BEARTOOTH ELECTRIC COOPERATIVE INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BEARTOOTH ELECTRIC COOPERATIVE INC (EIN 81-0109712)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-04-30
- IRS object ID
- 201401209349300240
- Schema version
- 2013v3.0
- 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 | 2014-04-30T14:49:44-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | 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 | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 25TH STREET WEST | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 591024662 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810109712 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEARTOOTH ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BEAR | BusinessNameControlTxt |
| Phone | 4064462310 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1110 | AddressLine1 |
| City | RED LODGE | City |
| State | MT | State |
| ZIP Code | 590681110 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROXIE MELTON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4064462310 | PhoneNum |
| Signature | 2014-04-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD A MATUSIAK | PreparerPersonNm |
| PTIN | P00524085 | PTIN |
| Phone | 4066522320 | PhoneNum |
| Preparation | 2014-04-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROXIE MELTON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1306 NORTH BROADWAY | AddressLine1 |
| City | RED LODGE | City |
| State | MT | State |
| ZIP Code | 58068 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,525,529 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1941 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | BEARTOOTH ELECTRIC COOPERATIVE, INC. OPERATES AS A RURAL ELECTRIC UTILITY ON A NON PROFIT BASIS BY PROVIDING ELECTRICAL POWER AND UTILITY SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN CENTRAL PORTION OF MONTANA AND NORTHERN WYOMING. THE COOPERATIVE IS EXEMPT UNDER SECTION 501 (C) (12). | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 20 | 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 | $10,216,631 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,444,472 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$3,900,125 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,481 | CYInvestmentIncomeAmt |
| PY Other Revenue | $49,308 | PYOtherRevenueAmt |
| CY Other Revenue | $71,576 | CYOtherRevenueAmt |
| PY Total Revenue | $6,365,814 | PYTotalRevenueAmt |
| CY Total Revenue | $10,525,529 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $17,880 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $27,882 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $516,661 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $500,154 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,919,981 | PYOtherExpensesAmt |
| CY Other Expenses | $9,381,794 | CYOtherExpensesAmt |
| PY Total Expenses | $9,454,522 | PYTotalExpensesAmt |
| CY Total Expenses | $9,909,830 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,088,708 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $615,699 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,060,544 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,140,645 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,025,072 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,489,474 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,035,472 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,651,171 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN CENTRAL MONTANA AND NORTHERN WYOMING. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,495,043 | ExpenseAmt |
| Revenue | $10,509,976 | RevenueAmt |
| Desc | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL SERVICES TO 4,317 PATRONS AND MEMBERS LOCATED IN CENTRAL MONTANA AND NORTHERN WYOMING. | Desc |
| Total Program Service Expenses | $8,495,043 | 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 | Yes (1) | 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 | 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 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 | 27 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 20 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Members And Shr Gross Income | $11,055,720 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $65,504 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| 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 | 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 | ROBERT WALKER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4064462310 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1306 NORTH BROADWAY | AddressLine1 |
| City | RED LODGE | City |
| State | MT | State |
| ZIP Code | 58068 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ARLEEN BOYD | ||||||
| DIRECTOR | 44.00 | Yes (X) | $3,425 | $0 | $0 | |
| ROXIE MELTON | ||||||
| PRESIDENT | 10.00 | Yes (X) | $12,000 | $0 | $0 | Yes (X) |
| DANIEL DUTTON | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $5,500 | $0 | $0 | Yes (X) |
| PATRICIA HOFFMAN | ||||||
| SECRETARY-TREASURER | 3.00 | Yes (X) | $5,875 | $0 | $0 | Yes (X) |
| DAVID PETERSON | ||||||
| DIRECTOR | 5.00 | Yes (X) | $4,425 | $0 | $0 | |
| LAURIE BEERS | ||||||
| DIRECTOR | 6.00 | Yes (X) | $7,500 | $0 | $0 | |
| RICHARD NOLAN | ||||||
| DIRECTOR | 8.00 | Yes (X) | $9,254 | $0 | $0 | |
| ROBERT WALKER | ||||||
| DIRECTOR OF FINANCE | 40.00 | $75,792 | $0 | $46,579 | Yes (X) | |
| RICHARD PECK | ||||||
| GENERAL MANAGER | 40.00 | $153,600 | $0 | $53,984 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $277,371 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $100,563 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| OUTBACK POWER COMPANY | |||||
| PO BOX 725 | HAVRE | MT | 59501 | PLANT CONSTRUCTION | $384,366 |
| ASPLUNDH TREE EXPEXT COMPANY | |||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 60677 | TREE TRIMMING | $250,019 |
| FELT MARTIN FRAZIER & WELDON | |||||
| PO BOX 2558 | BILLINGS | MT | 59101 | ATTORNEY | $181,953 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UTILITIES & SERVICE | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $10,444,472 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,444,472 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,444,472 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,481 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,481 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $15,553 | 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 | $15,553 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,553 | TotalRevenueColumnAmt |
| Exclusion | $15,553 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATRONAGE CAPITAL ALLOC | 221000 | $48,947 | $48,947 |
| JOBBING- MERCHANDISING | 221000 | $7,076 | $7,076 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $56,023 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,525,529 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,509,976 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $15,553 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,882 | TotalAmt |
| Program Services | $27,882 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $377,934 | TotalAmt |
| Management And General | $377,934 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,609 | TotalAmt |
| Management And General | $107,609 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,611 | TotalAmt |
| Management And General | $14,611 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,097 | TotalAmt |
| Management And General | $220,097 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,205 | TotalAmt |
| Management And General | $15,205 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $815 | TotalAmt |
| Management And General | $815 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,361 | TotalAmt |
| Management And General | $106,361 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,461 | TotalAmt |
| Management And General | $72,461 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,197 | TotalAmt |
| Management And General | $76,197 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $660,182 | TotalAmt |
| Program Services | $642,126 | ProgramServicesAmt |
| Management And General | $18,056 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $860,945 | TotalAmt |
| Program Services | $802,229 | ProgramServicesAmt |
| Management And General | $58,716 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,684 | TotalAmt |
| Management And General | $10,684 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER | $5,003,796 | $5,003,796 |
| DISTRIBUTION MAINTENANC | $864,289 | $864,289 |
| DISTRIBUTIONS OPERATION | $819,543 | $819,543 |
| CONSUMER ACCOUNTS EXPEN | $254,661 | $254,661 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $416,558 | TotalAmt |
| Program Services | $80,517 | ProgramServicesAmt |
| Management And General | $336,041 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,909,830 | TotalAmt |
| Program Services | $8,495,043 | ProgramServicesAmt |
| Management And General | $1,414,787 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,092,783 | BOYAmt |
| EOY | $109,396 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,248 | BOYAmt |
| EOY | $491,442 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,223,253 | BOYAmt |
| EOY | $1,375,284 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,639 | BOYAmt |
| EOY | $309,450 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,763 | BOYAmt |
| EOY | $182,333 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,558,834 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $12,576,644 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,534,125 | BOYAmt |
| EOY | $15,982,190 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $575,827 | BOYAmt |
| EOY | $600,321 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,906 | BOYAmt |
| EOY | $90,229 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,060,544 | BOYAmt |
| EOY | $19,140,645 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,023,924 | BOYAmt |
| EOY | $1,140,181 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,912,253 | BOYAmt |
| EOY | $13,261,600 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,895 | BOYAmt |
| EOY | $87,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,025,072 | BOYAmt |
| EOY | $14,489,474 | 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 | $76,508 | BOYAmt |
| EOY | $175,899 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,958,964 | BOYAmt |
| EOY | $4,475,272 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,035,472 | BOYAmt |
| EOY | $4,651,171 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,060,544 | BOYAmt |
| EOY | $19,140,645 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $615,699 | 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 | $132,612 | OtherCostOrOtherBasisAmt |
| Book Value | $132,612 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,284,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $401,906 | DepreciationAmt |
| Book Value | $882,823 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,288,302 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,889,761 | DepreciationAmt |
| Book Value | $398,541 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,853,191 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,284,977 | DepreciationAmt |
| Book Value | $14,568,214 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,982,190 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $69,810 |
| DEFERRED CREDITS | $17,883 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $87,693 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,136,777 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $611,248 | OtherRevenueAmt |
| Revenue Not Reported | $611,248 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,525,529 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,525,529 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,881,948 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,881,948 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $27,882 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $27,882 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,909,830 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT DECEMBER 31, 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CONTRIBUTIONS IN AID OF CONSTRUCTION RECEIVED FROM MEMBERS |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BENEFITS PAID TO MEMBERS- CAPITAL CREDIT RETIREMENT |
| PART VI LINE 1E - OTHER PROPERTY | PART VI-LINE 1E-OTHER PROPERTY- INCLUDES TRANSMISSION POLES, WIRE AND STATION EQUIPMENT TOTALING $398,501; DISTRIBUTION PLANT OF STATION EQUIPMENT, POLES, WIRE, METERS AND TRANSFOMERS TOTALING $24,350,883; AND CONSTRUCTION WORK IN PROGRESS TOTALING $103,807. |
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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ARLEEN BOYD | ||||||||||||||
| DIRECTOR | $3,425 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $3,425 | $0 | $0 | $0 |
| ROXIE MELTON | ||||||||||||||
| PRESIDENT | $12,000 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $12,000 | $0 | $0 | $0 |
| DANIEL DUTTON | ||||||||||||||
| VICE PRESIDENT | $5,500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,500 | $0 | $0 | $0 |
| PATRICIA HOFFMAN | ||||||||||||||
| SECRETARY-TREASURER | $5,875 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,875 | $0 | $0 | $0 |
| DAVID PETERSON | ||||||||||||||
| DIRECTOR | $4,425 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $4,425 | $0 | $0 | $0 |
| LAURIE BEERS | ||||||||||||||
| DIRECTOR | $7,500 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $7,500 | $0 | $0 | $0 |
| RICHARD NOLAN | ||||||||||||||
| DIRECTOR | $9,254 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $9,254 | $0 | $0 | $0 |
| ROBERT WALKER | ||||||||||||||
| DIRECTOR OF FINANCE | $75,792 | $0 | $0 | $0 | $0 | $0 | $28,662 | $0 | $17,917 | $0 | $122,371 | $0 | $0 | $0 |
| RICHARD PECK | ||||||||||||||
| GENERAL MANAGER | $153,600 | $0 | $0 | $0 | $0 | $0 | $53,984 | $0 | $0 | $0 | $207,584 | $0 | $0 | $0 |
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 4,317 VOTING MEMBERS AT DECEMBER 31, 2013. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT TWO OR THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN SEPTEMBER OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MAJORITY OF MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE PREPARED FORM 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BOARD OF DIRECTORS AND GENERAL MANAGER PRIOR TO ITS FILING. THE FORM 990 IS PREPARED JOINTLY WITH THE COOPERATIVE'S AUDITOR. MANAGEMENT PERSONNEL PRESENTS THE COMPLETED FORM 990 TO THE GOVERNING BOARD AT A REGULARLY SCHEDULE BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD OF DIRECTORS ANNUALLY DISCLOSE TO THE BOARD ANY SITUATION OR TRANSACTION IN WHICH THE DIRECTOR IS INVOLVED WHICH VIOLATES OR COULD APPEAR TO VIOLATE THE INTENT OF THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | MONTANA STATEWIDE ORGANIZATION- MONTANA ELECTRIC COOPERATIVE ASSOCIATION (MECA) AND THE NATIONAL RURAL ELECTRIC ASSOCIATION (NRECA) PERFORMS ANNUAL SALARY SURVEYS BY JOB CLASSIFICATION. THE BOARD OF DIRECTORS MAKES USE OF THESE SALARY SURVEYS FROM MECA AND NRECA TO DETERMINE THE SALARY GUIDELINE FOR THE GENERAL MANAGER SALARY. THE GENERAL MANAGER USES THIS SALARY SURVEY TO DETERMINE THE RANGE OF SALARIES FOR THE ADMINISTRATIVE PERSONNEL. THE COOPERATIVE LINEMEN SALARIES ARE ESTABLISHED BY A SIGNED COLLECTIVELY BARGAINED IBEW UNION CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, FINANCIAL REPORTS - RUS FORM 7 - AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE. IN ADDITION, EACH NEW MEMBER IS PROVIDED WITH A COPY OF BEARTOOTH ELECTRIC COOPERATIVE'S BYLAWS. ALSO THE STATEMENT OF FINANCIAL CONDITION IS SENT OUT YEARLY TO ALL MEMBERS IN THE ANNUAL MEETING NOTICE PRIOR TO THE ANNUAL MEETING HELD IN SEPTEMBER OF EACH YEAR. |
| PART XII LINE 2C | THE BOARD OF DIRECTORS REQUIRE A FORMAL THREE YEAR AUDIT ENGAGEMENT LETTER CONTRACT FIXING THE ANNUAL AUDIT FEE AND PERFORMS OVERSIGHT OVER THE AUDIT. IN ADDITION, THE AUDITOR IS REQUIRED TO FORMALLY PRESENT THE AUDIT AND ANY FINDINGS TO THE BOARD OF DIRECTORS. ALSO, THE BOARD OF DIRECTORS REQUEST THAT THE AUDITOR PRESENT THE COOPERATIVE STATEMENT OF FINANCIAL CONDITION TO THE MEMBERSHIP AT THE ANNUAL MEETING HELD IN SEPTEMBER OF EACH YEAR. |