WEST OREGON ELECTRIC COOPERATIVE INC: Form 990, tax year 2022
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- Organization
- WEST OREGON ELECTRIC COOPERATIVE INC (EIN 93-0324524)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202303199349319090
- 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 | 2023-11-15T14:57:40-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930623286 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALDRICH CPAS AND ADVISORS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930324524 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST OREGON ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 5034293021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 652 ROSE AVENUE | AddressLine1Txt |
| City | VERNONIA | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97064 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL HUGGETT | PersonNm |
| Person Title | CHIEF FINANCIAL OFFICER | PersonTitleTxt |
| Phone | 5034293021 | PhoneNum |
| Signature | 2023-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DANIEL | PersonFirstNm |
| Person Last | HUGGETT | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | RYAN M JOHNSON CPA | PreparerPersonNm |
| PTIN | P01048788 | PTIN |
| Phone | 5035857774 | PhoneNum |
| Preparation | 2023-11-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | 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 | DANIEL HUGGETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 652 ROSE AVENUE | AddressLine1Txt |
| City | VERNONIA | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,336,182 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WESTOREGON.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $13,528,311 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $14,161,172 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12,320,766 | PYInvestmentIncomeAmt |
| CY Investment Income | $175,010 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $25,849,077 | PYTotalRevenueAmt |
| CY Total Revenue | $14,336,182 | 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 | $347,335 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $335,365 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $675,091 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,207,822 | PYOtherExpensesAmt |
| CY Other Expenses | $13,313,756 | CYOtherExpensesAmt |
| PY Total Expenses | $13,543,187 | PYTotalExpensesAmt |
| CY Total Expenses | $14,336,182 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $12,305,890 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $48,302,730 | TotalAssetsBOYAmt |
| Total Assets EOY | $48,491,889 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $22,677,387 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,436,832 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $25,625,343 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,055,057 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | $14,161,172 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $175,010 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL HUGGETT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5034293021 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 652 ROSE AVENUE | AddressLine1Txt |
| City | VERNONIA | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97064 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| PATRICIA JORDAN | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $6,900 | $0 | $0 | |||
| PAUL SEAMONS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $4,200 | $0 | $0 | |||
| JAMES BUXTON | ||||||||
| VICE PRESIDENT | 2.00 | Yes (X) | $3,650 | $0 | $0 | |||
| ROBERT COSTLEY | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $2,850 | $0 | $0 | |||
| JOLENE JONAS | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $6,000 | $0 | $0 | |||
| MARK LUDEMAN | ||||||||
| SECRETARY/TREASURER | 2.00 | Yes (X) | $4,800 | $0 | $0 | |||
| ERIKA PALECK | ||||||||
| PRESIDENT | 2.00 | Yes (X) | $4,350 | $0 | $0 | |||
| BILLIE S KOHLER | ||||||||
| GM/CEO | 40.00 | $174,951 | $0 | $27,111 | Yes (X) | |||
| DANIEL HUGGETT | ||||||||
| CFO | 40.00 | $152,380 | $0 | $48,250 | Yes (X) | |||
| DONALD GROSE | ||||||||
| OPERATION AND ENGINEERING MANAGER | 40.00 | $179,086 | $0 | $60,563 | Yes (X) | |||
| JASON C LIDAY | ||||||||
| LINEMAN | 55.00 | $221,513 | $0 | $24,672 | Yes (X) | |||
| COLTON DEWITT | ||||||||
| LINEMAN | 55.00 | $220,381 | $0 | $22,061 | Yes (X) | |||
| JUSTIN A LEHR | ||||||||
| LINEMAN | 55.00 | $174,806 | $0 | $21,075 | Yes (X) | |||
| TERRY J PIKE | ||||||||
| LINEMAN | 55.00 | $178,652 | $0 | $39,128 | Yes (X) | |||
| KYLE C COTA | ||||||||
| LINEMAN | 55.00 | $203,339 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,537,858 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $242,860 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | 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 |
|---|---|---|---|---|---|
| PNGC | |||||
| 8440 SE SUNNYBROOK BLVD STE 200 | CLACKAMAS | OR | 970155782 | PURCHASED POWER | $3,063,500 |
| DJ'S ELECTRICAL INC | |||||
| PO BOX 289 | PRAIRE | WA | 98606 | HIGH VOLTAGE ELECTRICAL WORK | $1,791,010 |
| ROBINSON BROTHERS CONSTRUCTION | |||||
| 6150 NE 137TH AVE | VANCOUVER | WA | 98682 | RIGHT OF WAY MAINTENANCE | $816,673 |
| YATES LINE CONSTRUCTION COMPANY | |||||
| PO BOX 908 | GARIBALDI | OR | 97118 | POWER LINE CONTRUCTION | $795,593 |
| NRECA | |||||
| PO BOX 207472 | DALLAS | TX | 753207472 | EMPLOYEE BENEFITS | $672,117 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 22 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRIC ENERGY | 221000 | $14,104,059 | $14,104,059 |
| PATRONAGE DIVIDENDS | 221000 | $57,113 | $57,113 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $14,161,172 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $175,010 | TotalRevenueColumnAmt |
| Exclusion | $175,010 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,336,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,161,172 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $175,010 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $347,335 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $675,091 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $786,741 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,251,527 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DISTRIBUTION - MAINTENA | $4,375,852 |
| COST OF POWER | $3,060,157 |
| DISTRIBUTION _ OPERATIO | $2,092,018 |
| ADMIN & GENERAL | $702,573 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,044,888 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,336,182 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,327,823 | BOYAmt |
| EOY | $1,850,710 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,546,324 | BOYAmt |
| EOY | $1,780,135 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,890 | BOYAmt |
| EOY | $717,664 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,175,199 | BOYAmt |
| EOY | $363,881 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,538,978 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $21,805,969 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,133,909 | BOYAmt |
| EOY | $25,733,009 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,126,033 | BOYAmt |
| EOY | $10,156,299 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,504,552 | BOYAmt |
| EOY | $7,890,191 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,302,730 | BOYAmt |
| EOY | $48,491,889 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $837,670 | BOYAmt |
| EOY | $1,238,621 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $20,660,174 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $700,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,839,717 | BOYAmt |
| EOY | $838,037 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,677,387 | BOYAmt |
| EOY | $23,436,832 | 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 | $10,410 | BOYAmt |
| EOY | $10,226 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,187,395 | BOYAmt |
| EOY | $24,585,649 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,538 | BOYAmt |
| EOY | $459,182 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,625,343 | BOYAmt |
| EOY | $25,055,057 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,302,730 | BOYAmt |
| EOY | $48,491,889 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $31,461 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$601,747 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $94,620 | OtherCostOrOtherBasisAmt |
| Book Value | $94,620 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,421,840 | OtherCostOrOtherBasisAmt |
| Depreciation | $809,573 | DepreciationAmt |
| Book Value | $2,612,267 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,022,518 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,996,396 | DepreciationAmt |
| Book Value | $23,026,122 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,733,009 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN ASSOCIATED ORGANIZATIONS | $1,156,299 | C |
| INVESTMENT IN NOTES - CFC | $9,000,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $10,156,299 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CIP | $6,956,905 |
| DEFERRED CHARGES | $933,286 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $7,890,191 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER ADVANCE | $121,332 |
| DEFERRED CREDITS | $2,516 |
| PATRONAGE CAPITAL | $714,189 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $838,037 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FOOTNOTE REGARDING ORGANIZATION LIABILITY FOR UNCERTAIN TAX: THE COOPERATIVE WAS GRANTED AN EXEMPTION FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501 (C)(12) OF THE INTERNAL REVENUE CODE, AND THE COOPERATIVE WAS TAX-EXEMPT THROUGH THE CALENDAR 2020 YEAR. AN EXEMPTION FROM THE STATE OF OREGON CORPORATION EXCISE TAX WAS ALSO PROVIDED TO THE COOPERATIVE THROUGH THE CALENDAR 2020 YEAR. HOWEVER, WOSI AND CBI WERE TAXABLE CORPORATIONS FOR FEDERAL AND STATE PURPOSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASON C LIDAY | ||||||||||||||
| LINEMAN | $221,513 | $0 | $0 | $0 | $0 | $0 | $24,672 | $0 | $0 | $0 | $246,185 | $0 | $0 | $0 |
| COLTON DEWITT | ||||||||||||||
| LINEMAN | $220,381 | $0 | $0 | $0 | $0 | $0 | $22,061 | $0 | $0 | $0 | $242,442 | $0 | $0 | $0 |
| DONALD GROSE | ||||||||||||||
| OPERATION AND ENGINEERING MANAGER | $179,086 | $0 | $0 | $0 | $0 | $0 | $60,563 | $0 | $0 | $0 | $239,649 | $0 | $0 | $0 |
| TERRY J PIKE | ||||||||||||||
| LINEMAN | $178,652 | $0 | $0 | $0 | $0 | $0 | $39,128 | $0 | $0 | $0 | $217,780 | $0 | $0 | $0 |
| KYLE C COTA | ||||||||||||||
| LINEMAN | $203,339 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $203,339 | $0 | $0 | $0 |
| BILLIE S KOHLER | ||||||||||||||
| GM/CEO | $174,951 | $0 | $0 | $0 | $0 | $0 | $27,111 | $0 | $0 | $0 | $202,062 | $0 | $0 | $0 |
| DANIEL HUGGETT | ||||||||||||||
| CFO | $152,380 | $0 | $0 | $0 | $0 | $0 | $48,250 | $0 | $0 | $0 | $200,630 | $0 | $0 | $0 |
| JUSTIN A LEHR | ||||||||||||||
| LINEMAN | $174,806 | $0 | $0 | $0 | $0 | $0 | $21,075 | $0 | $0 | $0 | $195,881 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | BOARD PERFORMS ANNUAL REVIEW OF GM AND SETS NEW SALARY. BOARD PERFORMS ANNUAL REVIEW OF GM AND SETS NEW SALARY. |
| FORM 990, PART VI, SECTION A, LINE 6 | WEST OREGON ELECTRIC COOPERATIVE, INC. (WOEC) HAS APPROXIMTELY 3,800 MEMBERS. EACH OF THESE MEMBERS IS AN OWNER OF WOEC. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ARE DIVIDED INTO 7 GEOGRAPHICAL DISTRICTS OF APPROXIMATE EQUAL PROPORTIONS (1/7) AND ELECT INDIVIDUALS TO REPRESENT THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE BYLAWS OF WOEC MUST BE APPROVED BY THE MEMBERSHIP BY MAJORITY VOTE AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THIS 990 WAS PREPARED BY AN EXTERNAL TAX PREPARER AND REVIEWED BY THE ORGANIZATION'S CFO BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | POLICY 218 AND 110 GOVERN CONFLICT OF INTEREST AND DISCLOSURE. THESE WERE REVIEWED 11/20 AND 2/21 FOR ENFORCEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15 | BOARD PERFORMS ANNUAL REVIEW OF GM AND SETS NEW SALARY. GM SET MANAGERS SALARY WHICH BOARD APPROVES AS PART OF ANNUAL BUDGET. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE |
| FORM 990, PART XI, LINE 9: | PATRONAGE CAPITAL CREDITS RETIRED -949,082. PATRONAGE ALLOCATION TO MEMBERS 347,335. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| COLUMBIA BROADBAND INC | ||||||||||||
| 652 ROSE AVENUE | VERNONIA | OR | 97064 | 680499661 | TELECOM | OR | WEST OREGON SERVICE | C | $71,482 | $311,550 | 1.00000 | 0 |
| WEST OREGON SERVICES INC | ||||||||||||
| 652 ROSE AVENUE | VERNONIA | OR | 97064 | 470857890 | HOLDING COMPANY | OR | WEST OREGON ELECTRIC | C | $15,000 | 1.00000 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | 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 | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV | FormAndLineReferenceDesc |
| Explanation | WEST OREGON SERVICE(WOSI) COLUMBIA BROADBAND (CBB) THE BOARD OF WOEC IS APPOINTED AS THE BOARD OF WOSI AND CBB, BUT ARE NOT COMPENSATED ANY ADDITIONAL AMOUNT. THE OPERATIONS THE TO KEEP THE DORMANT COMPANIES ALIVE ARE CONDUCTED BY THE GM AND CFO WITH NO ADDITIONAL COMPENSATION. CBB DOES PAY FOR SUCH TRANSACTIONS AS NECESSARY BUT NO RENTS OR COSTS ARE CHARGED TO SUBSIDARIES. IN 2022 THE CBB CFO WAS APPOINTED THE SHAREHOLDER REPRESENATIVE TO THE LIGHTSPEED NETWORK BOARD, AN INVESTMENT OF CBB RESULTING IN CBB RECEIVING A BOARD FEE. CBB PAID WOEC A FEE TO OFFSET THE COST OF THE CFO IN ATTENDING. | ExplanationTxt |