BARRY ELECTRIC COOPERATIVE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BARRY ELECTRIC COOPERATIVE INC (EIN 44-0520846)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-25
- IRS object ID
- 202442999349301504
- 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 | 2024-10-25T11:38:53-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431365401 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WHITLOCK COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3271 E BATTLEFIELD SUITE 300 | AddressLine1Txt |
| City | SPRINGFIELD | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65804 | 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 | 440520846 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRY ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BARR | BusinessNameControlTxt |
| Phone | 4178472131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 307 | AddressLine1Txt |
| City | CASSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65625 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID E CUPPS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4176710905 | PhoneNum |
| Signature | 2024-09-26 | 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 | JOSEPH PAGE | PreparerPersonNm |
| PTIN | P00887441 | PTIN |
| Phone | 4178810145 | PhoneNum |
| 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 | DAVID E CUPPS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 307 | AddressLine1Txt |
| City | CASSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65625 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $27,000,503 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BARRYELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE OBARRY ELECTRIC WAS FORMED TO PROVIDE UTILITY SERVICES TO COOPERATIVE MEMBERS WHERE IT WAS NOT PROFITABLE ENOUGH FOR INVESTOR OWNED UTILITIES TO PROVIDE SERVICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 49 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $51,756 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $24,033,898 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $240,739 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $1,273,042 | CYOtherRevenueAmt |
| PY Total Revenue | $0 | PYTotalRevenueAmt |
| CY Total Revenue | $25,547,679 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,597,163 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $0 | PYOtherExpensesAmt |
| CY Other Expenses | $20,829,160 | CYOtherExpensesAmt |
| PY Total Expenses | $0 | PYTotalExpensesAmt |
| CY Total Expenses | $22,426,323 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,121,356 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $110,587,293 | TotalAssetsBOYAmt |
| Total Assets EOY | $109,953,651 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $76,737,546 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $73,659,721 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,849,747 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $36,293,930 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BARRY ELECTRIC WAS FORMED IN 1946 TO PROVIDE ELECTRIC SERVICE TO COOPERATIVE MEMBERS IN RURAL BARRY AND MCDONALD COUNTIES IN MO WHERE IT WAS NOT PROFITABLE ENOUGH FOR INVESTOR OWNED UTILITY COMPANIES. BEC CURRENTLY PROVIDES SERVICE TO APPROXIMATELY 10,000 MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | BARRY ELECTRIC COOPERATIVE PROVIDES ELECTRIC SERVICE TOAPPROXIMATELY 10,000 MEMBERS WITHIN APPROXIMATELY 1,100 MILES.BARRY ELECTRIC SERVES PORTIONS OF THE SOUTHERN HALF OF BARRYCOUNTY AS WELL AS A FEW MEMBERS IN MCDONALD COUNTY INCLUDING THETOWNS OF CASSVILLE, EXETER, JENKINS, SELIGMAN, WASHBURN, WHEATONAND THE SURROUNDING RURAL AREAS. | 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 49 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $24,033,898 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,513,781 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | MO | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER MCBROOM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4178472131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4015 MAIN STREET | AddressLine1Txt |
| City | CASSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65625 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 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 |
|---|---|---|---|---|---|---|---|
| DAVID CUPPS | |||||||
| PRESIDENT | 6.00 | Yes (X) | Yes (X) | $5,250 | $0 | $0 | |
| KENYON ATKINSON | |||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $1,950 | $0 | $0 | |
| LEWIS ROYER | |||||||
| SEC/TREASURER | 3.00 | Yes (X) | Yes (X) | $1,950 | $0 | $0 | |
| DAVID DALTON | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,950 | $0 | $0 | ||
| JASON O'NEILL | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,650 | $0 | $0 | ||
| JASON HUDSON | |||||||
| DIRECTOR | 3.00 | Yes (X) | $2,300 | $0 | $0 | ||
| RONNIE THOMAS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,650 | $0 | $0 | ||
| CONNIE BUTLER | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,500 | $0 | $0 | ||
| AUBREY WOLF | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,950 | $0 | $0 | ||
| JENNIFER MCBROOM | |||||||
| CEO/GEN MGR | 50.00 | Yes (X) | $173,543 | $0 | $41,365 | ||
| HEYLEY HUDSON | |||||||
| CFO | 50.00 | Yes (X) | $88,139 | $0 | $24,387 | ||
| DAVID NEWMAN | |||||||
| LINEMAN | 50.00 | $114,283 | $0 | $17,131 | Yes (X) | ||
| BRIAN ROBBINS | |||||||
| LINEMAN | 50.00 | $114,656 | $0 | $24,387 | Yes (X) | ||
| TIMOTHY THOMPSON | |||||||
| LINEMAN | 50.00 | $116,516 | $0 | $8,632 | Yes (X) | ||
| MICHAEL COTTON | |||||||
| LINEMAN | 50.00 | $106,653 | $0 | $17,131 | Yes (X) | ||
| ALAN MCNABB | |||||||
| LINEMAN | 50.00 | $109,813 | $0 | $8,632 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $843,753 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $141,665 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| ASPLUNDH TREE EXPERT CO | |||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 60677 | ROW CLEARING | $971,346 |
| KIOWA LINE BUILDERS INC | |||||
| PO BOX721 | TIPTON | MO | 65081 | LINE CONSTRUCTION | $919,019 |
| ARKANSAS ELECTRIC COOPERATIVE | |||||
| PO BOX 190257 | LITTLE ROCK | AR | 72219 | ROW CLEARING | $822,591 |
| COMPLEX WIRING SOLUTIONS | |||||
| 32301 LAKE ESTATES DR | SEDALIA | MO | 65301 | FIBER CONSTRUCTION | $464,138 |
| KENNY SINGER CONSTRUCTION | |||||
| PO BOX 631 | AURORA | MO | 65605 | ROW CLEARING | $330,022 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SALES OF ELECTRIC ENERGY | 221100 | $19,550,101 | $19,550,101 | |
| BTS LLC REVENUE | 221100 | $3,429,535 | $3,379,462 | $50,073 |
| G&T CAPITAL CREDITS | 221100 | $807,582 | $807,582 | |
| OTHER REVENUE | 221000 | $113,608 | $113,608 | |
| OTHER CAPITAL CREDITS | 221100 | $109,691 | $109,691 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,381 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,381 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $24,033,898 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $235,586 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,683 | UnrelatedBusinessRevenueAmt |
| Exclusion | $233,903 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,609,388 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,452,295 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,157,093 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,157,093 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,157,093 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,682 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $529 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,153 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,153 | TotalRevenueColumnAmt |
| Exclusion | $5,153 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| OTHER REVENUE | 221000 | $115,784 | $115,784 | |
| A-PRIME LLC K-1 INCOME | 525990 | $165 | $165 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $115,949 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,547,679 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,256,702 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $51,756 | UnrelatedBusinessRevenueAmt |
| Exclusion | $239,221 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $208,558 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,358,491 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,114 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,058 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,805 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $216,461 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,402 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,853 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,082 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,193,698 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,657,555 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,922 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MISCELLANEOUS OPERATING | $2,657,063 |
| BTS LLC FIBER EXPENSES | $2,088,555 |
| SOLAR EXPENSES | $4,706 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,426,323 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,352,782 | BOYAmt |
| EOY | $1,333,441 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,781,102 | BOYAmt |
| EOY | $2,029,471 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,820,009 | BOYAmt |
| EOY | $1,748,740 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,189,322 | BOYAmt |
| EOY | $2,002,906 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,679 | BOYAmt |
| EOY | $176,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $98,446,237 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,253,752 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,444,558 | BOYAmt |
| EOY | $87,192,485 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,920,966 | BOYAmt |
| EOY | $13,391,399 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,837,875 | BOYAmt |
| EOY | $2,078,711 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,587,293 | BOYAmt |
| EOY | $109,953,651 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,772,189 | BOYAmt |
| EOY | $2,579,069 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,805,098 | BOYAmt |
| EOY | $1,760,981 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,216,428 | BOYAmt |
| EOY | $66,299,523 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,943,831 | BOYAmt |
| EOY | $3,020,148 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,737,546 | BOYAmt |
| EOY | $73,659,721 | 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 | $33,849,747 | BOYAmt |
| EOY | $36,293,930 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,849,747 | BOYAmt |
| EOY | $36,293,930 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,587,293 | BOYAmt |
| EOY | $109,953,651 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,121,356 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$677,173 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| 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 | $564,656 | OtherCostOrOtherBasisAmt |
| Book Value | $564,656 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,108,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,746,551 | DepreciationAmt |
| Book Value | $2,362,168 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $93,772,862 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,507,201 | DepreciationAmt |
| Book Value | $84,265,661 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $87,192,485 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | $12,739,809 | C |
| CAPITAL TERM CERTIFICATES | $312,428 | C |
| PASS THRU LOANS | $339,162 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $13,391,399 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CURRENT PORTION OF LONG TERM DEBT | Desc |
| Amt | $3,020,148 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,020,148 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $28,609,090 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $3,061,411 | OtherRevenueAmt |
| Revenue Not Reported | $3,061,411 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,547,679 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,547,679 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,487,734 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,061,411 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,061,411 | ExpensesNotReportedAmt |
| Expenses Subtotal | $22,426,323 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $22,426,323 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES INCLUDED IN REVENUE SECTION OF RETURN 3,061,411. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES INCLUDED IN REVENUE SECTION OF RETURN 3,061,411. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| 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 | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER MCBROOM | PersonNm |
| Title | CEO/GEN MGR | TitleTxt |
| Base Compensation Filing Org | $173,543 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $26,500 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $14,865 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $214,908 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE PAYS FOR MEMBERSHIP DUES TO THE ROTARY CLUB OF CASSVILLE FOR JENNIFER MCBROOM. THE AMOUNT IS NOT INCLUDED IN HER W-2 WAGES AS IT IS A CORPORATE MEMBERSHIP AND IS USED ONLY FOR BUSINESS PURPOSES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | EACH PERSON OR BUSINESS PROVIDED SERVICE BY BARRY ELECTRIC COOPERATIVE IS A MEMBER OF THE COOPERATIVE AND IS ENTITLED TO ONE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD IS COMPRISED OF NINE MEMBERS SERVING A THREE YEAR TERM. THREE BOARD MEMBERS COME UP FOR ELECTION EACH YEAR. EVERYONE PURCHASING ELECTRICITY FROM THE COOPERATIVE BECOMES A MEMBER OF THE COOPERATIVE WITH ALL THE RIGHTS AND RESPONSIBILITIES IT ENTAILS. MEMBERS DO NOT HAVE TO BE APPROVED PRIOR TO RECEIVING MEMBERSHIP; HOWEVER, THE BOARD APPROVES THE NEW MEMBERS FOR THE PRIOR MONTH AT THE NEXT MONTH'S MEETING AS PART OF THE CONSENT AGENDA. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES TO THE BY-LAWS MUST BE APPROVED BY A VOTE OF THE MEMBERS AT THE ANNUAL MEETING AFTER IT HAS BEEN DETERMINED THAT A QUORUM IS PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 11B | BEFORE FILING THE RETURN, THE TAX RETURN IS PRESENTED TO AND REVIEWED WITH THE GOVERNING BOARD AT A BOARD MEETING. MOTION FOR FILING OF THE TAX RETURN MUST BE MADE AND APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS. IF THERE IS A CONFLICT, THE BOARD MEMBER WILL REMOVE THEMSELVES FROM ANY DISCUSSION, AS WELL AS ANY VOTE ON THAT SITUATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CEO'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS UTILIZING SALARY DATA FROM A COMPENSATION STUDY. THE CFO'S COMPENSATION IS RECOMMENDED BY THE CEO TO THE BOARD OF DIRECTORS WHO THEN REVEW AND APPROVE THE COMPENSATION UTILIZING SALARY DATA FROM A COMPENSATION STUDY. THE LAST APPROVAL OF COMPENSATION WAS COMPLETED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | EACH PERSON OR BUSINESS WHO HAS ELECTRIC SERVICE WITH BARRY ELECTRIC COOPERATIVE HAS THE RIGHT TO ATTEND THE ANNUAL MEETING AND VOTE ON ANY BY-LAW CHANGES AND BOARD POSITIONS UP FOR ELECTION THAT YEAR. A COPY OF THE BY-LAWS ARE GIVEN TO EACH NEW MEMBER WHEN SERVICE IS SET UP OR TO CURRENT MEMBERS WHEN REQUESTED. CONFLICT OF INTEREST POLICIES ARE GIVEN ORALLY AT EACH ANNUAL MEETING AND ALSO AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. A COPY OF THE FORM 990 IS AVAILABLE TO MEMBERS ON THE WEBSITE AND AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | RETIREMENT GAIN ON CAPITAL CREDITS -721,834. OTHER CHANGES 44,661. |
| FORM 990 PART XII LINE 2C | PROCESS HAS NOT CHANGED FROM PRIOR YEAR |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRY TECHNOLOGY SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4015 MAIN ST PO BOX 307 | AddressLine1Txt |
| City | CASSVILLE | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65625 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431903308 | EIN |
| Primary Activities | EXCESS FIBER SALES | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Total Income | $356,674 | TotalIncomeAmt |
| End Of Year Assets | $669,952 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRY ELECTRIC | BusinessNameLine1Txt |