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← COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION

Form 990 for tax year 2025

Filed by COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION.

Totals

Total revenue
$54,665,308
Total expenses
$54,883,568
Contributions and grants received
$0
Grants paid
$60,212
Program service revenue
$54,554,877
Investment income
$49,002
Other revenue
$61,429
Total assets, end of year
$107,726,688
Total liabilities, end of year
$19,227,753
Net assets or fund balances, end of year
$88,498,935
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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: SALES OF ELECTRICITY

    total $54,135,476 · related or exempt $54,135,476

  • 2b · Program service revenue: PATRONAGE DIVIDENDS

    total $388,497 · related or exempt $388,497

  • 2c · Program service revenue: SERVICE FEES

    total $30,850 · related or exempt $30,850

  • 2d · Program service revenue: SALES OF WATER

    total $54 · related or exempt $54

  • 3 · Investment income

    total $33,870 · excluded $33,870

  • 7a · Gross sales of assets other than inventory

    other assets $15,132

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $15,132

  • 7d · Net gain or loss

    total $15,132 · related or exempt $15,132

  • 10a · Gross sales of inventory

    $98

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $98 · excluded $98

  • 11a · Other revenue: POLE ATTACHMENT INCOME

    total $61,331 · excluded $61,331

  • 11e · Other revenue, total

    $61,331

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $60,212

  • 4 · Benefits paid to or for members

    total $2,922,690

  • 5 · Compensation of officers, directors and key employees

    total $1,160,151

  • 7 · Other salaries and wages

    total $3,417,257

  • 8 · Pension plan contributions

    total $611,735

  • 9 · Other employee benefits

    total $693,303

  • 10 · Payroll taxes

    total $305,959

  • 20 · Interest

    total $478,168

  • 22 · Depreciation, depletion and amortization

    total $3,789,351

  • 24a · Other expenses: PURCHASED POWER

    total $35,911,737

  • 24b · Other expenses: DISTRIBUTION EXPENSE

    total $3,524,079

  • 24c · Other expenses: ADMIN & GENERAL EXPENSE

    total $1,534,888

  • 24d · Other expenses: CONSUMER EXPENSE

    total $413,595

  • 24e · All other expenses

    total $60,443

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,872,999 · end of year $5,213,882

  • 4 · Accounts receivable

    beginning of year $2,434,604 · end of year $2,675,173

  • 8 · Inventories for sale or use

    beginning of year $1,450,182 · end of year $2,093,270

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,708,243 · end of year $367,070

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

    $111,575,902

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

    $47,156,356

  • 10c · Land, buildings and equipment, net

    beginning of year $59,570,814 · end of year $64,419,546

  • 13 · Investments: program-related

    beginning of year $30,055,513 · end of year $30,304,991

  • 15 · Other assets

    beginning of year $2,835,553 · end of year $2,652,756

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,595,528 · end of year $3,870,447

  • 21 · Escrow or custodial account liability

    beginning of year $526,875 · end of year $464,112

  • 23 · Secured mortgages and notes payable

    beginning of year $5,104,497 · end of year $7,355,532

  • 25 · Other liabilities

    beginning of year $6,178,631 · end of year $7,537,662

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $87,522,377 · end of year $88,498,935

Mission and programs · 2025

Mission

PROVIDING RELIABLE ENERGY AND PROVEN SERVICE.

Activities or mission (Part I)

TO PROVIDE QUALITY AND RELIABLE ELECTRIC SERVICE TO MEMBERS AT COST ON A COOPERATIVE BASIS.

  • SALE OF ELECTRIC ENERGY TO OUR MEMBERS ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. THERE WERE 18,583 ACTIVE SERVICES AT YEAR END.

As filed on the 2025 return.

Listed in Part VII

  • Kenneth Alexander

    PRESIDENT

    Total calculated
    $33,891
    From this org
    $33,891
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.7

  • Wayne Kyle

    VICE PRESIDENT

    Total calculated
    $33,891
    From this org
    $33,891
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.4

  • Gary Dale Lewis Jr

    SECRETARY / TREASURER

    Total calculated
    $32,063
    From this org
    $32,063
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.3

  • Don Miller

    DIRECTOR

    Total calculated
    $28,937
    From this org
    $28,937
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.6

  • Ronnie Felderhoff

    DIRECTOR

    Total calculated
    $60,897
    From this org
    $60,897
    From related orgs
    $0
    Other
    $0
    Hours/week
    5.7

  • Neil Hesse

    GENERAL MANAGER

    Total calculated
    $382,995
    From this org
    $233,655
    From related orgs
    $0
    Other
    $149,340
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $226,630
    Bonus
    $860
    Other
    $6,165
    Deferred
    $128,285
    Nontaxable benefits
    $21,055
    Filer's total
    $382,995

  • Daniel Black

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $189,052
    From this org
    $145,633
    From related orgs
    $0
    Other
    $43,419
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,693
    Bonus
    $910
    Other
    $1,030
    Deferred
    $22,380
    Nontaxable benefits
    $21,039
    Filer's total
    $189,052

  • Ryan Fuhrmann

    DIRECTOR OF FINANCE/OFFICE

    Total calculated
    $178,860
    From this org
    $150,028
    From related orgs
    $0
    Other
    $28,832
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $148,702
    Bonus
    $910
    Other
    $416
    Deferred
    $17,694
    Nontaxable benefits
    $11,138
    Filer's total
    $178,860

  • Chris Kubis

    DIRECTOR OF SYSTEM OPERATIONS

    Total calculated
    $219,565
    From this org
    $146,321
    From related orgs
    $0
    Other
    $73,244
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $143,694
    Bonus
    $910
    Other
    $1,717
    Deferred
    $52,312
    Nontaxable benefits
    $20,932
    Filer's total
    $219,565

  • Gary Grewing

    CREW FOREMAN

    Total calculated
    $195,623
    From this org
    $140,044
    From related orgs
    $0
    Other
    $55,579
    Hours/week
    52.4

    Schedule J breakdown matched by us

    Base
    $138,275
    Bonus
    $910
    Other
    $859
    Deferred
    $35,351
    Nontaxable benefits
    $20,228
    Filer's total
    $195,623

  • Ronnie Bayer

    LINE SUPERINTENDENT

    Total calculated
    $209,020
    From this org
    $124,516
    From related orgs
    $0
    Other
    $84,504
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $121,697
    Bonus
    $910
    Other
    $1,909
    Deferred
    $63,969
    Nontaxable benefits
    $20,535
    Filer's total
    $209,020

  • Charles Schilling

    CREW FOREMAN

    Total calculated
    $153,136
    From this org
    $116,315
    From related orgs
    $0
    Other
    $36,821
    Hours/week
    46.2

    Schedule J breakdown matched by us

    Base
    $115,155
    Bonus
    $910
    Other
    $250
    Deferred
    $15,833
    Nontaxable benefits
    $20,988
    Filer's total
    $153,136

  • Kamron McMahan

    LINEMAN FIRST CLASS/BUCKET OPERATOR

    Total calculated
    $150,052
    From this org
    $118,462
    From related orgs
    $0
    Other
    $31,590
    Hours/week
    50.6

    Schedule J breakdown matched by us

    Base
    $117,201
    Bonus
    $910
    Other
    $351
    Deferred
    $10,360
    Nontaxable benefits
    $21,230
    Filer's total
    $150,052

  • Russell McCasland

    SAFETY COORDINATOR

    Total calculated
    $169,139
    From this org
    $114,924
    From related orgs
    $0
    Other
    $54,215
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $111,552
    Bonus
    $910
    Other
    $2,462
    Deferred
    $33,810
    Nontaxable benefits
    $20,405
    Filer's total
    $169,139

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

  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 1A
TRAVEL FOR COMPANIONS - PURSUANT TO APPLICABLE TRAVEL POLICIES, THE COOPERATIVE WILL REIMBURSE DIRECTORS AND EMPLOYEES FOR THE COST OF HIS/HER SPOUSE TO ACCOMPANY HIM/HER ON OFFICIAL BUSINESS OF THE COOPERATIVE. DURING THE YEAR, TWO INDIVIDUALS REPORTED ON FORM 990 PART VII, HESSE AND KUBIS, RECEIVED THIS BEENEFIT. ADDITIONALLY, THE VALUE OF THE BENEFIT WAS INCLUDED IN THEIR RESPECTIVE REPORTABLE COMPENSATIONS.
SCHEDULE J, PART II, COLUMN C:
INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE, YEARS OF SERVICE AND THE CURRENT INTEREST RATE ENVIRONMENT. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. NEIL HESSE: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 123,645 EMPLOYER CONTRIBUTION TO 401(K) PLAN 4,640 TOTAL REPORTED IN COLUMN C $ 128,285 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (123,645) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 50,214 EXPENSE TO THE COOPERATIVE $ 54,854 CHRIS KUBIS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 49,339 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,973 TOTAL REPORTED IN COLUMN C $ 52,312 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (49,339) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 32,122 EXPENSE TO THE COOPERATIVE $ 35,095 RONNIE BAYER: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 61,428 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,541 TOTAL REPORTED IN COLUMN C $ 63,969 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (61,428) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 27,420 EXPENSE TO THE COOPERATIVE $ 29,961 GARY GREWING: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 33,380 EMPLOYER CONTRIBUTION TO 401(K) PLAN 1,971 TOTAL REPORTED IN COLUMN C $ 35,351 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (33,380) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 21,207 EXPENSE TO THE COOPERATIVE $ 23,178 DANIEL BLACK: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 19,407 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,973 TOTAL REPORTED IN COLUMN C $ 22,380 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (19,407) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 32,122 EXPENSE TO THE COOPERATIVE $ 35,095 RYAN FUHRMANN: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 14,721 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,973 TOTAL REPORTED IN COLUMN C $ 17,694 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (14,721) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 32,122 EXPENSE TO THE COOPERATIVE $ 35,095 RUSSELL MCCASLAND: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 31,472 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,338 TOTAL REPORTED IN COLUMN C $ 33,810 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (31,472) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 25,234 EXPENSE TO THE COOPERATIVE $ 27,572 CHARLES SCHILLING: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 13,862 EMPLOYER CONTRIBUTION TO 401(K) PLAN 1,971 TOTAL REPORTED IN COLUMN C $ 15,833 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (13,862) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 21,207 EXPENSE TO THE COOPERATIVE $ 23,178 KAMRON MCMAHAN: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 8,592 EMPLOYER CONTRIBUTION TO 401(K) PLAN 1,768 TOTAL REPORTED IN COLUMN C $ 10,360 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (8,592) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 19,035 EXPENSE TO THE COOPERATIVE $ 20,803

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • COOKE COUNTY ELECTRIC CHARITABLE FOUNDATION

    501(C)(3) · DISBURSEMENT OF FUNDS FOR CHARITABLE PURPOSES IN THE COOP'S SERVICE AREA · TX · controlled entity

    Directly controlled by COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • PENTEX ENERGY SOLUTIONS LLC

    SOLAR SALES & INSTALLATIONS · TX · income $283,092 · assets $513,730

    Directly controlled by COOKE COUNTY ELECTRIC COOPERATIVE ASSOC

Provenance

Return type
form_990
Tax year
2025
Filed
22 September 2026
IRS schema version
2025v4.2
Source object
202612679349300711

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