2025-08-26T12:54:04-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2024-01-01 930134820 CANBY TELEPHONE ASSOCIATION DBA DIRECTLINK CANB 5038454434 PO BOX 1189 MT ANGEL OR 97362 PAUL HAUER PRESIDENT/GENERAL MANAGER 5038454434 2025-08-25 1 1 EMINA O CRESSWELL CPA P01217304 5097472600 2025-08-25 2024 2025-03-06 01:10:19Z PAUL HAUER PO BOX 1189 MT ANGEL OR 97362 25924254 0 X WWW.DIRECTLINK.COOP X 1916 OR PROVIDE COOPERATIVE TELECOMMUNICATIONS SERVICE TO MEMBERS. 5 5 0 0 0 0 0 0 23407718 25717005 248723 470824 -283655 -263575 23372786 25924254 32699 31045 2955817 5873596 432611 470762 0 0 0 19951659 19548851 23372786 25924254 0 0 56484777 61425591 13877845 12778344 42606932 48647247 AS A TELECOMMUNCIATIONS COOPERATIVE WE STRIVE TO HELP OUR CUSTOMERS USE TECHNOLOGY TO IMPROVE THEIR PERSONAL AND PROFESSIONAL LIVES. 0 0 PROVIDE TELECOMMUNICATIONS SERVICE TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2024, THE NUMBER OF ACCESS LINES TOTALED 4,463 AND THE TOTAL NUMBER OF BROADBAND CUSTOMERS TOTALED 8,109. 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 75 0 1 0 0 0 0 0 0 9265716 749274 0 0 0 X 5 5 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 PAUL HAUER PRESIDENT/CEO (CBS) 16.70 X 172137 0 33916 GENE DEVORE DIRECTOR OF DATA OPERATIONS (CBS) 19.76 X 135614 0 31314 JUSTIN RADKE SENIOR NETWORK ENGINEER (CBS) 32.00 X 117976 0 21388 JANET BAILEY THRU 1224 CHIEF MEMBER SERVICES OFFICER (CBS) 9.64 X 117450 0 24850 KERRY BENTHIN CENTRAL OFFICER SUPERVISOR (CBS) 33.69 X 107971 0 33526 DERRICK MOTTERN CHIEF OPERATING OFFICER (CBS) 5.03 X 46810 0 10400 DON RICKMAN CFO (CBS) 4.78 X 36629 0 7820 RAYMOND ROGER REIF BOARD CHAIRMAN 1.00 X X 5850 0 0 THOMAS C BAUMAN DIRECTOR 1.00 X 4350 0 0 TERESA SASSE DIRECTOR 1.00 X 3850 0 0 SCOTT SCARBOROUGH VICE CHAIR 1.00 X X 3600 0 0 JOHN ZIEG SECRETARY 1.00 X X 3100 0 0 755337 0 163214 5 0 1 1 CONSOLIDATED BUSINESS SERVICES PO BOX 1189 MT ANGEL OR 97362 MANAGEMENT SERVICES 8342466 NORTH SKY COMMUNICATIONS LLC 16701 SE MCGILLIVRAY BLVD SUITE 20 VANCOUVER WA 98683 CONSTRUCTION 1222639 MOUNTAIN WEST UTILITY SVCS INC PO BOX 1067 CANBY OR 97013 CONSTRUCTION 700752 JOHN STAURULAKIS LLC 6404 IVY LANE SUITE 700 GREENBELT MD 20770 ENGINEERING 150436 MOSS ADAMS LLP PO BOX 101822 PASEDENA CA 91189 CONSULTING, AUDIT, TAX 143277 5 TELECOM SERVICES 517000 25708285 25708285 DIRECTORY ADVERTISING 541800 8720 8720 25717005 430747 430747 211181 0 211181 211181 211181 40077 0 40077 40077 40077 PASSTHROUGH INVESTMENT 900099 13496 13496 LOSS FROM AFFILIATE 900099 -488252 -488252 -474756 25924254 25242249 0 682005 X 31045 5873596 470762 65172 400899 49113 736978 3436988 UNRELATED BUSINESS TAXE 2687 NON-REGULATED EXPENSES 6663847 PLANT SPECIFIC 3551510 CORPORATE OPERATIONS 2068451 2573206 25924254 2403302 6112154 2504641 3483555 19020 0 1459898 973419 431715 506014 99827288 54863284 43645559 44964004 3806167 3266185 1775678 1711598 438797 408662 56484777 61425591 1408774 1400930 10280630 9424000 2188441 1953414 13877845 12778344 X 47790 48381 0 0 42559142 48598866 42606932 48647247 56484777 61425591 X 0 6040315 X 0 1 X 1 0 1104598 1104598 7004322 5344301 1660021 55890 55890 0 90348646 48992464 41356182 1313832 470629 843203 44964004 INVESTMENT IN AFFILIATED COMPANIES 2999718 C INVESTMENT IN NON-AFFILIATED COMPANIES 266467 C 3266185 POST-RETIREMENT BENEFITS 781650 CUSTOMER DEPOSITS/ADVANCED BILLINGS 805255 DEFERRED COMPENSATION 114510 RIGHT OF USE LEASE LIABILITY 251999 1953414 X 26358933 488252 488252 25870681 53573 53573 25924254 20498833 488252 488252 20010581 5913673 5913673 25924254 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, 2024 AND 2023, 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 488,252. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASSTHROUGH INVESTMENT INCOME 13,496. GAIN ON SALE OF ASSETS 40,077. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM AFFILIATE 488,252. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEFITS PAID TO MEMBERS 5,873,596. GAIN ON SALE OF ASSETS 40,077. 1 CANBY ROTARY FOUNDATION PO BOX 926 CANBY OR 97013 931037644 501(C)(3) 7000 0 TO FUND SCHOLARSHIPS 1 0 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/CEO (CBS) 164052 0 0 0 8085 0 20138 0 13778 0 206053 0 0 0 GENE DEVORE DIRECTOR OF DATA OPERATIONS (CBS) 128518 0 5950 0 1146 0 16752 0 14562 0 166928 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 CONSOLIDATED BUSINESS SERVICES, LLC (CBS) IS A MANAGEMENT SERVICES COMPANY WHICH PROVIDES SERVICES TO IT'S TELECOMMUNICATION OWNERS/MEMBERS. THE AMOUNT OF COMPENSATION REPORTED ON PART VII OF THE FORM 990 IS THE PORTION OF EACH EMPLOYEE'S SALARY ALLOCATED TO CANBY TELEPHONE ASSOCIATION. 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. 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 1,045,845. CUSTOMER EXPENSE 775,434. OPERATING TAXES 708,697. POST-RETIREMENT CHARGES 43,230. FORM 990, PART XI, LINE 9: FEDERAL EXCISE TAX REFUND 26,716. CBS LLC K-1 INCOME -9,543. PATRONAGE ALLOCATION 5,873,596. CAPITAL CREDIT ACTIVITY -33,463. CHANGE IN MEMBERSHIPS 591. NTCA DEFERRED COMP PLAN -3,953. OTHER COMPREHENSIVE INCOME 186,371.