2024-10-29T09:06:19-07:00 2023-12-31 751699625 Knuckols Duvall Hallum & Co 204 S Wellington Marshall TX 75670 990 2023-01-01 750150318 Bowie-Cass Electric Cooperative Inc BOWI 9038462311 P O Box 47 Douglassville TX 75560 Mark Boyd General Manager 2024-10-29 true true Michael Hallum CPA P01266544 9039380331 2023 2024-10-15 13:58:12Z P O Box 47 Douglassville TX 755600047 87537131 false X www.bcec.com X 1937 TX To make electric energy available to its members at the lowest cost consistent with sound economy and good management. 9 9 107 329691 0 101822301 86777253 325995 306628 218723 453250 102367019 87537131 0 1691384 1173339 454716 432884 0 0 100220919 85930908 102367019 87537131 0 210404632 203866381 99075792 91678572 111328840 112187809 To make electric energy available to its members at the lowest cost consistent with sound economy and good management. false false 87537131 86777253 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. 87537131 false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 54 0 true 107 true true true false false false false 85338078 2199053 false false false X 9 9 false false false false true true true true true false false true true true true true true true false false X Melissa Whatley 9038462311 117 North Street Douglasville TX 755600047 Mark A Boyd General Manager 50.00 0.00 X 220198 0 60062 Jonathan T Corbin Engineer Manager 40.00 0.00 165608 0 49579 Sharon Cook CFO & HR Manager 40.00 0.00 146220 0 46417 Gregory Russell Maint. Superintend 40.00 0.00 141162 0 51140 Colin Waldrop Serviceman 40.00 0.00 133962 0 49463 Monte Simpson Line Inspector 40.00 0.00 133506 0 49331 Steve E DeLaughter President 11.40 0.00 X X 26732 0 0 Anthony Pinkham Ass. Sec/Treas. 2.67 0.00 X X 19832 0 0 Denise McDaniel Director 2.25 0.00 X 18632 0 0 Ryan Richey Director 2.90 0.00 X 18332 0 0 Jerry Moody Vice President 2.24 0.00 X X 17832 0 0 Hal Hess Director 2.00 0.00 X 17821 0 0 Sue Berry Sec/Treasurer 2.80 0.00 X X 17815 0 0 Carla Dupree Director 2.00 0.00 X 7814 0 0 Shep Granberry Director 1.29 0.00 X 7814 0 0 1093280 305992 6 false true false Arbor Resources LLC 3921 W State Highway 7 Pollock TX 759692429 ROW Tree Trimming Serv 401099 Whitmire Line Clearance Inc 6199 Moss Rose Ln Aubrey TX 762274095 ROW Tree Trimming Serv 2116576 Lewis Tree Service Inc PO Box 731897 Dallas TX 753731897 ROW Tree Trimming Serv 803676 Texar Tree & Timber LLC 617 East St Texarkana AR 71854 ROW Tree Trimming Serv 1324684 CTT Inc 3504 Hwy 153 320 Greenville SC 29611 GPS Mapping Project 441295 38 0 Electric Power 221000 84616967 84616967 Internet Service Fees 519130 645763 316072 329691 Patronage Dividends 221000 1109484 1109484 Service Fees 221000 405039 405039 86777253 108627 108627 0 0 149046 149046 149046 149046 198001 198001 198001 198001 0 0 0 Miscellaneous Income 221000 304204 304204 304204 87537131 86447562 329691 759878 0 0 0 1173339 1173339 432884 432884 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1686043 1686043 0 8069573 8069573 0 PURCHASED POWER COST 56262956 56262956 DISTRIBUTIONS EXPENSE-MAINTENA 8324897 8324897 DISTRIBUTION EXPENSE-OPERATION 4572437 4572437 GENERAL & ADMIN. EXPENSES 4445468 4445468 2569534 2569534 87537131 87537131 0 0 5679796 5521204 25000 25000 0 11887997 9802977 0 0 0 0 11884372 3555409 268654923 117805448 147428948 150849475 0 0 33498519 34112316 0 0 210404632 203866381 15921586 13121195 129251 493577 65540582 61826735 17484373 16237065 99075792 91678572 X 111328840 112187809 111328840 112187809 210404632 203866381 X 0 858969 X false true X true false 2481647 2481647 5000598 2289064 2711534 11918046 9067793 2850253 249254632 106448591 142806041 150849475 34112316 Accrued Employee Compensated Absences 2516615 Accum. Postretirement Medical Ins. 5768275 Accumulated Pension Liability 6293688 Customer Deposits 1658487 16237065 X 87537131 87537131 87537131 86363792 86363792 1173339 1173339 87537131 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 X false false false Colin Waldrop Serviceman 133239 562 161 22689 26774 183425 Gregory Russell Maint. Superintend 137431 2863 868 23813 27327 192302 Jonathan T Corbin Engineer Manager 158030 3097 4481 27407 22172 215187 Mark A Boyd General Manager 209475 3697 7026 37198 22864 280260 Monte Simpson Line Inspector 131035 2101 370 22557 26774 182837 Sharon Cook CFO & HR Manager 142505 2941 774 24449 21968 192637 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