VILLAGE ENERGY COOPERATIVE ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: VILLAGE ENERGY COOPERATIVE ASSOCIATION INC (EIN 34-1866261)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-06-09
IRS object ID: 202511609349300016
Schema version: 2024v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-06-09T08:45:21-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	341341400	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	415 Group Inc	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4300 Munson Street NW	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	341866261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Village Energy Cooperative	BusinessNameLine1Txt
Business Name Line2	Association Inc	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	VILL	BusinessNameControlTxt
Phone	8888630032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday Street NW 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Andy Duckworth	PersonNm
Person Title	Agent	PersonTitleTxt
Phone	8888630032	PhoneNum
Signature	2025-06-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

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	Dominic Reolfi CPA	PreparerPersonNm
PTIN	P01522549	PTIN
Phone	3304920094	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Utility Pipeline Ltd	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday Street NW Suite 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,837,341	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1998	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	Installation and maintenance of natural gas pipeline for the purpose of providing natural gas service for the benefit of the members.	ActivityOrMissionDesc
Voting Members Governing Body	2	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,475	PYContributionsGrantsAmt
CY Contributions Grants	$2,750	CYContributionsGrantsAmt
PY Program Service Revenue	$1,905,953	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,834,590	CYProgramServiceRevenueAmt
PY Investment Income	$2	PYInvestmentIncomeAmt
CY Investment Income	$1	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$1,909,430	PYTotalRevenueAmt
CY Total Revenue	$1,837,341	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,908,705	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,837,913	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,500	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$0	PYOtherExpensesAmt
CY Other Expenses	$0	CYOtherExpensesAmt
PY Total Expenses	$1,910,205	PYTotalExpensesAmt
CY Total Expenses	$1,837,913	CYTotalExpensesAmt
PY Revenues Less Expenses	-$775	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$572	CYRevenuesLessExpensesAmt
Total Assets BOY	$724,744	TotalAssetsBOYAmt
Total Assets EOY	$917,630	TotalAssetsEOYAmt
Total Liabilities BOY	$699,238	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$892,695	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$25,506	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$24,935	NetAssetsOrFundBalancesEOYAmt
Mission	Installation and maintenance of natural gas pipeline for the purpose of providing natural gas service for the benefit of the members.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,837,913	ExpenseAmt
Revenue	$1,834,592	RevenueAmt
Desc	Installation and maintenance of natural gas pipeline for the purpose of provising natural gas service for the benefit of the members.	Desc
Total Program Service Expenses	$1,837,913	TotalProgramServiceExpensesAmt
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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	0	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
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	$1,837,341	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$0	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	2	GoverningBodyVotingMembersCnt
Independent Voting Member	0	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	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	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	Utility Pipeline Ltd	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8888630032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday Street NW Ste 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Dale Copley
Board Member	1.00	Yes (X)	$0	$0	$0
Dusten M Watson
Board Member	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Membership Dues	$2,750	MembershipDuesAmt
Total Contributions	$2,750	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Natural Gas	Desc
Business	221000	BusinessCd
Total Revenue Column	$1,834,590	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,834,590	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,834,590	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,837,341	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,834,591	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,837,913	TotalAmt
Program Services	$1,837,913	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,837,913	TotalAmt
Program Services	$1,837,913	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$125,374	BOYAmt
EOY	$275,690	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$599,369	BOYAmt
EOY	$641,939	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1	BOYAmt
EOY	$1	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$724,744	BOYAmt
EOY	$917,630	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$699,238	BOYAmt
EOY	$892,695	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$699,238	BOYAmt
EOY	$892,695	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$25,506	BOYAmt
EOY	$24,935	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$25,506	BOYAmt
EOY	$24,935	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$724,744	BOYAmt
EOY	$917,630	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$572	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	Information available upon request
Form 990, Part VI, Section A, line 7a	Members elect the governing body
Form 990, Part VI, Section A, line 8b	No committee had the authority
Form 990, Part VI, Section B, line 11b	The Board Members review and approve the Form 990.
Form 990, Part VI, Section C, line 19	The governing documents and financial statements are made available to the members upon request.