INTERBEL TELEPHONE COOPERATIVE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INTERBEL TELEPHONE COOPERATIVE INC (EIN 81-6013157)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-29
- IRS object ID
- 202433039349301953
- 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 | 2024-10-29T11:09:26-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 W RIVERSIDE AVENUE STE 1800 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | 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 | 816013157 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERBEL TELEPHONE COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4068893311 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 648 | AddressLine1Txt |
| City | EUREKA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59917 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASON MOOTHART | PersonNm |
| Person Title | GM / CEO | PersonTitleTxt |
| Phone | 4068893311 | PhoneNum |
| Signature | 2024-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHERI R BURNHAM CPA | PreparerPersonNm |
| PTIN | P00055324 | PTIN |
| Phone | 5097472600 | PhoneNum |
| Preparation | 2024-10-22 | PreparationDt |
| 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 | JASON MOOTHART | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 648 | AddressLine1Txt |
| City | EUREKA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59917 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,953,906 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.INTERBEL.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1962 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE TO OUR COMMUNITIES THE HIGHEST QUALITY, STATE-OF-THE-ART COMMUNICATIONS RELATED PRODUCTS AND SERVICES AT AFFORDABLE RATES; PROVIDE AN ENJOYABLE AND BENEFICIAL WORK ENVIRONMENT; AND OTHERWISE IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 38 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $42,791 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $9,481 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,146,589 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,700,641 | CYProgramServiceRevenueAmt |
| PY Investment Income | $366,623 | PYInvestmentIncomeAmt |
| CY Investment Income | $253,265 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $13,513,212 | PYTotalRevenueAmt |
| CY Total Revenue | $15,953,906 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,600 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,052,490 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,242,552 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $473,106 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $559,442 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,987,616 | PYOtherExpensesAmt |
| CY Other Expenses | $13,136,312 | CYOtherExpensesAmt |
| PY Total Expenses | $13,513,212 | PYTotalExpensesAmt |
| CY Total Expenses | $15,953,906 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $52,339,474 | TotalAssetsBOYAmt |
| Total Assets EOY | $51,117,240 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,840,303 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,096,011 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,499,171 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,021,229 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE TO OUR COMMUNITIES THE HIGHEST QUALITY, STATE-OF-THE-ART COMMUNICATIONS RELATED PRODUCTS AND SERVICES AT AFFORDABLE RATES; PROVIDE AN ENJOYABLE AND BENEFICIAL WORK ENVIRONMENT; AND OTHERWISE IMPROVE THE QUALITY OF LIFE IN OUR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | INTERBEL TELEPHONE COOPERATIVE, INC. CONTINUES TO PROVIDE BASIC PHONE SERVICE AND HIGH SPEED INTERNET ACCESS, SPECIFICALLY FOCUSING ON SUPPLYING FIBER OPTIC INTERNET SERVICES TO THE HOMES AND BUSINESSES, IN ADDITION TO SUPPLYING OTHER VARIOUS TELECOMMUNICATION SERVICES (UNIFIED COMMUNICATIONS AS A SERVICE). | 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 | 0 | 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 | 0 | 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 | Yes (1) | 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 | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 96 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 38 | 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 | $5,193,462 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $588,034 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | 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 | Yes (1) | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KEVIN HODIK | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4068891076 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 648 | AddressLine1Txt |
| City | EUREKA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59917 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MICHAEL HEDGES | |||||||
| BOARD PRESIDENT | 2.00 | Yes (X) | Yes (X) | $3,300 | $0 | $0 | |
| CRAIG EATON | |||||||
| BOARD VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $3,300 | $0 | $0 | |
| CRAIG SANDS | |||||||
| BOARD SECRETARY/TREASURER | 2.00 | Yes (X) | Yes (X) | $3,300 | $0 | $0 | |
| DOUG PURDY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $3,000 | $0 | $0 | ||
| STAN PLUID | |||||||
| TRUSTEE (THRU 12/23) | 2.00 | Yes (X) | $2,100 | $0 | $0 | ||
| VICKI TISDELL | |||||||
| TRUSTEE (THRU 1/23) | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON MOOTHART | |||||||
| GENERAL MANAGER / CEO | 45.00 | Yes (X) | $201,548 | $0 | $50,276 | ||
| KEVIN HODIK | |||||||
| CFO | 50.00 | Yes (X) | $150,036 | $0 | $45,930 | ||
| TROY UNREIN | |||||||
| DIRECTOR OF OPERATIONS | 45.00 | $127,330 | $0 | $37,812 | Yes (X) | ||
| JARED SHERWOOD | |||||||
| NETWORK OPERATIONS SUPERVISOR | 45.00 | $110,452 | $0 | $57,370 | Yes (X) | ||
| LAURA COMPTON | |||||||
| ENGINEERING SUPERVISOR | 45.00 | $109,325 | $0 | $30,988 | Yes (X) | ||
| THOMAS RASMUSSEN | |||||||
| IT & SECURITY MANAGER | 45.00 | $100,343 | $0 | $41,648 | Yes (X) | ||
| BRETT DAMASKOS | |||||||
| DIRECTOR OF SALES AND MARKETING | 45.00 | $104,333 | $0 | $34,333 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $918,367 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $298,357 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| ROCKY MOUNTAIN CONTRACTORS INC | |||||
| PO BOX 8688 | KALISPELL | MT | 59904 | CONSTRUCTION CONTRACTOR | $2,024,529 |
| HEBERLY & ASSOCIATES INC | |||||
| PO BOX 1311 | HAVRE | MT | 59901 | ENGINEERING CONTRACTOR | $818,255 |
| VISION NET TRANSPORT SERVICES | |||||
| PO BOX 3068 | GREAT FALLS | MT | 59403 | TRANSPORT SERVICE | $269,323 |
| MOSS ADAMS LLP | |||||
| 999 THIRS AVENUE SUITE 2800 | SEATTLE | WA | 98104 | CONSULTING | $211,435 |
| NISC | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | SOFTWARE | $197,133 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| WIRELINE | 517000 | $11,983,124 | $11,983,124 | |
| INTERNET | 517000 | $3,635,632 | $3,635,632 | |
| MISCELLANEOUS | 513140 | $66,585 | $23,794 | $42,791 |
| ALLOWANCE FOR CONSTRUCTION | 517000 | $15,300 | $15,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,700,641 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $253,265 | TotalRevenueColumnAmt |
| Exclusion | $253,265 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,953,906 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,657,850 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $42,791 | UnrelatedBusinessRevenueAmt |
| Exclusion | $253,265 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,600 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,242,552 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $559,442 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $718,228 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,952,270 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| NONREGULATED EXPENSES | $3,540,253 |
| PLANT SPECIFIC OPERATIO | $2,207,737 |
| PLANT NONSPECIFIC OPERA | $817,342 |
| CORPORATE OPERATIONS | $814,800 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,085,682 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,953,906 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,019,918 | BOYAmt |
| EOY | $4,111,122 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,226,971 | BOYAmt |
| EOY | $1,883,454 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,940,060 | BOYAmt |
| EOY | $1,399,143 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,225,366 | BOYAmt |
| EOY | $1,028,219 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,100 | BOYAmt |
| EOY | $250,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,359,385 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,537,835 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,141,260 | BOYAmt |
| EOY | $41,821,550 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $608,576 | BOYAmt |
| EOY | $623,501 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,223 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,339,474 | BOYAmt |
| EOY | $51,117,240 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $750,400 | BOYAmt |
| EOY | $788,668 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,346,840 | BOYAmt |
| EOY | $25,464,568 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $743,063 | BOYAmt |
| EOY | $842,775 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,840,303 | BOYAmt |
| EOY | $27,096,011 | 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 | $22,499,171 | BOYAmt |
| EOY | $24,021,229 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,499,171 | BOYAmt |
| EOY | $24,021,229 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,339,474 | BOYAmt |
| EOY | $51,117,240 | 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 | $1,522,058 | OtherChangesInNetAssetsAmt |
| 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 | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $112,406 | OtherCostOrOtherBasisAmt |
| Book Value | $112,406 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,261,454 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,728,301 | DepreciationAmt |
| Book Value | $533,153 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $72,474,481 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,461,940 | DepreciationAmt |
| Book Value | $40,012,541 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,511,044 | OtherCostOrOtherBasisAmt |
| Depreciation | $347,594 | DepreciationAmt |
| Book Value | $1,163,450 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $41,821,550 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ADVANCED BILLINGS AND CUSTOMER DEPOSITS | $543,520 |
| OTHER DEFERRED CREDITS | $299,255 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $842,775 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,953,906 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,953,906 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,953,906 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,711,354 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,711,354 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,242,552 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,242,552 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,953,906 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | IN 2023 AND 2022, THE COOPERATIVE IS TAX-EXEMPT FOR FEDERAL AND STATE INCOME TAX PURPOSES BECAUSE MORE THAN 85% OF GROSS REVENUES WERE FROM MEMBERS. AS A TAX-EXEMPT COOPERATIVE, TAXABLE INCOME CONSISTS OF UNRELATED BUSINESS ACTIVITIES NOT DIRECTLY CONNECTED TO THE PROVISION OF COMMUNICATION SERVICES CONDUCTED BY THE COOPERATIVE. THE PROVISION FOR INCOME TAXES DIFFERS FROM THE AMOUNT COMPUTED BY APPLYING THE CURRENT STATUTORY FEDERAL AND STATE INCOME TAX RATES TO EARNINGS BEFORE INCOME TAXES DUE TO THE TAX-EXEMPT NATURE OF THE COOPERATIVE. THE COOPERATIVE RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2023 AND 2022, THE COOPERATIVE HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CAPITAL CREDITS ASSIGNED TO MEMBERS 2,242,552. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EUREKA EARLY CHILDHOOD DEVELOPMENT FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 509 | AddressLine1Txt |
| City | EUREKA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59917 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 881911588 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $7,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | PROGRAM SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION GRANTS FUNDS TO ONLY LOCAL ORGANIZATIONS AND THEREFORE ALL FUNDS ARE USED IN THE U.S. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASON MOOTHART | ||||||||||||||
| GENERAL MANAGER / CEO | $173,232 | $0 | $20,296 | $0 | $8,020 | $0 | $27,913 | $0 | $22,363 | $0 | $251,824 | $0 | $0 | $0 |
| KEVIN HODIK | ||||||||||||||
| CFO | $137,897 | $0 | $11,119 | $0 | $1,020 | $0 | $25,159 | $0 | $20,771 | $0 | $195,966 | $0 | $0 | $0 |
| JARED SHERWOOD | ||||||||||||||
| NETWORK OPERATIONS SUPERVISOR | $103,378 | $0 | $6,649 | $0 | $425 | $0 | $35,007 | $0 | $22,363 | $0 | $167,822 | $0 | $0 | $0 |
| TROY UNREIN | ||||||||||||||
| DIRECTOR OF OPERATIONS | $121,414 | $0 | $5,316 | $0 | $600 | $0 | $15,450 | $0 | $22,362 | $0 | $165,142 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS COOPERATIVE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL COOPERATIVES MEMBERS HAVE THE SAME RIGHTS AND RESPONSIBILITIES. |
| FORM 990, PART VI, SECTION A, LINE 7B | GOVERNANCE DECISIONS OF THE ORGANIZATION ARE RESERVED TO MEMBERS, STOCKHOLDERS, OR PERSONS OTHER THAN THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | INFORMATION IS PROVIDED TO EXTERNAL TAX PREPARER WHO THEN SENDS COMPLETED 990 TO THE GENERAL MANAGER/CEO AND CHIEF FINANCIAL OFFICER OF THE COOPERATIVE FOR REVIEW. MANAGEMENT SHARES THE FORM WITH THE BOARD AT A REGULARLY SCHEDULED MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION REVIEWS CONFLICT OF INTEREST ON A CASE BY CASE BASIS AND DISCUSSES ANY POTENTIAL CONFLICT OF INTEREST AT MONTHLY BOARD MEETINGS. IF A CONFLICT ARISES IT IS REVIEWED BY LEGAL COUNSEL, DEPENDING ON SEVERITY, RESULTS VARY. AT A MINIMUM, THE CONFLICT IS DISCLOSED IN AUDIT. TO DATE, NO KNOWN CONFLICTS EXIST. THE POLICY IS MONITORED BY THE CEO/GM, HR MANAGER, AND BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE GM/CEO USED AN INDUSTRY STANDARD COMPILED BY NTCA - THE RURAL BROADBAND ASSOCIATION, OF A WAGE AND BENEFITS SURVEY WHICH COMPARES SIMILAR POSITION TO LIKE COMPANIES NATIONWIDE TO ESTABLISH SALARIES OF MANAGEMENT. HE THEN SHARES THIS INFORMATION WITH TOP MANAGEMENT AND ASSIGNS THE ANNUAL SALARY. THE SURVEY DATA FOR THE GM/CEO MANAGEMENT POSITION IS PRESENTED TO THE BOARD WHO MAKES THE DETERMINATION OF THE SALARY FOR THE GM/CEO IN EXECUTIVE SESSION. |
| FORM 990, PART VI, SECTION C, LINE 19 | BYLAWS ARE AVAILABLE VIA THE COMPANY'S WEBSITE AND ITS PRINTER PHONE DIRECTORY. CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST AND HELD ON INTRANET SITE (SHAREPOINT). THE FINANCIAL STATEMENTS ARE PRESENTED TO MEMBERS AT THE ANNUAL MEETING AND ARE AVAILABLE TO MEMBERS UPON REQUEST AT THE COOPERATIVE'S BUSINESS OFFICE. |
| FORM 990, PART XI, LINE 9: | RETIRED PATRONAGE CAPITAL DISTRIBUTED TO MEMBERS AS A GENERAL RETIREMENT -720,494. CAPITAL CREDITS ASSIGNED TO MEMBERS 2,242,552. |