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Nonprofiteer
← WESTERN COOPERATIVE ELECTRIC ASSOCIATION INC

Form 990 for tax year 2025

Filed by WESTERN COOPERATIVE ELECTRIC ASSOCIATION INC.

Totals

Total revenue
$41,650,561
Total expenses
$41,650,561
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$41,312,362
Investment income
$336,875
Other revenue
$1,324
Total assets, end of year
$128,610,354
Total liabilities, end of year
$69,055,301
Net assets or fund balances, end of year
$59,555,053
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$41,650,561

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: Electric Energy Sales

    total $39,431,240 · related or exempt $39,431,240

  • 2b · Program service revenue: Rent Electric Property

    total $17,677 · excluded $17,677

  • 2c · Program service revenue: Consumer Int & Fees

    total $30,643 · related or exempt $30,643

  • 2d · Program service revenue: Capital Credits

    total $1,217,642 · related or exempt $1,217,642

  • 2f · All other program service revenue

    total $615,160 · related or exempt $615,160

  • 3 · Investment income

    total $336,875 · related or exempt $336,875

  • 8c · Net income from fundraising events

    total $0

  • 10a · Gross sales of inventory

    $4,797

  • 10b · Cost of goods sold

    $3,473

  • 10c · Net income from sales of inventory

    total $1,324 · related or exempt $1,324

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $3,647,598

  • 5 · Compensation of officers, directors and key employees

    total $1,334,024

  • 7 · Other salaries and wages

    total $1,992,745

  • 8 · Pension plan contributions

    total $1,342,488

  • 9 · Other employee benefits

    total $555,706

  • 10 · Payroll taxes

    total $248,918

  • 11b · Fees: legal

    total $21,917

  • 11c · Fees: accounting

    total $20,767

  • 13 · Office expenses

    total $450,311

  • 14 · Information technology

    total $410,016

  • 19 · Conferences, conventions and meetings

    total $173,263

  • 20 · Interest

    total $1,979,572

  • 22 · Depreciation, depletion and amortization

    total $3,433,535

  • 23 · Insurance

    total $198,779

  • 24a · Other expenses: Purchased Power

    total $22,633,923

  • 24b · Other expenses: Operations

    total $528,159

  • 24c · Other expenses: Maintenance

    total $693,242

  • 24d · Other expenses: Property Taxes

    total $1,008,028

  • 24e · All other expenses

    total $977,570

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,110,290 · end of year $1,640,771

  • 2 · Savings and temporary cash investments

    beginning of year $8,105,790 · end of year $4,235,022

  • 4 · Accounts receivable

    beginning of year $4,652,456 · end of year $5,029,535

  • 8 · Inventories for sale or use

    beginning of year $4,644,031 · end of year $6,612,681

  • 9 · Prepaid expenses and deferred charges

    beginning of year $291,589 · end of year $303,818

  • 10a · Land, buildings and equipment: cost or other basis

    $116,788,242

  • 10b · Land, buildings and equipment: accumulated depreciation

    $33,222,006

  • 10c · Land, buildings and equipment, net

    beginning of year $82,297,543 · end of year $83,566,236

  • 13 · Investments: program-related

    beginning of year $27,118,849 · end of year $27,222,291

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,639,472 · end of year $3,796,099

  • 23 · Secured mortgages and notes payable

    beginning of year $66,502,510 · end of year $64,027,019

  • 25 · Other liabilities

    beginning of year $1,232,801 · end of year $1,232,183

  • 31 · Retained earnings, endowment or other funds

    beginning of year $57,845,765 · end of year $59,555,053

Mission and programs · 2025

Mission

It is the mission of Western Cooperative Electric to provide reliable energy and optimum services for the betterment of its members.

Activities or mission (Part I)

It is the mission of Western Cooperative Electric to provide reliable energy and optimum services for the betterment of its members

  • Provide electrical service to 12,056 meters in our designated service territory.

    Expenses $41,650,561 · Revenue $41,650,561

As filed on the 2025 return.

Listed in Part VII

  • Tom Ruth

    General Manager

    Total calculated
    $257,677
    From this org
    $222,672
    From related orgs
    $0
    Other
    $35,005
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,112
    Bonus
    not reported
    Other
    $560
    Deferred
    $6,221
    Nontaxable benefits
    $28,784
    Filer's total
    $257,677

  • Nolan Numrich

    CEO General Manager

    Total calculated
    $252,000
    From this org
    $197,196
    From related orgs
    $0
    Other
    $54,804
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $196,784
    Bonus
    not reported
    Other
    $412
    Deferred
    $26,020
    Nontaxable benefits
    $28,784
    Filer's total
    $252,000

  • Ron Aschenbrenner

    Line Superintendent

    Total calculated
    $232,229
    From this org
    $145,839
    From related orgs
    $0
    Other
    $86,390
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,175
    Bonus
    not reported
    Other
    $664
    Deferred
    $57,606
    Nontaxable benefits
    $28,784
    Filer's total
    $232,229

  • Stacey Malsam

    CFO

    Total calculated
    $232,094
    From this org
    $160,884
    From related orgs
    $0
    Other
    $71,210
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $160,422
    Bonus
    not reported
    Other
    $462
    Deferred
    $42,426
    Nontaxable benefits
    $28,784
    Filer's total
    $232,094

  • Jerry Casey

    Operations Field Super

    Total calculated
    $210,034
    From this org
    $123,206
    From related orgs
    $0
    Other
    $86,828
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,675
    Bonus
    not reported
    Other
    $1,531
    Deferred
    $58,044
    Nontaxable benefits
    $28,784
    Filer's total
    $210,034

  • Mark Klein

    Line Foreman

    Total calculated
    $202,973
    From this org
    $121,487
    From related orgs
    $0
    Other
    $81,486
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,176
    Bonus
    not reported
    Other
    $1,311
    Deferred
    $52,702
    Nontaxable benefits
    $28,784
    Filer's total
    $202,973

  • Craig Cramer

    Manager of IS

    Total calculated
    $199,411
    From this org
    $126,603
    From related orgs
    $0
    Other
    $72,808
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $126,045
    Bonus
    not reported
    Other
    $558
    Deferred
    $44,024
    Nontaxable benefits
    $28,784
    Filer's total
    $199,411

  • Nathan Budig

    Asst Line Superintende

    Total calculated
    $182,743
    From this org
    $120,138
    From related orgs
    $0
    Other
    $62,605
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $119,797
    Bonus
    not reported
    Other
    $341
    Deferred
    $33,821
    Nontaxable benefits
    $28,784
    Filer's total
    $182,743

  • Terry Hobbs

    VicePresident

    Total calculated
    $17,400
    From this org
    $17,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.58

  • Steve Hausler

    Director

    Total calculated
    $17,000
    From this org
    $17,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.8

  • Nickolas Zerr

    President

    Total calculated
    $15,600
    From this org
    $15,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    10.13

  • Marvin Keller

    Director

    Total calculated
    $13,500
    From this org
    $13,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.99

  • Tim Stanton

    Director

    Total calculated
    $13,500
    From this org
    $13,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    6.04

  • Dale Weinhold

    Director

    Total calculated
    $11,400
    From this org
    $11,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.18

  • Landon Heier

    Secretary Treasurer

    Total calculated
    $11,400
    From this org
    $11,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.23

  • Cody Howland

    Director

    Total calculated
    $6,000
    From this org
    $6,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.98

  • Frank Joy

    Director

    Total calculated
    $4,800
    From this org
    $4,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.37

    Schedule J breakdown matched by us

    Base
    $4,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $4,800

  • Susan Rohleder

    Director

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.2

    Schedule J breakdown matched by us

    Base
    $3,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $3,000

  • Hale Sloan

    Director

    Total calculated
    $2,400
    From this org
    $2,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    0.78

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

None.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
28 April 2026
IRS schema version
2025v4.1
Source object
202611189349302366

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