Skip to content
Nonprofiteer
← COLUMBIA BASIN ELECTRIC COOPERATIVE INC

Form 990 for tax year 2025

Filed by COLUMBIA BASIN ELECTRIC COOPERATIVE INC.

Totals

Total revenue
$12,642,013
Total expenses
$12,642,013
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$12,597,515
Investment income
$38,938
Other revenue
$5,560
Total assets, end of year
$28,453,055
Total liabilities, end of year
$11,677,987
Net assets or fund balances, end of year
$16,775,068
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$12,642,013

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: SALE OF ELECTRICAL ENERGY

    total $12,597,515 · related or exempt $12,597,515 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $38,938 · related or exempt $38,938 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 11a · Other revenue: MISCELLANEOUS REVENUE

    total $5,560 · related or exempt $5,560 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $5,560

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $111,391

  • 5 · Compensation of officers, directors and key employees

    total $1,085,173

  • 6 · Compensation of disqualified persons

    total $1,071,791

  • 11b · Fees: legal

    total $92,907

  • 11c · Fees: accounting

    total $15,900

  • 13 · Office expenses

    total $109,818

  • 20 · Interest

    total $301,263

  • 22 · Depreciation, depletion and amortization

    total $1,356,519

  • 24a · Other expenses: PURCHASE OF ELECTRICITY

    total $6,876,214

  • 24b · Other expenses: MAINTENANCE OF SYSTEM

    total $978,392

  • 24c · Other expenses: DISTR EXP FOR STATION/OH LINE & UGD LINE

    total $47,617

  • 24d · Other expenses: PROPERTY AND UTILITY TAXES

    total $258,346

  • 24e · All other expenses

    total $336,682

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $210,381 · end of year $868,951

  • 2 · Savings and temporary cash investments

    beginning of year $6,377 · end of year $6,610

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $927,464 · end of year $1,554,794

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $1,572,161 · end of year $1,651,215

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,689 · end of year $62,098

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

    $45,159,105

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

    $23,736,714

  • 10c · Land, buildings and equipment, net

    beginning of year $19,367,798 · end of year $21,422,391

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $838,689 · end of year $815,598

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $2,316,182 · end of year $2,071,398

  • 17 · Accounts payable and accrued expenses

    beginning of year $703,897 · end of year $898,912

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $6,603,540 · end of year $6,307,347

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $2,000,000

  • 25 · Other liabilities

    beginning of year $811,170 · end of year $2,471,728

  • 29 · Capital stock, trust principal or current funds

    beginning of year $2,768 · end of year $2,777

  • 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 $17,168,366 · end of year $16,772,291

Mission and programs · 2025

Mission

To distribute electrical power, on a cooperative basis, to our consumer owner/members, at the most affordable cost while providing a high level of confidence and reliability.

Activities or mission (Part I)

Columbia Basin Electric Cooperative, Inc mission is to distribute electrical power, on a cooperative basis, to our consumer owner/members, at the most affordable cost while providing a high level of confidence and reliability.

  • The sale of Electrical Energy: KwH Sold 137,697,073 Consumers: 4,047

    Expenses $12,642,013 · Revenue $12,642,013

As filed on the 2025 return.

Listed in Part VII

  • Andy R Fletcher

    GENERAL MANAGER & CEO

    Total calculated
    $209,961
    From this org
    $209,961
    From related orgs
    $0
    Other
    $0
    Hours/week
    40.19

    Schedule J breakdown matched by us

    Base
    $204,928
    Bonus
    $0
    Other
    $5,033
    Deferred
    $0
    Nontaxable benefits
    $97,746
    Filer's total
    $307,707

  • Brian K Kollman

    OPERATIONS MANAGER

    Total calculated
    $199,046
    From this org
    $199,046
    From related orgs
    $0
    Other
    $0
    Hours/week
    41.33

    Schedule J breakdown matched by us

    Base
    $191,248
    Bonus
    $0
    Other
    $7,798
    Deferred
    $0
    Nontaxable benefits
    $101,614
    Filer's total
    $300,660

  • Joshua Winters

    LINEMAN AGENT

    Total calculated
    $168,993
    From this org
    $168,993
    From related orgs
    $0
    Other
    $0
    Hours/week
    46.09

    Schedule J breakdown matched by us

    Base
    $168,186
    Bonus
    $0
    Other
    $806
    Deferred
    $0
    Nontaxable benefits
    $55,633
    Filer's total
    $224,625

  • Tate Gentry

    JOURNEYMAN LINEMAN

    Total calculated
    $160,529
    From this org
    $160,529
    From related orgs
    $0
    Other
    $0
    Hours/week
    47.14

    Schedule J breakdown matched by us

    Base
    $160,293
    Bonus
    $0
    Other
    $236
    Deferred
    $0
    Nontaxable benefits
    $53,175
    Filer's total
    $213,704

  • Keenan Jack

    FINANCE MANAGER

    Total calculated
    $157,737
    From this org
    $157,737
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,091
    Bonus
    $0
    Other
    $646
    Deferred
    $0
    Nontaxable benefits
    $77,259
    Filer's total
    $234,996

  • John Irzyk

    LINEMAN AGENT

    Total calculated
    $153,433
    From this org
    $153,433
    From related orgs
    $0
    Other
    $0
    Hours/week
    42.93

    Schedule J breakdown matched by us

    Base
    $143,778
    Bonus
    $0
    Other
    $9,655
    Deferred
    $0
    Nontaxable benefits
    $63,234
    Filer's total
    $216,667

  • Gerald L Arnson

    PRESIDENT

    Total calculated
    $10,800
    From this org
    $10,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    4.85

  • John V Qualls

    VICE PRESIDENT

    Total calculated
    $5,275
    From this org
    $5,275
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.29

  • Frank Jaeger

    DIRECTOR

    Total calculated
    $5,150
    From this org
    $5,150
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.84

  • Dewey Kennedy

    DIRECTOR

    Total calculated
    $4,500
    From this org
    $4,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    3.33

  • Stacie Ekstrom

    SECRETARY

    Total calculated
    $4,000
    From this org
    $4,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.2

  • Deacon J Heideman

    TREASURER

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.29

  • Todd Lindsay

    DIRECTOR

    Total calculated
    $2,750
    From this org
    $2,750
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.9

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 committee
  • 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)

Schedule J, Part I, Line 3
THE BOARD OF DIRECTORS MEETS ON AN ANNUAL BASIS TO CONDUCT AN ANNUAL PERFORMANCE REVIEW OF THE CEO/GENERAL MANAGER. THE COMPENSATION COMMITTEE REVIEWS STUDIES COMPLETED BY ORECA ON COMPENSATION FROM LIKE KIND COOPERATIVES IN THE STATE OF OREGON (UNDER 10,000 METERS) AND 990 FORMS. THE COMPENSATION COMMITTEE THEN RETURNS WITH THEIR RECOMMENDATION TO THE ENTIRE BOARD FOR FINAL APPROVAL OF THE COMPENSATION FOR THE CEO/GENERAL MANAGER.

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.

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.

  • COLUMBIA FIBER LLC

    FIBER INTERNET PROVIDER · OR · income $0 · assets $0

    Directly controlled by COLUMBIA BASIN ELECTRIC COOPERATIVE INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • MWG HOLDINGS INC

    C · HOLDING COMPANY · OR · 100% owned · share of income $0 · share of assets $0

    Directly controlled by COLUMBIA BASIN ELECTRIC COOPERATIVE INC

Provenance

Return type
form_990
Tax year
2025
Filed
15 April 2026
IRS schema version
2025v4.0
Source object
202640969349301354

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.