BIG HORN COUNTY ELECTRIC COOPERATIVE INC: Form 990, tax year 2018
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- Organization
- BIG HORN COUNTY ELECTRIC COOPERATIVE INC (EIN 81-0111221)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-05-03
- IRS object ID
- 201901239349300330
- Schema version
- 2018v3.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-05-03T09:14:03-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810386935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMERS MCNEA & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 25TH STREET WEST | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591024662 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810111221 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG HORN COUNTY ELECTRIC COOPERATIVEINC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGH | BusinessNameControlTxt |
| Phone | 4066652830 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 410 | AddressLine1Txt |
| City | HARDIN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 590340410 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRETT NEDENS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4066652830 | PhoneNum |
| Signature | 2019-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN F VAN STEELAND | PreparerPersonNm |
| PTIN | P00481262 | PTIN |
| Phone | 4066522320 | PhoneNum |
| Preparation | 2019-04-22 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.144.166.106 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-04-30 | IPDt |
| IP Tm | 10:11:10 | IPTm |
| IP Timezone | MD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 6DA3F970829FF7912B9D03EDCF1BB9EDA804D97E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 6DA3F970829FF7912B9D03EDCF1BB9EDA804D97E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DEREK SORLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 S MITCHELL | AddressLine1Txt |
| City | HARDIN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,606,453 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BHCEC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICITY AND SERVICES TO ITS MEMBERS LOCATED IN RURAL MONTANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 22 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,698,752 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,532,241 | CYProgramServiceRevenueAmt |
| PY Investment Income | $13,439 | PYInvestmentIncomeAmt |
| CY Investment Income | $19,118 | CYInvestmentIncomeAmt |
| PY Other Revenue | $39,920 | PYOtherRevenueAmt |
| CY Other Revenue | $55,094 | CYOtherRevenueAmt |
| PY Total Revenue | $7,752,111 | PYTotalRevenueAmt |
| CY Total Revenue | $7,606,453 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $307,843 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $344,315 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $354,112 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $412,278 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,398,352 | PYOtherExpensesAmt |
| CY Other Expenses | $6,648,235 | CYOtherExpensesAmt |
| PY Total Expenses | $7,060,307 | PYTotalExpensesAmt |
| CY Total Expenses | $7,404,828 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $691,804 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $201,625 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,102,585 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,684,573 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,983,432 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,363,795 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,119,153 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,320,778 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN THE SOUTH EASTERN PORTION OF MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,418,921 | ExpenseAmt |
| Desc | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL POWER AND UTILITIES SERVICES TO APPROXIMATELY 2,346 MEMBERS. | Desc |
| Total Program Service Expenses | $6,418,921 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 22 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 |
| Members And Shr Gross Income | $7,699,762 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $604,822 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | 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 | DEREK SORLEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4066652830 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 S MITCHELL | AddressLine1Txt |
| City | HARDIN | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59034 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| EDWARD WATT | ||||||
| SECRETARY-TREASURER | 1.00 | Yes (X) | Yes (X) | $2,300 | $0 | $0 |
| LILA TAYLOR | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $10,584 | $0 | $0 |
| BRETT NEDENS | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $11,844 | $0 | $0 |
| SHIRLEY SNIVELY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $1,600 | $0 | $0 | |
| RAMONA HOWE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $10,384 | $0 | $0 | |
| JOHN MEHLING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $10,484 | $0 | $0 | |
| DENNIS DAVIS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $10,384 | $0 | $0 | |
| LAMONT HERMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $10,184 | $0 | $0 | |
| HALE C JEFFERS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $10,084 | $0 | $0 | |
| REED METZGER | ||||||
| GENERAL MANAGER (PART YEAR) | 40.00 | Yes (X) | $80,290 | $0 | $30,773 | |
| EDWARD RATTERMAN | ||||||
| GENERAL MANAGER (PART YEAR) | 40.00 | Yes (X) | $51,536 | $0 | $16,738 | |
| ASHLEY GIETZEN | ||||||
| CONTROLLER | 40.00 | Yes (X) | $56,987 | $0 | $24,815 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $266,661 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $72,326 | 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 |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RED ROCK POWER INC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 725 | AddressLine1Txt |
| City | HAVRE | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59501 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONTRACTOR | ServicesDesc |
| Compensation | $567,754 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REVENUES FROM MEMBERS | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $7,532,241 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,532,241 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,532,241 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,118 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,118 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $15,122 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $15,122 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,122 | TotalRevenueColumnAmt |
| Exclusion | $15,122 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATRONAGE CAPITAL | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $39,972 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $39,972 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $39,972 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,606,453 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,591,331 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,122 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,315 | TotalAmt |
| Program Services | $344,315 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $338,987 | TotalAmt |
| Management And General | $338,987 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,291 | TotalAmt |
| Management And General | $73,291 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,300 | TotalAmt |
| Management And General | $37,300 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
| Management And General | $10,000 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $987 | TotalAmt |
| Management And General | $987 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,619 | TotalAmt |
| Management And General | $21,619 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,972 | TotalAmt |
| Management And General | $3,972 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,468 | TotalAmt |
| Management And General | $151,468 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,016 | TotalAmt |
| Management And General | $41,016 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $281,546 | TotalAmt |
| Program Services | $281,448 | ProgramServicesAmt |
| Management And General | $98 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $962,161 | TotalAmt |
| Program Services | $874,701 | ProgramServicesAmt |
| Management And General | $87,460 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,471 | TotalAmt |
| Management And General | $2,471 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PURCHASED POWER | $2,770,838 | $2,770,838 | |
| DISTRIBUTION MAINTENANC | $776,454 | $776,454 | |
| DISTRIBUTION OPERATIONS | $767,894 | $767,894 | |
| PROPERTY TAXES | $230,705 | $220,317 | $10,388 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,804 | TotalAmt |
| Program Services | $382,954 | ProgramServicesAmt |
| Management And General | $206,850 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,404,828 | TotalAmt |
| Program Services | $6,418,921 | ProgramServicesAmt |
| Management And General | $985,907 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $384,980 | BOYAmt |
| EOY | $520,122 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,826 | BOYAmt |
| EOY | $447,056 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $650,789 | BOYAmt |
| EOY | $606,062 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $255,018 | BOYAmt |
| EOY | $266,760 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,711 | BOYAmt |
| EOY | $34,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,934,664 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $15,948,905 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,403,517 | BOYAmt |
| EOY | $13,985,759 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $482,834 | BOYAmt |
| EOY | $502,993 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,910 | BOYAmt |
| EOY | $321,594 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,102,585 | BOYAmt |
| EOY | $16,684,573 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,023 | BOYAmt |
| EOY | $385,241 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,044,663 | BOYAmt |
| EOY | $6,590,111 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,569,746 | BOYAmt |
| EOY | $2,388,443 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,983,432 | BOYAmt |
| EOY | $9,363,795 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $215,983 | BOYAmt |
| EOY | $227,147 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,903,170 | BOYAmt |
| EOY | $7,093,631 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,119,153 | BOYAmt |
| EOY | $7,320,778 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,102,585 | BOYAmt |
| EOY | $16,684,573 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $201,625 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,972 | OtherCostOrOtherBasisAmt |
| Book Value | $71,972 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $640,120 | OtherCostOrOtherBasisAmt |
| Depreciation | $547,943 | DepreciationAmt |
| Book Value | $92,177 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,288,185 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,791,315 | DepreciationAmt |
| Book Value | $496,870 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,934,387 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,609,647 | DepreciationAmt |
| Book Value | $13,324,740 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,985,759 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $260,619 |
| ACCRUED PROPERTY TAXES | $111,651 |
| ACCRUED PAYROLL TAXES | -$949 |
| ACCRUED INTEREST | $13,494 |
| UNCLAIMED CAPITAL CREDITS | $184,872 |
| ACCRUED VACATION & BENEFITS | $163,412 |
| LINE OF CREDIT | $1,655,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,388,443 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,319,706 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $713,253 | OtherRevenueAmt |
| Revenue Not Reported | $713,253 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,606,453 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,606,453 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,060,513 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,060,513 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $344,315 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $344,315 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,404,828 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITION EXISTING AT DECEMBER 31, 2018. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CONTRIBUTION IN AID OF CONSTRUCTION RECEIVED FROM MEMBERS FOR PLANT CONSTRUCTION |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BENEFITS PAID TO MEMBERS-CAPITAL CREDIT RETIREMENTS |
| SCHEDULE D PART VI LINE 1E-OTHER PROPERTY | PART VI-LINE 1E- OTHER PROPERTY- DISTRIBUTION PLANT INCLUDING STATION EQUIPMENT, POLES, WIRES AND METERS TOTALING $23,144,638; TRANSMISSION PLANT $3,380,591 AND CONSTRUCTION WORK IN PROGRESS TOTALING $409,158. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE HAS 2,346 VOTING MEMBERS AT DECEMBER 31, 2018. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN MARCH OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AN RATIFIED BY THE MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE GENERAL MANAGER, THE BOARD PRESIDENT AND SECRETARY/TREASURER PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES MUST DISCLOSE TO THE BOARD OF DIRECTORS ANY SITUATION OR TRANSACTION ON WHICH THE TRUSTEE IS INVOLVED WHICH VIOLATES, OR COULD APPEAR TO VIOLATE THE INTENT OF THE CONFLICT OF INTEREST POLICY. THE BOARD WILL THEN DETERMINE WHAT ACTION, IF ANY, SHOULD BE TAKEN. EACH TRUSTEES IS RESPONSIBLE FOR ENSURING THAT HIS OR HER ACTIONS AND BEHAVIOR ARE IN ACCORDANCE WITH THIS POLICY. THE BOARD PRESIDENT SHALL BE RESPONSIBLE FOR ENSURING THAT ALL TRUSTEES ADHERE TO THIS POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COOPERATIVE LINEMEN SALARIES ARE ESTABLISHED BY A SIGNED COLLECTIVELY BARGAINED UNION CONTRACT. THE BOARD OF DIRECTORS USES OUTSIDE STUDIES AND GUIDELINES USED BY OTHER MONTANA RURAL ELECTRIC COOPERATIVES IN ESTABLISHING THE SALARIES OF THE NON-UNION EMPLOYEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS - RUS FORM 7 AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTERS OFFICE LOCATED IN HARDIN, MONTANA. ALSO ANNUAL FINANCIAL STATEMENTS ARE PROVIDED TO ALL MEMBERS IN FEBRUARY THROUGH FIRST CLASS MAIL ATTACHED TO THE ANNUAL MEETING NOTICE. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |