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Nonprofiteer
← BIG FLAT ELECTRIC COOPERATIVE INC

Form 990 for tax year 2025

Filed by BIG FLAT ELECTRIC COOPERATIVE INC.

Totals

Total revenue
$4,279,319
Total expenses
$3,937,735
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$3,997,339
Investment income
$80,805
Other revenue
$201,175
Total assets, end of year
$12,423,347
Total liabilities, end of year
$1,787,022
Net assets or fund balances, end of year
$10,636,325
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: SALE OF ELECTRICITY

    total $3,997,339 · related or exempt $3,997,339

  • 3 · Investment income

    total $80,805 · excluded $80,805

  • 6a · Gross rents

    personal property $1,804

  • 6b · Less rental expenses

    personal property $0

  • 6c · Rental income or loss

    personal property $1,804

  • 6d · Net rental income or loss

    total $1,804 · excluded $1,804

  • 11a · Other revenue: PATRONAGE CAPITAL INCO

    total $199,371 · related or exempt $199,371

  • 11e · Other revenue, total

    $199,371

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $122,005

  • 5 · Compensation of officers, directors and key employees

    total $361,836

  • 9 · Other employee benefits

    total $980

  • 11b · Fees: legal

    total $6,420

  • 11c · Fees: accounting

    total $11,500

  • 11d · Fees: lobbying

    total $595

  • 11g · Fees: other

    total $1,954

  • 13 · Office expenses

    total $36,555

  • 14 · Information technology

    total $1,368

  • 19 · Conferences, conventions and meetings

    total $45,497

  • 20 · Interest

    total $31,770

  • 22 · Depreciation, depletion and amortization

    total $549,269

  • 23 · Insurance

    total $11,455

  • 24a · Other expenses: COST OF POWER

    total $1,178,069

  • 24b · Other expenses: DISTRIBUTION OPERATIONS

    total $646,703

  • 24c · Other expenses: DISTRIBUTION MAINTENANC

    total $455,891

  • 24d · Other expenses: CONSUMER ACCOUNTS EXPEN

    total $256,743

  • 24e · All other expenses

    total $219,125

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $262,415 · end of year $239,443

  • 2 · Savings and temporary cash investments

    beginning of year $1,729,059 · end of year $1,435,794

  • 4 · Accounts receivable

    beginning of year $380,253 · end of year $401,494

  • 8 · Inventories for sale or use

    beginning of year $515,985 · end of year $554,751

  • 9 · Prepaid expenses and deferred charges

    beginning of year $101,996 · end of year $49,716

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

    $25,694,369

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

    $17,680,061

  • 10c · Land, buildings and equipment, net

    beginning of year $7,622,685 · end of year $8,014,308

  • 13 · Investments: program-related

    beginning of year $1,640,526 · end of year $1,687,556

  • 15 · Other assets

    beginning of year $31,870 · end of year $40,285

  • 17 · Accounts payable and accrued expenses

    beginning of year $107,199 · end of year $141,055

  • 23 · Secured mortgages and notes payable

    beginning of year $849,256 · end of year $734,016

  • 25 · Other liabilities

    beginning of year $1,033,593 · end of year $911,951

  • 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 $5,283,550 · end of year $5,404,757

  • 31 · Retained earnings, endowment or other funds

    beginning of year $5,011,191 · end of year $5,231,568

Mission and programs · 2025

Mission

RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN THE NORTH CENTRAL PORTION OF MONTANA.

Activities or mission (Part I)

RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICITY AND UTILITY SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN RURAL MONTANA.

  • 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.

As filed on the 2025 return.

Listed in Part VII

  • Roger Solberg

    VICE PRESIDENT

    Total calculated
    $6,642
    From this org
    $6,642
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Patty Quisno

    DIRECTOR

    Total calculated
    $4,100
    From this org
    $4,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Alan Wasson

    DIRECTOR

    Total calculated
    $9,350
    From this org
    $9,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Betty Campbell

    DIRECTOR

    Total calculated
    $1,525
    From this org
    $1,525
    From related orgs
    $0
    Other
    $0
    Hours/week
    3

  • Duane Klindworth

    DIRECTOR

    Total calculated
    $4,380
    From this org
    $4,380
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Alan Van Voast

    SECRETARY

    Total calculated
    $4,392
    From this org
    $4,392
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Kevin Koss

    PRESIDENT

    Total calculated
    $7,700
    From this org
    $7,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    5

  • Warren Morin

    DIRECTOR

    Total calculated
    $1,475
    From this org
    $1,475
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Kari Elletson

    OFFICE SUPERVISOR

    Total calculated
    $149,767
    From this org
    $103,597
    From related orgs
    $0
    Other
    $46,170
    Hours/week
    40

  • Gretchen Boardman

    GENERAL MANGER

    Total calculated
    $240,751
    From this org
    $215,808
    From related orgs
    $0
    Other
    $24,943
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,808
    Bonus
    $0
    Other
    $0
    Deferred
    $24,943
    Nontaxable benefits
    $0
    Filer's total
    $240,751

  • Darren Demarais

    OPERATION SUPERVISOR

    Total calculated
    $155,155
    From this org
    $114,596
    From related orgs
    $0
    Other
    $40,559
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,596
    Bonus
    $0
    Other
    $0
    Deferred
    $40,559
    Nontaxable benefits
    $0
    Filer's total
    $155,155

  • Joe Hould

    LINEMAN

    Total calculated
    $152,827
    From this org
    $106,117
    From related orgs
    $0
    Other
    $46,710
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $106,117
    Bonus
    $0
    Other
    $0
    Deferred
    $46,710
    Nontaxable benefits
    $0
    Filer's total
    $152,827

  • Ross Hasler

    LINEMAN

    Total calculated
    $155,856
    From this org
    $109,441
    From related orgs
    $0
    Other
    $46,415
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $109,441
    Bonus
    $0
    Other
    $0
    Deferred
    $46,415
    Nontaxable benefits
    $0
    Filer's total
    $155,856

  • Leif Sorenson

    LINEMAN

    Total calculated
    $155,602
    From this org
    $109,468
    From related orgs
    $0
    Other
    $46,134
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $109,468
    Bonus
    $0
    Other
    $0
    Deferred
    $46,134
    Nontaxable benefits
    $0
    Filer's total
    $155,602

  • Brenden Johnson

    LINEMAN

    Total calculated
    $145,098
    From this org
    $114,836
    From related orgs
    $0
    Other
    $30,262
    Hours/week
    40

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
5 May 2026
IRS schema version
2025v4.1
Source object
202611399349300136

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