Skip to content
Nonprofiteer
← OHIO RURAL ELECTRIC COOPERATIVES INC COUNTRY LIVING MAGAZINE

Form 990 for tax year 2024

Filed by OHIO RURAL ELECTRIC COOPERATIVES INC COUNTRY LIVING MAGAZINE.

Totals

Total revenue
$9,651,246
Total expenses
$9,747,010
Contributions and grants received
$5,432,950
Grants paid
$87,400
Program service revenue
$4,218,296
Investment income
$0
Other revenue
$0
Total assets, end of year
$4,463,978
Total liabilities, end of year
$2,092,064
Net assets or fund balances, end of year
$2,371,914
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$9,747,010

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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $5,432,950

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Other activity

    total $3,787,038 · related or exempt $3,787,038 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Periodical Publishers

    total $431,258 · related or exempt $0 · unrelated business $431,258 · excluded $0

  • 2c · Program service revenue

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

  • 2d · Program service revenue

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

  • 2e · Program service revenue

    total $0 · related or exempt $0 · 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 $0 · related or exempt $0 · 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

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

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

  • 7a · Gross sales of assets other than inventory

    securities $0 · other assets $0

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 7d · Net gain or loss

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

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

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

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

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

  • 11a · Other revenue

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

  • 11b · Other revenue

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

  • 11c · Other revenue

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

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $87,400 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $676,551 · program services $0 · management and general $0 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $2,712,337 · program services $0 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $737,477 · program services $0 · management and general $0 · fundraising $0

  • 9 · Other employee benefits

    total $531,946 · program services $0 · management and general $0 · fundraising $0

  • 10 · Payroll taxes

    total $234,889 · program services $0 · management and general $0 · fundraising $0

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $24,258 · program services $0 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $23,000 · program services $0 · management and general $0 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 13 · Office expenses

    total $242,582 · program services $0 · management and general $0 · fundraising $0

  • 14 · Information technology

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $325,854 · program services $0 · management and general $0 · fundraising $0

  • 17 · Travel

    total $306,501 · program services $0 · management and general $0 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $22,121 · program services $0 · management and general $0 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $313,676 · program services $0 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $39,110 · program services $0 · management and general $0 · fundraising $0

  • 24a · Other expenses: Magazine printing

    total $1,113,464 · program services $0 · management and general $0 · fundraising $0

  • 24b · Other expenses: Magazine postage

    total $930,160 · program services $0 · management and general $0 · fundraising $0

  • 24c · Other expenses: Education programs

    total $434,873 · program services $0 · management and general $0 · fundraising $0

  • 24d · Other expenses: Freelance / Outside Services

    total $183,100 · program services $0 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $807,711 · program services $0 · management and general $0 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,457,458 · end of year $975,936

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $283,898 · end of year $730,650

  • 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 $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $252,881 · end of year $241,432

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

    $5,460,231

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

    $3,135,580

  • 10c · Land, buildings and equipment, net

    beginning of year $2,144,296 · end of year $2,324,651

  • 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 $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $176,522 · end of year $191,309

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,185,196 · end of year $1,374,574

  • 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 $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $662,181 · end of year $717,490

  • 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 $675 · end of year $675

  • 31 · Retained earnings, endowment or other funds

    beginning of year $2,467,003 · end of year $2,371,239

Mission and programs · 2024

Mission

To safeguard enhance and optimize the environment for electric distribution cooperatives operating in the State of Ohio.

  • Safety Training and Loss Prevention provides safety training and industry information to electric distribution cooperative employees around the State of Ohio mainly those working in the field.

    Expenses $2,996,478 · Revenue $2,996,478

  • The Magazine is published monthly and provides valuable information to cooperative members about electrification as well as other aspects of living in Ohio.

    Expenses $2,932,554 · Revenue $2,978,870

  • Member information and education to cooperative members throughout Ohio

    Expenses $1,662,010 · Revenue $1,662,010

  • Youth and scholarship programs for distribution cooperative members. Legislative and governmental affairs efforts to provide a unified presence to the state government and economic development officials to ensure cooperative voices are known.

    Expenses $2,155,968 · Revenue $2,013,888

As filed on the 2024 return.

Listed in Part VII

  • Bill Daugherty

    Director

    Total calculated
    $5,650
    From this org
    $5,650
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Gene McCluer

    Director

    Total calculated
    $4,850
    From this org
    $4,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.6 + 0.5 related

  • Brad Haupricht

    Director

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.2 + 0.5 related

  • Rodney Eaton

    Director

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.6 + 0.5 related

  • Paul Berridge

    Chairman

    Total calculated
    $2,700
    From this org
    $2,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.85 + 0.5 related

  • Dr John Saxton

    Director

    Total calculated
    $10,050
    From this org
    $10,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 0.5 related

  • Dan Schloemer

    Director

    Total calculated
    $3,825
    From this org
    $3,825
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Don McCarty

    Director

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.5 + 0.5 related

  • Thomas McQuiston

    Director

    Total calculated
    $5,200
    From this org
    $5,200
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.7 + 0.5 related

  • Robert McCort

    Director

    Total calculated
    $5,650
    From this org
    $5,650
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.2 + 0.5 related

  • Larry Roof

    Director

    Total calculated
    $4,400
    From this org
    $4,400
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Matt Webster

    Director

    Total calculated
    $5,250
    From this org
    $5,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Tom Graham

    Director

    Total calculated
    $4,850
    From this org
    $4,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.7 + 0.5 related

  • Ed Bay

    Director

    Total calculated
    $4,850
    From this org
    $4,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.1 + 0.5 related

  • Ed Crawford

    Director

    Total calculated
    $4,625
    From this org
    $4,625
    From related orgs
    $0
    Other
    $0
    Hours/week
    2.1 + 0.5 related

  • Barry Jolliff

    Director

    Total calculated
    $4,800
    From this org
    $4,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • Warren Taylor

    Director

    Total calculated
    $5,250
    From this org
    $5,250
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.8 + 0.5 related

  • Roger Rank

    Vice Chairman

    Total calculated
    $6,050
    From this org
    $6,050
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 0.5 related

  • Mitchel Headley

    Chairman

    Total calculated
    $9,925
    From this org
    $9,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    3 + 0.5 related

  • Ted Black

    Director

    Total calculated
    $4,850
    From this org
    $4,850
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 0.5 related

  • Harold Cooper

    Director

    Total calculated
    $3,600
    From this org
    $3,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.3 + 0.5 related

  • Steve Patton

    Director

    Total calculated
    $2,925
    From this org
    $2,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    1 + 0.5 related

  • William Holcomb

    Director

    Total calculated
    $1,350
    From this org
    $1,350
    From related orgs
    $0
    Other
    $0
    Hours/week
    1.4 + 0.5 related

  • Betty Martin

    Secretary Treasurer

    Total calculated
    $5,600
    From this org
    $5,600
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 0.5 related

  • Nick Wagner

    Director

    Total calculated
    $6,450
    From this org
    $6,450
    From related orgs
    $0
    Other
    $0
    Hours/week
    2 + 0.5 related

  • Thomas Alban

    VP Power Generation

    Total calculated
    $431,505
    From this org
    $12,371
    From related orgs
    $296,901
    Other
    $122,233
    Hours/week
    1.6 + 38.4 related

    Schedule J breakdown matched by us

    Base
    $11,929 + $286,290 related
    Bonus
    $14 + $336 related
    Other
    $428 + $10,275 related
    Deferred
    $4,025 + $96,601 related
    Nontaxable benefits
    $864 + $20,743 related
    Filer's total
    $17,260 + $414,245 related

  • Craig Grooms

    Chief Operating Officer

    Total calculated
    $567,648
    From this org
    $28,505
    From related orgs
    $378,698
    Other
    $160,445
    Hours/week
    2.8 + 37.2 related

    Schedule J breakdown matched by us

    Base
    $27,682 + $367,768 related
    Bonus
    $25 + $325 related
    Other
    $798 + $10,604 related
    Deferred
    $9,719 + $129,120 related
    Nontaxable benefits
    $1,512 + $20,094 related
    Filer's total
    $39,736 + $527,911 related

  • Kurt Helfrich

    General Counsel

    Total calculated
    $493,455
    From this org
    $57,629
    From related orgs
    $326,560
    Other
    $109,266
    Hours/week
    6 + 34 related

    Schedule J breakdown matched by us

    Base
    $55,260 + $313,137 related
    Bonus
    $653 + $3,698 related
    Other
    $1,716 + $9,725 related
    Deferred
    $11,965 + $67,801 related
    Nontaxable benefits
    $4,425 + $25,075 related
    Filer's total
    $74,019 + $419,436 related

  • Doug Miller

    VP Statewide Services

    Total calculated
    $481,860
    From this org
    $235,184
    From related orgs
    $78,394
    Other
    $168,282
    Hours/week
    30 + 10 related

    Schedule J breakdown matched by us

    Base
    $227,474 + $75,825 related
    Bonus
    $2,138 + $713 related
    Other
    $5,572 + $1,857 related
    Deferred
    $110,006 + $36,669 related
    Nontaxable benefits
    $16,205 + $5,402 related
    Filer's total
    $361,395 + $120,466 related

  • Patrick OLoughlin

    President CEO

    Total calculated
    $1,394,914
    From this org
    $223,616
    From related orgs
    $1,018,694
    Other
    $152,604
    Hours/week
    7.2 + 32.8 related

    Schedule J breakdown matched by us

    Base
    $221,167 + $1,007,536 related
    Bonus
    $63 + $287 related
    Other
    $2,386 + $10,871 related
    Deferred
    $23,579 + $107,418 related
    Nontaxable benefits
    $3,889 + $17,718 related
    Filer's total
    $251,084 + $1,143,830 related

  • Kevin Zemanek

    VP Operations

    Total calculated
    $321,322
    From this org
    $17,895
    From related orgs
    $237,741
    Other
    $65,686
    Hours/week
    2.8 + 37.2 related

    Schedule J breakdown matched by us

    Base
    $17,124 + $227,507 related
    Bonus
    $235 + $3,116 related
    Other
    $536 + $7,119 related
    Deferred
    $3,107 + $41,277 related
    Nontaxable benefits
    $1,491 + $19,811 related
    Filer's total
    $22,493 + $298,830 related

  • Ben Wilson

    Assistant VP Power Delivery

    Total calculated
    $277,641
    From this org
    $21,935
    From related orgs
    $197,418
    Other
    $58,288
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $21,859 + $196,730 related
    Bonus
    $35 + $315 related
    Other
    $41 + $373 related
    Deferred
    $2,919 + $26,268 related
    Nontaxable benefits
    $2,910 + $26,191 related
    Filer's total
    $27,764 + $249,877 related

  • Dwight Miller

    Sr Director Safety Training Loss Prevention

    Total calculated
    $318,529
    From this org
    $206,252
    From related orgs
    $4,209
    Other
    $108,068
    Hours/week
    39.2 + 0.8 related

    Schedule J breakdown matched by us

    Base
    $201,229 + $4,106 related
    Bonus
    $343 + $7 related
    Other
    $4,680 + $96 related
    Deferred
    $85,203 + $1,739 related
    Nontaxable benefits
    $20,703 + $423 related
    Filer's total
    $312,158 + $6,371 related

  • William Roberts

    VP Finance CFO

    Total calculated
    $525,638
    From this org
    $79,419
    From related orgs
    $317,678
    Other
    $128,541
    Hours/week
    8 + 32 related

    Schedule J breakdown matched by us

    Base
    $75,691 + $302,766 related
    Bonus
    $570 + $2,280 related
    Other
    $3,158 + $12,632 related
    Deferred
    $23,268 + $93,071 related
    Nontaxable benefits
    $2,440 + $9,762 related
    Filer's total
    $105,127 + $420,511 related

  • Bethany Schunn

    Plant Manager

    Total calculated
    $351,004
    From this org
    $0
    From related orgs
    $291,040
    Other
    $59,964
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $247,117 related
    Bonus
    $0 + $43,393 related
    Other
    $0 + $530 related
    Deferred
    $0 + $30,597 related
    Nontaxable benefits
    $0 + $29,367 related
    Filer's total
    $0 + $351,004 related

  • Dave Richardson

    Plant Manager

    Total calculated
    $306,679
    From this org
    $0
    From related orgs
    $222,771
    Other
    $83,908
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $219,333 related
    Bonus
    $0 + $350 related
    Other
    $0 + $3,088 related
    Deferred
    $0 + $62,577 related
    Nontaxable benefits
    $0 + $21,331 related
    Filer's total
    $0 + $306,679 related

  • Randall Keefer

    Director Fuel Procurement

    Total calculated
    $286,718
    From this org
    $0
    From related orgs
    $215,301
    Other
    $71,417
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $212,970 related
    Bonus
    $0 + $350 related
    Other
    $0 + $1,981 related
    Deferred
    $0 + $50,103 related
    Nontaxable benefits
    $0 + $21,314 related
    Filer's total
    $0 + $286,718 related

  • Greg Niese

    Director of IT

    Total calculated
    $336,931
    From this org
    $32,171
    From related orgs
    $182,300
    Other
    $122,460
    Hours/week
    6 + 34 related

    Schedule J breakdown matched by us

    Base
    $31,453 + $178,232 related
    Bonus
    $428 + $2,423 related
    Other
    $290 + $1,646 related
    Deferred
    $14,177 + $80,338 related
    Nontaxable benefits
    $4,192 + $23,753 related
    Filer's total
    $50,540 + $286,392 related

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 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Part I Line 4b
| Name :, Title:, Item Selected:, Amount:| Craig Grooms, 0|

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.

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.

Provenance

Return type
form_990
Tax year
2024
Filed
31 October 2025
IRS schema version
2024v5.1
Source object
202523049349300107

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.