DEKALB TELEPHONE COOPERATIVE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
DEKALB TELEPHONE COOPERATIVE (EIN 62-0513986)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-10
IRS object ID
202412849349302151
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-10T15:57:22-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1601 W RIVERSIDE AVENUE STE 1800AddressLine1Txt
CitySPOKANECityNm
State AbbreviationWAStateAbbreviationCd
ZIP99201ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN620513986EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DEKALB TELEPHONE COOPERATIVE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlDEKABusinessNameControlTxt
Phone8003674274PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 247AddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37012ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTOPHER TOWNSONPersonNm
Person TitleCEOPersonTitleTxt
Phone8003674274PhoneNum
Signature2024-10-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHERI R BURNHAM CPAPreparerPersonNm
PTINP00055324PTIN
Phone5097472600PhoneNum
Preparation2024-10-04PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1DTC COMMUNICATIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerCHRISTOPHER TOWNSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 247AddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37012ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$26,316,366GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.DTCCOM.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1951FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTO PROVIDE WORLD-CLASS BROADBAND AND TECHNOLOGY SOLUTIONS TO IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS AND THE REGIONS WE SERVE.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee49TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$295,843TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$27,801,681PYProgramServiceRevenueAmt
CY Program Service Revenue$24,746,842CYProgramServiceRevenueAmt
PY Investment Income$151,489PYInvestmentIncomeAmt
CY Investment Income$149,887CYInvestmentIncomeAmt
PY Other Revenue$3,821,317PYOtherRevenueAmt
CY Other Revenue$1,419,637CYOtherRevenueAmt
PY Total Revenue$31,774,487PYTotalRevenueAmt
CY Total Revenue$26,316,366CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$5,022,450PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,090,053PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,129,597CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$21,982,098PYOtherExpensesAmt
CY Other Expenses$24,065,579CYOtherExpensesAmt
PY Total Expenses$28,094,601PYTotalExpensesAmt
CY Total Expenses$25,195,176CYTotalExpensesAmt
PY Revenues Less Expenses$3,679,886PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,121,190CYRevenuesLessExpensesAmt
Total Assets BOY$115,498,071TotalAssetsBOYAmt
Total Assets EOY$122,025,044TotalAssetsEOYAmt
Total Liabilities BOY$63,462,901TotalLiabilitiesBOYAmt
Total Liabilities EOY$69,866,192TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$52,035,170NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$52,158,852NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE WORLD-CLASS BROADBAND AND TECHNOLOGY SOLUTIONS TO IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS AND THE REGIONS WE SERVE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescDEKALB TELEPHONE COOPERATIVE, INC. PROVIDED A VARIETY OF TELECOMMUNICATION SERVICES TO ITS MEMBERS THAT ARE PRIMARILY LOCATED IN ALEXANDRIA, AUBURNTOWN, GORDONSVILLE, LIBERTY, MILTON, NORENE, SMITHVILLE, TEMPERANCE HALL, WOODBURY, AND WOODLAND (TENNESSEE). THESE SERVICES INCLUDED WIRELESS SERVICE, INTERNET ACCESS, HIGH SPEED DATA SERVICES, SPECIAL CALLING FEATURES, VOICE MAIL, LONG DISTANCE AND DTC TV SERVICE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescDEKALB TELEPHONE COOPERATIVE, INC. CONTINUED BUILD OUT OF ITS FIBER NETWORK, WHICH PROVIDES HIGH SPEED BROADBAND SERVICES TO COOPERATIVE MEMBERS. THE COMPLETION OF THE FIBER NETWORK IS PROJECTED FOR ALL COOPERATIVE MEMBERS BY 2025.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related InvstYes (1)ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document88IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee49EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Members And Shr Gross Income$16,080,798MembersAndShrGrossIncomeAmt
Other Sources Gross Income$2,065,915OtherSourcesGrossIncomeAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOE MITCHELLPersonNm
Phone8003674274PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 HIGH STREETAddressLine1Txt
CityALEXANDRIACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37012ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
JAMES VINSON
DIRECTOR5.005.00Yes (X)$30,047$10,150$0
RANDY CAMPBELL
DIRECTOR / TREASURER5.005.00Yes (X)$29,149$8,050$0Yes (X)
BENNIE CURTIS
DIRECTOR / PRESIDENT5.005.00Yes (X)$25,467$13,892$0Yes (X)
KURT BASS
DIRECTOR5.005.00Yes (X)$21,825$7,350$0
RONNIE GARRISON
DIRECTOR5.005.00Yes (X)$21,504$8,400$0
DAVID PARKER
DIRECTOR5.005.00Yes (X)$21,254$6,650$0
KATHY PUGH
DIRECTOR5.005.00Yes (X)$11,688$10,500$0
JAMES DILLARD
DIRECTOR / VICE-PRESIDENT5.005.00Yes (X)$11,338$8,050$0Yes (X)
TERRY MCPEAK
DIRECTOR / SECRETARY5.005.00Yes (X)$4,565$11,771$0Yes (X)
BRIAN ALEXANDER
DIRECTOR5.005.00Yes (X)$1,994$9,800$0
STEVE JOHNSON
PLANT MANAGER55.00$138,584$0$38,553Yes (X)
CHRISTOPHER TOWNSON
CEO65.00$346,740$0$46,358Yes (X)
ED MASSEY
IT / CO MANAGER55.00$139,956$0$30,004Yes (X)
JOE MITCHELL
CONTROLLER55.00$123,853$0$27,326Yes (X)
BRENT ADCOCK
ENGINEERING MANAGER55.00$116,581$0$38,631Yes (X)
JANNIE MULASKI
MARKETING MANAGER55.00$112,509$0$34,213Yes (X)
ANITA PATRICK
HR MANAGER55.00$117,224$0$28,868Yes (X)
SABRINA CARUTHERS
CUSTOMER EXPERIENCE MANAGER55.00$101,892$0$19,020Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,376,170TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$94,613TotReportableCompRltdOrgAmt
Total Other Compensation$262,973TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K7IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
RED STAG CONTRACTORS LLC
358 5TH AVE SOUTHBAXTERTN38544TELEPHONE LINE CONSTRUCTION$11,894,381
PALMETTO ENGINEERING LLC
3504 - 320 HIGHWAY 153GREENEVILLESC29611ENGINEERING CONSULTING$2,598,303
BILLY F HOUSE JR
804 NEW HOME ROADDOWELLTOWNTN37059TELEPHONE LINE CONSTRUCTION$881,712
CROSSCONNECT ENGINEERING
1155 KELLY JOHNSON BLVD SUITE 460COLORADO SPRINGSCO80920ENGINEERING CONSULTING$736,482
E & E FIBER LLC
775 DR JENNINGS ROADROCK ISLANDTN38581FIBER ELECTRONICS INSTALLATIONS$562,368
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K27CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
TELECOMMUNICATION REVENUE517000$24,612,641$24,612,641
POLE RENTAL INCOME900099$134,201$134,201
FieldValueIRS element (for citing)
Total Program Service Revenue$24,746,842TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$149,887TotalRevenueColumnAmt
Exclusion$149,887ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$2,604RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$2,604RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,604TotalRevenueColumnAmt
Exclusion$2,604ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
AFFILIATE INCOME523000$1,121,190$1,121,190
TECH TEAM REVENUE541519$197,151$197,151
DIRECTORY REVENUE541800$98,692$98,692
FieldValueIRS element (for citing)
Other Revenue Total$1,417,033OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$26,316,366TotalRevenueColumnAmt
Related Or Exempt Func Income$24,612,641RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$295,843UnrelatedBusinessRevenueAmt
Exclusion$1,407,882ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,129,597TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,852,387TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$7,769,603TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PLANT SPECIFIC OPERATIO$5,548,066
CUSTOMER OPERATIONS$2,714,265
NONREGULATED$2,508,597
CORPORATE OPERATIONS$1,919,401

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,753,260TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$25,195,176TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$9,663,338BOYAmt
EOY$1,179,352EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$5,178,464EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,800,048BOYAmt
EOY$4,202,821EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$4,423,335BOYAmt
EOY$2,783,605EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$593,811BOYAmt
EOY$590,708EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$174,513,092LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$83,998,925LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$80,465,614BOYAmt
EOY$90,514,167EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$16,009,196BOYAmt
EOY$17,056,102EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$487,847BOYAmt
EOY$487,847EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$54,882BOYAmt
EOY$31,978EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$115,498,071BOYAmt
EOY$122,025,044EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,916,855BOYAmt
EOY$7,325,982EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$45,299,294BOYAmt
EOY$49,822,120EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$12,246,752BOYAmt
EOY$12,718,090EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$63,462,901BOYAmt
EOY$69,866,192EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$52,035,170BOYAmt
EOY$52,158,852EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$52,035,170BOYAmt
EOY$52,158,852EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$115,498,071BOYAmt
EOY$122,025,044EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,121,190ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$997,508OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$888,096OtherCostOrOtherBasisAmt
Book Value$888,096BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$7,346,644OtherCostOrOtherBasisAmt
Depreciation$5,623,272DepreciationAmt
Book Value$1,723,372BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$155,622,811OtherCostOrOtherBasisAmt
Depreciation$78,375,653DepreciationAmt
Book Value$77,247,158BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,655,541OtherCostOrOtherBasisAmt
Book Value$10,655,541BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$90,514,167TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT IN FIRST CHOICE$246,825C
INVESTMENT IN T.I.T.G.$2,255,987C
INVESTMENT IN ADVANTAGE CELLULAR SYSTEMS, INC.$14,553,290C
FieldValueIRS element (for citing)
Total Book Value Program Rltd$17,056,102TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
POSTRETIREMENT BENEFITS OTHER THAN PENSION$12,521,492
CUSTOMER DEPOSITS$164,620
OPERATING LEASE OBLIGATION$31,978
FieldValueIRS element (for citing)
Total Liability$12,718,090TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE COOPERATIVE RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2023 AND 2022, THE COOPERATIVE HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. IN 2023 AND 2022, THE COOPERATIVE QUALIFIED AS A TAX-EXEMPT ENTITY BECAUSE MORE THAN 85% OF GROSS REVENUES WERE FROM THE COOPERATIVE MEMBERS. TAXES ARE COMPUTED ON INCOME UNRELATED TO THE COOPERATIVE'S EXEMPT PURPOSE. THE COOPERATIVE'S SUBSIDIARIES ARE TAXABLE FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES AND FILE SEPARATE TAX RETURNS. DEFERRED TAXES ARE PROVIDED ON A LIABILITY METHOD, WHEREBY DEFERRED TAX ASSETS ARE RECOGNIZED FOR FUTURE DEDUCTIBLE TEMPORARY DIFFERENCES AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR FUTURE TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCES BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASIS. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE LIKELY THAN NOT THAT SOME PORTION OF ALL OF THE DEFERRED TAX WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN TAX LAWS AND RATES ON THE DATE OF ENACTMENT.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHRISTOPHER TOWNSON
CEO$296,740$0$50,000$0$0$0$14,339$0$32,019$0$393,098$0$0$0
STEVE JOHNSON
PLANT MANAGER$128,478$0$10,106$0$0$0$8,258$0$30,295$0$177,137$0$0$0
ED MASSEY
IT / CO MANAGER$128,043$0$11,913$0$0$0$6,803$0$23,201$0$169,960$0$0$0
BRENT ADCOCK
ENGINEERING MANAGER$106,574$0$10,007$0$0$0$8,606$0$30,025$0$155,212$0$0$0
JOE MITCHELL
CONTROLLER$113,346$0$10,507$0$0$0$4,890$0$22,436$0$151,179$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationTHE FOLLOWING AMOUNTS WERE INCLUDED IN EACH OF THE RESPECTIVE DIRECTORS' COMPENSATION AS IT RELATES TO TRAVEL FOR COMPANIONS: BRIAN ALEXANDER - $620 BENNIE CURTIS - $2,122 TERRY MCPEAK - $1,834 JAMES VINSON - $598ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6DEKALB TELEPHONE COOPERATIVE, INC. IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION WHOSE MEMBERS HAVE IDENTICAL VOTING RIGHTS AND ARE ASSIGNED MARGINS IN ACCORDANCE WITH THE COOPERATIVE'S BYLAWS.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS ELECT THE GOVERNING BODY (BOARD OF DIRECTORS) AT THE ANNUAL MEETING ON AN ANNUAL BASIS TO SERVE THREE YEAR TERMS.
FORM 990, PART VI, SECTION A, LINE 7BTHE MEMBERSHIP MUST APPROVE DECISIONS THAT INVOLVE SUBSTANTIAL TRANSFERS OF COOPERATIVE ASSETS, AMENDMENTS TO THE COOPERATIVE'S BYLAWS, AS WELL AS OTHER DECISIONS REQUIRING APPROVAL OF THE MEMBERSHIP BY LAW, THE CHARTER OF INCORPORATION, AND/OR THE COOPERATIVE'S BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11BTHE CHIEF EXECUTIVE OFFICER AND CONTROLLER REVIEWED A COMPLETED COPY OF THE FORM 990. A COPY OF THE FORM 990 WAS THEN PRESENTED BY A MEMBER OF THE DEKALB TELEPHONE COOPERATIVE, INC. STAFF TO THE BOARD OF DIRECTORS AT A BOARD MEETING PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTHE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY REVIEWED BY KEY EMPLOYEES AND MANAGEMENT AND AMENDED BY BOARD AS NEEDED. DIRECTORS, OFFICERS, AND KEY EMPLOYEES ADHERE TO THE POLICY BY EXCUSING THEMSELVES FROM ACTION, INPUT, DISCUSSION, AND VOTE ON ISSUES WHEREIN THE POTENTIAL OF A CONFLICT EXISTS. ON AN ANNUAL BASIS, EMPLOYEES AND DIRECTORS ARE ASKED TO DISCLOSE ANY FORM OF STOCK OWNERSHIP FROM A LIST OF VENDORS. IF THE OWNERSHIP OF THE STOCK IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE INDIVIDUAL WILL BE REQUIRED TO DISPOSE OF THE STOCK. IF THE OWNERSHIP IS NOT CONSIDERED A CONFLICT OF INTEREST, WRITTEN NOTIFICATION OF SUCH WILL BE GIVEN TO THE INDIVIDUAL.
FORM 990, PART VI, SECTION B, LINE 15IN CONSIDERING COMPENSATION RANGES FOR THE REFERENCED EMPLOYEES, THE BOARD OF DIRECTORS REVIEWED COMPARABILITY DATA AND RELATED INFORMATION IN THE INDUSTRY TO ASSIST THEM IN SETTING COMPENSATION. COMPENSATION RANGES ARE REVIEWED ANNUALLY THROUGH THE BUDGETING PROCESS. THE CEO'S COMPENSATION IS SET DIRECTLY AND ALL OTHER COMPENSATION IS APPROVED HOLISTICALLY THROUGH THE BUDGETING PROCESS.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS OF THE COOPERATIVE ARE AVAILABLE UPON REQUEST. THE BYLAWS ARE ALSO AVAILABLE ON THE COOPERATIVE'S WEBSITE. FINANCIAL STATEMENTS ARE MAILED TO EACH MEMBER IN THE ANNUAL REPORT EACH YEAR. OTHER FINANCIAL INFORMATION IS MADE AVAILABLE FOR REVIEW BY MEMBERS UPON PROPER REQUEST. CONFLICT OF INTEREST POLICY IS MADE AVAILABLE FOR REVIEW BY MEMBER UPON PROPER REQUEST.
FORM 990, PART XI, LINE 9:RETIREMENT OF CAPITAL CREDITS -510,489. INCOME OF SUBSIDIARY - EQUITY METHOD -799,804. ASSIGNMENT OF NET MARGINS TO MEMBERS 372,196. POSTRETIREMENT BENEFITS 14,873. BOOK TO TAX ADJUSTMENT FOR PASSTHROUGH ENTITY -74,284.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
ADVANTAGE CELLULAR SYSTEMS INC
PO BOX 247ALEXANDRIATN37012621459553CELLULAR SERVICETNDEKALB TELEPHONE COOPERATIVEC$10,731,883$18,707,7001.00000Yes (1)
FIRST CHOICE SECURITY INC
PO BOX 247ALEXANDRIATN37012464642258SECURITY SERVICESTNDEKALB TELEPHONE COOPERATIVEC$355,982$383,6351.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ADVANTAGE CELLULAR SYSTEMS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeLTransactionTypeTxt
Involved$69,168InvolvedAmt
Method Of Amount DeterminationACTUALMethodOfAmountDeterminationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.