FLATHEAD ELECTRIC COOPERATIVE INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FLATHEAD ELECTRIC COOPERATIVE INC (EIN 81-0135783)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-04-24
- IRS object ID
- 202611149349300231
- Schema version
- 2025v4.1
- 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 | 2026-04-24T10:21:07-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 345 N REID PL STE 400 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 571037034 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810135783 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLATHEAD ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FLAT | BusinessNameControlTxt |
| Phone | 4067514483 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2510 US HIGHWAY 2 EAST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 599012397 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALAN RUBY | PersonNm |
| Person Title | SECRETARY/TREASURER | PersonTitleTxt |
| Phone | 4067514483 | PhoneNum |
| Signature | 2026-04-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURIE HANSON CPA | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2026-04-23 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STACEY SCHNEBEL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2510 US HIGHWAY 2 EAST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 599012397 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $151,754,596 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.FLATHEADELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RURAL ELECTRIC POWER DISTRIBUTION TO MEMBERS IN OUR SERVICE AREA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 180 | 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 | $137,626,355 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $148,935,573 | CYProgramServiceRevenueAmt |
| PY Investment Income | $418,925 | PYInvestmentIncomeAmt |
| CY Investment Income | $391,789 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,441,034 | PYOtherRevenueAmt |
| CY Other Revenue | $2,333,877 | CYOtherRevenueAmt |
| PY Total Revenue | $140,486,314 | PYTotalRevenueAmt |
| CY Total Revenue | $151,661,239 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $56,860 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $147,933 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,269,392 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $34,158 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $22,563,882 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $24,597,203 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $110,410,914 | PYOtherExpensesAmt |
| CY Other Expenses | $121,693,993 | CYOtherExpensesAmt |
| PY Total Expenses | $138,301,048 | PYTotalExpensesAmt |
| CY Total Expenses | $146,473,287 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,185,266 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,187,952 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $294,275,051 | TotalAssetsBOYAmt |
| Total Assets EOY | $317,059,300 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $203,407,092 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $224,930,610 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $90,867,959 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $92,128,690 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AS A MEMBER OWNED COOPERATIVE, WE STRIVE TO PROVIDE COMPETITIVE AND RELIABLE SERVICE, ACHIEVE THE HIGHEST LEVEL OF MEMBER SATISFACTION AND ENHANCE THE QUALITY OF LIFE IN OUR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | GENERATION AND ACQUISITION OF ELECTRIC POWER FOR DISTRIBUTION TO APPROXIMATELY 59,902 MEMBERS (AS OF DECEMBER 31, 2025) ALONG 2,086 OVERHEAD LINES AND 3,239 UNDERGROUND LINES IN AND AROUND THE FLATHEAD VALLEY, LIBBY, ELK BASIN, AND COOKE CITY AREAS OF MONTANA. | Desc |
| 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| 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 | Yes (1) | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 81 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 180 | 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 |
| Members And Shr Gross Income | $162,943,305 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,796,171 | 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | STACIE DELLAMANO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4067514483 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2510 US HIGHWAY 2 EAST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| STACEY SCHNEBEL | |||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $47,554 | $0 | $0 | |
| STEVE STREICH | |||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $41,053 | $0 | $0 | |
| ALAN RUBY | |||||||
| SECRETARY/TREASURER | 7.50 | Yes (X) | Yes (X) | $41,571 | $0 | $0 | |
| GARY BOE | |||||||
| TRUSTEE | 10.00 | Yes (X) | $40,892 | $0 | $0 | ||
| DUANE BRAATEN | |||||||
| TRUSTEE | 13.50 | Yes (X) | $51,712 | $0 | $0 | ||
| JERRY BYGREN | |||||||
| TRUSTEE (UNTIL SEPT 2025) | 17.00 | Yes (X) | $30,565 | $0 | $0 | ||
| GARY CARMICHAEL | |||||||
| TRUSTEE | 11.30 | Yes (X) | $50,672 | $0 | $0 | ||
| TERRY CROOKS | |||||||
| TRUSTEE | 14.50 | Yes (X) | $31,729 | $0 | $4,860 | ||
| JOHN SLINEY | |||||||
| TRUSTEE | 12.80 | Yes (X) | $41,390 | $0 | $0 | ||
| MARK JOHNSON | |||||||
| CEO AND GENERAL MANAGER | 50.00 | Yes (X) | $510,534 | $0 | $493,038 | ||
| JASON WILLIAMS | |||||||
| COO | 45.00 | Yes (X) | $307,042 | $0 | $150,830 | ||
| TIA ROBBIN | |||||||
| CAO | 45.00 | Yes (X) | $242,170 | $0 | $91,493 | ||
| TOD YOUNG - CFO UNTIL | |||||||
| 08/25); SPECIAL PROJECT (BEG 8/25) | 50.00 | Yes (X) | $242,512 | $0 | $162,419 | ||
| STACIE DELLAMANO | |||||||
| CFO (BEG 08/2025) | 50.00 | Yes (X) | $84,449 | $0 | $15,812 | ||
| JOHN GOROSKI | |||||||
| COMPLIANCE MANAGER | 45.00 | $223,177 | $0 | $154,218 | Yes (X) | ||
| BRIAN PLUNKETT | |||||||
| ENGINEERING MANAGER | 50.00 | $218,147 | $0 | $165,903 | Yes (X) | ||
| AL THORSON | |||||||
| OPERATIONS MANAGER | 50.00 | $204,824 | $0 | $128,901 | Yes (X) | ||
| BJ HATTEL | |||||||
| IT MANAGER | 50.00 | $195,256 | $0 | $64,712 | Yes (X) | ||
| CODY KATZER | |||||||
| JOURNEYMAN LINE FOREMAN | 45.90 | $187,048 | $0 | $62,310 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,792,297 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,494,496 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 78 | 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 |
|---|---|---|---|---|---|
| ASPLUNDH TREE EXPERT LLC | |||||
| 708 BLAIR MILL ROAD | WILLOW GROVE | PA | 19090 | VEGETATION MANAGEMENT CONTRACTOR | $3,582,417 |
| ROCKY MOUNTAIN CONTRACTORS INC | |||||
| 3268 OCEAN VIEW DRIVE | HELENA | MT | 59602 | UTILITY CONSTRUCTION CONTRACTOR | $2,009,696 |
| ASSOCIATED ARBORISTS | |||||
| 1760 NW EMERSON WAY | MCMINNVILLE | OR | 97128 | VEGETATION MANAGEMENT CONTRACTOR | $1,919,087 |
| ASPEN URBAN FORESTRY INC | |||||
| 745 CAPISTRANO DRIVE | KALISPELL | MT | 59901 | VEGETATION MANAGEMENT CONTRACTOR | $863,687 |
| NISC (NATIONAL INFORMATION SOLUTIONS COO | |||||
| ONE INNOVATIONS CIRCLE | LAKE SAINT LOUIS | MO | 63367 | COMPUTER SOFTWARE COMPANY | $857,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 22 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRICITY | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $148,600,341 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $148,600,341 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $335,232 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $335,232 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $148,935,573 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $211,265 | TotalRevenueColumnAmt |
| Exclusion | $211,265 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $125,685 | RealAmt |
| Personal | $556,855 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $125,685 | RealAmt |
| Personal | $556,855 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $682,540 | TotalRevenueColumnAmt |
| Exclusion | $682,540 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $243,125 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $62,601 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $180,524 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $180,524 | TotalRevenueColumnAmt |
| Exclusion | $180,524 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $21,997 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $30,756 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$8,759 | TotalRevenueColumnAmt |
| Exclusion | -$8,759 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER COOPERATIVE CAPITAL CREDITS | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $1,660,096 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,660,096 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,660,096 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $151,661,239 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $150,595,669 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,065,570 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $147,933 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,158 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,481,271 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,913,293 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,809,830 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,392,809 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,962,354 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,343,558 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $84,300,089 |
| DISTRIBUTION - MAINTENA | $13,597,039 |
| DISTRIBUTION - OPERATIO | $6,945,109 |
| TAXES | $5,481,399 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$7,935,555 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,473,287 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,694 | BOYAmt |
| EOY | $8,669,962 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,249,176 | BOYAmt |
| EOY | $17,848,856 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,499,110 | BOYAmt |
| EOY | $1,441,383 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,763,042 | BOYAmt |
| EOY | $1,546,931 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,154,270 | BOYAmt |
| EOY | $1,818,512 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $453,217,430 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $183,104,611 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,328,750 | BOYAmt |
| EOY | $270,112,819 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $887,566 | BOYAmt |
| EOY | $1,214,705 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,106,105 | BOYAmt |
| EOY | $14,145,940 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $283,338 | BOYAmt |
| EOY | $260,192 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,275,051 | BOYAmt |
| EOY | $317,059,300 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,024,358 | BOYAmt |
| EOY | $20,292,003 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,256,949 | BOYAmt |
| EOY | $175,142,682 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,055,735 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,070,050 | BOYAmt |
| EOY | $29,495,925 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,407,092 | BOYAmt |
| EOY | $224,930,610 | 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 | $4,691,052 | BOYAmt |
| EOY | $4,906,324 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $86,176,907 | BOYAmt |
| EOY | $87,222,366 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,867,959 | BOYAmt |
| EOY | $92,128,690 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,275,051 | BOYAmt |
| EOY | $317,059,300 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,187,952 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$3,927,221 | 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 | $7,952,446 | OtherCostOrOtherBasisAmt |
| Book Value | $7,952,446 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $30,530,421 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,901,108 | DepreciationAmt |
| Book Value | $20,629,313 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,124,403 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,549,273 | DepreciationAmt |
| Book Value | $12,575,130 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $389,610,160 | OtherCostOrOtherBasisAmt |
| Depreciation | $160,654,230 | DepreciationAmt |
| Book Value | $228,955,930 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $270,112,819 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $26,683,595 |
| MEMBER DEPOSITS | $1,358,382 |
| OPERATING LEASE LIABILITY | $239,242 |
| RETIREMENT BENEFIT OBLIGATION | $1,214,706 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $29,495,925 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $151,669,998 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $151,669,998 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$8,759 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$8,759 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $151,661,239 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $146,447,888 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $8,759 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $8,759 | ExpensesNotReportedAmt |
| Expenses Subtotal | $146,439,129 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $34,158 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $34,158 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $146,473,287 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE EVALUATES ITS TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON THE INCOME TAX RETURNS TO DETERMINE IF AN ACCRUAL IS NECESSARY FOR UNCERTAIN TAX POSITIONS. THE COOPERATIVE WOULD RECOGNIZE FUTURE AND ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCH G GAMING REVENUES -8,759. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SCH G GAMING REVENUES 8,759. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALLOCATION OF 2025 MARGINS TO MEMBERS IN 2026 34,158. |
Schedule G IRS990ScheduleG
Gaming Information GamingInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | $21,997 | GrossRevenueOtherGamingAmt |
| Oth Direct Expnss Other Gaming | $30,756 | OthDirectExpnssOtherGamingAmt |
| Volunteer Labor Other Gaming | 0 | VolunteerLaborOtherGamingInd |
| Gross Revenue Total Gaming | $21,997 | GrossRevenueTotalGamingAmt |
| Oth Direct Expnss Total Gaming | $30,756 | OthDirectExpnssTotalGamingAmt |
| Direct Expense Summary Gaming | $30,756 | DirectExpenseSummaryGamingAmt |
| Net Gaming Income Summary | -$8,759 | NetGamingIncomeSummaryAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MT | StatesWhereGamingConductedCd |
| Licensed | 0 | LicensedInd |
| Explanation If No | THERE IS NO GAMING LICENSE REQUIRED IN MONTANA. | ExplanationIfNoTxt |
| License Suspended Etc | 0 | LicenseSuspendedEtcInd |
| Gaming With Nonmembers | Yes (1) | GamingWithNonmembersInd |
| Member Of Other Entity | 0 | MemberOfOtherEntityInd |
| Gaming Own Facility | 0.50000 | GamingOwnFacilityPct |
| Gaming Other Facility | 0.50000 | GamingOtherFacilityPct |
| Individual With Books | STACIE DELLAMANO | IndividualWithBooksNm |
Persons With Books US Address PersonsWithBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2510 US HIGHWAY 2E | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct With3rd Prty For Game Rev | 0 | CntrctWith3rdPrtyForGameRevInd |
| Gaming Manager Person | TOD YOUNG | GamingManagerPersonNm |
| Gaming Manager Compensation | $200 | GamingManagerCompensationAmt |
| Gaming Manager Services Prov | FINANCIAL RESPONSIBILITY | GamingManagerServicesProvTxt |
| Gaming Manager Is Director Ofcr | Yes (X) | GamingManagerIsDirectorOfcrInd |
| Charitable Distribution Rqr | Yes (1) | CharitableDistributionRqrInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART III, LINE 17B | FormAndLineReferenceDesc |
| Explanation | RAFFLE PROCEEDS WERE DISTRIBUTED AS FOLLOWS: $13,010 - WHITEFISH COMMUNITY FOUNDATION $ 3,252 - COLUMBIA FALLS FOOD BANK $ 2,710 - LIBBY FOOD PANTRY $ 2,710 - NW MONTANA VETERANS FOOD PANTRY | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| WHITEFISH COMMUNITY FOUNDATION | ||||||||
| PO BOX 1060 | WHITEFISH | MT | 59937 | 810533002 | 501(C)3 | $41,110 | $0 | COMMUNITY PROJECTS |
| FLATHEAD INDUSTRIES | ||||||||
| PO BOX 1916 | KALISPELL | MT | 59903 | 237359797 | 501(C)3 | $6,136 | $0 | GENERAL ASSISTANCE |
| ENERGY SHARE OF MONTANA | ||||||||
| 3117 COONEY DR SUITE 102 | HELENA | MT | 59602 | 810411562 | 501(C)3 | $80,960 | $0 | LOW INCOME ASSISTANCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE MAY PROVIDE DONATIONS OR CONTRIBUTIONS TO ELIGIBLE NONPROFIT ORGANIZATIONS. THE COOPERATIVE DOES NOT MONITOR THE USE OF FUNDS PROVIDED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARK JOHNSON | ||||||||||||||
| CEO AND GENERAL MANAGER | $505,578 | $0 | $276 | $0 | $4,680 | $0 | $459,364 | $0 | $37,696 | $0 | $1,007,594 | $0 | $0 | $0 |
| JASON WILLIAMS | ||||||||||||||
| COO | $304,614 | $0 | $271 | $0 | $2,157 | $0 | $116,040 | $0 | $37,615 | $0 | $460,697 | $0 | $0 | $0 |
| TOD YOUNG - CFO UNTIL | ||||||||||||||
| 08/25); SPECIAL PROJECT (BEG 8/25) | $234,420 | $0 | $298 | $0 | $7,794 | $0 | $133,706 | $0 | $31,355 | $0 | $407,573 | $0 | $0 | $0 |
| BRIAN PLUNKETT | ||||||||||||||
| ENGINEERING MANAGER | $215,557 | $0 | $298 | $0 | $2,292 | $0 | $128,563 | $0 | $39,974 | $0 | $386,684 | $0 | $0 | $0 |
| JOHN GOROSKI | ||||||||||||||
| COMPLIANCE MANAGER | $219,924 | $0 | $298 | $0 | $2,955 | $0 | $140,308 | $0 | $16,576 | $0 | $380,061 | $0 | $0 | $0 |
| TIA ROBBIN | ||||||||||||||
| CAO | $238,473 | $0 | $303 | $0 | $3,394 | $0 | $70,202 | $0 | $24,115 | $0 | $336,487 | $0 | $0 | $0 |
| AL THORSON | ||||||||||||||
| OPERATIONS MANAGER | $202,928 | $0 | $190 | $0 | $1,706 | $0 | $116,551 | $0 | $14,824 | $0 | $336,199 | $0 | $0 | $0 |
| BJ HATTEL | ||||||||||||||
| IT MANAGER | $194,139 | $0 | $352 | $0 | $765 | $0 | $29,531 | $0 | $37,672 | $0 | $262,459 | $0 | $0 | $0 |
| CODY KATZER | ||||||||||||||
| JOURNEYMAN LINE FOREMAN | $142,915 | $0 | $352 | $0 | $43,781 | $0 | $28,170 | $0 | $36,296 | $0 | $251,514 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | GROSS UP OF MOVING EXPENSES FOR CFO COMPANY REIMBURSEMENT PROGRAM FOR HEALTH CLUB MEMBERSHIP |
| PART I, LINE 4B | THE CEO PARTICIPATES IN A 457(F) PLAN. SCHEDULE J, PART II, COLUMN C INCLUDES DEFERRALS OF $187,339 FOR THIS PLAN. |
| SCHEDULE J, PART II, COLUMN (C) | PART II COLUMN (C) INCLUDES THE CHANGE IN ACTUARIAL VALUE IN THE DEFINED BENEFIT PLAN FOR ALL PERSONS INCLUDED ON SCHEDULE J. THE ACTUAL CONTRIBUTION TO THE DEFINED BENEFIT PLAN FOR EACH RESPECTIVE EMPLOYEE IS NOT INCLUDED IN COLUMN (C). |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS CONSIST OF INDIVIDUALS AND BUSINESSES THAT RECEIVE ELECTRIC SERVICE FROM THE COOPERATIVE. MEMBERS RECEIVE A SHARE OF THE COOPERATIVE'S OPERATING MARGINS THROUGH AN ALLOCATION AND APPROVED RETIREMENT OF PATRONAGE CAPITAL. |
| FORM 990, PART VI, SECTION A, LINE 7A | TRUSTEE NOMINATIONS A. IN ANY YEAR IN WHICH A VACANCY IN THE OFFICE OF TRUSTEE SHALL OCCUR IN ANY DISTRICT, THERE SHALL BE NOMINATED FROM THE VACANT DISTRICT AT LEAST ONE CANDIDATE FOR THE OFFICE OF TRUSTEE. B. A CANDIDATE FOR EACH VACANCY SHALL PROVIDE NOTICE OF HIS OR HER INTEREST IN THE VACANT OR EXPIRING POSITION BY SUBMITTING A NOMINATING PETITION TO THE NOMINATING COMMITTEE OF THE BOARD AT LEAST THIRTY (30) BUSINESS DAYS BEFORE THE ANNUAL MEETING. EACH PETITION SHALL CONSIST OF THE NAME, ADDRESS, TELEPHONE NUMBER, AND ORIGINAL AND DATED SIGNATURE OF NOT LESS THAN TWENTY-FIVE (25) MEMBERS FROM THE CANDIDATE'S DISTRICT, AND SHALL BE SIGNED BY THE CANDIDATE ASSERTING THEIR QUALIFICATIONS FOR THE POSITION. C. THE NOMINATING COMMITTEE SHALL REVIEW THE PETITIONS TO DETERMINE THAT ALL SIGNERS ARE MEMBERS AND RESIDE IN SAID DISTRICT, AND THAT THE NOMINEE IS QUALIFIED TO SERVE. D. A WRITTEN PROFILE OF EACH NOMINEE SHALL BE REQUIRED. TRUSTEE ELECTIONS A. THE ELECTION OF TRUSTEES SHALL TAKE PLACE IN CONJUNCTION WITH THE ANNUAL MEETING OF THE MEMBERS AT WHICH TIME MEMBERS SHALL ELECT THE NUMBER OF TRUSTEES NECESSARY TO FILL THE POSITION OR POSITIONS OF THOSE WHOSE TERMS HAVE EXPIRED OR BEEN VACATED. B. ELECTIONS OF TRUSTEES SHALL BE DETERMINED BY A PLURALITY VOTE. IF, AFTER A RECOUNT, THERE IS A TIE FOR A TRUSTEE POSITION, THE WINNER SHALL BE DETERMINED BY A COIN TOSS. C. IF, BECAUSE OF REDISTRICTING, TWO (2) BOARD MEMBERS WHOSE TERMS HAVE NOT EXPIRED REPRESENT THE SAME DISTRICT, AN ELECTION SHALL BE HELD BETWEEN THESE TWO CURRENT BOARD MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE COOPERATIVE'S BY-LAWS REQUIRE APPROVAL BY ITS MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE FOR MAKING CHANGES TO THE COOPERATIVE'S BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE FORM 990 HAS BEEN PREPARED BY THE INDEPENDENT ACCOUNTANTS, MANAGEMENT REVIEWS THE FORM FOR ACCURACY AND COMPLETENESS. ONCE MANAGEMENT BELIEVES THE FORM IS COMPLETE AND ACCURATE, THE FORM IS SUBMITTED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL. UPON RECEIVING THEIR APPROVAL, THE FORM IS SIGNED AND FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | MANAGEMENT ENSURES THE ENFORCEMENT OF THE POLICY. MANAGEMENT AND THE BOARD OF TRUSTEES REVIEW ANY POTENTIAL CONFLICTS OF INTEREST, AT LEAST ANNUALLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED WITH LEGAL COUNSEL IN ORDER TO DETERMINE THE APPROPRIATE FORM OF ACTION, IF NECESSARY, IN ACCORDANCE WITH THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF TRUSTEES REVIEWS THE CEO AND GENERAL MANAGER'S COMPENSATION AND, TO THE EXTENT POSSIBLE, COMPARES IT TO THE COMPENSATION OF CEO AND GENERAL MANAGERS OF OTHER COMPARABLY-SIZED ELECTRIC COOPERATIVES WITHIN THE REGION USING AN INDEPENDENT CONSULTANT AND SURVEY INFORMATION OBTAINED FROM NRECA AND MILLIMAN. ADDITIONALLY, THE BOARD OF TRUSTEES REVIEWS THE CEO AND GENERAL MANAGER'S COMPENSATION RELATIVE TO THE COMPENSATION OF OTHER EXECUTIVE-LEVEL POSITIONS WITHIN THE GEOGRAPHICAL AREA AS A MEASURE OF REASONABLENESS. AFTER CONSIDERATION OF THESE FACTORS, ALONG WITH THE PERFORMANCE OF THE INDIVIDUAL UNDER REVIEW, THE BOARD OF TRUSTEES APPROVES THE CEO AND GENERAL MANAGER'S COMPENSATION PACKAGE. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES, IF ANY, IS DETERMINED ANNUALLY BY THE CEO AND GENERAL MANAGER, CHIEF ADMINISTRATIVE OFFICER (CAO) AND CHIEF OPERATING OFFICER (COO) UTILIZING DATA PREPARED BY AN INDEPENDENT CONSULTANT ALONG WITH A SALARY MATRIX AND WRITTEN PERFORMANCE EVALUATIONS. |
| FORM 990, PART VI, SECTION C, LINE 19 | SOME DOCUMENTS AND INFORMATION ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. OTHER INFORMATION IS AVAILABLE UPON REQUEST, IN ACCORDANCE WITH BOARD POLICY. |
| FORM 990, PART VII, COLUMN F, OTHER COMPENSATION: | INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR. |
| FORM 990, PART IX, LINE 24E, STATEMENT OF FUNCTIONAL EXPENSES: | THE LABOR, PENSION AND PAYROLL TAXES REPORTED ON LINES 6-10 ARE INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, LABOR, PENSION AND PAYROLL TAXES ARE SHOWN AS A REDUCTION TO OTHER EXPENSES ON LINE 24E. |
| FORM 990, PART IX, LINE 4 STATEMENT OF FUNCTIONAL EXPENSES: | THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BYLAWS OF THE COOPERATIVE. |
| FORM 990, PART XI, LINE 9: | ALLOCATION OF 2025 MARGINS TO MEMBERS IN 2026 34,158. OTHER DISBURSEMENTS -370,249. RETIREMENT OF CAPITAL CREDITS -3,591,130. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF TRUSTEES IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROUNDUP FOR SAFETY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2510 HIGHWAY 2 EAST | AddressLine1Txt |
| City | KALISPELL | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 599012397 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810518152 | EIN |
| Primary Activities | FUND SAFETY RELATED PROJECTS IN THE COMMUNITY. | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FLATHEAD ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROUNDUP FOR SAFETY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionTypeTxt |
| Involved | $275,087 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |