JASPER COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: JASPER COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION (EIN 35-0420295)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-13
IRS object ID: 202513179349306191
Schema version: 2024v5.2
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
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-13T13:02:13-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	351515068	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MONROE SHINE & CO INC CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1407	AddressLine1Txt
City	NEW ALBANY	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	471511407	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	350420295	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JASPER COUNTY RURAL ELECTRIC MEMBERSHIP	BusinessNameLine1Txt
Business Name Line2	CORPORATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	JASP	BusinessNameControlTxt
Phone	2198664601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 129	AddressLine1Txt
City	RENSSELAER	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47978	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JON RICH	PersonNm
Person Title	CEO/GENERAL MANAGER	PersonTitleTxt
Phone	2198664601	PhoneNum
Signature	2025-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHRISTOPHER M HAWKINS CPA	PreparerPersonNm
PTIN	P01291231	PTIN
Phone	8129452311	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	SAME AS ABOVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JON RICH	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 129	AddressLine1Txt
City	RENSSELAER	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47978	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$36,265,813	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.JASPERREMC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1938	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	DISTRIBUTION OF ELECTRICITY TO APPROXIMATELY 8,700 MEMBERS ON A COOPERATIVE BASIS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	40	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	$31,993,570	PYProgramServiceRevenueAmt
CY Program Service Revenue	$34,936,464	CYProgramServiceRevenueAmt
PY Investment Income	$27,573	PYInvestmentIncomeAmt
CY Investment Income	$19,915	CYInvestmentIncomeAmt
PY Other Revenue	$923,934	PYOtherRevenueAmt
CY Other Revenue	$1,309,434	CYOtherRevenueAmt
PY Total Revenue	$32,945,077	PYTotalRevenueAmt
CY Total Revenue	$36,265,813	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$824,681	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,878,661	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,934,523	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,304,973	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$28,185,873	PYOtherExpensesAmt
CY Other Expenses	$30,082,179	CYOtherExpensesAmt
PY Total Expenses	$32,945,077	PYTotalExpensesAmt
CY Total Expenses	$36,265,813	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$61,656,311	TotalAssetsBOYAmt
Total Assets EOY	$70,557,135	TotalAssetsEOYAmt
Total Liabilities BOY	$29,152,670	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$36,404,021	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$32,503,641	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$34,153,114	NetAssetsOrFundBalancesEOYAmt
Mission	JASPER COUNTY REMC EXISTS TO PROVIDE RELIABLE ELECTRIC SERVICE TO ITS MEMBERS AND MEET THEIR COLLECTIVE ENERGY NEEDS. WE ARE COMMITTED TO MEMBER SATISFACTION, SERVICE EXCELLENCE AND BEING A RESPONSIBLE CITIZEN IN OUR COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	DISTRIBUTION OF ELECTRICITY TO APPROXIMATELY 8,700 MEMBERS ON A COOPERATIVE BASIS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	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
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	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	Yes (1)	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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
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	40	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	40	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
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Members And Shr Gross Income	$34,936,464	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$232,771	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	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BLAIN CARROLL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2198664601	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	280 E WOOD ROAD	AddressLine1Txt
City	RENSSELAER	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47978	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
BART A NESIUS
PRESIDENT	7.81	Yes (X)	$29,842	$0	$0
DAIN A HAYWORTH
VICE-PRESIDENT	5.36	Yes (X)	$26,350	$0	$0
MARK HURLEY
SECRETARY/TREASURER	5.21	Yes (X)	$27,700	$0	$0
MARK KINGMA
DIRECTOR	2.19	Yes (X)	$29,350	$0	$0
DAVID R DUTTLINGER
DIRECTOR	9.77	Yes (X)	$31,750	$0	$0
KERRY MILLER
DIRECTOR	4.79	Yes (X)	$26,950	$0	$0
JOANN MCELFRESH
DIRECTOR	6.21	Yes (X)	$27,850	$0	$0
JONATHON RICH
CEO/GENERAL MANAGER	40.00		$158,959	$0	$76,875	Yes (X)
KENNETH GERHARDT
DIR. OF ENGINEERING & OPER	40.00		$128,371	$0	$47,597		Yes (X)
MICHAEL WIVOET
JOURNEYMAN LINEMAN	44.91		$124,798	$0	$22,708		Yes (X)
DAVID SKINNER
JOURNEYMAN LINEMAN	44.84		$123,983	$0	$38,533		Yes (X)
CHAD WITHERINGTON
1ST CLASS LINEMAN	44.53		$125,193	$0	$23,719		Yes (X)
JUSTIN NESIUS
JOURNEYMAN LINEMAN	43.71		$118,760	$0	$21,839		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$979,856	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$231,271	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	14	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BERRY-IT INC
4316 N 00 E W	KOKOMO	IN	46901	UTILITY SERVICES	$2,757,423
VANTAGE POINT SOLUTIONS INC
2211 N MINNESOTA ST	MITCHELL	SD	57301	ENGINEERING AND DESIGN SERVICES	$1,918,105
KUIPER VEGETATION MANGEMENT LLC
6390W 1000N	DE MOTTE	IN	46310	TREE TRIMMING	$406,233
PARR RICHEY FRANDSEN PATTERSON KRUSE
PO BOX 668	LEBANON	IN	46052	ATTORNEY SERVICES	$270,979
KV ELECTRIC
9190 W 1100 N	DE MOTTE	IN	46310	TRENCHING SERVICES	$152,097

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	ELECTRIC REVENUE	Desc
Business	221000	BusinessCd
Total Revenue Column	$34,936,464	TotalRevenueColumnAmt
Related Or Exempt Func Income	$34,936,464	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$34,936,464	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$19,915	TotalRevenueColumnAmt
Exclusion	$19,915	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$96,684	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	$96,684	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$96,684	TotalRevenueColumnAmt
Exclusion	$96,684	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PATRONAGE CAPITAL	Desc
Business	221000	BusinessCd
Total Revenue Column	$1,212,750	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,212,750	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,212,750	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$36,265,813	TotalRevenueColumnAmt
Related Or Exempt Func Income	$36,149,214	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$116,599	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,878,661	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,211,127	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,247,203	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$262,164	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$399,515	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$184,964	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,209,305	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,161,161	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF POWER	$23,886,630
DISTRIBUTION EXPENSE	$1,527,586
ADMINISTRATIVE AND GENE	$869,378
CONSUMER ACCOUNTS	$428,119

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,265,813	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,567,572	BOYAmt
EOY	$693,659	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,500,790	BOYAmt
EOY	$3,822,535	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,620,442	BOYAmt
EOY	$1,569,090	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,105,306	BOYAmt
EOY	$1,128,259	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$69,484,413	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,771,995	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$39,909,434	BOYAmt
EOY	$52,712,418	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$14,952,767	BOYAmt
EOY	$10,631,174	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$61,656,311	BOYAmt
EOY	$70,557,135	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,439,150	BOYAmt
EOY	$3,624,590	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$24,750,406	BOYAmt
EOY	$30,830,576	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,963,114	BOYAmt
EOY	$1,948,855	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$29,152,670	BOYAmt
EOY	$36,404,021	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	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$32,503,641	BOYAmt
EOY	$34,153,114	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$32,503,641	BOYAmt
EOY	$34,153,114	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$61,656,311	BOYAmt
EOY	$70,557,135	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$1,649,473	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	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$1,600	PoliticalExpendituresAmt
Internal Funds Contributed	$1,600	InternalFundsContributedAmt
Total Exempt Function Expend	$1,600	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Paid Internal FundsPaidInternalFundsAmt
INDIANA FORE - POLITICAL ACTION
8888 KEYSTONE CROSSING SUITE 1600	INDIANAPOLIS	IN	46240	351998087	$1,000
ELECT KENDELL CULP STATE REPRESENTATIVE
3496 S 150 W	RENSSELAER	IN	47978		$600

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	JASPER COUNTY REMC DONATED $1,000 TO INDIANA FORE PAC, A POLITICAL ACTION COMITTEE WORKING IN THE INTEREST OF RURAL UTILITIES, AND $600 TO THE CAMPAIGN TO ELECT KENDELL CULP FOR STATE REPRESENTATIVE.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$231,725	OtherCostOrOtherBasisAmt
Book Value	$231,725	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,722,931	OtherCostOrOtherBasisAmt
Depreciation	$1,661,172	DepreciationAmt
Book Value	$61,759	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$11,629,551	OtherCostOrOtherBasisAmt
Depreciation	$3,933,216	DepreciationAmt
Book Value	$7,696,335	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$55,900,206	OtherCostOrOtherBasisAmt
Depreciation	$11,177,607	DepreciationAmt
Book Value	$44,722,599	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$52,712,418	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
PATRONAGE CAPITAL IN ASSOCIATED ORGANIZATIONS	$1,353,779	C
PATRONAGE CAPITAL IN WABASH VALLEY POWER ALLIANCE - WHOLESALE POWER SUPPLIER	$9,277,395	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$10,631,174	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CONSUMER DEPOSITS	$1,041,915
CUSTOMER ADVANCES FOR CONSTRUCTION	$906,940

Field	Value	IRS element (for citing)
Total Liability	$1,948,855	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE UTILITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE A PROVISION FOR INCOME TAXES. THE UTILITY IS ALSO EXEMPT FROM THE INDIANA UTILITY RECEIPTS TAX UNDER IC 6-2.1-3-33. THE UTILITY HAS ADOPTED ASC TOPIC 740, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. THE UTILITY IS NOT CURRENTLY BEING EXAMINED BY ANY TAX JURISDICTIONS AND MANAGEMENT BELIEVES ITS TAX-EXEMPT STATUS WOULD BE UPHELD UNDER EXAMINATION. NO PROVISION FOR UNCERTAIN TAX POSITIONS HAVE BEEN RECORDED AT DECEMBER 31, 2024.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JONATHON RICH
CEO/GENERAL MANAGER	$158,959	$0	$0	$0	$0	$0	$0	$0	$76,875	$0	$235,834	$0	$0	$0
KENNETH GERHARDT
DIR. OF ENGINEERING & OPER	$128,371	$0	$0	$0	$0	$0	$0	$0	$47,597	$0	$175,968	$0	$0	$0
DAVID SKINNER
JOURNEYMAN LINEMAN	$123,983	$0	$0	$0	$0	$0	$0	$0	$38,533	$0	$162,516	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	JASPER COUNTY REMC IS A COOPERATIVE OWNED BY APPROXIMATELY 8,700 MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7A	ALL MEMBERS ARE ENTITLED TO VOTE FOR THE BOARD OF DIRECTORS AT ITS ANNUAL MEETING
FORM 990, PART VI, SECTION A, LINE 7B	ALL GOVERNANCE DECISIONS ARE SUBJECT TO APPROVAL BY THE GOVERNING BODY
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	EACH DIRECTOR AND OFFICER ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY AND HAS AGREED TO COMPLY WITH THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS SET AND APPROVE THE CHIEF EXECUTIVE OFFICER'S SALARY USING THE NRECA ANNUAL COMPENSATION SURVEY AS A GUIDE.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, THE ANNUAL REPORT AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	2024 MARGINS ALLOCATED TO MEMBERS 1,878,661. RETIREMENT OF MEMBER PARTONAGE CAPITAL -284,188. REALLOCATION OF UNCLAIMED PATRONAGE CAPITAL RETIREMENT 55,000.
FORM 990, PART XII, LINE 2C:	NO CHANGE FROM THE PRIOR YEAR