASED POWER COST | $56,262,956 | $56,262,956 |
| DISTRIBUTIONS EXPENSE-MAINTENA | $8,324,897 | $8,324,897 |
| DISTRIBUTION EXPENSE-OPERATION | $4,572,437 | $4,572,437 |
| GENERAL & ADMIN. EXPENSES | $4,445,468 | $4,445,468 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,569,534 | TotalAmt |
| Program Services | $2,569,534 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,537,131 | TotalAmt |
| Program Services | $87,537,131 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,679,796 | BOYAmt |
| EOY | $5,521,204 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $25,000 | 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 | $11,887,997 | BOYAmt |
| EOY | $9,802,977 | 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) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,884,372 | BOYAmt |
| EOY | $3,555,409 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $268,654,923 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $117,805,448 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,428,948 | BOYAmt |
| EOY | $150,849,475 | 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) |
|---|---|---|
| BOY | $33,498,519 | BOYAmt |
| EOY | $34,112,316 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,404,632 | BOYAmt |
| EOY | $203,866,381 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,921,586 | BOYAmt |
| EOY | $13,121,195 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,251 | BOYAmt |
| EOY | $493,577 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,540,582 | BOYAmt |
| EOY | $61,826,735 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,484,373 | BOYAmt |
| EOY | $16,237,065 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,075,792 | BOYAmt |
| EOY | $91,678,572 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,328,840 | BOYAmt |
| EOY | $112,187,809 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,328,840 | BOYAmt |
| EOY | $112,187,809 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,404,632 | BOYAmt |
| EOY | $203,866,381 | 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 | $858,969 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,481,647 | OtherCostOrOtherBasisAmt |
| Book Value | $2,481,647 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,000,598 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,289,064 | DepreciationAmt |
| Book Value | $2,711,534 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,918,046 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,067,793 | DepreciationAmt |
| Book Value | $2,850,253 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $249,254,632 | OtherCostOrOtherBasisAmt |
| Depreciation | $106,448,591 | DepreciationAmt |
| Book Value | $142,806,041 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $150,849,475 | TotalBookValueLandBuildingsAmt |
| Total Book Value Program Rltd | $34,112,316 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Employee Compensated Absences | $2,516,615 |
| Accum. Postretirement Medical Ins. | $5,768,275 |
| Accumulated Pension Liability | $6,293,688 |
| Customer Deposits | $1,658,487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $16,237,065 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $87,537,131 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $87,537,131 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $87,537,131 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $86,363,792 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $86,363,792 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,173,339 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,173,339 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $87,537,131 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION SECTION 740 REQUIRES RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE CURRENTLY ACCOUNTS FOR UNCERTAIN TAX POSITIONS BASED ON THE ESTIMATED LIKELIHOOD OF ASSESSMENT AND HAD NOT DETERMINED THAT ANY TAX POSITIONS REQUIRE AN ACCRUAL BASED ON CURRENT STANDARDS OF ACCOUNTING. |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | 2023 Net Margin Allocation $1173339 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| Colin Waldrop | ||||||
| Serviceman | $133,239 | $562 | $161 | $22,689 | $26,774 | $183,425 |
| Gregory Russell | ||||||
| Maint. Superintend | $137,431 | $2,863 | $868 | $23,813 | $27,327 | $192,302 |
| Jonathan T Corbin | ||||||
| Engineer Manager | $158,030 | $3,097 | $4,481 | $27,407 | $22,172 | $215,187 |
| Mark A Boyd | ||||||
| General Manager | $209,475 | $3,697 | $7,026 | $37,198 | $22,864 | $280,260 |
| Monte Simpson | ||||||
| Line Inspector | $131,035 | $2,101 | $370 | $22,557 | $26,774 | $182,837 |
| Sharon Cook | ||||||
| CFO & HR Manager | $142,505 | $2,941 | $774 | $24,449 | $21,968 | $192,637 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | CLASSES OF MEMBERS OR STOCKHOLDERS - MEMBERS CONSIST OF CONSUMERS PURCHASING POWER FROM BOWIE-CASS ELECTRIC COOPERATIVE. |
| Form 990, Part VI, Section A, Line 7a | ELECTION OF MEMBERS AND THEIR RIGHTS - MEMBERS GOVERN ACTIONS THROUGH ELECTION OF BOARD MEMBERS. |
| Form 990, Part VI, Section A, Line 7b | DECISIONS SUBJECT TO APPROVAL OF MEMBERS - THE MEMBERS MUST APPROVE BY VOTE ALL DIRECTORS AS WELL AS ANY CHANGES TO THE ARTICLES OF INCORPORATION. |
| Form 990, Part VI, Section B, Line 11b | ORGANIZATION'S PROCESS TO REVIEW FORM 990 - The Form 990 and supplemental data was provided to the board members and reviewed at a meeting of the directors priorto filing with the IRS. |
| Form 990, Part VI, Section B, Line 12c | ENFORECEMENT OF CONFLICTS POLICY - The directors provide annual statements which are documented in the board minutes. |
| Form 990, Part VI, Section B, Line 15a | COMPENSATION PROCESS FOR TOP OFFICIAL CEO AND OTHER MANAGEMENT - PAY IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Section C, Line 19 | GOVERNMENT DOCUMENTS DISCLOSURE EXPLANATION - The annual financial statements and Form 990 are available for review upon request by its membership. |
| Form 990, Part XI, Line 9 | 2023 Patronage Capital to be Allocated = $1173339 |
| Form 990, Part XI, Line 9 | Pension Liability Changes = $1188955 |
| Form 990, Part XI, Line 9 | Postretirement Healthcare Benefits = $299552 |
| Form 990, Part XI, Line 9 | Retirement of Patronage Capital = -$1802877 |