2023-09-26T17:04:11-05:00 2022-12-31 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2022-01-01 930134820 CANBY TELEPHONE ASSOCIATION DBA DIRECTLINK CANB 5038454434 PO BOX 1189 MT ANGEL OR 97362 PAUL HAUER PRESIDENT/GENERAL MANAGER 5038454434 2023-09-25 1 PAUL HAUER 999009999 0 EMINA O CRESSWELL CPA P01217304 5097472600 2023-09-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PAUL HAUER PO BOX 1189 MT ANGEL OR 97362 20348422 0 X WWW.DIRECTLINK.COOP X 1916 OR PROVIDE COOPERATIVE TELECOMMUNICATIONS SERVICE TO MEMBERS. 6 6 0 46 80038 629 0 0 19018420 20252875 174273 100949 172835 -5402 19365528 20348422 24461 35342 3388539 3107944 620448 376508 0 0 0 15332080 16994361 19365528 20514155 0 -165733 45991059 55262543 9290318 15567587 36700741 39694956 X AS A TELECOMMUNCIATIONS COOPERATIVE WE STRIVE TO HELP OUR CUSTOMERS USE TECHNOLOGY TO IMPROVE THEIR PERSONAL AND PROFESSIONAL LIVES. 0 1 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. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 57 0 1 0 1 1 0 0 0 0 9012644 440198 0 0 0 X 6 6 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 1 1 0 OR X DON RICKMAN 5038454434 PO BOX 1189 MT ANGEL OR 97362 DEBORAH WADE DIRECTOR (THRU 05/22) 1.00 X 675 0 0 JOHN ZIEG SECRETARY 1.00 X X 4050 0 0 SCOTT SCARBOROUGH VICE CHAIR 1.00 X X 3675 0 0 RAYMOND ROGER REIF BOARD CHAIRMAN 1.00 X X 5050 0 0 ERIK PETERSON DIRECTOR 1.00 X 5600 0 0 THOMAS C BAUMAN DIRECTOR 1.00 X 3675 0 0 TERESA SASSE DIRECTOR 1.00 X 2100 0 0 PAUL HAUER PRESIDENT (CBS) 21.70 X 136061 0 24821 JANET BAILEY VP, MEMBER SERVICES (CBS) 18.20 X 82511 0 15643 DERRICK MOTTERN VP, NETWORK OPERATONS (CBS) 8.90 X 40025 0 8728 DON RICKMAN CFO (CBS) 6.80 X 36347 0 7548 319769 0 56740 1 0 1 1 CONSOLIDATED BUSINESS SERVICES LLC PO BOX 1189 MT ANGEL OR 97362 MANAGEMENT SERVICES 7878157 NORTH SKY COMMUNICATIONS INC DEPT 35172 PO BOX 39000 SAN FRANCISCO CA 94139 CONSTRUCTION 2361107 MOUNTAIN WEST UTILITY SVCS INC PO BOX 1067 CANBY OR 97013 CONSTRUCTION 326549 MID-STATES CONSULTANTS INC 1475 NORTH 200 WEST NEPHI UT 84648 ENGINEERING 205152 MOSS ADAMS LLP PO BOX 101822 PASADENA CA 91189 CONSULTING, AUDIT, TAX 151036 6 TELECOM SERVICES 517000 20163175 20163175 DIRECTORY ADVERTISING 541800 89700 9662 80038 20252875 100949 100949 160331 0 160331 160331 160331 PASSTHROUGH INVESTMENT 900099 88480 88480 LOSS FROM AFFILIATE 900099 -254213 -254213 -165733 20348422 20007104 80038 261280 X 35342 3107944 376508 66125 441529 133930 304106 2865712 UNRELATED BUSINESS TAXE 363 NON-REGULATED EXPENSES 5404106 PLANT SPECIFIC 3135218 CORPORATE OPERATIONS 1873915 2769357 20514155 151392 1813394 1833416 1846156 59163 26706 1454424 1426355 528249 963382 92963153 50368812 39437801 42594341 515016 4257308 1903838 1839758 107760 495143 45991059 55262543 1673950 2205907 5288202 11081752 2328166 2279928 9290318 15567587 X 47401 47424 0 0 36653340 39647532 36700741 39694956 45991059 55262543 X -165733 3159948 X 0 1 X 1 0 1104598 1104598 6720664 4961447 1759217 55890 55890 0 82529530 44903734 37625796 2552471 447741 2104730 42594341 INVESTMENT IN AFFILIATED COMPANIES 3845787 C INVESTMENT IN NON-AFFILIATED COMPANIES 411521 C 4257308 PATRONAGE CAPITAL PAYABLE (LONG TERM) 26048 POST-RETIREMENT BENEFITS 1039017 CUSTOMER DEPOSITS/ADVANCED BILLINGS 797430 DEFERRED COMPENSATION 96805 LONG TERM OPERATING LEASE LIABILITY 320628 2279928 X 20514155 254213 254213 20259942 88480 88480 20348422 17406211 0 17406211 3107944 3107944 20514155 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. 1 OUR COMMUNITY TELEVISION SYSTEM INC 351 NW 2ND AVENUE CANBY OR 97013 930916480 501(C)3 5172 0 PUBLIC BROADCASTING 1 PART I, LINE 2: THE ORGANIZATION'S GRANT FUNDS WERE PROVIDED TO A LOCAL NONPROFIT ORGANIZATION AND THEREFORE ALL FUNDS WERE USED IN THE US. X X 0 0 0 PAUL HAUER PRESIDENT (CBS) 128209 0 4900 0 2952 0 16272 0 8549 0 160882 0 0 0 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. 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.