BIG FLAT ELECTRIC COOPERATIVE INC: Form 990, tax year 2025
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- Organization
- BIG FLAT ELECTRIC COOPERATIVE INC (EIN 81-0217772)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-19
- IRS object ID
- 202611399349300136
- Schema version
- 2025v4.1
- 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 | 2026-05-19T10:27:30-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810386935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMERS MCNEA & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 AVANTA WAY SUITE 1 | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810217772 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG FLAT ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGF | BusinessNameControlTxt |
| Phone | 4066542040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 229 | AddressLine1Txt |
| City | MALTA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 595380229 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GRETCHEN BOARDMAN | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 4066542040 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN F VAN STEELAND | PreparerPersonNm |
| PTIN | P00481262 | PTIN |
| Phone | 4066522320 | PhoneNum |
| Preparation | 2026-05-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GRETCHEN BOARDMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 S 7TH STREET EAST | AddressLine1Txt |
| City | MALTA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59538 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,279,319 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | BIGFLATELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICITY AND UTILITY SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN RURAL MONTANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,848,463 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,997,339 | CYProgramServiceRevenueAmt |
| PY Investment Income | $110,546 | PYInvestmentIncomeAmt |
| CY Investment Income | $80,805 | CYInvestmentIncomeAmt |
| PY Other Revenue | $223,294 | PYOtherRevenueAmt |
| CY Other Revenue | $201,175 | CYOtherRevenueAmt |
| PY Total Revenue | $4,182,303 | PYTotalRevenueAmt |
| CY Total Revenue | $4,279,319 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $155,768 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $122,005 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $346,255 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $362,816 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,250,578 | PYOtherExpensesAmt |
| CY Other Expenses | $3,452,914 | CYOtherExpensesAmt |
| PY Total Expenses | $3,752,601 | PYTotalExpensesAmt |
| CY Total Expenses | $3,937,735 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $429,702 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $341,584 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,284,789 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,423,347 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,990,048 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,787,022 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,294,741 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,636,325 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN THE NORTH CENTRAL PORTION OF MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE ELECTRICITY & UTILITY SERVICES TO MEMBERS AND PATRONS LOCATED IN THE NORTH CENTRAL AREA OF MONTANA. IT IS A RURAL ELECTRIC COOPERATIVE WHICH SERVES APPROXIMATELY 1,120 MEMBERS. | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | 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 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 | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | $4,413,907 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $280,177 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | 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 | KARI ELLETSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4066542040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 333 S 7TH STREET EAST | AddressLine1Txt |
| City | MALTA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 595380229 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROGER SOLBERG | |||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $6,642 | $0 | $0 | |
| PATTY QUISNO | |||||||
| DIRECTOR | 4.00 | Yes (X) | $4,100 | $0 | $0 | ||
| ALAN WASSON | |||||||
| DIRECTOR | 5.00 | Yes (X) | $9,350 | $0 | $0 | ||
| BETTY CAMPBELL | |||||||
| DIRECTOR | 3.00 | Yes (X) | $1,525 | $0 | $0 | ||
| DUANE KLINDWORTH | |||||||
| DIRECTOR | 4.00 | Yes (X) | $4,380 | $0 | $0 | ||
| ALAN VAN VOAST | |||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $4,392 | $0 | $0 | |
| KEVIN KOSS | |||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $7,700 | $0 | $0 | |
| WARREN MORIN | |||||||
| DIRECTOR | 4.00 | Yes (X) | $1,475 | $0 | $0 | ||
| KARI ELLETSON | |||||||
| OFFICE SUPERVISOR | 40.00 | Yes (X) | $103,597 | $0 | $46,170 | ||
| GRETCHEN BOARDMAN | |||||||
| GENERAL MANGER | 40.00 | Yes (X) | $215,808 | $0 | $24,943 | ||
| DARREN DEMARAIS | |||||||
| OPERATION SUPERVISOR | 40.00 | $114,596 | $0 | $40,559 | Yes (X) | ||
| JOE HOULD | |||||||
| LINEMAN | 40.00 | $106,117 | $0 | $46,710 | Yes (X) | ||
| ROSS HASLER | |||||||
| LINEMAN | 40.00 | $109,441 | $0 | $46,415 | Yes (X) | ||
| LEIF SORENSON | |||||||
| LINEMAN | 40.00 | $109,468 | $0 | $46,134 | Yes (X) | ||
| BRENDEN JOHNSON | |||||||
| LINEMAN | 40.00 | $114,836 | $0 | $30,262 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $913,427 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $281,193 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | 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 | TCH CONSTRUCTION LLC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | BOX 266 | AddressLine1Txt |
| City | GLASGOW | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59230 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | BORING LINE | ServicesDesc |
| Compensation | $129,778 | 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 | SALE OF ELECTRICITY | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $3,997,339 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,997,339 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,997,339 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,805 | TotalRevenueColumnAmt |
| Exclusion | $80,805 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $1,804 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $1,804 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,804 | TotalRevenueColumnAmt |
| Exclusion | $1,804 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATRONAGE CAPITAL INCO | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $199,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $199,371 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $199,371 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,279,319 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,196,710 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $82,609 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,005 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,836 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $980 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,420 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,500 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $595 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,954 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,555 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,368 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,497 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,770 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $549,269 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,455 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $1,178,069 |
| DISTRIBUTION OPERATIONS | $646,703 |
| DISTRIBUTION MAINTENANC | $455,891 |
| CONSUMER ACCOUNTS EXPEN | $256,743 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,125 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,937,735 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,415 | BOYAmt |
| EOY | $239,443 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,729,059 | BOYAmt |
| EOY | $1,435,794 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,253 | BOYAmt |
| EOY | $401,494 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $515,985 | BOYAmt |
| EOY | $554,751 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,996 | BOYAmt |
| EOY | $49,716 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $25,694,369 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,680,061 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,622,685 | BOYAmt |
| EOY | $8,014,308 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,640,526 | BOYAmt |
| EOY | $1,687,556 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,870 | BOYAmt |
| EOY | $40,285 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,284,789 | BOYAmt |
| EOY | $12,423,347 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,199 | BOYAmt |
| EOY | $141,055 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $849,256 | BOYAmt |
| EOY | $734,016 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,033,593 | BOYAmt |
| EOY | $911,951 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,990,048 | BOYAmt |
| EOY | $1,787,022 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,283,550 | BOYAmt |
| EOY | $5,404,757 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,011,191 | BOYAmt |
| EOY | $5,231,568 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,294,741 | BOYAmt |
| EOY | $10,636,325 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,284,789 | BOYAmt |
| EOY | $12,423,347 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $341,584 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $85,067 | OtherCostOrOtherBasisAmt |
| Book Value | $85,067 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $363,474 | OtherCostOrOtherBasisAmt |
| Depreciation | $257,360 | DepreciationAmt |
| Book Value | $106,114 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,933,113 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,009,255 | DepreciationAmt |
| Book Value | $923,858 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,312,715 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,413,446 | DepreciationAmt |
| Book Value | $6,899,269 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,014,308 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN CFC TERM CERTIFICATES | $199,889 | C |
| PATRONAGE ALLOCATION CFC & CENTRAL | $1,477,317 | C |
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | $10,350 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,687,556 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMERS DEPOSITS | $524,928 |
| ACCRUED PROPERTY TAXES | $86,777 |
| ACCRUED INTEREST | $5,117 |
| ACCRUED VACATION & SICK LEAVE | $192,259 |
| CAPITAL CREDITS PAYABLE- EDUCATION FUND | $17,279 |
| CONSUMER ENERGY PREPAYMENTS | $73,421 |
| CONSUMER ADVANCES FOR CONSTRUCTION | $12,170 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $911,951 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,279,319 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,279,319 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,279,319 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,815,732 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,815,732 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $122,003 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $122,003 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,937,735 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT DECEMBER 31, 2025. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BENEFITS PAID TO MEMBERS- CAPITAL CREDIT RETIREMENTS 122,003. |
| PART VI LINE 1E- OTHER PROPERTY | PART V1- LINE 1E- OTHER PROPERTY- TRANSMISSION AND GENERATING PLANT INCLUDING POLES, WIRES AND STATION EQUIPMENT TOTALING $2,147,110; DISTRIBUTION PLANT INCLUDING POLES, WIRE, METERS AND TRANSFORMERS TOTALING $20,160,885; AND CONSTRUCTION WORK IN PROGRESS TOTALING $4,720. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GRETCHEN BOARDMAN | ||||||||||||||
| GENERAL MANGER | $215,808 | $0 | $0 | $0 | $0 | $0 | $24,943 | $0 | $0 | $0 | $240,751 | $0 | $0 | $0 |
| ROSS HASLER | ||||||||||||||
| LINEMAN | $109,441 | $0 | $0 | $0 | $0 | $0 | $46,415 | $0 | $0 | $0 | $155,856 | $0 | $0 | $0 |
| LEIF SORENSON | ||||||||||||||
| LINEMAN | $109,468 | $0 | $0 | $0 | $0 | $0 | $46,134 | $0 | $0 | $0 | $155,602 | $0 | $0 | $0 |
| DARREN DEMARAIS | ||||||||||||||
| OPERATION SUPERVISOR | $114,596 | $0 | $0 | $0 | $0 | $0 | $40,559 | $0 | $0 | $0 | $155,155 | $0 | $0 | $0 |
| JOE HOULD | ||||||||||||||
| LINEMAN | $106,117 | $0 | $0 | $0 | $0 | $0 | $46,710 | $0 | $0 | $0 | $152,827 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE HAS 1,120 VOTING MEMBERS AT DECEMBER 31, 2025. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN OCTOBER OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MAJORITY OF MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE GENERAL MANAGER, THE BOARD PRESIDENT AND SECRETARY/TREASURER PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES MUST DISCLOSE TO THE BOARD OF DIRECTORS ANY SITUATION OR TRANSACTION IN WHICH THE TRUSTEE IS INVOLVED WHICH VIOLATES, OR COULD APPEAR TO VIOLATE THE INTENT OF THE CONFLICT OF INTEREST POLICY. THE BOARD WILL THEN DETERMINE WHAT ACTION, IF ANY, SHOULD BE TAKEN. EACH TRUSTEE IS RESPONSIBLE FOR ENSURING THAT HIS OR HER ACTIONS AND BEHAVIOR ARE IN ACCORDANCE WITH THIS POLICY. IF THE TRUSTEE DOES NOT COMPLY WITH THE POLICY, THE BOARD WILL SANCTION, DISQUALIFY AND/OR REMOVE THE TRUSTEE. |
| FORM 990, PART VI, SECTION B, LINE 15 | MONTANA STATEWIDE ORGANIZATION-MONTANA ELECTRIC COOPERATIVE ASSOCIATION -(MECA) - PERFORMS A ANNUAL SALARY SURVEY FOR ALL MONTANA TELEPHONE AND ELECTRIC COOPERATIVES BY JOB CLASSIFICATION. THE BOARD OF DIRECTORS AND THE GENERAL MANAGER USES THIS SURVEY TO ANNUALLY SET WAGES FOR FOR ITS GENERAL MANAGER AND INSIDE PERSONNEL. THE COOPERATIVE LINEMEN SALARIES ARE ESTABLISHED BY A SIGNED COLLECTIVELY BARGAINED UNION CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS- CFC FORM 7- AND FORM 990- ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE. IN ADDITION, EACH NEW MEMBER IS PROVIDED WITH A COPY OF BIG FLAT ELECTRIC COOP'S BY LAWS. ALSO, THE STATEMENT OF FINANCIAL CONDITION IS SENT OUT YEARLY TO ALL MEMBERS IN THE ANNUAL MEETING NOTICE PRIOR TO THE ANNUAL MEETING HELD IN OCTOBER OF EACH YEAR. |
| PART XII, LINE 2C | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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