2025-09-03T14:43:52-05:00 2024-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2024-01-01 930324524 WEST OREGON ELECTRIC COOPERATIVE INC WEST 5034293021 652 ROSE AVENUE VERNONIA OR 97064 DANIEL HUGGETT CHIEF FINANCIAL OFFICER 5034293021 2025-09-03 1 1 RYAN M JOHNSON CPA P01048788 5035857774 2025-09-03 2024 2025-03-06 01:10:19Z DANIEL HUGGETT 652 ROSE AVENUE VERNONIA OR 97064 15867460 0 X WWW.WESTOREGON.ORG X 1944 OR TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 7 7 25 0 0 0 0 0 14578901 15230274 527587 637186 0 0 15106488 15867460 0 0 1381940 1153599 1189051 817759 0 0 0 12535497 13896102 15106488 15867460 0 0 51828193 53833150 25434755 26319592 26393438 27513558 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 15 0 25 1 0 0 0 0 0 0 0 15191079 676381 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X X DANIEL HUGGETT 5034293021 652 ROSE AVENUE VERNONIA OR 97064 PATRICIA M JORDAN VICE PRESIDENT 2.00 X X 6825 0 16 PAUL SEAMONS DIRECTOR 2.00 X 2400 0 16 JAMES BUXTON PRESIDENT 2.00 X X 3000 0 5 ROBERT B COSTLEY DIRECTOR 4.00 X 2050 0 16 JOLENE JONAS DIRECTOR 2.00 X 3750 0 16 MARK LUDEMAN SECRETARY/TREASURER 2.00 X X 2550 0 16 RAY TABER DIRECTOR 2.00 X 4800 0 16 BILLI S KOHLER GENERAL MANAGER 40.00 X 162915 0 90493 DANIEL HUGGETT CFO 40.00 X 152685 0 108954 ANDREW SCOTT LARSON OPERATIONS MANAGER 40.00 X 153800 0 123436 JUSTIN T REICHARD LINEMAN 55.00 X 208769 0 4238 JASON C LIDAY LINEMAN 55.00 X 254522 0 19386 COLTON DEWITT LINEMAN 55.00 X 249412 0 10091 JAMIE M MULLINS LINEMAN 55.00 X 175529 0 23579 JOHN A REICHEL METER TECHNICIAN 55.00 X 173275 0 9055 1556282 0 389333 13 0 1 0 CFC 20701 COOPERATIVE WAY DULLES VA 20166 FINANCIAL SERVICES 3072329 PACIFIC NORTHWEST GENERATING 8440 SE SUNNYBROOK BLVD200 CLACKAMAS OR 97015 PURCHASE POWER 2782611 DJ'S ELECTRICAL INC PO BOX 289 BRUSH PRAIRIE WA 98606 HIGH VOLTAGE ELECTRICAL WORK 1798859 NRECA PO BOX 207472 DALLAS TX 753207472 EMPLOYEE BENEFITS 1365537 WAUNA FEDERAL CU PO BOX 67 CLATSKAINE OR 97016 FINANCIAL SERVICES 614747 17 SALE OF ELECTRIC ENERGY 221000 15143692 15143692 PATRONAGE DIVIDENDS 221000 47387 47387 NON OPERATING INCOME 221000 39195 39195 15230274 637186 637186 15867460 15230274 0 637186 1153599 817759 954436 1475950 DISTRIBUTION - MAINTENA 4189886 COST OF POWER 2813337 DISTRIBUTION _ OPERATIO 2727719 TAXES 644415 1090359 15867460 1183117 1934146 1700038 1705515 1056044 1109778 403459 388303 52616201 24698294 25299965 27917907 11522378 13125204 10663192 7652297 51828193 53833150 710263 993787 22115816 24633763 2000000 0 608676 692042 25434755 26319592 X 10344 10543 25895513 26996161 487581 506854 26393438 27513558 51828193 53833150 X 0 19472 1100648 X 0 1 X 1 0 94620 94620 3421840 897312 2524528 49099741 23800982 25298759 27917907 INVESTMENT IN ASSOCIATED ORGANIZATIONS 1206024 C INVESTMENT IN NOTES - CFC 11919180 C 13125204 CIP 7392965 DEFERRED CHARGES 259332 7652297 CONSUMER ADVANCE 102686 DEFERRED CREDITS 2516 PATRONAGE CAPITAL 586840 692042 1 0 0 0 ANDREW SCOTT LARSON OPERATIONS MANAGER 153800 0 0 0 0 0 123436 0 0 0 277236 0 0 0 JASON C LIDAY LINEMAN 254522 0 0 0 0 0 19386 0 0 0 273908 0 0 0 DANIEL HUGGETT CFO 152685 0 0 0 0 0 108954 0 0 0 261639 0 0 0 COLTON DEWITT LINEMAN 249412 0 0 0 0 0 10091 0 0 0 259503 0 0 0 BILLI S KOHLER GENERAL MANAGER 162915 0 0 0 0 0 90493 0 0 0 253408 0 0 0 JUSTIN T REICHARD LINEMAN 208769 0 0 0 0 0 4238 0 0 0 213007 0 0 0 JAMIE M MULLINS LINEMAN 175529 0 0 0 0 0 23579 0 0 0 199108 0 0 0 JOHN A REICHEL METER TECHNICIAN 173275 0 0 0 0 0 9055 0 0 0 182330 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 WEST OREGON ELECTRIC COOPERATIVE, INC. (WOEC) HAS APPROXIMTELY 3,800 MEMBERS. EACH OF THESE MEMBERS IS AN OWNER OF WOEC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ARE DIVIDED INTO 7 GEOGRAPHICAL DISTRICTS OF APPROXIMATE EQUAL PROPORTIONS (1/7) AND ELECT INDIVIDUALS TO REPRESENT THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS OF WOEC MUST BE APPROVED BY THE MEMBERSHIP BY MAJORITY VOTE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THIS 990 WAS PREPARED BY AN EXTERNAL TAX PREPARER AND REVIEWED BY THE ORGANIZATION'S CFO BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICY 218 AND 110 GOVERN CONFLICT OF INTEREST AND DISCLOSURE. THESE WERE REVIEWED 03/24 AND 08/24 FOR ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15 BOARD PERFORMS ANNUAL REVIEW OF GM AND SETS NEW SALARY. GM SET MANAGERS SALARY WHICH BOARD APPROVES AS PART OF ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 18 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE FORM 990, PART XI, LINE 9: PATRONAGE CAPITAL CREDITS RETIRED 1,153,599. PATRONAGE ALLOCATION TO MEMBERS -52,951. COLUMBIA BROADBAND INC 652 ROSE AVENUE VERNONIA OR 97064 680499661 TELECOM OR WEST OREGON SERVICE C 16066 319500 1.00000 0 WEST OREGON SERVICES INC 652 ROSE AVENUE VERNONIA OR 97064 470857890 HOLDING COMPANY OR WEST OREGON ELECTRIC C 15000 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV WEST OREGON SERVICE(WOSI) COLUMBIA BROADBAND (CBB) THE BOARD OF WOEC IS APPOINTED AS THE BOARD OF WOSI AND CBB, BUT ARE NOT COMPENSATED ANY ADDITIONAL AMOUNT. THE OPERATIONS TO KEEP THE DORMANT COMPANIES ALIVE ARE CONDUCTED BY THE GM AND CFO WITH NO ADDITIONAL COMPENSATION. CBB DOES PAY FOR SUCH TRANSACTIONS AS NECESSARY BUT NO RENTS OR COSTS ARE CHARGED TO SUBSIDARIES. IN 2020 THE CBB CFO WAS APPOINTED THE SHAREHOLDER REPRESENATIVE TO THE LIGHTSPEED NETWORKS BOARD, AN INVESTMENT OF CBB RESULTING IN CBB RECEIVING A BOARD FEE. CBB PAID WOEC A FEE TO OFFSET THE COST OF THE CFO IN ATTENDING. THE INVESTMENT IN LIGHTSPEED NETWORKS WAS SOLD IN 2021 WITH FINAL INVOLVEMENT IN 2023 WHEN THE ACCOUNTING WAS COMPLETED.