BUTLER RURAL ELEC COOPERATIVE ASSN INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BUTLER RURAL ELEC COOPERATIVE ASSN INC (EIN 48-0157067)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202443169349304749
- 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 | 2024-11-11T15:38:54-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 743040374 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kelso Lynch PC PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6700 Squibb Rd Ste 215 | AddressLine1Txt |
| City | Mission | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 662023252 | 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 | 480157067 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Butler Rural Electric Coop Assoc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUTL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 1242 | AddressLine1Txt |
| City | El Dorado | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67042 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kevin Brownlee | PersonNm |
| Person Title | General Manager | PersonTitleTxt |
| Phone | 3163212205 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | George Lynch | PreparerPersonNm |
| PTIN | P00187596 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Preparation | 2024-11-11 | 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 | Kevin Brownlee | PrincipalOfficerNm |
| Gross Receipts | $31,186,777 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.butler.coop | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | To Provide reliable electric power, broadband communication services and other related services to members at the most affordable cost | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 47 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $2,883,493 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $27,818,945 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $27,868,642 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,514 | PYInvestmentIncomeAmt |
| CY Investment Income | $24,041 | CYInvestmentIncomeAmt |
| PY Other Revenue | $194,924 | PYOtherRevenueAmt |
| CY Other Revenue | $410,601 | CYOtherRevenueAmt |
| PY Total Revenue | $28,060,383 | PYTotalRevenueAmt |
| CY Total Revenue | $31,186,777 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $675 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $928,915 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $692,264 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,190,528 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,639,269 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $24,076,989 | PYOtherExpensesAmt |
| CY Other Expenses | $25,971,751 | CYOtherExpensesAmt |
| PY Total Expenses | $28,197,107 | PYTotalExpensesAmt |
| CY Total Expenses | $28,303,284 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$136,724 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,883,493 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $107,637,815 | TotalAssetsBOYAmt |
| Total Assets EOY | $121,809,676 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $84,687,088 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $98,174,593 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,950,727 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,635,083 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To Provide reliable electric power, broadband communication services and other related services to members at the most affordable cost | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $22,341,411 | ExpenseAmt |
| Desc | Cooperative sells and distributed electricity to its members/meters on a cooperative basis through the allocation of patronage capital. There were 7,748 active services at year end | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,961,873 | ExpenseAmt |
| Desc | Broadband Division - A separate division of the cooperative was created to provide broadband internet services to its members throught the construction of a fiber optic and wireless network. The construction and startup phase of the broadband division began in 2017. The first connection began receiving service during 2018. Fiber optic broadband services of the division will be provided to members on a patronage basis through the allocation of patronage capital to the extent of margins for such division | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $28,303,284 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $27,737,700 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,182,157 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jamin Will | PersonNm |
| Phone | 3163215025 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1242 | AddressLine1Txt |
| City | El Dorado | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67042 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Kevin Brownlee | ||||||||
| CEO | 39.00 | 0.00 | Yes (X) | $212,942 | $0 | $114,204 | ||
| Alan Harper | ||||||||
| Manager of Operations | 35.00 | 0.00 | Yes (X) | $117,876 | $0 | $132,428 | ||
| Mark Anders | ||||||||
| Area ForemanLineman | 40.00 | 0.00 | $118,919 | $0 | $85,334 | Yes (X) | ||
| Aaron Yoder | ||||||||
| Journeyman Lineman | 36.00 | 0.00 | $105,142 | $0 | $68,182 | Yes (X) | ||
| Luke Roush | ||||||||
| Journeyman Lineman | 39.00 | 0.00 | $104,580 | $0 | $66,341 | Yes (X) | ||
| Tyler Haney | ||||||||
| Journeyman Lineman | 37.00 | 0.00 | $108,022 | $0 | $60,774 | Yes (X) | ||
| Wendy McAdoo | ||||||||
| VP of Admin and Finance | 0.00 | 35.00 | Yes (X) | $119,740 | $0 | $31,717 | ||
| Ben Roth | ||||||||
| Journeyman Lineman | 35.00 | 0.00 | $107,117 | $0 | $39,642 | Yes (X) | ||
| Kevin Bittner | ||||||||
| CROCOO | 29.00 | 0.00 | Yes (X) | $23,639 | $0 | $0 | ||
| Ron Oelkers | ||||||||
| Trustee | 8.00 | 0.00 | $6,870 | $0 | $0 | Yes (X) | ||
| Gerald Staab | ||||||||
| Vice President | 6.00 | 0.00 | Yes (X) | $3,625 | $0 | $0 | Yes (X) | |
| Dean Thompson | ||||||||
| SecretaryTreasurer | 3.00 | 0.00 | Yes (X) | $3,025 | $0 | $0 | Yes (X) | |
| Gary Hill | ||||||||
| Trustee | 3.00 | 0.00 | $2,775 | $0 | $0 | Yes (X) | ||
| Boyd Ray | ||||||||
| Trustee | 3.00 | 0.00 | $2,575 | $0 | $0 | Yes (X) | ||
| Josh Harder | ||||||||
| Trustee | 3.00 | 0.00 | $1,975 | $0 | $0 | Yes (X) | ||
| Sheri Claassen | ||||||||
| President | 12.00 | 0.00 | Yes (X) | $1,825 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,040,647 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $598,622 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Ervin Cable Construction LLC | |||||
| 450 Pryor Blvd | Sturgis | KY | 42459 | Construction Fiber | $5,199,440 |
| Conexon LLC | |||||
| 2001 Grand Blvd Suite 700 | Kansas City | MO | 64108 | Fiber Project Mgr | $971,301 |
| MDR Construction | |||||
| 621 East Baylis Chapel Road | Columbia | MS | 39429 | CPF Installation | $875,289 |
| Elite Cutover Connections | |||||
| 505 West Main St | Cameron | WI | 54822 | Support Service | $762,256 |
| Solida Tree Service | |||||
| PO Box 421 | Phillipsburg | KS | 67661 | Tree Trimming | $393,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,883,493 | GovernmentGrantsAmt |
| Total Contributions | $2,883,493 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sale of Electricity | 221000 | $21,608,837 | $21,608,837 |
| Broadband Services | 517000 | $5,816,983 | $5,816,983 |
| Capital Credits | 221000 | $335,704 | $335,704 |
| Other Operating | 221000 | $107,118 | $107,118 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $27,868,642 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,041 | TotalRevenueColumnAmt |
| Exclusion | $24,041 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $57,246 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $57,246 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,246 | TotalRevenueColumnAmt |
| Exclusion | $57,246 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Non-Operating | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $353,355 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $353,355 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $353,355 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,186,777 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,221,997 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $81,287 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $692,264 | TotalAmt |
| Program Services | $692,264 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $775,216 | TotalAmt |
| Program Services | $775,216 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $864,053 | TotalAmt |
| Program Services | $864,053 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,676,180 | TotalAmt |
| Program Services | $3,676,180 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,392,548 | TotalAmt |
| Program Services | $4,392,548 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Cost of Power | $12,507,702 | $12,507,702 |
| Cost of Broadband | $782,321 | $782,321 |
| Distribution | $1,779,492 | $1,779,492 |
| Consumer Services | $844,504 | $844,504 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,989,004 | TotalAmt |
| Program Services | $1,989,004 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,303,284 | TotalAmt |
| Program Services | $28,303,284 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $762,249 | BOYAmt |
| EOY | $1,096,455 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,871,535 | BOYAmt |
| EOY | $2,645,147 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $544,932 | BOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,953,730 | BOYAmt |
| EOY | $2,208,679 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,336 | BOYAmt |
| EOY | $487,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $134,695,438 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,829,112 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,330,525 | BOYAmt |
| EOY | $103,866,326 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,313,936 | BOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $11,505,586 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $482,572 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,637,815 | BOYAmt |
| EOY | $121,809,676 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,552,361 | BOYAmt |
| EOY | $3,731,723 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,607 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $73,891,068 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,718,069 | BOYAmt |
| EOY | $19,312,692 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,405,051 | BOYAmt |
| EOY | $1,239,110 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,687,088 | BOYAmt |
| EOY | $98,174,593 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,950,727 | BOYAmt |
| EOY | $23,635,083 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,950,727 | BOYAmt |
| EOY | $23,635,083 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,637,815 | BOYAmt |
| EOY | $121,809,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,883,493 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$2,199,137 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $820,163 | OtherCostOrOtherBasisAmt |
| Book Value | $820,163 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,138,941 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,065,609 | DepreciationAmt |
| Book Value | $3,073,332 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $129,736,334 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,763,503 | DepreciationAmt |
| Book Value | $99,972,831 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $103,866,326 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Investment in Assoc Organizations | $10,527,212 | C |
| Subordinated Certificates | $590,128 | C |
| Other Investments | $388,246 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $11,505,586 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Consumer Deposits | $188,787 |
| Employee Accrued Vacations | $127,132 |
| Customer Prepayments | $245,153 |
| Deferred Credits | $457,367 |
| Other Liabilities | $220,671 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,239,110 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Footnote for uncertain tax position under FIN 48 (Part X) | FormAndLineReferenceDesc |
| Explanation | An evaluation of whether or not it has any uncertain tax positions is determined on an annual basis by the Association. While both entities believe they have adequately provided for all tax positions, amounts asserted by taxing authorities could be different than the positions taken by either entity. Both entities recognize any interest and penalties assessed by taxing authorities in income tax expense and, with few exceptions, are no longer subject to federal, state, or local income tax examinations by tax authorities for years before 2020. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| Kevin Brownlee | ||||
| CEO | $212,942 | $87,581 | $26,623 | $327,146 |
| Wendy McAdoo | ||||
| VP of Admin and Finance | $119,740 | $29,057 | $2,660 | $151,457 |
| Alan Harper | ||||
| Manager of Operations | $117,876 | $107,950 | $24,478 | $250,304 |
| Mark Anders | ||||
| Area ForemanLineman | $118,919 | $59,960 | $25,374 | $204,253 |
| Tyler Haney | ||||
| Journeyman Lineman | $108,022 | $35,467 | $25,307 | $168,796 |
| Aaron Yoder | ||||
| Journeyman Lineman | $105,142 | $42,875 | $25,307 | $173,324 |
| Luke Roush | ||||
| Journeyman Lineman | $104,580 | $41,060 | $25,281 | $170,921 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Organizational document changes Part VI line 4 | During the Year, the cooperatives bylaws were amended. The following is a summary of the change:Education requirement of trustees was updated |
| Members or stockholder classes and rights Part VI line 6 | The coooperative was formed by the members to provide electric service at cost on a cooperative basis |
| Member election for additional members Part VI line 7a | The Members of the Cooperative vote on the Board of Trustees. Elections are done on a one member one vote basis |
| Governing body decisions Part VI line 7b | The following acts require approval of the members of the Cooperative:1. Dissolution/Liquidation of the Cooperative2. Merger or consolidation of the Cooperative with another organization3. Disposal of a substantial portion of the Cooperatives assets4. Amendment to the Article of Incorporation5. Amendment to the Bylaws |
| Form 990 governing body review Part VI line 11 | Management presents a copy of the Form 990 to the Board for discussion and review prior to filing. |
| Conflict of interest policy compliance Part VI line 12c | On an annual basis, the Board of Trustee and employees review the conflict of interest policy. Trustee and employee officers are required to disclose any action or situation that might violate the policy to the full Board of Trustee as soon as possible |
| CEO executive director top management comp Part VI line 15a | The Board of Trustee use the expertise of a compensation survey when determining the compensation of the General Manager. The survey shows comparative salaries for General Managers from similarly situated Cooperatives |
| Other officer or key employee compensation Part VI line 15b | The Board and the General Manager use the expertise of a compensation survey when determing the compensation of the Cooperatives other employees that met the definition of Officer and Key Employees, if any. The survey includes salaries from similarly situated cooperatives throughout the state and the nation. |
| Governing documents etc available to public Part VI line 19 | The Cooperative will provide a complete copy of its governing documents, conflict of interest policy, and audited financial statements to any member who requests a copy of any such document. Annually, the Cooperative provides a summarized copy of the audited financial statements to the members of the Cooperative with the annual report. The bylaws can also be found on the Cooperatives website |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Margins Assigned to Members $ 692,264Captial Credits Retired $ -7,631Other Changes $ -277Grants Received for Plant $ 2,883,493Total $-2,199,137 |
| Part IX response or note to any line in Part IX | The instructions to the 2023 Form 990 indicate that organizations exempt under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of the Form 990. The Cooperative has interpreted the words patronage dividends paid in the instructions to mean margins that are assigned or assignable to the members. The Cooperative assigns the net margins to its members each year. Therefore, the amount listed in Part IX, Line 4 represents the net margins assignable to the members for the calendar year ended December 31, 2023. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Regional Media Corporation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 216 S Vine Street | AddressLine1Txt |
| City | El Dorado | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67042 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 481043304 | EIN |
| Primary Activities | Broadband Services | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Butler Rural Electric Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Share Of Total Income | $3,363,281 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $3,215,550 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| Regional Media Corporation | |
| n | NA - Less than 50000 |
| Regional Media Corporation | |
| o | NA - Less than 50000 |
| Regional Media Corporation | |
| p | Intercompany Payments |