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      <ReconcilationRevenueExpnssAmt>0</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <Desc>Related Companies</Desc>
        <BookValueAmt>1253876</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
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      <InvstProgramRelatedOrgGrp>
        <Desc>Associated Companies</Desc>
        <BookValueAmt>1209352</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
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      <TotalBookValueProgramRltdAmt>2463228</TotalBookValueProgramRltdAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Accrued Vacation</Desc>
        <Amt>180931</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Accrued CFC Interest Expense</Desc>
        <Amt>16517</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Accrued CoBank Interest Expense</Desc>
        <Amt>6363</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>ACTIVE EMPSICK BENEFIT COST</Desc>
        <Amt>173997</Amt>
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      <TotalLiabilityAmt>377808</TotalLiabilityAmt>
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      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
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      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
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      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>BRIAN BAKER</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>1500</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>1500</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARK KAMINSKI</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>2250</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>2250</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JAMES J BUXTON</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <BaseCompensationFilingOrgAmt>1900</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>1900</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT B COSTLEY</PersonNm>
        <TitleTxt>President</TitleTxt>
        <BaseCompensationFilingOrgAmt>2400</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>2400</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ERIKA E PALECK</PersonNm>
        <TitleTxt>SecretaryTreasurer</TitleTxt>
        <BaseCompensationFilingOrgAmt>2400</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>2400</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROSEMARY F LOHRKE</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>2100</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>2100</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MARK C LUDEMAN</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>1050</BaseCompensationFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>1050</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBERT W PERRY</PersonNm>
        <TitleTxt>General Manager</TitleTxt>
        <BaseCompensationFilingOrgAmt>188018</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>133899</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>321917</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DONALD G ROSE</PersonNm>
        <TitleTxt>Operation Manager</TitleTxt>
        <BaseCompensationFilingOrgAmt>172119</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>142028</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>314147</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANIEL M HUGGETT</PersonNm>
        <TitleTxt>Chief Financial Office</TitleTxt>
        <BaseCompensationFilingOrgAmt>133840</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>109828</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>243668</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JUSTIN LEHR</PersonNm>
        <TitleTxt>Journeyman Lineman</TitleTxt>
        <BaseCompensationFilingOrgAmt>166762</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>90257</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>257019</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JASON C LIDAY</PersonNm>
        <TitleTxt>Journeyman Lineman</TitleTxt>
        <BaseCompensationFilingOrgAmt>165545</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>90724</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>256269</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>COLTON DEWITT</PersonNm>
        <TitleTxt>Journeyman Lineman</TitleTxt>
        <BaseCompensationFilingOrgAmt>159950</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>77060</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>237010</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ERIC W BUDGET</PersonNm>
        <TitleTxt>Journeyman Lineman</TitleTxt>
        <BaseCompensationFilingOrgAmt>155429</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>63648</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>219077</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>RANDALL R HEATH</PersonNm>
        <TitleTxt>Journeyman Lineman</TitleTxt>
        <BaseCompensationFilingOrgAmt>148228</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>98606</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>246834</TotalCompensationFilingOrgAmt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO-84-1" softwareId="20011376" softwareVersionNum="ta20mefv1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>Board Performs annual review of GM and sets new salary</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>GM set Managers Salary which Board approves as part of Annual Budget</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>West Oregon Electric Cooperative, Inc. (WOEC) has approximtely</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>3,800 members. Each of these members is an owner of WOEC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The members are divided into 7 geographical districts of approximate equal</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>proportions (1/7) and elect individuals to representthe members as</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Changes to the Bylaws of WOEC must be approved by</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>the membership by majority vote at the Annual Meeting.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed for accuracy by its external Auditor, and sent</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>to the Board of Directors for their review before filing the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Policy 218 and 110 govern Conflict of Interest and Disclosure</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>These were reviewed 11/20 and 2/21 for enforcement</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 15a or b</FormAndLineReferenceDesc>
        <ExplanationTxt>Board Performs annual review of GM and sets new salary</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 15a or b</FormAndLineReferenceDesc>
        <ExplanationTxt>GM set Managers Salary which Board approves as part of Annual Budget</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents, conflict of interest policy and financial</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>statements are available upon request to the public and on the website</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents, conflict of interest policy and financial</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>statements are available upon request to the public and on the website</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Other expenses. Itemize expenses not covered above.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>a Cost of power $ 2,940,671</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>b Transmission 6,760</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>c Distribution Operation 1,437,173</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>d Distribution Maintenance 3,510,683</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>e Consumer accounts 428,998</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>f Consumer service 11,237</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>g Administrative and general 1,231,583</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>h Taxes 504,256</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>i Other deductions 12,965</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Subtotal $10,084,325</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Less: Duplicate charges allocated to individual expense categories:</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 5 - Compensation of current officers, directors; $507,577</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 7 - Other salaries and wages $796,814</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>$1,304,391</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IX, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Total Other Expenses $8,779,934</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Other changes in net assets or fund balances:</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Benefits paid to or assigned to members $ 266,238</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Patronage Capital Credits retired (111,564)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Change in membership and other equities 40,816</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Total - Other Changes in Net Assets or Fund Balances $195,490</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV Line 11f</FormAndLineReferenceDesc>
        <ExplanationTxt>See attached for additional responses</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Columbia Broadband Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>652 Rose Avenue</AddressLine1Txt>
          <CityNm>Vernonia</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97064</ZIPCd>
        </USAddress>
        <EIN>680499661</EIN>
        <PrimaryActivitiesTxt>Telecom</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Oregon Service Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>West Oregon Services Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>652 Rose Avenue</AddressLine1Txt>
          <CityNm>Vernonia</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97064</ZIPCd>
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        <EIN>470857890</EIN>
        <PrimaryActivitiesTxt>Holding Company</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Oregon Electric Coop</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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        <OtherOrganizationName>
          <BusinessNameLine1Txt>Columbia Broadband Inc</BusinessNameLine1Txt>
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        <TransactionTypeTxt>P</TransactionTypeTxt>
        <InvolvedAmt>7000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Time</MethodOfAmountDeterminationTxt>
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