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Nonprofiteer
← BEARTOOTH ELECTRIC COOPERATIVE INC

Form 990 for tax year 2025

Filed by BEARTOOTH ELECTRIC COOPERATIVE INC.

Totals

Total revenue
$10,154,642
Total expenses
$10,212,355
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$10,093,246
Investment income
$38,375
Other revenue
$23,021
Total assets, end of year
$21,621,588
Total liabilities, end of year
$11,326,362
Net assets or fund balances, end of year
$10,295,226
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: UTILITIES & SERVICE

    total $10,093,246 · related or exempt $10,093,246

  • 3 · Investment income

    total $38,375 · excluded $38,375

  • 6a · Gross rents

    personal property $12,031

  • 6b · Less rental expenses

    personal property $0

  • 6c · Rental income or loss

    personal property $12,031

  • 6d · Net rental income or loss

    total $12,031 · excluded $12,031

  • 11a · Other revenue: PATRONAGE CAPITAL ALLOC

    total $37,653 · related or exempt $37,653

  • 11b · Other revenue: JOBBING- MERCHANDISING

    total -$26,663 · related or exempt -$26,663

  • 11e · Other revenue, total

    $10,990

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $505,161

  • 5 · Compensation of officers, directors and key employees

    total $503,016

  • 7 · Other salaries and wages

    total $178,807

  • 9 · Other employee benefits

    total $29,993

  • 11b · Fees: legal

    total $77,414

  • 11c · Fees: accounting

    total $14,000

  • 11d · Fees: lobbying

    total $1,195

  • 11g · Fees: other

    total $29,137

  • 13 · Office expenses

    total $83,118

  • 19 · Conferences, conventions and meetings

    total $43,016

  • 20 · Interest

    total $407,545

  • 22 · Depreciation, depletion and amortization

    total $1,218,150

  • 23 · Insurance

    total $28,453

  • 24a · Other expenses: COST OF POWER

    total $3,903,782

  • 24b · Other expenses: DISTRIBUTIONS OPERATION

    total $1,185,888

  • 24c · Other expenses: DISTRIBUTION MAINTENANC

    total $965,053

  • 24d · Other expenses: CONSUMER ACCOUNTS EXPEN

    total $346,056

  • 24e · All other expenses

    total $692,571

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $461,195 · end of year $65,172

  • 2 · Savings and temporary cash investments

    beginning of year $525,476 · end of year $1,544

  • 4 · Accounts receivable

    beginning of year $985,628 · end of year $1,031,783

  • 8 · Inventories for sale or use

    beginning of year $993,464 · end of year $685,076

  • 9 · Prepaid expenses and deferred charges

    beginning of year $232,109 · end of year $133,711

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

    $39,544,928

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

    $22,312,666

  • 10c · Land, buildings and equipment, net

    beginning of year $17,397,373 · end of year $17,232,262

  • 13 · Investments: program-related

    beginning of year $1,273,525 · end of year $2,012,897

  • 15 · Other assets

    beginning of year $145,279 · end of year $459,143

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,780,518 · end of year $1,498,879

  • 23 · Secured mortgages and notes payable

    beginning of year $9,088,003 · end of year $8,514,256

  • 25 · Other liabilities

    beginning of year $792,589 · end of year $1,313,227

  • 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 $356,396 · end of year $369,772

  • 31 · Retained earnings, endowment or other funds

    beginning of year $9,996,543 · end of year $9,925,454

Mission and programs · 2025

Mission

RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA AND NORTHERN WYOMING.

Activities or mission (Part I)

BEARTOOTH ELECTRIC COOPERATIVE, INC. OPERATES AS A RURAL ELECTRIC UTILITY ON A NON PROFIT BASIS BY PROVIDING ELECTRICAL POWER AND UTILITY SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN CENTRAL PORTION OF MONTANA AND NORTHERN WYOMING. THE COOPERATIVE IS EXEMPT UNDER SECTION 501 (C) (12).

  • RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL SERVICES TO 5,200 PATRONS AND MEMBERS LOCATED IN CENTRAL MONTANA AND NORTHERN WYOMING.

As filed on the 2025 return.

Listed in Part VII

  • Arleen Boyd

    DIRECTOR (PART YEAR)

    Total calculated
    $2,625
    From this org
    $2,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.42

  • Roxie Melton

    DIRECTOR (PART YEAR)

    Total calculated
    $4,250
    From this org
    $4,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.21

  • Elizabeth Jane Klapmeier

    DIRECTOR (PART YEAR)

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • Ralph Lewis

    DIRECTOR

    Total calculated
    $6,750
    From this org
    $6,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.57

  • Daniel Yates

    SECRETARY TREASURER

    Total calculated
    $6,025
    From this org
    $6,025
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.17

  • William Pascoe

    VICE PRESIDENT

    Total calculated
    $7,050
    From this org
    $7,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    5.64

  • Jim Neu

    PRESIDENT

    Total calculated
    $11,200
    From this org
    $11,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.62

  • Mike Specht

    DIRECTOR

    Total calculated
    $6,100
    From this org
    $6,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.71

  • Kevin Chandler

    DIRECTOR (PART YEAR)

    Total calculated
    $2,550
    From this org
    $2,550
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.4

  • Patrick Patterson

    GENERAL MANAGER

    Total calculated
    $292,576
    From this org
    $210,091
    From related orgs
    $0
    Other
    $82,485
    Hours/week
    42.56

    Schedule J breakdown matched by us

    Base
    $210,091
    Bonus
    $0
    Other
    $0
    Deferred
    $52,597
    Nontaxable benefits
    $29,888
    Filer's total
    $292,576

  • Sarah Graves

    MANAGER OF FINANCE AND ADMINISTRATION

    Total calculated
    $160,290
    From this org
    $119,920
    From related orgs
    $0
    Other
    $40,370
    Hours/week
    47.8

    Schedule J breakdown matched by us

    Base
    $119,920
    Bonus
    $0
    Other
    $0
    Deferred
    $22,170
    Nontaxable benefits
    $18,200
    Filer's total
    $160,290

  • James Avent

    LINEMAN

    Total calculated
    $198,547
    From this org
    $126,842
    From related orgs
    $0
    Other
    $71,705
    Hours/week
    42.71

    Schedule J breakdown matched by us

    Base
    $126,842
    Bonus
    $0
    Other
    $0
    Deferred
    $50,137
    Nontaxable benefits
    $21,568
    Filer's total
    $198,547

  • Willam K Entenmann

    OPERATIONS MANAGER

    Total calculated
    $197,964
    From this org
    $136,258
    From related orgs
    $0
    Other
    $61,706
    Hours/week
    43.07

    Schedule J breakdown matched by us

    Base
    $136,258
    Bonus
    $0
    Other
    $0
    Deferred
    $24,788
    Nontaxable benefits
    $36,918
    Filer's total
    $197,964

  • Guy Behrent

    LINEMAN

    Total calculated
    $208,694
    From this org
    $134,997
    From related orgs
    $0
    Other
    $73,697
    Hours/week
    43.37

    Schedule J breakdown matched by us

    Base
    $134,997
    Bonus
    $0
    Other
    $0
    Deferred
    $52,082
    Nontaxable benefits
    $21,615
    Filer's total
    $208,694

  • Tyler Gronbeck

    LINEMAN

    Total calculated
    $159,543
    From this org
    $128,058
    From related orgs
    $0
    Other
    $31,485
    Hours/week
    43.45

    Schedule J breakdown matched by us

    Base
    $128,058
    Bonus
    $0
    Other
    $0
    Deferred
    $9,952
    Nontaxable benefits
    $21,533
    Filer's total
    $159,543

  • Samuel Walkowiak

    LINEMAN

    Total calculated
    $200,418
    From this org
    $126,721
    From related orgs
    $0
    Other
    $73,697
    Hours/week
    42.03

    Schedule J breakdown matched by us

    Base
    $126,721
    Bonus
    $0
    Other
    $0
    Deferred
    $52,082
    Nontaxable benefits
    $21,615
    Filer's total
    $200,418

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

  • 2 · Substantiation required before reimbursing expenses
  • 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

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
27 May 2026
IRS schema version
2025v4.1
Source object
202641539349301229

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