WEST OREGON ELECTRIC COOPERATIVE INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WEST OREGON ELECTRIC COOPERATIVE INC (EIN 93-0324524)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-05-07
- IRS object ID
- 202141279349302639
- Schema version
- 2020v4.0
- 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 | 2021-05-07T16:27:31-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | 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) |
|---|---|---|
| In Care Of | % Daniel M Huggett | InCareOfNm |
| 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 M HUGGETT | PersonNm |
| Person Title | Chief Financial Officer | PersonTitleTxt |
| Phone | 5034293021 | PhoneNum |
| Signature | 2021-05-07 | SignatureDt |
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 |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT W PERRY | 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 | $12,428,544 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | 27 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,825,868 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,387,424 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,952 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,622 | CYInvestmentIncomeAmt |
| PY Other Revenue | $31,683 | PYOtherRevenueAmt |
| CY Other Revenue | $21,498 | CYOtherRevenueAmt |
| PY Total Revenue | $11,878,503 | PYTotalRevenueAmt |
| CY Total Revenue | $12,428,544 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $29,708 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $266,238 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,246,194 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,304,391 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,602,601 | PYOtherExpensesAmt |
| CY Other Expenses | $10,857,915 | CYOtherExpensesAmt |
| PY Total Expenses | $11,878,503 | PYTotalExpensesAmt |
| CY Total Expenses | $12,428,544 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $36,190,394 | TotalAssetsBOYAmt |
| Total Assets EOY | $37,052,539 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,696,788 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,363,442 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,493,606 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,689,097 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide electric energy to its members in the service territory of Northwest Oregon | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $12,428,544 | ExpenseAmt |
| Revenue | $12,428,544 | RevenueAmt |
| Desc | Provide Electric energy to members | Desc |
| Total Program Service Expenses | $12,428,544 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 | false | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| 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 | $12,277,298 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $49,246 | 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 | 7 | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL M HUGGETT | PersonNm |
| 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 |
|---|---|---|---|---|---|---|---|---|
| BRIAN BAKER | ||||||||
| Director | 2.000 | Yes (X) | $1,500 | $0 | $0 | |||
| MARK KAMINSKI | ||||||||
| Director | 2.000 | Yes (X) | $2,250 | $0 | $0 | |||
| JAMES J BUXTON | ||||||||
| Vice President | 2.000 | Yes (X) | $1,900 | $0 | $0 | |||
| ROBERT B COSTLEY | ||||||||
| President | 2.000 | Yes (X) | $2,400 | $0 | $0 | |||
| ERIKA E PALECK | ||||||||
| SecretaryTreasurer | 4.000 | Yes (X) | $2,400 | $0 | $0 | |||
| ROSEMARY F LOHRKE | ||||||||
| Director | 2.000 | Yes (X) | $2,100 | $0 | $0 | |||
| MARK C LUDEMAN | ||||||||
| Director | 2.000 | Yes (X) | $1,050 | $0 | $0 | |||
| ROBERT W PERRY | ||||||||
| General Manager | 40.00 | $188,018 | $0 | $133,899 | Yes (X) | |||
| DONALD G ROSE | ||||||||
| Operation Manager | 40.00 | $172,119 | $0 | $142,028 | Yes (X) | |||
| DANIEL M HUGGETT | ||||||||
| Chief Financial Office | 40.00 | $133,840 | $0 | $109,828 | Yes (X) | |||
| JUSTIN LEHR | ||||||||
| Journeyman Lineman | 85.00 | $166,762 | $0 | $90,257 | Yes (X) | |||
| JASON C LIDAY | ||||||||
| Journeyman Lineman | 57.00 | $165,545 | $0 | $90,724 | Yes (X) | |||
| COLTON DEWITT | ||||||||
| Journeyman Lineman | 48.00 | $159,950 | $0 | $77,060 | Yes (X) | |||
| ERIC W BUDGET | ||||||||
| Journeyman Lineman | 47.00 | $155,429 | $0 | $63,648 | Yes (X) | |||
| RANDALL R HEATH | ||||||||
| Journeyman Lineman | 55.00 | $148,228 | $0 | $98,606 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,303,491 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $806,050 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | 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 |
|---|---|---|---|---|---|
| Pacific Northwest Generati | |||||
| 711 NE Hasley | Portland | OR | 97232 | Purchased Power | $2,921,938 |
| NRECA | |||||
| 4301 Wilson Blvd | Arlington | VA | 22203 | Employee Benefits | $1,494,353 |
| Robinson Brothers Construc | |||||
| 6150 NE 137th Ave | Vancouver | WA | 98682 | Right of Way Maintenance | $1,368,860 |
| Yates Line Construction Co | |||||
| PO Box 908 | Garibaldi | OR | 97118 | Power Line Contractor | $647,671 |
| Anixter Inc | |||||
| PO Box 842584 | Dallas | TX | 752842584 | $176,575 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 17 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sale of electric energ | 221000 | $12,277,298 | $12,277,298 |
| Fees | 221000 | $49,246 | $49,246 |
| Patronage dividends | 221000 | $60,880 | $60,880 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,387,424 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,622 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,622 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,498 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $21,498 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,498 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,498 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,428,544 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,428,544 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,238 | TotalAmt |
| Program Services | $266,238 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $507,577 | TotalAmt |
| Program Services | $507,577 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796,814 | TotalAmt |
| Program Services | $796,814 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $878,531 | TotalAmt |
| Program Services | $878,531 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,199,449 | TotalAmt |
| Program Services | $1,199,449 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | See Statement Schedule O | Desc |
| Total | $8,779,935 | TotalAmt |
| Program Services | $8,779,935 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,428,544 | TotalAmt |
| Program Services | $12,428,544 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,973 | BOYAmt |
| EOY | $584,239 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,695 | BOYAmt |
| EOY | $794,004 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,345,279 | BOYAmt |
| EOY | $1,438,078 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,819 | BOYAmt |
| EOY | $386,002 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,715 | BOYAmt |
| EOY | $1,047,497 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,605,115 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,265,624 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,069,592 | BOYAmt |
| EOY | $30,339,491 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,439,321 | BOYAmt |
| EOY | $2,463,228 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,190,394 | BOYAmt |
| EOY | $37,052,539 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $644,160 | BOYAmt |
| EOY | $599,703 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,121,678 | BOYAmt |
| EOY | $21,210,931 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,575,000 | BOYAmt |
| EOY | $2,175,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,950 | BOYAmt |
| EOY | $377,808 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,696,788 | BOYAmt |
| EOY | $24,363,442 | 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 | $10,775 | BOYAmt |
| EOY | $10,562 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $371,014 | BOYAmt |
| EOY | $412,044 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,111,817 | BOYAmt |
| EOY | $12,266,491 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,493,606 | BOYAmt |
| EOY | $12,689,097 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,190,394 | BOYAmt |
| EOY | $37,052,539 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $195,490 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Disclosed Org Leg Ctrl | false | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | false | DisclosedForCharitablePrpsInd |
| Written Policy Monitoring | false | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
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 | $3,355,064 | OtherCostOrOtherBasisAmt |
| Depreciation | $635,806 | DepreciationAmt |
| Book Value | $2,719,258 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,155,431 | OtherCostOrOtherBasisAmt |
| Depreciation | $18,629,818 | DepreciationAmt |
| Book Value | $27,525,613 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $30,339,491 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Related Companies | $1,253,876 | C |
| Associated Companies | $1,209,352 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $2,463,228 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Accrued Vacation | $180,931 |
| Accrued CFC Interest Expense | $16,517 |
| Accrued CoBank Interest Expense | $6,363 |
| ACTIVE EMPSICK BENEFIT COST | $173,997 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $377,808 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (15 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt |
|---|---|---|---|
| BRIAN BAKER | |||
| Director | $1,500 | $1,500 | |
| MARK KAMINSKI | |||
| Director | $2,250 | $2,250 | |
| JAMES J BUXTON | |||
| Vice President | $1,900 | $1,900 | |
| ROBERT B COSTLEY | |||
| President | $2,400 | $2,400 | |
| ERIKA E PALECK | |||
| SecretaryTreasurer | $2,400 | $2,400 | |
| ROSEMARY F LOHRKE | |||
| Director | $2,100 | $2,100 | |
| MARK C LUDEMAN | |||
| Director | $1,050 | $1,050 | |
| ROBERT W PERRY | |||
| General Manager | $188,018 | $321,917 | $133,899 |
| DONALD G ROSE | |||
| Operation Manager | $172,119 | $314,147 | $142,028 |
| DANIEL M HUGGETT | |||
| Chief Financial Office | $133,840 | $243,668 | $109,828 |
| JUSTIN LEHR | |||
| Journeyman Lineman | $166,762 | $257,019 | $90,257 |
| JASON C LIDAY | |||
| Journeyman Lineman | $165,545 | $256,269 | $90,724 |
| COLTON DEWITT | |||
| Journeyman Lineman | $159,950 | $237,010 | $77,060 |
| ERIC W BUDGET | |||
| Journeyman Lineman | $155,429 | $219,077 | $63,648 |
| RANDALL R HEATH | |||
| Journeyman Lineman | $148,228 | $246,834 | $98,606 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (40 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI Line 1a | Board Performs annual review of GM and sets new salary |
| Part VI Line 1a | GM set Managers Salary which Board approves as part of Annual Budget |
| Part VI Line 6 | West Oregon Electric Cooperative, Inc. (WOEC) has approximtely |
| Part VI Line 6 | 3,800 members. Each of these members is an owner of WOEC. |
| Part VI Line 7a | The members are divided into 7 geographical districts of approximate equal |
| Part VI Line 7a | proportions (1/7) and elect individuals to representthe members as |
| Part VI Line 7b | Changes to the Bylaws of WOEC must be approved by |
| Part VI Line 7b | the membership by majority vote at the Annual Meeting. |
| Part VI Line 11b | The Form 990 is reviewed for accuracy by its external Auditor, and sent |
| Part VI Line 11b | to the Board of Directors for their review before filing the Form 990. |
| Part VI Line 12c | Policy 218 and 110 govern Conflict of Interest and Disclosure |
| Part VI Line 12c | These were reviewed 11/20 and 2/21 for enforcement |
| Part VI Line 15a or b | Board Performs annual review of GM and sets new salary |
| Part VI Line 15a or b | GM set Managers Salary which Board approves as part of Annual Budget |
| Part VI Line 18 | The governing documents, conflict of interest policy and financial |
| Part VI Line 18 | statements are available upon request to the public and on the website |
| Part VI Line 19 | The governing documents, conflict of interest policy and financial |
| Part VI Line 19 | statements are available upon request to the public and on the website |
| Part IX, Line 24 | Other expenses. Itemize expenses not covered above. |
| Part IX, Line 24 | a Cost of power $ 2,940,671 |
| Part IX, Line 24 | b Transmission 6,760 |
| Part IX, Line 24 | c Distribution Operation 1,437,173 |
| Part IX, Line 24 | d Distribution Maintenance 3,510,683 |
| Part IX, Line 24 | e Consumer accounts 428,998 |
| Part IX, Line 24 | f Consumer service 11,237 |
| Part IX, Line 24 | g Administrative and general 1,231,583 |
| Part IX, Line 24 | h Taxes 504,256 |
| Part IX, Line 24 | i Other deductions 12,965 |
| Part IX, Line 24 | Subtotal $10,084,325 |
| Part IX, Line 24 | Less: Duplicate charges allocated to individual expense categories: |
| Part IX, Line 24 | Line 5 - Compensation of current officers, directors; $507,577 |
| Part IX, Line 24 | Line 7 - Other salaries and wages $796,814 |
| Part IX, Line 24 | $1,304,391 |
| Part IX, Line 24 | Total Other Expenses $8,779,934 |
| Part XI Line 9 | Other changes in net assets or fund balances: |
| Part XI Line 9 | Benefits paid to or assigned to members $ 266,238 |
| Part XI Line 9 | Patronage Capital Credits retired (111,564) |
| Part XI Line 9 | Change in membership and other equities 40,816 |
| Part XI Line 9 | Total - Other Changes in Net Assets or Fund Balances $195,490 |
| Part IV Line 11f | See attached for additional responses |
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 | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Columbia Broadband Inc | ||||||||||
| 652 Rose Avenue | Vernonia | OR | 97064 | 680499661 | Telecom | OR | West Oregon Service Inc | C Corp | 1.00000 | false |
| West Oregon Services Inc | ||||||||||
| 652 Rose Avenue | Vernonia | OR | 97064 | 470857890 | Holding Company | OR | West Oregon Electric Coop | C Corp | 1.00000 | false |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Columbia Broadband Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $7,000 | InvolvedAmt |
| Method Of Amount Determination | Time | MethodOfAmountDeterminationTxt |