PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC (EIN 94-0775035)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-07
- IRS object ID
- 202433129349301898
- 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 | 2024-11-07T11:31:51-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930623286 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALDRICH CPAS AND ADVISORS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | 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 | 940775035 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PLUM | BusinessNameControlTxt |
| Phone | 5308324261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL NEWBERG | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5308324261 | PhoneNum |
| Signature | 2024-11-06 | 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 | RYAN M JOHNSON CPA | PreparerPersonNm |
| PTIN | P01048788 | PTIN |
| Phone | 5035857774 | PhoneNum |
| Preparation | 2024-11-06 | 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 | ROBERT MARSHALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,474,190 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PSREC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 68 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $816,439 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $18,991 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,329,772 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $32,953,401 | CYProgramServiceRevenueAmt |
| PY Investment Income | $592,426 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,250,396 | CYInvestmentIncomeAmt |
| PY Other Revenue | $190,345 | PYOtherRevenueAmt |
| CY Other Revenue | $217,360 | CYOtherRevenueAmt |
| PY Total Revenue | $30,112,543 | PYTotalRevenueAmt |
| CY Total Revenue | $34,421,157 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $884 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,950 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $61,337 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $13,231 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,052,956 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,118,929 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $35,967,781 | PYOtherExpensesAmt |
| CY Other Expenses | $27,846,510 | CYOtherExpensesAmt |
| PY Total Expenses | $37,082,958 | PYTotalExpensesAmt |
| CY Total Expenses | $28,980,620 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,970,415 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,440,537 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $103,357,230 | TotalAssetsBOYAmt |
| Total Assets EOY | $106,805,496 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $67,499,655 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $65,191,276 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $35,857,575 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,614,220 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COOPERATIVE PROVIDES ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2023 THERE WERE 8,183 CUSTOMERS BILLED FOR 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 | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 60 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 68 | 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 | $35,388,891 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $3,033,895 | 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 | 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 | BILL NEWBERG CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5308324261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O PSREC 73233 STATE ROUTE 70 | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227069 | 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 | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| TOM HAMMOND | |||||||
| DIRECTOR | 12.00 | Yes (X) | $10,992 | $0 | $0 | ||
| DAVE ROBERTI | |||||||
| VICE PRESIDENT | 8.00 | Yes (X) | $9,634 | $0 | $0 | Yes (X) | |
| DAVID HANSEN | |||||||
| SECRETARY/TREASURER | 15.00 | Yes (X) | $18,153 | $0 | $0 | Yes (X) | |
| NANCY MILLER | |||||||
| DIRECTOR | 6.00 | Yes (X) | $11,037 | $0 | $0 | ||
| FRED NELSON | |||||||
| PRESIDENT | 6.00 | Yes (X) | $15,328 | $0 | $0 | Yes (X) | |
| RICHARD SHORT | |||||||
| DIRECTOR | 4.00 | Yes (X) | $10,902 | $0 | $0 | ||
| LAWRENCE PRICE | |||||||
| DIRECTOR | 4.00 | Yes (X) | $11,247 | $0 | $0 | ||
| ROBERT W MARSHALL | |||||||
| CEO / GENERAL MANAGER | 47.00 | $442,893 | $0 | $202,857 | Yes (X) | ||
| WILLIAM NEWBERG | |||||||
| CFO | 46.00 | $247,544 | $0 | $138,345 | Yes (X) | ||
| JASON HARSTON | |||||||
| MANAGER OF ENGINEERING & O | 48.00 | $253,732 | $0 | $135,525 | Yes (X) | ||
| AARON WHITFIELD | |||||||
| TELECOM COO | 43.00 | $219,405 | $0 | $125,627 | Yes (X) | ||
| SCOTT WELCH | |||||||
| NORTH END DISTRICT MGR. | 43.00 | $190,439 | $0 | $113,864 | Yes (X) | ||
| BRYAN SHERMAN | |||||||
| COGEN PLANT OPERATOR | 45.00 | $191,453 | $0 | $87,494 | Yes (X) | ||
| MITCHELL CARR | |||||||
| LINEWORKING FOREMAN | 43.00 | $186,742 | $0 | $86,733 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,819,501 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $890,445 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 32 | 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 |
|---|---|---|---|---|---|
| DAVE SIMS TOPPERS TREE SERVICE | |||||
| 2651 RIVERDANCE ROAD | QUINCY | CA | 95971 | TREE TRIMMING | $625,854 |
| JIMMY D WEST JIM WEST TREE SERVICE | |||||
| 39899 HWY 70 | QUINCY | CA | 95971 | TREE TRIMMING | $355,228 |
| JOE TANTARDINO LOGGING INC | |||||
| 961 PENINSULA DR | LAKE ALMANOR | CA | 96137 | TREE TRIMMING | $292,120 |
| JAMES E KOSKINEN | |||||
| PO BOX 1956 | QUINCY | CA | 95971 | VEHICLE SERVICE & REPAIRS | $288,695 |
| DYNALECTRIC COMPANY WASATCH ELECTRIC | |||||
| PO BOX 26588 | SALT LAKE CITY | UT | 84126 | ELECTRICAL CONTRACTOR | $215,646 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL | 221000 | $16,383,595 | $16,383,595 |
| PUBLIC AUTHORITIES | 221000 | $11,559,450 | $11,559,450 |
| COMMERCIAL LIGHTING | 221000 | $4,964,194 | $4,964,194 |
| IRRIGATION | 221000 | $1,794,605 | $1,794,605 |
| MISCELLANEOUS SERVICE | 221000 | -$1,748,443 | -$1,748,443 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $32,953,401 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,250,396 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $816,439 | UnrelatedBusinessRevenueAmt |
| Exclusion | $433,957 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $189,576 | RealAmt |
| Personal | $72,748 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $53,033 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $136,543 | RealAmt |
| Personal | $72,748 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,291 | TotalRevenueColumnAmt |
| Exclusion | $209,291 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENTS | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $8,069 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,069 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $8,069 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,421,157 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,961,470 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $816,439 | UnrelatedBusinessRevenueAmt |
| Exclusion | $643,248 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,950 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,231 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,118,929 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,046,954 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,139,829 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $12,294,805 |
| DISTRIBUTION AND TRANSM | $6,668,642 |
| CUSTOMER, ADMINISTRATIO | $3,019,314 |
| TAXES | $676,966 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,980,620 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,542,292 | BOYAmt |
| EOY | $1,227,681 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,096,958 | BOYAmt |
| EOY | $3,453,009 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,652,953 | BOYAmt |
| EOY | $3,806,562 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,586 | BOYAmt |
| EOY | $145,687 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $130,935,137 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $59,031,760 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,785,511 | BOYAmt |
| EOY | $71,903,377 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,114,248 | BOYAmt |
| EOY | $8,244,393 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,968,682 | BOYAmt |
| EOY | $18,024,787 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,357,230 | BOYAmt |
| EOY | $106,805,496 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,447,488 | BOYAmt |
| EOY | $6,798,316 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $314,142 | BOYAmt |
| EOY | $3,876,767 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,315,936 | BOYAmt |
| EOY | $49,889,227 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,422,089 | BOYAmt |
| EOY | $4,626,966 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,499,655 | BOYAmt |
| EOY | $65,191,276 | 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 | $33,510 | BOYAmt |
| EOY | $33,555 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,824,065 | BOYAmt |
| EOY | $41,580,665 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,857,575 | BOYAmt |
| EOY | $41,614,220 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,357,230 | BOYAmt |
| EOY | $106,805,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,440,537 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $316,108 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $1,138,689 | OtherCostOrOtherBasisAmt |
| Book Value | $1,138,689 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,770,261 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,789,921 | DepreciationAmt |
| Book Value | $6,980,340 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $114,432,701 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,241,839 | DepreciationAmt |
| Book Value | $57,190,862 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,593,486 | OtherCostOrOtherBasisAmt |
| Book Value | $6,593,486 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $71,903,377 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $6,807,892 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
Other Securities OtherSecuritiesGrp (8 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FEDERATED INSURANCE STOCK | $421,795 | C |
| PATRONAGE CAPITAL - CFC | $511,484 | C |
| CAPITAL TERM CERTIFICATES - CFC | $410,132 | C |
| MEMBERSHIP FEE - CFC | $1,000 | C |
| GENERAL PACIFIC CAPITAL | $5,685 | C |
| OTHER INVESTMENTS | $75,876 | C |
| COOPERATIVE RESPONSE CENTER | $10,000 | C |
| PATRONAGE CAPITAL - CRC | $529 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $8,244,393 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| MATERIALS & SUPPLIES | $2,850,627 |
| DEFERRED CHARGES | $2,044,576 |
| NCPA RESERVE FUND | $1,586,558 |
| DUE FROM AFFILIATE | $11,543,026 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $18,024,787 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER ADVANCES FOR CONSTRUCTION | $205,777 |
| DEFERRED CREDITS | $1,579,602 |
| POSTRETIREMENT OBLIGATIONS | $2,732,595 |
| OBLIGATIONS UNDER CAPITAL LEASES | $108,992 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,626,966 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $34,393,373 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $34,393,373 | RevenueSubtotalAmt |
| Other Revenues Not Included | $27,784 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $27,784 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $34,421,157 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,939,605 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,939,605 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $41,015 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $41,015 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,980,620 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE WERE NO AMOUNTS ACCRUED IN THE CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS IN 2023 OR 2022. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES PAYMENT OF CAPITAL CREDITS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT W MARSHALL | ||||||||||||||
| CEO / GENERAL MANAGER | $392,456 | $0 | $3,816 | $0 | $46,621 | $0 | $163,931 | $0 | $38,926 | $0 | $645,750 | $0 | $0 | $0 |
| JASON HARSTON | ||||||||||||||
| MANAGER OF ENGINEERING & O | $229,130 | $0 | $13,170 | $0 | $11,432 | $0 | $100,157 | $0 | $35,368 | $0 | $389,257 | $0 | $0 | $0 |
| WILLIAM NEWBERG | ||||||||||||||
| CFO | $234,682 | $0 | $12,862 | $0 | $0 | $0 | $102,893 | $0 | $35,452 | $0 | $385,889 | $0 | $0 | $0 |
| AARON WHITFIELD | ||||||||||||||
| TELECOM COO | $205,809 | $0 | $3,816 | $0 | $9,780 | $0 | $90,511 | $0 | $35,116 | $0 | $345,032 | $0 | $0 | $0 |
| SCOTT WELCH | ||||||||||||||
| NORTH END DISTRICT MGR. | $180,422 | $0 | $1,431 | $0 | $8,586 | $0 | $78,210 | $0 | $35,654 | $0 | $304,303 | $0 | $0 | $0 |
| BRYAN SHERMAN | ||||||||||||||
| COGEN PLANT OPERATOR | $190,383 | $0 | $477 | $0 | $593 | $0 | $53,264 | $0 | $34,230 | $0 | $278,947 | $0 | $0 | $0 |
| MITCHELL CARR | ||||||||||||||
| LINEWORKING FOREMAN | $179,220 | $0 | $1,020 | $0 | $6,502 | $0 | $52,293 | $0 | $34,440 | $0 | $273,475 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERTI RANCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | ROBERTI RANCH'S OWNER IS DAVID ROBERTI, PSREC BOARD OFFICER | RelationshipDescriptionTxt |
| Transaction | $7,552 | TransactionAmt |
| Transaction | SELL SOLAR POWER: ROBERTI RANCH HAS INSTALLED A SOLAR PROJECT THAT PRODUCES THE MAJORITY OF ITS POWER. AS SOLAR POWER IS GENERATED THE KWHS ARE "BANKED." THE ACTUAL IRRIGATION PUMP USAGE IS NETTED AGAINST THE BANKED KWHS. AT THE END OF 2023, THE VALUE OF THE BANKED KWHS IS EQUIVALENT TO $7,552. THIS WAS NOT A CASH TRANSACTION BUT THE VALUE OF EXCESS POWER SOLD TO THE COOPERATIVE. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R PART V LINE 2 | THE TRANSACTIONS REPORTED ON SCHEDULE R ARE VALUED BASED ON THEIR CASH VALUE. |
| FORM 990, PART VI, SECTION A, LINE 6 | A MEMBER IS AN INDIVIDUAL WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE AND RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | LIMITED TO APPROVING ANY CHANGES MADE TO THE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING OF THE FINAL DOCUMENT. THE REVIEW OF THE 990 IS AN AGENDA ITEM FOR THE BOARD AND THE RESULTS OF THE REVIEW ARE DOCUMENTED IN THE MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE DIRECTORS, GENERAL MANAGER, AND ALL EMPLOYEES. THE EXECUTIVE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR REVIEWING ALL POLICY INTERPRETATIONS OR VIOLATIONS. |
| FORM 990, PART VI, SECTION B, LINE 15 | ANNUALLY, THE COMPENSATION OF ALL MANAGEMENT EMPLOYEES IS REVIEWED AND COMPARED WITH AN ANNUAL COMPENSATION SURVEY OF ELECTRIC COOPERATIVES. THIS REPORT IS PREPARED BY AN INDEPENDENT THIRD PARTY. |
| FORM 990, PART VI, SECTION C, LINE 19 | EACH COOPERATIVE MEMBER IS PROVIDED A "NEW MEMBER HANDBOOK AND BYLAWS" WHICH ADDRESS THE GOVERNING DOCUMENTS. THE BYLAWS ALSO REQUIRE A REPORT AT THE ANNUAL MEETING ON THE FINANCIAL CONDITION OF THE COMPANY. CONDENSED FINANCIAL STATEMENTS FROM YEAR-END ARE PRINTED IN THE RURALITE MAGAZINE, AND COMPLETE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, SECTION A | THE COMPENSATION INFORMATION FOR THE DIRECTORS, GENERAL MANAGER AND CFO REPRESENTS TOTAL COMPENSATION PAID BY THE COOPERATIVE AND REPORTED ON W-2S AND 1099S. A SUBSTANTIAL AMOUNT OF COMPENSATION HAS BEEN CHARGED TO AND RECORDED ON THE BOOKS OF THE SUBSIDIARY OPERATION, PLUMAS SIERRA TELECOMMUNICATIONS. |
| FORM 990, PART XI, LINE 9: | NET EQUITY INCOME IN SUBSIDIARY 113,620. INCREASE/(DECREASE) IN MEMBERSHIPS 45. CHANGE IN ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) 202,443. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMAS-SIERRA TELECOMMUNICATIONS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HIGHWAY 70 SUITE B | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943062694 | EIN |
| Primary Activities | INTERNET ACCESS | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $11,331,777 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $45,441,203 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| A | $834,428 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| D | $1,415,785 | GENERAL LEDGER |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| N | $408,545 | INTERFUND, MSA |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| O | $587,870 | LABOR REPORTS |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| P | $115,200 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| Q | $91,912 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| J | $108,700 | GENERAL LEDGER |