BIG BEND ELECTRIC COOPERATIVE INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- BIG BEND ELECTRIC COOPERATIVE INC (EIN 91-0145523)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-04
- IRS object ID
- 202221249349302567
- Schema version
- 2021v4.0
- 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 | 2022-05-04T15:32:40-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260152208 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DECORIA BLAIR & TEAGUE PS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7307 N DIVISION ST STE 222 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99208 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910145523 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Big Bend Electric Cooperative Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGB | BusinessNameControlTxt |
| Phone | 5096591700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 348 | AddressLine1Txt |
| City | Ritzville | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99169 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Yvette Armstrong | PersonNm |
| Person Title | General Manager/CEO | PersonTitleTxt |
| Signature | 2022-04-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Yvette | PersonFirstNm |
| Person Last | Armstrong | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Brandon J Blair | PreparerPersonNm |
| PTIN | P01966667 | PTIN |
| Phone | 5093282229 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Yvette Armstrong | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 348 | AddressLine1Txt |
| City | Ritzville | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99169 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $40,611,980 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.bbec.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | Sale of Electric Energy | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,132,419 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $40,172,540 | CYProgramServiceRevenueAmt |
| PY Investment Income | $361,761 | PYInvestmentIncomeAmt |
| CY Investment Income | $298,273 | CYInvestmentIncomeAmt |
| PY Other Revenue | $145,680 | PYOtherRevenueAmt |
| CY Other Revenue | $141,100 | CYOtherRevenueAmt |
| PY Total Revenue | $39,639,860 | PYTotalRevenueAmt |
| CY Total Revenue | $40,611,913 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,164,174 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,274,952 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,375,717 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,615,115 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $28,738,208 | PYOtherExpensesAmt |
| CY Other Expenses | $27,423,573 | CYOtherExpensesAmt |
| PY Total Expenses | $39,278,099 | PYTotalExpensesAmt |
| CY Total Expenses | $40,313,640 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $361,761 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $298,273 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $67,222,334 | TotalAssetsBOYAmt |
| Total Assets EOY | $77,547,194 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,506,402 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,899,270 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $53,715,932 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $56,647,924 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Sale of Electric Energy | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | SUPPLY OF ELECTRIC ENERGY TO RURAL CUSTOMERS IN SPARSELY POPULATED AREAS | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | 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 | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 | Yes (true) | 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 | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 41 | 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 | $41,167,229 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $286,927 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Yvette Armstrong | PersonNm |
| Phone | 5096591700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 348 | AddressLine1Txt |
| City | Ritzville | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99169 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Yvette Armstrong | |||||||
| Gen. Mgr./CEO | 50.00 | 0.00 | Yes (X) | $252,012 | $0 | $107,945 | |
| Shannon Phillips | |||||||
| 50.00 | 0.00 | $195,345 | $0 | $95,594 | |||
| Duane Johnson | |||||||
| 50.00 | 0.00 | $176,360 | $0 | $89,920 | |||
| Mark Hay | |||||||
| 50.00 | 0.00 | $174,076 | $0 | $70,643 | |||
| Rob Yager | |||||||
| 50.00 | 0.00 | $170,479 | $0 | $63,147 | |||
| Thomas Ramirez | |||||||
| 50.00 | 0.00 | $164,534 | $0 | $58,876 | |||
| Ken Story | |||||||
| President | 6.00 | 0.00 | Yes (X) | $14,289 | $0 | $0 | Yes (X) |
| Dennis Swinger Sr | |||||||
| Trustee | 6.00 | 0.00 | $13,740 | $0 | $0 | Yes (X) | |
| Curtis Dahl | |||||||
| Trustee | 6.00 | 0.00 | $13,740 | $0 | $0 | Yes (X) | |
| Rhody Hayes | |||||||
| Secretary | 6.00 | 0.00 | Yes (X) | $13,740 | $0 | $0 | Yes (X) |
| Greg Galbreath | |||||||
| Trustee | 6.00 | 0.00 | $13,740 | $0 | $0 | Yes (X) | |
| Lyle Holt | |||||||
| Trustee | 6.00 | 0.00 | $13,640 | $0 | $0 | Yes (X) | |
| Stacy Kniveton | |||||||
| Treasurer | 6.00 | 0.00 | Yes (X) | $13,640 | $0 | $0 | Yes (X) |
| John Harder | |||||||
| Vice President | 6.00 | 0.00 | Yes (X) | $13,539 | $0 | $0 | Yes (X) |
| Brandon Spencer | |||||||
| Trustee | 6.00 | 0.00 | $9,126 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,252,000 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $486,125 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 22 | 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 |
|---|---|---|---|---|---|
| DJs Electrical Inc | |||||
| PO Box 289 | Brush Prairie | WA | 98606 | Line Construction | $1,837,497 |
| Basin Tree Service | |||||
| 1302 Hwy 28 | Ephrata | WA | 98823 | Tree Trimming and Removal | $263,112 |
| Schweitzer Engineering Laboratories Inc | |||||
| PO Box 956045 | St Louis | MO | 63195 | Engineering | $164,668 |
| Riverline Power | |||||
| 22105B NE 72nd Ave | Battle Ground | WA | 98604 | Line Construction | $910,565 |
| NISC | |||||
| PO Box 1147 | Mandan | ND | 58554 | Software Support | $166,779 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Electricity Sales | 221000 | $39,957,985 | $39,957,985 |
| Other Electric Revenues | 221000 | $214,555 | $214,555 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $40,172,540 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $118,298 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,473 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $86,825 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $141,100 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $141,100 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $141,100 | TotalRevenueColumnAmt |
| Exclusion | $141,100 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $180,042 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $67 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $179,975 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $179,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $179,975 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other non-operating rev | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $40,611,913 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,383,988 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $227,925 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,274,952 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $479,151 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,369,523 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,129,744 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,303,092 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,605 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,534 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,500 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,441 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,290 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,833 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,370 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,916 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,621,468 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,559 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of power | $19,615,095 |
| Admin and general | $4,612,693 |
| Distribution - maintenance | $2,772,004 |
| Distribution - operations | $2,253,023 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$5,801,153 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,313,640 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $994,602 | BOYAmt |
| EOY | $637,481 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,026,724 | BOYAmt |
| EOY | $14,347,265 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,019,802 | BOYAmt |
| EOY | $6,478,665 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,497,840 | BOYAmt |
| EOY | $4,476,659 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,899 | BOYAmt |
| EOY | $469,022 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $101,970,655 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $52,242,741 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,747,826 | BOYAmt |
| EOY | $49,727,914 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,625,641 | BOYAmt |
| EOY | $1,410,188 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,222,334 | BOYAmt |
| EOY | $77,547,194 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,117,347 | BOYAmt |
| EOY | $5,533,678 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,752 | BOYAmt |
| EOY | $441,105 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,060,303 | BOYAmt |
| EOY | $8,924,487 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,506,402 | BOYAmt |
| EOY | $20,899,270 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $897 | BOYAmt |
| EOY | $897 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,715,035 | BOYAmt |
| EOY | $56,647,027 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,715,932 | BOYAmt |
| EOY | $56,647,924 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,222,334 | BOYAmt |
| EOY | $77,547,194 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $298,273 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,633,719 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $2,500 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $2,500 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $2,500 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (true) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WECPAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 7219 | AddressLine1Txt |
| City | Olympia | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98507 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911236389 | EIN |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I-A, Line 1 - Direct and Indirect Political Campaign Activities | FormAndLineReferenceDesc |
| Explanation | Contributions to the Washington Electric Cooperative PAC. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | Yes (true) | AgentTrusteeEtcInd |
| Beginning Balance | $3,458 | BeginningBalanceAmt |
| Additions During Year | $44,140 | AdditionsDuringYearAmt |
| Distributions During Year | $44,500 | DistributionsDuringYearAmt |
| Ending Balance | $3,098 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,176,691 | OtherCostOrOtherBasisAmt |
| Book Value | $1,176,691 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,358,060 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,792,607 | DepreciationAmt |
| Book Value | $1,565,453 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,374,409 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,885,646 | DepreciationAmt |
| Book Value | $2,488,763 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $91,061,495 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,564,488 | DepreciationAmt |
| Book Value | $44,497,007 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $49,727,914 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred credits | $292,164 |
| Postretirement benefits | $8,632,323 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,924,487 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $40,611,913 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $40,611,913 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $40,611,913 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $35,038,688 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $35,038,688 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,274,952 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,274,952 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $40,313,640 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib | The organization offers members to round up their monthly billings to support a non-profit organization, Caring Neighbors. Donations received from members for Caring Neighbors is remitted on a quarterly basis. |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | Patronage capital to be allocated $5274952 |
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 | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | TitleTitleTxt |
|---|---|---|---|---|
| Duane Johnson | ||||
| $176,360 | $61,469 | $28,451 | $266,280 | |
| Mark Hay | ||||
| $174,076 | $48,521 | $22,122 | $244,719 | |
| Rob Yager | ||||
| $170,479 | $37,182 | $25,965 | $233,626 | |
| Shannon Phillips | ||||
| $195,345 | $66,983 | $28,611 | $290,939 | |
| Thomas Ramirez | ||||
| $164,534 | $33,054 | $25,822 | $223,410 | |
| Yvette Armstrong | ||||
| $252,012 | $92,483 | $15,462 | $359,957 | Gen. Mgr./CEO |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Dennis Swinger Sr | |||
| Trustee | $311,978 | Purchase of electricity | false |
| Greg Galbreath | |||
| Trustee | $112,894 | Purchase of electricity | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | Individuals and businesses who receive electric service from the cooperative. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | Each year, the Board of Trustees appoints a nominating committee. The nominating committee meets and nominates a slate of candidates to run for election to the Board. Nominations by petition are also accepted for candidates to run for election to the Board. The candidates are placed on a ballot and members of the organization vote at an annual meeting to elect members of the Board. Voting is allowed in person at the meeting or by mail-in ballot. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | Changes to the Cooperative's by-laws require approval by its members. Each member is entitled to one vote for making changes to the Cooperative's by-laws. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | After the Form 990 has been prepared by the independent accountants, the General Manager/CEO reviews the form with accounting staff for accuracy and completeness. Once the General Manager/CEO believes the form is complete and accurate, she submits the form to the Board for their review and approval. Upon receiving their approval, the General Manager/CEO signs the Form 990 and files it. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | There are two conflict of interest policies - one for employees and one for the Board of Trustees. The General Manager/CEO ensures the enforcement of the employee conflict of interest policy, and the Board President ensures the enforcement of the Board of Trustees conflict of interest policy. The General Manager/CEO or President reviews any potential conflicts of interest, at least annually, and discusses them with the Board in order to determine the appropriate course of action, if necessary, in accordance with the policy. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The Board of Trustees reviews the General Manager/CEO's current compensation and, to the extent possible, compares it to the compensation of General Managers of other comparably-sized electric cooperatives within the region. Additionally, the Board reviews the General Manager/CEO's compensation relative to the compensation of other executive-level positions within the geographical area as a measure of reasonableness. After consideration of these factors, along with the performance of the individual under review, the Board approves the General Manager/CEO's compensation package. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The organization responds to member inquiries for information, but generally does not provide printed policies or financial information, in accordance with Board policy. Some documents are available on the organization's website. For those documents not on the organization's website, the public can utilize the "Contact Us" option on the website to request information. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Education fund = $110711 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Other comprehensive income = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Other comprehensive loss = -$567862 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Patronage capital to be allocated = $5274952 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Retirement of capital credits = -$2184082 |
| Form 990, Part IX, Line 4 - Explanation of Benefits Paid to Members | The Cooperative has interpreted the instructions for Part IX, Line 4 of the current year's Form 990, regarding patronage dividends paid, to include the total amount of capital credits to be allocated for the tax year. |