BEAVER CREEK COOPERATIVE TELEPHONE COMPANY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BEAVER CREEK COOPERATIVE TELEPHONE COMPANY (EIN 93-0368760)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-07-12
IRS object ID: 202421949349301332
Schema version: 2023v5.1
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
Form 990
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-07-12T15:37:46-05:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	930623286	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ALDRICH CPAS AND ADVISORS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5665 SW MEADOWS RD 200	AddressLine1Txt
City	LAKE OSWEGO	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97035	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	930368760	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BEAVER CREEK COOPERATIVE TELEPHONE	BusinessNameLine1Txt
Business Name Line2	COMPANY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	BEAV	BusinessNameControlTxt
Phone	5036323113	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1189	AddressLine1Txt
City	MT ANGEL	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97362	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL E HAUER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5036323113	PhoneNum
Signature	2024-07-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	HAUER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

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	KRISTIN GULICK	PreparerPersonNm
PTIN	P01083355	PTIN
Phone	5036204489	PhoneNum
Preparation	2024-07-11	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAUL E HAUER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1189	AddressLine1Txt
City	MT ANGEL	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97362	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$6,822,407	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.BCTELCO.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1904	FormationYr
Legal Domicile State	OR	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE RELIABLE AND VALUED COMMUNICATIONS THROUGH PARTNERSHIPS, TOGETHER WITH OUR COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	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	$6,859,720	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,679,127	CYProgramServiceRevenueAmt
PY Investment Income	-$15,420	PYInvestmentIncomeAmt
CY Investment Income	-$250,963	CYInvestmentIncomeAmt
PY Other Revenue	$75,478	PYOtherRevenueAmt
CY Other Revenue	$106,466	CYOtherRevenueAmt
PY Total Revenue	$6,919,778	PYTotalRevenueAmt
CY Total Revenue	$6,534,630	CYTotalRevenueAmt
PY Grants And Similar Paid	$10,631	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$13,061	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$25,125	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$28,075	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,589,877	PYOtherExpensesAmt
CY Other Expenses	$5,801,282	CYOtherExpensesAmt
PY Total Expenses	$6,625,633	PYTotalExpensesAmt
CY Total Expenses	$5,842,418	CYTotalExpensesAmt
PY Revenues Less Expenses	$294,145	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$692,212	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,040,095	TotalAssetsBOYAmt
Total Assets EOY	$10,094,740	TotalAssetsEOYAmt
Total Liabilities BOY	$4,711,520	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,077,185	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$5,328,575	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,017,555	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO ENGAGE ON A COOPERATIVE BASIS IN COMMUNICATIONS AND INFORMATION SERVICES AND IN THE PROVISION OF ANY AND ALL OTHER KINDS OF COMMUNICATIONS SERVICES AND OTHER SERVICES WHICH UTILIZE COMMUNICATIONS FACILITIES WITHIN THE TERRITORY CONTIGUOUS TO BEAVERCREEK, OREGON, AND SUCH OTHER TERRITORIES AS THE COOPERATIVE CONSIDERS PRACTICAL.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE TELECOMMUNICATIONS SERVICES TO COOPERATIVE MEMBERS. AT DECEMBER 31, 2023 THERE WERE 1,571 ACCESS LINES.	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	Yes (1)	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	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	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	Yes (1)	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln 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	0	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	24	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
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	$3,403,637	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$196,241	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	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	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PAUL HAUER PRESIDENT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5038454434	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1189	AddressLine1Txt
City	MT ANGEL	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97362	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
WILLIAM MERCHANT
CHAIRMAN	1.00	Yes (X)	Yes (X)	$7,000	$0	$0
MATT CARLSON
VICE-CHAIRMAN	1.00	Yes (X)	Yes (X)	$6,900	$0	$0
GARY EMMONS
SECRETARY/TREASURER	1.00	Yes (X)	Yes (X)	$6,275	$0	$0
KERRY LAWSON
DIRECTOR	1.00	Yes (X)		$4,300	$0	$0
TOM TEWALT
DIRECTOR	1.00	Yes (X)		$3,600	$0	$0
PAUL HAUER
PRESIDENT	13.00		Yes (X)	$0	$106,717	$21,833
JANET BAILEY
CHIEF MEMBER SERVICES OFFI	6.00		Yes (X)	$0	$46,128	$8,829
DONALD RICKMAN
VP/CFO	3.00		Yes (X)	$0	$22,056	$4,481
DERRICK MOTTERN
CHIEF OPERATIONS OFFICER	1.00		Yes (X)	$0	$7,388	$1,591

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$28,075	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$182,289	TotReportableCompRltdOrgAmt
Total Other Compensation	$36,734	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CONSOLIDATED BUSINESS SERVICES LLC
PO BOX 1189	MT ANGEL	OR	97362	ACCOUNTING/MANAGEMENT/REGULATORY	$2,123,013
MATTON UTILITY INC
20219 S SPRAGUE RD	OREGON CITY	OR	97045	CONSTRUCTION	$106,602

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TELECOMMUNICATIONS	Desc
Business	517000	BusinessCd
Total Revenue Column	$6,679,127	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,679,127	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,679,127	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,954	TotalRevenueColumnAmt
Exclusion	$14,954	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$106,466	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$106,466	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$106,466	TotalRevenueColumnAmt
Exclusion	$106,466	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$21,860	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$271,993	SecuritiesAmt
Other	$15,784	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$271,993	SecuritiesAmt
Other	$6,076	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$265,917	TotalRevenueColumnAmt
Exclusion	-$265,917	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,534,630	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,679,127	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$144,497	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$4,894	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$8,167	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$28,075	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$240,964	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$780,132	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
INTERNET	$1,647,553
PLANT SPECIFIC	$1,067,455
CORPORATE	$954,880
PLANT NON-SPECIFIC	$712,547

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$397,751	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,842,418	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$242,187	BOYAmt
EOY	$1,047,065	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$473,824	BOYAmt
EOY	$473,771	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$88,954	BOYAmt
EOY	$87,974	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$29,711	BOYAmt
EOY	$71,514	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$31,069,841	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$23,436,849	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$8,147,421	BOYAmt
EOY	$7,632,992	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$885,441	BOYAmt
EOY	$614,998	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$172,557	BOYAmt
EOY	$166,426	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,040,095	BOYAmt
EOY	$10,094,740	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$731,547	BOYAmt
EOY	$629,901	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$3,800,000	BOYAmt
EOY	$3,278,971	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$179,973	BOYAmt
EOY	$168,313	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,711,520	BOYAmt
EOY	$4,077,185	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	$5,042	BOYAmt
EOY	$5,122	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	$5,323,533	BOYAmt
EOY	$6,012,433	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,328,575	BOYAmt
EOY	$6,017,555	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,040,095	BOYAmt
EOY	$10,094,740	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$692,212	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$3,232	OtherChangesInNetAssetsAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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	$92,103	OtherCostOrOtherBasisAmt
Book Value	$92,103	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,975,380	OtherCostOrOtherBasisAmt
Depreciation	$3,368,484	DepreciationAmt
Book Value	$606,896	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,999,302	OtherCostOrOtherBasisAmt
Depreciation	$20,068,365	DepreciationAmt
Book Value	$6,930,937	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,056	OtherCostOrOtherBasisAmt
Book Value	$3,056	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$7,632,992	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
INVESTMENTS IN NONAFFILIATES	$490,409	C
INVESTMENTS IN SUBSIDIARY	$124,589	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$614,998	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ROU LIABILITIES	Desc
Amt	$168,313	Amt

Field	Value	IRS element (for citing)
Total Liability	$168,313	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,534,630	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$6,534,630	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$6,534,630	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,845,730	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$3,312	OtherExpensesIncludedAmt
Expenses Not Reported	$3,312	ExpensesNotReportedAmt
Expenses Subtotal	$5,842,418	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,842,418	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

THE COMPANY FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE COMPANY RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE WERE NO AMOUNTS ACCRUED IN THE CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

EQUITY LOSS IN SUBSIDIARY

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	8	RecipientCnt
Cash Grant	$8,167	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I PART 1 QUESTION 2	FormAndLineReferenceDesc
Explanation	BEAVER CREEK COOPERATIVE TELEPHONE COMPANY MAINTAINS A SCHOLARSHIP FUND FOR THE BENEFIT OF ITS MEMBERS AND FAMILIES. THE PURPOSE OF THE FUND IS TO RECOGNIZE AND PROVIDE FINANCIAL ASSISTANCE TO STUDENTS PURSUING EDUCATION IN ANY DEGREE AT AN ACCREDITED FOUR YEAR COLLEGE, CLACKAMAS COMMUNITY COLLEGE, A COMMUNITY COLLEGE, OR A TRADE/TECHNICAL SCHOOL. THIS SCHOLARSHIP FUND IS SUBJECT TO THE FOLLOWING RULES AND REGULATIONS. 1. TO BE ELIGIBLE THE CANDIDATE MUST BE A BEAVER CREEK COOPERATIVE MEMBER OR AN IMMEDIATE FAMILY MEMBER LEGALLY RESIDING IN THE MEMBER HOUSEHOLD ON THE DATE OF THE INITIAL AWARD OF SCHOLARSHIP. 2. IF CANDIDATES ARE ATTENDING HIGH SCHOOL, THEY MUST HAVE A CUMULATIVE 3.0 ("B) AVERAGE OR HIGHER. 3. AFTER INITIAL AWARD, WHILE ATTENDING COLLEGE, A MINIMUM AVERAGE OF 2.5 ("C+) MUST BE MAINTAINED WHILE CARRYING A FULL SCHEDULE (12 HOURS) TO REMAIN ELIGIBLE FOR FUTURE DISBURSEMENTS. 4. THE RECIPIENT MUST ATTEND A COLLEGE CERTIFIED BY THE NORTHWEST ACCREDITATION ASSOCIATION OR RECOGNIZED BY THE NATIONAL ASSOCIATION OF TRADE AND TECHNICAL SCHOOLS. 5. APPLICATION MUST BE ON THE OFFICIAL BEAVER CREEK APPLICATION FORM AND RECEIVED BY THE COMPANY BY THE DUE DATE DETERMINED ANNUALLY. 6. SELECTION SHALL BE MADE BY A COMMITTEE APPOINTED BY THE COMPANY BOARD OF DIRECTORS. APPLICATIONS SHALL BE MODIFIED TO REMOVE NAMES SO A "BLIND SELECTION PROCESS CAN BE MADE WITHOUT INFLUENCE OF CANDIDATE NAMES. 7. AWARDS ARE PAYABLE IN EQUAL QUARTERLY OR SEMESTER INCREMENTS AS DETERMINED BY THE STUDENT'S PLAN OF STUDY. 8. PAYMENT OF THE CURRENT PORTION OF THE SCHOLARSHIP MAY BE MADE DIRECTLY TO THE COLLEGE UPON SUBMISSION OF VERIFIED REGISTRATION AT AN APPROVED SCHOOL AND RECEIPT OF A COPY OF A TRANSCRIPT, IF A RETURNING STUDENT. TERMINATION OF THE STUDENT'S SCHOOL PROGRAM WILL RESULT IN THE CANCELLATION OF THE AWARD AND ANY REMAINING FUNDS WILL NOT BE DISBURSED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE MEMBER COMMITTEE OF CONSOLIDATED BUSINESS SERVICES LLC (CBS LLC), WHICH INCLUDES 2 BOARD MEMBERS OF BEAVER CREEK COOPERATIVE TELEPHONE COMPANY, RECEIVES COMPENSATION INPUT FROM EACH OF THE CBS LLC MEMBERS WHERE PAUL IS THE CEO; THE COMMITTEE CONFERS AND DETERMINES HIS COMPENSATION. PAUL HAS AN EMPLOYMENT CONTRACT WITH CBS LLC.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	EFFECTIVE JANUARY 1, 2021 ALL MANAGEMENT OF THE COMPANY IS CONDUCTED BY CONSOLIDATED BUSINESS SERVICES, LLC; THE COMPANY NO LONGER HAS EMPLOYEES.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION OPERATES AS A TELEPHONE COOPERATIVE CONSISTING OF MEMBERS. TO BE ELIGIBLE FOR MEMBERSHIP A PERSON MUST: (I) RECEIVE RETAIL COMMUNICATION SERVICE FROM THE COOPERATIVE, AS SUCH PHRASE IS DEFINED FROM TIME TO TIME BY THE BOARD; (II) RESIDE IN THE COOPERATIVE'S SERVICE AREA, AS DETERMINED FROM TIME TO TIME BY THE BOARD; (III) PROVIDE A CONTINUING OR PERIODIC COMMUNICATION REVENUE STREAM FOR THE COOPERATIVE. ANY TWO PERSONS WHO OCCUPY THE SAME HOUSEHOLD, MAY APPLY FOR A JOINT MEMBERHSIP AND, SUBJECT TO THEIR COMPLIANCE WITH THE REQUIREMENTS SET FORTH (AS DESCRIBED ABOVE) MAY BE ACCEPTED FOR SUCH MEMBERSHIP UPON APPLICATION BY BOTH PARTIES. ANY PROVISIONS RELATING TO THE RIGHTS AND LIABILITIES OF MEMBERSHIP SHALL APPLY EQUALLY WITH RESPECT TO THE HOLDERS OF A JOINT MEMBERSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS OF THE GOVERNING BODY ARE ELECTED BY VOTE. NO MEMBER MAY HOLD MORE THAN ONE MEMBERSHIP IN THE COOPERATIVE. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE. THE BOARD OF DIRECTORS MAY CAUSE TO BE SUBMITTED BY MAIL BALLOT ANY QUESTIONS TO BE VOTED AT ANY MEETING OF THE MEMBERS INCLUDING THE ELECTION OF DIRECTORS. THE BALLOT MAY BE CAST ONLY IN A SEALED ENVELOPE WHICH IS AUTHENTICATED BY THE MEMBER'S SIGNATURE. A VOTE SO CAST SHALL BE COUNTED AS IF THE MEMBER WERE PRESENT AND VOTING IN PERSON. AN ELECTION COMMITTEE OF NOT LESS THAN THREE (3) PERSONS SHALL BE APPOINTED BY THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE MEETING, TO ENSURE VALIDATION OF THE MAILED BALLOTS. IN THE EXERCISE OF ITS RESPONSIBILITY, THE ELECTION COMMITTEE SHALL HAVE AVAILABLE TO IT THE ADVICE OF COUNSEL PROVIDED BY THE COOPERATIVE. THE ELECTION COMMITTEE'S DECISIONS SHALL BE FINAL.
FORM 990, PART VI, SECTION A, LINE 7B	THESE BYLAWS MAY BE AMENDED OR REPEALED BY VOTE OF A MAJORITY OF THE MEMBERS PRESENT, OR, WHEN AUTHORIZED, VOTING BY MAIL AS WELL AS IN PERSON, AT ANY REGULAR OR SPECIAL MEETING OF THE MEMBERS, PROVIDED THAT NOTICE OF THE MEETING SHALL HAVE CONTAINED A NOTICE OF THE PROPOSED AMENDMENT OR REPEAL. HOWEVER, THE PROVISIONS RELATING TO THE VOTE REQUIRED FOR SALE OR LEASE OF SUBSTANTIALLY ALL OR PART OF THE PROPERTY OF THE COOPERATIVE OTHER THAN IN THE REGULAR COURSE OF BUSINESS SHALL NOT BE AMENDED OR REPEALED EXCEPT BY THE AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF ALL THE MEMBERS OF THE COOPERATIVE AT ANY ANNUAL OR SPECIAL MEETING.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	DOCUMENTATION FOR THE 990 IS PROVIDED TO OUR TAX PREPARER, ALDRICH CPAS + ADVISORS BY CONSOLIDATED BUSINESS SERVICES. PRESIDENT / CEO HAS THE OPPORTUNITY TO REVIEW PREPARED DOCUMENT PRIOR TO SIGNING.
FORM 990, PART VI, SECTION B, LINE 12C	EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. EMPLOYEES ARE TO CONTACT THEIR MANAGER FOR MORE INFORMATION OR QUESTIONS ABOUT CONFLICTS OF INTEREST. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE FIRMS. HOWEVER, IF EMPLOYEES HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS, OR LEASES, IT IS IMPERATIVE THAT THEY DISCLOSE TO THE PRESIDENT OF BCT AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF KEY EMPLOYEES AND TOP MANAGEMENT IS DETERMINED THROUGH COMPARABILITY DATA INCLUDING INDEPENDENT SALARY SURVEYS, HOWEVER ALL BCT EMPLOYEES WERE TRANSFERRED TO CBS EFFECTIVE 1/1/21. COMPENSATION OF THE CEO IS PART OF A MANAGEMENT SERVICES AGREEMENT WITH CONSOLIDATED BUSINESS SERVICES, LLC.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:	NET INCREASE/(DECREASE) IN MEMBERSHIP 80. EQUITY GAIN/(LOSS) IN SUBSIDIARY -3,312.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CONSOLIDATED BUSINESS SERVICES LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1189	AddressLine1Txt
City	MT ANGEL	CityNm
State Abbreviation	OR	StateAbbreviationCd
ZIP	97362	ZIPCd

Field	Value	IRS element (for citing)
EIN	460797674	EIN
Primary Activities	MANAGEMENT SERVICES	PrimaryActivitiesTxt
Legal Domicile State	OR	LegalDomicileStateCd
Predominant Income Type	RELATED	PredominantIncomeTypeTxt
Share Of Total Income	$2,092,903	ShareOfTotalIncomeAmt
Share Of EOY Assets	$428,934	ShareOfEOYAssetsAmt
Disproportionate Allocations	0	DisproportionateAllocationsInd
General Or Managing Partner	0	GeneralOrManagingPartnerInd
Ownership	0.18180	OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
TELSYSTEMS WEST INC
15223 S HENRICI RD	OREGON CITY	OR	97045	930844023	TELECOMMUNICATIONS INVESTMENTS	OR	BEAVER CREEK COOPERATIVE TELEPHONE	C	$606,321	1.00000	0
MEGAVAIL INC
15223 S HENRICI RD	OREGON CITY	OR	97045	931256459	TELEVISION ADVERTISEMENT INSERTION	OR	TELSYSTEMS WEST INC	C	$46,989	0.91180	0

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	Yes (1)	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	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CONSOLIDATED BUSINESS SERVICES LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	M	TransactionTypeTxt
Involved	$2,123,013	InvolvedAmt
Method Of Amount Determination	FAIR MARKET VALUE	MethodOfAmountDeterminationTxt