2023-11-15T14:57:40-06:00 2022-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2022-01-01 930324524 WEST OREGON ELECTRIC COOPERATIVE INC WEST 5034293021 652 ROSE AVENUE VERNONIA OR 97064 DANIEL HUGGETT CHIEF FINANCIAL OFFICER 5034293021 2023-11-15 1 DANIEL HUGGETT XXX-XX-XXXX 1 RYAN M JOHNSON CPA P01048788 5035857774 2023-11-13 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL HUGGETT 652 ROSE AVENUE VERNONIA OR 97064 14336182 0 X WWW.WESTOREGON.ORG X 1944 OR TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 7 7 26 0 0 0 0 0 13528311 14161172 12320766 175010 0 0 25849077 14336182 0 0 0 347335 335365 675091 0 0 0 13207822 13313756 13543187 14336182 12305890 0 48302730 48491889 22677387 23436832 25625343 25055057 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 16 0 26 1 0 0 0 0 0 0 0 14161172 175010 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X X DANIEL HUGGETT 5034293021 652 ROSE AVENUE VERNONIA OR 97064 PATRICIA JORDAN DIRECTOR 2.00 X 6900 0 0 PAUL SEAMONS DIRECTOR 2.00 X 4200 0 0 JAMES BUXTON VICE PRESIDENT 2.00 X 3650 0 0 ROBERT COSTLEY DIRECTOR 2.00 X 2850 0 0 JOLENE JONAS DIRECTOR 2.00 X 6000 0 0 MARK LUDEMAN SECRETARY/TREASURER 2.00 X 4800 0 0 ERIKA PALECK PRESIDENT 2.00 X 4350 0 0 BILLIE S KOHLER GM/CEO 40.00 X 174951 0 27111 DANIEL HUGGETT CFO 40.00 X 152380 0 48250 DONALD GROSE OPERATION AND ENGINEERING MANAGER 40.00 X 179086 0 60563 JASON C LIDAY LINEMAN 55.00 X 221513 0 24672 COLTON DEWITT LINEMAN 55.00 X 220381 0 22061 JUSTIN A LEHR LINEMAN 55.00 X 174806 0 21075 TERRY J PIKE LINEMAN 55.00 X 178652 0 39128 KYLE C COTA LINEMAN 55.00 X 203339 0 0 1537858 0 242860 15 0 1 0 PNGC 8440 SE SUNNYBROOK BLVD STE 200 CLACKAMAS OR 970155782 PURCHASED POWER 3063500 DJ'S ELECTRICAL INC PO BOX 289 PRAIRE WA 98606 HIGH VOLTAGE ELECTRICAL WORK 1791010 ROBINSON BROTHERS CONSTRUCTION 6150 NE 137TH AVE VANCOUVER WA 98682 RIGHT OF WAY MAINTENANCE 816673 YATES LINE CONSTRUCTION COMPANY PO BOX 908 GARIBALDI OR 97118 POWER LINE CONTRUCTION 795593 NRECA PO BOX 207472 DALLAS TX 753207472 EMPLOYEE BENEFITS 672117 22 SALE OF ELECTRIC ENERGY 221000 14104059 14104059 PATRONAGE DIVIDENDS 221000 57113 57113 14161172 175010 175010 14336182 14161172 0 175010 347335 675091 786741 1251527 DISTRIBUTION - MAINTENA 4375852 COST OF POWER 3060157 DISTRIBUTION _ OPERATIO 2092018 ADMIN & GENERAL 702573 1044888 14336182 1327823 1850710 1546324 1780135 488890 717664 1175199 363881 47538978 21805969 31133909 25733009 1126033 10156299 11504552 7890191 48302730 48491889 837670 1238621 20660174 700000 21839717 838037 22677387 23436832 X 10410 10226 25187395 24585649 427538 459182 25625343 25055057 48302730 48491889 X 0 31461 -601747 X 0 1 X 1 0 94620 94620 3421840 809573 2612267 44022518 20996396 23026122 25733009 INVESTMENT IN ASSOCIATED ORGANIZATIONS 1156299 C INVESTMENT IN NOTES - CFC 9000000 C 10156299 CIP 6956905 DEFERRED CHARGES 933286 7890191 CONSUMER ADVANCE 121332 DEFERRED CREDITS 2516 PATRONAGE CAPITAL 714189 838037 X PART X, LINE 2: 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. 1 0 0 0 JASON C LIDAY LINEMAN 221513 0 0 0 0 0 24672 0 0 0 246185 0 0 0 COLTON DEWITT LINEMAN 220381 0 0 0 0 0 22061 0 0 0 242442 0 0 0 DONALD GROSE OPERATION AND ENGINEERING MANAGER 179086 0 0 0 0 0 60563 0 0 0 239649 0 0 0 TERRY J PIKE LINEMAN 178652 0 0 0 0 0 39128 0 0 0 217780 0 0 0 KYLE C COTA LINEMAN 203339 0 0 0 0 0 0 0 0 0 203339 0 0 0 BILLIE S KOHLER GM/CEO 174951 0 0 0 0 0 27111 0 0 0 202062 0 0 0 DANIEL HUGGETT CFO 152380 0 0 0 0 0 48250 0 0 0 200630 0 0 0 JUSTIN A LEHR LINEMAN 174806 0 0 0 0 0 21075 0 0 0 195881 0 0 0 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. COLUMBIA BROADBAND INC 652 ROSE AVENUE VERNONIA OR 97064 680499661 TELECOM OR WEST OREGON SERVICE C 71482 311550 1.00000 0 WEST OREGON SERVICES INC 652 ROSE AVENUE VERNONIA OR 97064 470857890 HOLDING COMPANY OR WEST OREGON ELECTRIC C 15000 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV 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.