2025-11-06T18:39:18-06:00 2024-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 680 HAWTHORNE AVE SE 140 SALEM OR 97301 990 2024-01-01 930395815 PIONEER TELEPHONE COOPERATIVE PION 5419293135 PO BOX 631 PHILOMATH OR 97370 JAMES BYERLEY GENERAL MANAGER 5419293135 2025-11-06 1 1 RYAN M JOHNSON CPA P01048788 5035857774 2025-11-06 2024 2025-03-06 01:10:19Z PIONEER CONNECT JAMES BYERLEY PO BOX 631 PHILOMATH OR 97370 19597646 0 X WWW.PIONEER.NET X 1950 OR THE COOPERATIVE PROVIDES TELECOMMUNICATIONS SERVICES TO ITS MEMBERS. 6 6 22 0 0 0 0 0 18901358 19082943 457716 509880 6376 4823 19365450 19597646 33344 31991 147142 88604 333866 212292 0 0 0 15460821 15621954 15975173 15954841 3390277 3642805 44599073 52989700 3540222 8090908 41058851 44898792 TO PROVIDE TELECOMMUNICATIONS SERVICE TO ITS MEMBERS. 0 0 COOPERATIVE PROVIDES TELECOMMUNICATIONS SERVICE TO ITS MEMBERS. AS OF 12-31-24 THERE WERE 7,371 ACCESS LINES IN SERVICE. 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 33 0 22 1 0 0 0 0 0 10981204 564953 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 0 1 1 1 0 X JAMES BYERLEY 5419293135 PO BOX 631 PHILOMATH OR 97370 CAROL STUEVE PRESIDENT 2.00 X X 4550 0 30332 CHRIS MOONEY JR TREASURER 2.00 X X 4550 0 30332 STERLING GRANT SECRETARY 2.00 X X 7300 0 30332 FRANK NUSBAUM DIRECTOR 2.00 X 5550 0 30332 CHARLA KOEPPE DIRECTOR 2.00 X 4550 0 30332 RAYMOND HUNTER VICE PRESIDENT 2.00 X X 3800 0 30332 JAMES RENNARD GENERAL MANAGER 35.00 5.00 X 0 299900 71944 KURTIS KONTUR DIRECTOR OF FINANCE 36.00 4.00 X 0 146280 61215 BRAD MADISON DIRECTOR OF NETWORK OPERATIONS 37.00 3.00 X 0 158326 52163 DAVID PLACKO NETWORK OPERATIONS MANAGER 40.00 X 0 129341 59575 VINCENT EMGE NETWORK FACILITY MANAGER 40.00 X 126901 0 64301 TANYA HOWIE DIRECTOR OF SALES AND MARKETING 40.00 X 124235 0 62586 BRIAN RICHARDSON ENGINEERING MANAGER 40.00 X 112803 0 71676 MATTHEW BALES NETWORK ENGINEER 40.00 X 0 105082 55581 394239 838929 681033 12 0 1 0 FIBERTEL LLC 893 N 450 W SPRINGVILLE UT 84663 CONSTRUCTION LABOR 1909215 MONTE R LEE & CO 525 CENTRAL PARD DR 300 OKLAHOMA CITY OK 73105 ENGINEERING LABOR 1682544 NORTH SKY COMMUNICATIONS 16701 SE MCGILLIVRAY BLVD 200 VANCOUVER WA 98683 CONSTRUCTION LABOR 276169 USIC LOCATING SERVICES LLC WOODINVILLE RD NE B 100 WOODINVILLE WA 98072 LOCATES 115993 ALAMO ROOFING PO BOX 175 PHILOMATH OR 97370 BUILDING REPAIRS 113450 9 TELECOMMUNICATIONS SERVICE 517000 19082943 19082943 19082943 509880 509880 4823 0 4823 4823 4823 19597646 19082943 0 514703 11091 20900 88604 212292 3067783 1828843 PLANT SPECIFIC 3863743 PLANT NON-SPECIFIC 2327173 CORPORATE OPERATIONS 1860017 CUSTOMER OPERATIONS 1711268 963127 15954841 92740 66545 16808341 14521134 382743 0 788272 986496 36346 12799 349660 305650 104204000 76771489 17202251 27432511 3285214 3532066 1296941 1173518 4356565 4958981 44599073 52989700 3540222 8030908 0 60000 3540222 8090908 X 8242 8830 0 0 41050609 44889962 41058851 44898792 44599073 52989700 X 3642805 197136 X X 0 1 X 1 0 425682 425682 3661636 3479390 182246 84047638 73242924 10804714 16069044 49175 16019869 27432511 NATIONAL TELECOM CORPORATION 122000 C PIONEER CONSOLIDATED, INC. 3310066 C CBS MEMBERSHIP 100000 C 3532066 MATERIALS & SUPPLIES 4934790 POLY VINYL 24191 4958981 DEFERRED REVENUE - LINCOLN COUNTY 60000 60000 X 19763067 197412 197412 19565655 31991 31991 19597646 15834246 0 15834246 120595 120595 15954841 PART X, LINE 2: THE COOPERATIVE FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE WERE NO AMOUNTS ACCRUED IN THE CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SUBSIDARY INCOME PART XI, LINE 4B - OTHER ADJUSTMENTS: REVENUES NETTED WITH EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: PAYMENT OF CAPITAL CREDITS DONATIONS 1 SCHOLARSHIPS FOR STUDENTS WHO COME FROM HOUSEHOLDS THAT ARE MEMBERS OF THE COOPERATIVE 12 20900 PART I, LINE 2: THE TASK OF ADMINISTERING THE PROGRAM IS ASSIGNED TO THE ADMINISTRATION DEPARTMENT. ADMINISTRATION PRODUCES THE APPLICATIONS AND MARKETING SEES THAT THEY ARE DELIVERED TO THE VARIOUS SCHOOLS IN THE AREA THAT MAY HAVE STUDENTS FROM PIONEER'S SERVICE TERRITORY. THE BOARD SELECTS THE FINAL RECIPIENTS AND THE AMOUNT GIVEN TO EACH RECIPIENT. AFTER THE SCHOLARSHIP RECIPIENTS ARE INFORMED, WE GATHER THEIR INFORMATION AND SEND A LETTER TO THE INSTITUTION OF HIGHER EDUCATION WITH A CHECK. THE STUDENT ALSO RECEIVES A COPY OF THE LETTER. X X 0 0 0 JAMES RENNARD GENERAL MANAGER 0 267318 0 32582 0 0 0 0 71944 0 71944 299900 0 0 BRAD MADISON DIRECTOR OF NETWORK OPERATIONS 0 156795 0 1531 0 0 0 0 52163 0 52163 158326 0 0 KURTIS KONTUR DIRECTOR OF FINANCE 0 144897 0 1383 0 0 0 0 61215 0 61215 146280 0 0 VINCENT EMGE NETWORK FACILITY MANAGER 125663 0 1238 0 0 0 0 0 64301 0 191202 0 0 0 DAVID PLACKO NETWORK OPERATIONS MANAGER 0 128102 0 1239 0 0 0 0 59575 0 59575 129341 0 0 TANYA HOWIE DIRECTOR OF SALES AND MARKETING 123025 0 1210 0 0 0 0 0 62586 0 186821 0 0 0 BRIAN RICHARDSON ENGINEERING MANAGER 111762 0 1041 0 0 0 0 0 71676 0 184479 0 0 0 MATTHEW BALES NETWORK ENGINEER 0 104093 0 989 0 0 0 0 55581 0 55581 105082 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE COOPERATIVE HAVE VOTING POWER TO ELECT OFFICERS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B LIMITED TO APPROVING ANY CHANGES MADE TO THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B THE GENERAL MANAGER REVIEWS THE 990 AND A COPY OF THE RETURN IS PROVIDED TO THE BOARD BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY, WHICH IS INCLUDED IN THE EMPLOYEE HANDBOOK. INFORMAL OVERSIGHT IS CONDUCTED THROUGH MANAGEMENT AWARENESS AND EMPLOYEE REPORTING EXPECTATIONS. ADDITIONALLY, ALL NEW EMPLOYEES SIGN AN ACKNOWLEDGMENT OF THE HANDBOOK UPON HIRE, WHICH INCLUDES THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPANY WORKS WITH CASCADE EMPLOYERS ON A WAGE RANGE SURVEY/COMP REVIEW. THIS WAS DONE IN 2021, AND IS REVIEWED ANNUALLY FOR MARKET/INDUSTRY INCEASES TO APPLY TO OUR WAGE RANGE SCALES. BOARD APPROVES, THEN MANAGERS DETERMINE EMPLOYEE'S COMPENSATION AND CEO APPROVES IT. CEO'S SALARY IS DETERMINED BY THE BOARD (HAVE ACCESS TO NTCA INFO). REVIEW IS DONE ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: NET EQUITY INCOME IN SUBSIDIARY 197,412. DECREASE IN MEMBERSHIP 588. EXCISE TAX REFUND 20,910. MISC EQUITY ADJUSTMENTS -21,774. SCHEDULE R, PART V, LINE 2(1)(C): LONG DISTANCE INTERCOMPANY REVENUES AND EXPENSES: REVENUES RECEIVED FROM PIONEER CONSOLDIATED INC, THE TAXPAYER'S WHOLLY-OWNED SUBSIDIARY, RELATE TO LONG DISTANCE SERVICES, SPECIFICALLY: PHONE CHARGES, BILLING AND COLLECTION AND PIC CHANGE CHARGES. ALL AMOUNTS ARE AT MARKET VALUE AND ARE PAID FOR IN CASH AND RECORDED ON THE BOOKS OF BOTH ENTITIES. PIONEER CONSOLIDATED INC PO BOX 631 PHILOMATH OR 97370 930933402 TELECOMMUNICATIONS INVESTMENTS OR N/A C 558736 4160623 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 PIONEER CONSOLIDATED INC M 180909 CASH, FMV PIONEER CONSOLIDATED INC S 1182221 CASH, FMV