CANBY TELEPHONE ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CANBY TELEPHONE ASSOCIATION (EIN 93-0134820)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-26
- IRS object ID
- 202302699349301005
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-26T17:04:11-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 910189318 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSS ADAMS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 W RIVERSIDE AVENUE STE 1800 | AddressLine1Txt |
| City | SPOKANE | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930134820 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CANBY TELEPHONE ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | DBA DIRECTLINK | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CANB | BusinessNameControlTxt |
| 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 |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL HAUER | PersonNm |
| Person Title | PRESIDENT/GENERAL MANAGER | PersonTitleTxt |
| Phone | 5038454434 | PhoneNum |
| Signature | 2023-09-25 | 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 | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | EMINA O CRESSWELL CPA | PreparerPersonNm |
| PTIN | P01217304 | PTIN |
| Phone | 5097472600 | PhoneNum |
| Preparation | 2023-09-25 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PAUL 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 | $20,348,422 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DIRECTLINK.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1916 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE COOPERATIVE TELECOMMUNICATIONS SERVICE TO MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 46 | TotalVolunteersCnt |
| Total Gross UBI | $80,038 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $629 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,018,420 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,252,875 | CYProgramServiceRevenueAmt |
| PY Investment Income | $174,273 | PYInvestmentIncomeAmt |
| CY Investment Income | $100,949 | CYInvestmentIncomeAmt |
| PY Other Revenue | $172,835 | PYOtherRevenueAmt |
| CY Other Revenue | -$5,402 | CYOtherRevenueAmt |
| PY Total Revenue | $19,365,528 | PYTotalRevenueAmt |
| CY Total Revenue | $20,348,422 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $24,461 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $35,342 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,388,539 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,107,944 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $620,448 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $376,508 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,332,080 | PYOtherExpensesAmt |
| CY Other Expenses | $16,994,361 | CYOtherExpensesAmt |
| PY Total Expenses | $19,365,528 | PYTotalExpensesAmt |
| CY Total Expenses | $20,514,155 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$165,733 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,991,059 | TotalAssetsBOYAmt |
| Total Assets EOY | $55,262,543 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,290,318 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,567,587 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $36,700,741 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $39,694,956 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AS A TELECOMMUNCIATIONS COOPERATIVE WE STRIVE TO HELP OUR CUSTOMERS USE TECHNOLOGY TO IMPROVE THEIR PERSONAL AND PROFESSIONAL LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Desc | PROVIDE TELECOMMUNICATIONS SERVICE TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2022, THE NUMBER OF ACCESS LINES TOTALED 5,136 AND THE TOTAL NUMBER OF BROADBAND CUSTOMERS TOTALED 7,883. | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $9,012,644 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $440,198 | 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | 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 | Yes (1) | 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 | DON RICKMAN | 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 (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DEBORAH WADE | ||||||
| DIRECTOR (THRU 05/22) | 1.00 | Yes (X) | $675 | $0 | $0 | |
| JOHN ZIEG | ||||||
| SECRETARY | 1.00 | Yes (X) | $4,050 | $0 | $0 | Yes (X) |
| SCOTT SCARBOROUGH | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $3,675 | $0 | $0 | Yes (X) |
| RAYMOND ROGER REIF | ||||||
| BOARD CHAIRMAN | 1.00 | Yes (X) | $5,050 | $0 | $0 | Yes (X) |
| ERIK PETERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $5,600 | $0 | $0 | |
| THOMAS C BAUMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $3,675 | $0 | $0 | |
| TERESA SASSE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $2,100 | $0 | $0 | |
| PAUL HAUER | ||||||
| PRESIDENT (CBS) | 21.70 | $136,061 | $0 | $24,821 | Yes (X) | |
| JANET BAILEY | ||||||
| VP, MEMBER SERVICES (CBS) | 18.20 | $82,511 | $0 | $15,643 | Yes (X) | |
| DERRICK MOTTERN | ||||||
| VP, NETWORK OPERATONS (CBS) | 8.90 | $40,025 | $0 | $8,728 | Yes (X) | |
| DON RICKMAN | ||||||
| CFO (CBS) | 6.80 | $36,347 | $0 | $7,548 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $319,769 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,740 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 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 | MANAGEMENT SERVICES | $7,878,157 |
| NORTH SKY COMMUNICATIONS INC | |||||
| DEPT 35172 PO BOX 39000 | SAN FRANCISCO | CA | 94139 | CONSTRUCTION | $2,361,107 |
| MOUNTAIN WEST UTILITY SVCS INC | |||||
| PO BOX 1067 | CANBY | OR | 97013 | CONSTRUCTION | $326,549 |
| MID-STATES CONSULTANTS INC | |||||
| 1475 NORTH 200 WEST | NEPHI | UT | 84648 | ENGINEERING | $205,152 |
| MOSS ADAMS LLP | |||||
| PO BOX 101822 | PASADENA | CA | 91189 | CONSULTING, AUDIT, TAX | $151,036 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TELECOM SERVICES | 517000 | $20,163,175 | $20,163,175 | |
| DIRECTORY ADVERTISING | 541800 | $89,700 | $9,662 | $80,038 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,252,875 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,949 | TotalRevenueColumnAmt |
| Exclusion | $100,949 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $160,331 | 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 | $160,331 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $160,331 | TotalRevenueColumnAmt |
| Exclusion | $160,331 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PASSTHROUGH INVESTMENT | 900099 | $88,480 | $88,480 |
| LOSS FROM AFFILIATE | 900099 | -$254,213 | -$254,213 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$165,733 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,348,422 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,007,104 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $80,038 | UnrelatedBusinessRevenueAmt |
| Exclusion | $261,280 | 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 | $35,342 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,107,944 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,508 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,125 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $441,529 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,930 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,106 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,865,712 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| UNRELATED BUSINESS TAXE | $363 |
| NON-REGULATED EXPENSES | $5,404,106 |
| PLANT SPECIFIC | $3,135,218 |
| CORPORATE OPERATIONS | $1,873,915 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,769,357 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,514,155 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $151,392 | BOYAmt |
| EOY | $1,813,394 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,833,416 | BOYAmt |
| EOY | $1,846,156 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,163 | BOYAmt |
| EOY | $26,706 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,454,424 | BOYAmt |
| EOY | $1,426,355 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,249 | BOYAmt |
| EOY | $963,382 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $92,963,153 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $50,368,812 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,437,801 | BOYAmt |
| EOY | $42,594,341 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,016 | BOYAmt |
| EOY | $4,257,308 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,903,838 | BOYAmt |
| EOY | $1,839,758 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,760 | BOYAmt |
| EOY | $495,143 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,991,059 | BOYAmt |
| EOY | $55,262,543 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,673,950 | BOYAmt |
| EOY | $2,205,907 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,288,202 | BOYAmt |
| EOY | $11,081,752 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,328,166 | BOYAmt |
| EOY | $2,279,928 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,290,318 | BOYAmt |
| EOY | $15,567,587 | 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 | $47,401 | BOYAmt |
| EOY | $47,424 | 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 | $36,653,340 | BOYAmt |
| EOY | $39,647,532 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,700,741 | BOYAmt |
| EOY | $39,694,956 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,991,059 | BOYAmt |
| EOY | $55,262,543 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$165,733 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,159,948 | 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) |
|---|---|---|
| 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 | $1,104,598 | OtherCostOrOtherBasisAmt |
| Book Value | $1,104,598 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,720,664 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,961,447 | DepreciationAmt |
| Book Value | $1,759,217 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $55,890 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,890 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,529,530 | OtherCostOrOtherBasisAmt |
| Depreciation | $44,903,734 | DepreciationAmt |
| Book Value | $37,625,796 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,552,471 | OtherCostOrOtherBasisAmt |
| Depreciation | $447,741 | DepreciationAmt |
| Book Value | $2,104,730 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $42,594,341 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN AFFILIATED COMPANIES | $3,845,787 | C |
| INVESTMENT IN NON-AFFILIATED COMPANIES | $411,521 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,257,308 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| PATRONAGE CAPITAL PAYABLE (LONG TERM) | $26,048 |
| POST-RETIREMENT BENEFITS | $1,039,017 |
| CUSTOMER DEPOSITS/ADVANCED BILLINGS | $797,430 |
| DEFERRED COMPENSATION | $96,805 |
| LONG TERM OPERATING LEASE LIABILITY | $320,628 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,279,928 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $20,514,155 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $254,213 | OtherRevenueAmt |
| Revenue Not Reported | $254,213 | RevenueNotReportedAmt |
| Revenue Subtotal | $20,259,942 | RevenueSubtotalAmt |
| Other Revenues Not Included | $88,480 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $88,480 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $20,348,422 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,406,211 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $17,406,211 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,107,944 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,107,944 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $20,514,155 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ENTITY BECAUSE MORE THAN 85% OF GROSS REVENUES WERE FROM ASSOCIATION MEMBERS. TAXES ARE COMPUTED ON INCOME UNRELATED TO THE ASSOCIATION'S EXEMPT PURPOSE. THE PROVISION FOR INCOME TAXES DIFFERS FROM THE AMOUNT COMPUTED BY APPLYING THE CURRENT STATUTORY FEDERAL AND STATE INCOME TAX RATES TO EARNINGS BEFORE INCOME TAXES DUE TO THE EFFECTS OF STATE TAXES (NET OF FEDERAL BENEFIT), NONDEDUCTIBLE ITEMS, PRIOR YEAR OVER OR UNDER ACCRUALS, THE USE OF ACCELERATED DEPRECIATION FOR INCOME TAX PURPOSES AND THE PATRONAGE DEDUCTION ALLOWED FOR MARGINS ALLOCATED TO PATRONS. THE ASSOCIATION RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2022 AND 2021, THE ASSOCIATION HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS FROM AFFILIATE 254,213. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PASSTHROUGH INVESTMENT INCOME 88,480. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BENEFITS PAID TO MEMBERS 3,107,944. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OUR COMMUNITY TELEVISION SYSTEM INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 351 NW 2ND AVENUE | AddressLine1Txt |
| City | CANBY | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97013 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 930916480 | RecipientEIN |
| IRC Section | 501(C)3 | IRCSectionDesc |
| Cash Grant | $5,172 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | PUBLIC BROADCASTING | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S GRANT FUNDS WERE PROVIDED TO A LOCAL NONPROFIT ORGANIZATION AND THEREFORE ALL FUNDS WERE USED IN THE US. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PAUL HAUER | PersonNm |
| Title | PRESIDENT (CBS) | TitleTxt |
| Base Compensation Filing Org | $128,209 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $4,900 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,952 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $16,272 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $8,549 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $160,882 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | THE MEMBER COMMITTEE OF CONSOLIDATED BUSINESS SERVICES LLC (CBS LLC), WHICH INCLUDES 2 BOARD MEMBERS OF CANBY TELEPHONE ASSOCIATION, RECEIVED COMPENSATION INPUT FROM EACH OF THE CBS LLC MEMBERS WHERE PAUL HAUER IS THE CEO; THE COMMITTEE CONFERS AND DETERMINES HIS COMPENSATION. PAUL HAUER HAS AN EMPLOYMENT CONTRACT WITH CBS LLC. |
| FORM 990, PART VII, LINE 5 | DON RICKMAN, CFO, IS AN EMPLOYEE OF CONSOLIDATED BUSINESS SERVICES LLC (CBS). CBS IS A MANAGEMENT AND PAYROLL COMPANY WHICH PROVIDES SERVICES TO IT'S TELECOMMUNICATION OWNER/MEMBERS. THE AMOUNT OF COMPENSATION REPORTED ON PART VII OF THE FORM 990 IS HIS ALLOCATED SALARY TO CANBY TELEPHONE ASSOCIATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | CTA DISCONTINUED END USER VIDEO SERVICES EFFECTIVE 1/31/2022. CTA DISCONTINUED RESELLER VIDEO SERVICES EFFECTIVE 3/31/2022. |
| FORM 990, PART VI, SECTION A, LINE 3 | ALL CTA EMPLOYEES WERE TRANSFERRED TO CONSOLIDATED BUSINESS SERVICES EFFECTIVE 1/1/2022. MANAGEMENT DUTIES WERE DELEGATED TO PAUL HAUER, AND HE DIRECTLY SUPERVISED CTA MANAGEMENT PRIOR TO EMPLOYEES BEING TRANSFERRED TO CBS. |
| FORM 990, PART VI, SECTION A, LINE 6 | A MEMBER IS AN INDIVIDUAL WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, OR RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE ORGANIZATION'S BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER AND SENIOR ACCOUNTANT PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY REQUIRES EMPLOYEES TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST TO HUMAN RESOURCES AND EACH IS DEALT WITH ON A CASE BY CASE BASIS. THE POLICY AS IT RELATES TO THE BOARD DOES NOT ALLOW A PERSON TO REMAIN A MEMBER OF THE BOARD IF A CONFLICT OF INTEREST IS DETERMINED. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS BASED UPON INDUSTRY AND REGIONAL SALARY SURVEYS. THE PROCESS IS DONE ON AN ANNUAL BASIS AND DOCUMENTED IN THE BOARD MINUTES. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED BY MANAGEMENT AND DETERMINED ON AN ANNUAL BASIS. ALL CTA EMPLOYEES WERE TRANSFERRED TO CBS EFFECTIVE 1/1/2022. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS ARE AVAILABLE BY APPOINTMENT AT THE BUSINESS OFFICE (190 SE SECOND AVENUE, CANBY, OR). THE BYLAWS ARE AVAILABLE ON THE DIRECTLINK WEBSITE. |
| FORM 990, PART IX, LINE 24E | PLANT NONSPECIFIC 1,076,931. CUSTOMER EXPENSE 1,044,950. OPERATING TAXES 567,925. POST-RETIREMENT CHARGES 79,551. |
| FORM 990, PART XI, LINE 9: | OTHER COMPREHENSIVE INCOME 300,877. FEDERAL EXCISE TAX REFUND 20,097. CBS LLC K-1 INCOME -86,469. NTCA DEFERRED COMP PLAN -2,011. PATRONAGE ALLOCATION 3,107,944. CAPITAL CREDIT ACTIVITY -41,849. DISCONTINUED OPERATIONS -138,641. |
Comments