PACIFIC NORTHWEST GENERATING COOPERATIVE: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- PACIFIC NORTHWEST GENERATING COOPERATIVE (EIN 93-1192140)
- Tax period
- 2018-10-01 to 2019-09-30
- Filed
- 2020-06-02
- IRS object ID
- 202021549349301622
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-06-02T15:17:35-05:00 | ReturnTs |
| Tax Period End | 2019-09-30 | 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 | 680 HAWTHORNE AVE SE 140 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 931192140 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PACIFIC NORTHWEST GENERATING COOPERATIVE | BusinessNameLine1Txt |
| Business Name Line2 | DBA PNGC POWER | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PACI | BusinessNameControlTxt |
| Phone | 5032881234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 711 NE HALSEY NO 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 972321268 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER GRAY | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 5032881234 | PhoneNum |
| Signature | 2020-03-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHY A GORDON CPA | PreparerPersonNm |
| PTIN | P00016213 | PTIN |
| Phone | 5035857774 | PhoneNum |
| Preparation | 2020-02-28 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.30.50.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-03-03 | IPDt |
| IP Tm | 12:18:01 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 9736A70D8013F71F045DE14EA02CD13D2DF19221 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | F4F34F22F2BF6FA46CBBF16679C5B8F708FDCFF1 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-09-10 13:11:23Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROGER GRAY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 711 NE HALSEY NO 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 972321268 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $257,158,064 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PNGC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1995 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | THE COOPERATIVE IS RESPONSIBLE FOR MEETING THE ELECTRIC POWER AND TRANSMISSION REQUIREMENTS OF ITS DISTRIBUTION COOPERATIVE MEMBER-OWNERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 19 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $41,056 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $2,552 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $236,467,117 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $256,481,699 | CYProgramServiceRevenueAmt |
| PY Investment Income | $446,879 | PYInvestmentIncomeAmt |
| CY Investment Income | $635,309 | CYInvestmentIncomeAmt |
| PY Other Revenue | $28,803 | PYOtherRevenueAmt |
| CY Other Revenue | $41,056 | CYOtherRevenueAmt |
| PY Total Revenue | $236,942,799 | PYTotalRevenueAmt |
| CY Total Revenue | $257,158,064 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,084,772 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,241,825 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $231,946,702 | PYOtherExpensesAmt |
| CY Other Expenses | $251,914,156 | CYOtherExpensesAmt |
| PY Total Expenses | $235,031,474 | PYTotalExpensesAmt |
| CY Total Expenses | $255,155,981 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,911,325 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,002,083 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $67,228,965 | TotalAssetsBOYAmt |
| Total Assets EOY | $53,643,548 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,241,529 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,465,694 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,987,436 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,177,854 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SEE SCHEDULE O. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEETING THE ELECTRIC POWER AND TRANSMISSION REQUIREMENTS OF ITS DISTRIBUTION COOPERATIVE MEMBER-OWNERS. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 19 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | $252,952,808 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $4,205,256 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | 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 | Yes (1) | 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 | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JON R WISSLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5032881234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 711 NE HALSEY 200 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 972321268 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|---|
| DAVE HAGEN | ||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | |||
| ROMAN GILLEN | ||||||||
| CHAIRMAN | 6.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| GREG GARDNER | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| BRYAN CASE | ||||||||
| DIRECTOR | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| KEITH BROOKS | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| FOSTER HILDRETH | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| RAY ELLIS | ||||||||
| DIRECTOR | 7.00 | Yes (X) | $0 | $0 | $0 | |||
| BRENT BISCHOFF | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID GOTTULA | ||||||||
| DIRECTOR | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVE MARKHAM | ||||||||
| VICE-CHAIRMAN | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DEBI WILSON | ||||||||
| DIRECTOR | 3.50 | Yes (X) | $0 | $0 | $0 | |||
| CHAD BLACK | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $0 | $0 | $0 | |||
| BOB PERRY | ||||||||
| DIRECTOR | 8.00 | Yes (X) | $0 | $0 | $0 | |||
| ANNIE TERRACCIANO | ||||||||
| SECRETARY/TREASURER | 8.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| ALEC SHEBIEL | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |||
| JON R WISSLER | ||||||||
| VP & CFO | 40.00 | $167,043 | $0 | $54,771 | Yes (X) | |||
| CHRISTOPHER HILL | ||||||||
| GENERAL COUNSEL | 40.00 | $181,381 | $0 | $65,832 | Yes (X) | |||
| SCOTT RUSSELL | ||||||||
| VP TRANSMISSION | 40.00 | $130,333 | $0 | $61,627 | Yes (X) | |||
| GREGORY MENDOCA | ||||||||
| VP POWER SUPPLY | 40.00 | $150,115 | $0 | $63,942 | Yes (X) | |||
| TERESA STUBBLEFIELD | ||||||||
| VP ADMINISTRATION | 40.00 | $137,710 | $0 | $56,020 | Yes (X) | |||
| R ASHLEY SLATER | ||||||||
| VP GOV'T AFFAIRS & POLICY | 40.00 | $137,460 | $0 | $62,081 | Yes (X) | |||
| STEVEN L KING | ||||||||
| GENERATION RESOURCES MGR | 40.00 | $134,053 | $0 | $55,335 | Yes (X) | |||
| M BETH LOONEY | ||||||||
| FORMER PRESIDENT & CEO | 40.00 | $239,811 | $0 | $74,565 | Yes (X) | |||
| GREGORY K DELWICHE | ||||||||
| FORMER INTERIM PRESIDENT & CEO | 40.00 | $133,602 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,411,508 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $494,173 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVIS WRIGHT TREMAINE LLP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1300 SW FIFTH AVE SUITE 2400 | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 972015610 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL CONSULTATION | ServicesDesc |
| Compensation | $117,518 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POWER SALES | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $256,481,699 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $256,481,699 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $256,481,699 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $635,309 | TotalRevenueColumnAmt |
| Exclusion | $635,309 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT SERVICES | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $41,056 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $41,056 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $41,056 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,158,064 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $256,481,699 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $41,056 | UnrelatedBusinessRevenueAmt |
| Exclusion | $635,309 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,716,293 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,618 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,280 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,098 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,536 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,646 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,280 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,000 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,029 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $234,251 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $303,270 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,270 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,696 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,599 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,135 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,759 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $217,995,563 |
| UNRELATED BUISNESS INCO | $536 |
| TRANSMISSION EXPENSE | $29,914,595 |
| OPG EXPENSES | $1,333,978 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $501,549 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $255,155,981 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,045,613 | BOYAmt |
| EOY | $665,168 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,244,464 | BOYAmt |
| EOY | $9,681,516 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,383,062 | BOYAmt |
| EOY | $21,998,748 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,543 | BOYAmt |
| EOY | $18,532 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,390 | BOYAmt |
| EOY | $367,547 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $13,962,310 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,374,640 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,209,758 | BOYAmt |
| EOY | $10,587,670 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,966,631 | BOYAmt |
| EOY | $9,405,986 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,492 | BOYAmt |
| EOY | $89,510 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,000 | BOYAmt |
| EOY | $10,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $893,012 | BOYAmt |
| EOY | $818,871 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,228,965 | BOYAmt |
| EOY | $53,643,548 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,968,679 | BOYAmt |
| EOY | $21,545,344 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,953,125 | BOYAmt |
| EOY | $1,640,625 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,725 | BOYAmt |
| EOY | $279,725 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,241,529 | BOYAmt |
| EOY | $23,465,694 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,818 | BOYAmt |
| EOY | $166,818 | 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 | $27,820,618 | BOYAmt |
| EOY | $30,011,036 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,987,436 | BOYAmt |
| EOY | $30,177,854 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,228,965 | BOYAmt |
| EOY | $53,643,548 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,002,083 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $188,335 | 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 | $406,966 | OtherCostOrOtherBasisAmt |
| Book Value | $406,966 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,487,099 | OtherCostOrOtherBasisAmt |
| Depreciation | $257,445 | DepreciationAmt |
| Book Value | $1,229,654 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $393,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $155,573 | DepreciationAmt |
| Book Value | $237,870 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,674,802 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,961,622 | DepreciationAmt |
| Book Value | $8,713,180 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,587,670 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MARKETABLE SECURITIES | Desc |
| Book Value | $9,405,986 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $9,405,986 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED CREDITS | Desc |
| Amt | $279,725 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $279,725 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $257,158,064 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $257,158,064 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $257,158,064 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $255,155,981 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $255,155,981 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $255,155,981 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE ARE NO AMOUNTS ACCRUED IN THE FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS IN 2019 OR 2018. THE COOPERATIVE FILES FEDERAL, STATE AND LOCAL INFORMATIONAL AND INCOME TAX RETURNS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JON R WISSLER | ||||||||||||||
| VP & CFO | $129,103 | $0 | $740 | $0 | $37,200 | $0 | $45,305 | $0 | $9,466 | $0 | $221,814 | $0 | $0 | $0 |
| CHRISTOPHER HILL | ||||||||||||||
| GENERAL COUNSEL | $152,679 | $0 | $740 | $0 | $27,962 | $0 | $47,436 | $0 | $18,396 | $0 | $247,213 | $0 | $0 | $0 |
| SCOTT RUSSELL | ||||||||||||||
| VP TRANSMISSION | $111,093 | $0 | $740 | $0 | $18,500 | $0 | $36,058 | $0 | $25,569 | $0 | $191,960 | $0 | $0 | $0 |
| GREGORY MENDOCA | ||||||||||||||
| VP POWER SUPPLY | $141,264 | $0 | $740 | $0 | $8,111 | $0 | $38,610 | $0 | $25,332 | $0 | $214,057 | $0 | $0 | $0 |
| TERESA STUBBLEFIELD | ||||||||||||||
| VP ADMINISTRATION | $117,415 | $0 | $740 | $0 | $19,555 | $0 | $35,988 | $0 | $20,032 | $0 | $193,730 | $0 | $0 | $0 |
| R ASHLEY SLATER | ||||||||||||||
| VP GOV'T AFFAIRS & POLICY | $118,104 | $0 | $3,741 | $0 | $15,615 | $0 | $36,512 | $0 | $25,569 | $0 | $199,541 | $0 | $0 | $0 |
| STEVEN L KING | ||||||||||||||
| GENERATION RESOURCES MGR | $122,208 | $0 | $741 | $0 | $11,104 | $0 | $31,700 | $0 | $23,635 | $0 | $189,388 | $0 | $0 | $0 |
| M BETH LOONEY | ||||||||||||||
| FORMER PRESIDENT & CEO | $205,048 | $0 | $17,000 | $0 | $17,763 | $0 | $58,493 | $0 | $16,072 | $0 | $314,376 | $0 | $0 | $0 |
| GREGORY K DELWICHE | ||||||||||||||
| FORMER INTERIM PRESIDENT & CEO | $133,602 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $133,602 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION'S MISSION: | THE MISSION OF PNGC POWER IS TO MAXIMIZE THE COMPETITIVE POSITION OF ITS MEMBER-OWNERS BY MEETING THEIR COLLECTIVE POWER SUPPLY AND MANAGEMENT NEEDS. PNGC POWER IS A COOPERATIVELY OWNED BUSINESS PROVIDING ECONOMIC AND STRATEGIC VALUE THROUGH INNOVATION, TECHNICAL AND POLICY LEADERSHIP, AND MAINTENANCE OF THE HIGHEST PROFESSIONAL STANDARDS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS A UTILITY COOPERATIVE SERVING ITS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS ELECT THE BOARD OF DIRECTORS BY A MAJORITY VOTE OF THE NUMBER OF MEMBERS PRESENT, ENTITILED TO VOTE, AND VOTING AT A MEETING IN WHICH A QUORUM IS PRESENT. THE TERMS OF THE DIRECTORS ARE STAGGERED. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN GOVERNANCE DECISIONS ARE RESERVED TO OR SUBJECT TO APPROVAL BY A MAJORITY VOTE OF THE NUMBER OF MEMBERS PRESENT, ENTITLED TO VOTE, AND VOTING AT A MEETING AT WHICH A QUORUM IS PRESENT: 1. ELECTION OF THE BOARD OF DIRECTORS 2. REINSTATEMENT OF AN EXPELLED MEMBER UNDER CETTAIN CONDITIONS; AND 3. DISPOSITION OF ALL OR SUBSTANTIALLY ALL PNGC PROPERTY, WITH CERTAIN EXCEPTIONS RELATED TO THE PLEDGING OR ENCUMBERING OR PROPERTY OR ASSETS. |
| FORM 990, PART VI, SECTION A, LINE 8B | COMMITTEES CAN ONLY RECOMMEND ACTIONS TO THE FULL BOARD. THEY CANNOT ACT ON BEHALF OF THE GOVERNING BODY WITHOUT BOARD AFFIRMATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | A FINAL DRAFT OF THE FORM 990 IS SENT TO THE BOARD ELECTRONICALLY FOR THEIR REVIEW AND COMMENT PRIOR TO ISSUANCE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE COMPLIANCE POLICY IS REVIEWED ON AN ANNUAL BASIS AND DISCUSSED WITH DIRECTORS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION B, LINE 15 | NATIONAL SURVEYS ARE USED TO ASSESS THE PAY SCALES FOR EXECUTIVE POSITIONS ANNUALLY AND ALL DECISIONS GO BEFORE THE BOARD FOR APPROVAL. EVERY 3-5 YEARS A CONSULTING FIRM, SUCH AS MILLIMAN, IS HIRED TO DO A COMPENSATION SURVEY. INDIVIDUAL SALARY ACTIONS ARE BASED ON PERFORMANCE WITHIN THE RANGE ESTABLISHED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMETNS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| FORM 990, PART XI, LINE 9: | UNREALIZED HOLDING GAINS 182,996. RECLASSIFICATION ADJUSTMENT FOR NET (GAINS)/LOSSES INCLUDED IN NET MARGINS 5,339. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | POWER RESOURCES COOPERATIVE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 711 NE HALSEY ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97232 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930645546 | EIN |
| Primary Activities | MANAGING SUBSCRIPTION CONTRACTS FOR RESOURCE PROJECTS | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(12) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| 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 | 0 | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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