VIGILANTE ELECTRIC COOPERATIVE INC: Form 990, tax year 2022
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- Organization
- VIGILANTE ELECTRIC COOPERATIVE INC (EIN 81-0152585)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-05-15
- IRS object ID
- 202301359349301925
- Schema version
- 2022v5.0
- 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 | 2023-05-15T10:01:03-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810386935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMERS MCNEA & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 AVANTA WAY SUITE 1 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810152585 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIGILANTE ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | VIGI | BusinessNameControlTxt |
| Phone | 4066832327 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1049 | AddressLine1Txt |
| City | DILLON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 597251049 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NORM TEBAY | PersonNm |
| Person Title | SECRETARY /TREASURER | PersonTitleTxt |
| Phone | 4066832327 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NORM | PersonFirstNm |
| Person Last | TEBAY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN F VAN STEELAND | PreparerPersonNm |
| PTIN | P00481262 | PTIN |
| Phone | 4066522320 | PhoneNum |
| Preparation | 2023-05-10 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROLLIE MILLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 E BANNACK | AddressLine1Txt |
| City | DILLON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59725 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,268,406 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.VEC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRICAL SERVICES AND UTILITIES TO APPROXIMATELY 6,541 MEMBERS AND PATRONS LOCATED IN THE SOUTHWESTERN PORTION OF MONTANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,121,258 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,136,993 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,785,233 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,805,520 | CYProgramServiceRevenueAmt |
| PY Investment Income | $85,239 | PYInvestmentIncomeAmt |
| CY Investment Income | $147,339 | CYInvestmentIncomeAmt |
| PY Other Revenue | $964,719 | PYOtherRevenueAmt |
| CY Other Revenue | $1,315,547 | CYOtherRevenueAmt |
| PY Total Revenue | $15,835,191 | PYTotalRevenueAmt |
| CY Total Revenue | $17,268,406 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $787,379 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $761,539 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $805,039 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $820,657 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,380,649 | PYOtherExpensesAmt |
| CY Other Expenses | $14,753,046 | CYOtherExpensesAmt |
| PY Total Expenses | $14,973,067 | PYTotalExpensesAmt |
| CY Total Expenses | $16,335,242 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $862,124 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $933,164 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $51,763,273 | TotalAssetsBOYAmt |
| Total Assets EOY | $50,775,311 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,393,423 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,472,297 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $22,369,850 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $23,303,014 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN THE SOUTHWESTERN PORTION OF MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COOPERATIVE ACTIVITES ARE DIRECTLY RELATED TO THE TRANSMISSION AND DISTRIBUTION OF ELECTRICAL SERVICES AND UTILITIES TO APPROXIMATELY 6,541 MEMBERS AND PATRONS LOCATED IN SOUTHWESTERN MONTANA | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 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 | 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 |
| IRP Document | 151 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 26 | 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 | $17,757,472 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,210,992 | 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 | 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 | RAQUEL RENO-MORAST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4066832327 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 E BANNACK | AddressLine1Txt |
| City | DILLON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59725 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ALLEN MARTINELL | ||||||||
| DIRECTOR | 3.85 | 2.04 | Yes (X) | $23,711 | $0 | $0 | ||
| ANDY JOHNSON | ||||||||
| VICE PRESIDENT | 2.19 | 0.23 | Yes (X) | $31,244 | $0 | $0 | Yes (X) | |
| COLT HIGH | ||||||||
| DIRECTOR | 2.50 | 0.77 | Yes (X) | $16,388 | $0 | $0 | ||
| TOM HELM | ||||||||
| DIRECTOR | 4.31 | 0.00 | Yes (X) | $30,994 | $0 | $0 | ||
| NORMAN E TEBAY | ||||||||
| DIRECTOR | 2.67 | 1.46 | Yes (X) | $21,040 | $0 | $0 | ||
| DEAN HANSON | ||||||||
| DIRECTOR | 3.10 | 0.25 | Yes (X) | $31,994 | $0 | $0 | ||
| DEAN PETERSON | ||||||||
| DIRECTOR | 4.29 | 1.25 | Yes (X) | $33,762 | $0 | $0 | ||
| CHEYENNE GARRISON | ||||||||
| PRESIDENT | 3.15 | 1.88 | Yes (X) | $33,687 | $0 | $0 | Yes (X) | |
| TOM MITCHELL | ||||||||
| SECRETARY-TREASURER | 2.35 | 0.46 | Yes (X) | $31,494 | $0 | $0 | Yes (X) | |
| ROLLIE MILLER | ||||||||
| GENERAL MANAGER | 40.00 | $209,415 | $0 | $78,330 | Yes (X) | |||
| RAQUEL RENO-MORAST | ||||||||
| OFFICE MANAGER | 40.00 | $113,060 | $0 | $56,644 | Yes (X) | |||
| GARY FERRIS | ||||||||
| MANAGER OF ENGINEERING | 40.00 | $126,000 | $0 | $42,214 | Yes (X) | |||
| TYLER ARNIO | ||||||||
| LINEMAN | 40.00 | $108,641 | $0 | $38,038 | Yes (X) | |||
| JOHN J MOOS | ||||||||
| LINEMAN | 40.00 | $119,053 | $0 | $33,347 | Yes (X) | |||
| CHARLES D WHARTON | ||||||||
| LINEMAN | 40.00 | $111,815 | $0 | $39,409 | Yes (X) | |||
| JUSTIN H BAIR | ||||||||
| LINE SUPERINTENDENT | 40.00 | $126,778 | $0 | $62,498 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,169,076 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $350,480 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WESTERN LINE BUILDERS | |||||
| 525 WESTERN STREET | WELLS | NV | 89835 | CONSTRUCTION PLANT | $1,237,414 |
| NATIONAL INFORMATION SOLUTIONS COOPERATI | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | COMPUTER INFORMATION SERVICES | $136,131 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ELECTRICAL REVENUES | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $15,805,520 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,805,520 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,805,520 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $147,339 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $147,339 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $17,108 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $17,108 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,108 | TotalRevenueColumnAmt |
| Exclusion | $17,108 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| EQUITY INCOME - LLC | 221000 | $1,121,258 | $1,121,258 | ||
| PATRONAGE CAPITAL INCOME | 221000 | $73,134 | $73,134 | ||
| TRANSMISSION WHEELING | 221000 | $53,114 | $53,114 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,933 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,933 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,298,439 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,268,406 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,076,926 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,121,258 | UnrelatedBusinessRevenueAmt |
| Exclusion | $70,222 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,539 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $711,763 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,849 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,045 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,750 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,800 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,529 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,339 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,323 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,684 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,975 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,639 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $686,526 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,681,701 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,622 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INCOME TAXES- MONTANA E | $195,500 |
| PURCHASED POWER | $7,911,643 |
| DISTRIBUTION OPERATIONS | $1,789,077 |
| DISTRIBUTION MAINTENANC | $1,283,251 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,043,687 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,335,242 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,939 | BOYAmt |
| EOY | $297,612 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,793,907 | BOYAmt |
| EOY | $10,800,110 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $783,487 | BOYAmt |
| EOY | $1,394,867 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,083,663 | BOYAmt |
| EOY | $2,660,710 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,025 | BOYAmt |
| EOY | $1,313 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $62,501,675 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,742,598 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,247,646 | BOYAmt |
| EOY | $32,759,077 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,361,048 | BOYAmt |
| EOY | $1,611,048 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $986,838 | BOYAmt |
| EOY | $1,000,391 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,720 | BOYAmt |
| EOY | $250,183 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,763,273 | BOYAmt |
| EOY | $50,775,311 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,127,425 | BOYAmt |
| EOY | $792,249 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,580,497 | BOYAmt |
| EOY | $24,544,838 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,685,501 | BOYAmt |
| EOY | $2,135,210 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,393,423 | BOYAmt |
| EOY | $27,472,297 | 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 | $10,737,530 | BOYAmt |
| EOY | $11,403,184 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,632,320 | BOYAmt |
| EOY | $11,899,830 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,369,850 | BOYAmt |
| EOY | $23,303,014 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,763,273 | BOYAmt |
| EOY | $50,775,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $933,164 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $469,587 | OtherCostOrOtherBasisAmt |
| Book Value | $469,587 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,190,503 | OtherCostOrOtherBasisAmt |
| Depreciation | $732,580 | DepreciationAmt |
| Book Value | $457,923 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,760,847 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,913,450 | DepreciationAmt |
| Book Value | $847,397 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $57,080,738 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,096,568 | DepreciationAmt |
| Book Value | $30,984,170 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $32,759,077 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS- CAPITAL CREDITS & ADVANCES | $168,179 |
| CUSTOMER DEPOSITS | $298,850 |
| ACCRUED EXPENSES | $1,159,387 |
| DEFERRED INCOME TAXES | $286,210 |
| CUSTOMERS ENERGY PREPAYMENTS | $222,584 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,135,210 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,038,686 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1,770,280 | OtherRevenueAmt |
| Revenue Not Reported | $1,770,280 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,268,406 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,268,406 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,573,702 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,573,702 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $761,540 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $761,540 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,335,242 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT DECEMBER 31, 2022. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CONTRIBUTION IN AID OF CONSTRUCTION RECEIVED FROM MEMBERS FOR PLANT CONSTRUC |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CAPITAL CREDITS PAID TO MEMBERS- MEMBERS BENEFITS |
| PART VI LINE 1E OTHER PROPERTY | PART VI- LINE 1E-OTHER PROPERTY- INCLUDES $5,839,846 OF TRANSMISSION POLES, WIRE AND STATION EQUIPMENT; $50,296,131 OF DISTRIBUTION STATION EQUIPMENT, POLES, WIRE, TRANSFORMERS AND METERS; $295,639 OF CONSTRUCTION WORK IN PROCESS AND INTANGIBLE PLANT OF $649,122. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROLLIE MILLER | ||||||||||||||
| GENERAL MANAGER | $209,415 | $0 | $0 | $0 | $0 | $0 | $54,289 | $0 | $24,041 | $0 | $287,745 | $0 | $0 | $0 |
| JUSTIN H BAIR | ||||||||||||||
| LINE SUPERINTENDENT | $126,778 | $0 | $0 | $0 | $0 | $0 | $36,087 | $0 | $26,411 | $0 | $189,276 | $0 | $0 | $0 |
| RAQUEL RENO-MORAST | ||||||||||||||
| OFFICE MANAGER | $113,060 | $0 | $0 | $0 | $0 | $0 | $32,603 | $0 | $24,041 | $0 | $169,704 | $0 | $0 | $0 |
| GARY FERRIS | ||||||||||||||
| MANAGER OF ENGINEERING | $126,000 | $0 | $0 | $0 | $0 | $0 | $30,304 | $0 | $11,910 | $0 | $168,214 | $0 | $0 | $0 |
| JOHN J MOOS | ||||||||||||||
| LINEMAN | $119,053 | $0 | $0 | $0 | $0 | $0 | $18,146 | $0 | $15,201 | $0 | $152,400 | $0 | $0 | $0 |
| CHARLES D WHARTON | ||||||||||||||
| LINEMAN | $111,815 | $0 | $0 | $0 | $0 | $0 | $24,208 | $0 | $15,201 | $0 | $151,224 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE HAS 6,541 ELIGIBLE VOTING MEMBERS AT DECEMBER 31, 2022. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN MARCH OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED BY THE MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT AND SECRETARY/TREASURER. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH BOARD MEMBER CERTIFIES ANY CONFLICT OF INTEREST AND NECESSARY DISCLOSURES WHICH IS DOCUMENTED IN THE MONTHLY BOARD MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS SETS WAGES USING MONTANA STATEWIDE ORGANIZATION-MONTANA ELECTRIC COOPERATIVE ASSOICATION (MECA) ANNUAL SALARY SURVEY WHICH LISTS THE SALARY RANGE FOR ALL COOPERATIVE JOB BY CLASSIFICATION. THE COOPERATIVE LINEMEN SALARIES ARE ESTABLISHED BY A SIGNED COLLECTIVELY BARGAINED UNION CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS- RUS FORM 7 - ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE. ALSO BYLAWS AND HANDBOOKS ARE GIVEN TO EVERY NEW MEMBER. |
| PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONTANA ENERGY ALLIANCE LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 CLEVERLEY DRIVE | AddressLine1Txt |
| City | DILLON | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59725 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810541628 | EIN |
| Primary Activities | SALE OF PROPANE AND PROPANE SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIGILANTE ELECTRIC COOPERATIVE INC OWNS 50 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | PROPANE SALES | PredominantIncomeTypeTxt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.50000 | OwnershipPct |
| 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 | 0 | 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 | 0 | 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 | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| MONTANA ENERGY ALLIANCE PAID VIGILANTE ELECTRIC FOR PROPANE TANK STORAGE | ||
| Q | $5,400 | COST |
| MONTANA ENERGY ALLIANCE PAID PARTNERSHIP DISTRIBUTIONS OF PROFITS | ||
| S | $871,258 | DISTRIBUTION- CASH |