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Nonprofiteer
← COLUMBIA RURAL ELECTRIC ASSOCIATION INC

Form 990 for tax year 2024

Filed by COLUMBIA RURAL ELECTRIC ASSOCIATION INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 4 December 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Jeff Dietrich
  • Jennifer Aichele

Listed only on the later return

  • Brian Bishop
  • Jason Gimmell

Listed under a different title

  • Brendan Johnson: no title then Mgr of IT/MSR's
  • Gene Dawes: no title then Mgr of Internet
  • Jeffrey Murphy: no title then Mgr of Ops/Eng

Totals

Total revenue
$39,463,453
Total expenses
$38,858,140
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$36,750,739
Investment income
$1,173,715
Other revenue
$1,538,999
Total assets, end of year
$126,052,773
Total liabilities, end of year
$76,196,391
Net assets or fund balances, end of year
$49,856,382
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

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: Electricity sales

    total $36,694,697 · related or exempt $36,694,697

  • 2b · Program service revenue: Other operating revenue

    total $56,042 · related or exempt $56,042

  • 3 · Investment income

    total $934,783 · related or exempt $186,736 · excluded $748,047

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    personal property $21,174

  • 6c · Rental income or loss

    personal property $21,174

  • 6d · Net rental income or loss

    total $21,174 · excluded $21,174

  • 7a · Gross sales of assets other than inventory

    securities $218,525 · other assets $37,478

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

    other assets $17,071

  • 7c · Gain or loss

    securities $218,525 · other assets $20,407

  • 7d · Net gain or loss

    total $238,932 · related or exempt $238,932

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $2,422,986

  • 10b · Cost of goods sold

    $1,089,210

  • 10c · Net income from sales of inventory

    total $1,333,776 · unrelated business $1,333,776

  • 11a · Other revenue: Other non-op. income

    total $184,049 · related or exempt $184,049

  • 11e · Other revenue, total

    $184,049

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $2,654,870

  • 5 · Compensation of officers, directors and key employees

    total $884,778

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $6,851,497

  • 8 · Pension plan contributions

    total $1,669,027

  • 9 · Other employee benefits

    total $1,203,363

  • 10 · Payroll taxes

    total $520,816

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $118,006

  • 11c · Fees: accounting

    total $15,600

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $16,860

  • 12 · Advertising and promotion

    total $858,300

  • 13 · Office expenses

    total $184,691

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $330,134

  • 20 · Interest

    total $4,049,847

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $4,873,963

  • 23 · Insurance

    total $222,930

  • 24a · Other expenses: Cost of power

    total $13,704,184

  • 24b · Other expenses: Distribution - operations

    total $3,854,698

  • 24c · Other expenses: Administration and general

    total $3,042,885

  • 24d · Other expenses: Distribution - maintenance

    total $1,913,226

  • 24e · All other expenses

    total -$8,111,535

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $555,010 · end of year $1,307,919

  • 2 · Savings and temporary cash investments

    end of year $1,250,000

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $2,957,523 · end of year $2,947,213

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $3,987,531 · end of year $5,553,074

  • 9 · Prepaid expenses and deferred charges

    beginning of year $678,315 · end of year $508,501

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

    $163,323,356

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

    $52,744,599

  • 10c · Land, buildings and equipment, net

    beginning of year $107,486,816 · end of year $110,578,757

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    beginning of year $4,338,445 · end of year $3,718,044

  • 14 · Intangible assets

    beginning of year $189,264 · end of year $189,265

  • 15 · Other assets

    end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,986,548 · end of year $3,876,163

  • 23 · Secured mortgages and notes payable

    beginning of year $64,201,378 · end of year $70,057,602

  • 24 · Unsecured notes and loans payable

    beginning of year $6,265,000

  • 25 · Other liabilities

    beginning of year $199,395 · end of year $2,262,626

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

    beginning of year $34,817,242 · end of year $37,437,918

  • 31 · Retained earnings, endowment or other funds

    beginning of year $11,723,341 · end of year $12,418,464

Mission and programs · 2024

Mission

Provide electric service

  • Provide electric service to approximately 4,500 members with gross consumption in excess of 397 million kWh.

As filed on the 2024 return.

Listed in Part VII

  • Scott Peters

    CEO

    Total calculated
    $477,428
    From this org
    $342,308
    From related orgs
    $0
    Other
    $135,120
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $319,273
    Bonus
    $20,000
    Other
    $3,035
    Deferred
    $100,602
    Nontaxable benefits
    $34,518
    Filer's total
    $477,428

  • Jeffrey Murphy

    Total calculated
    $347,868
    From this org
    $239,356
    From related orgs
    $0
    Other
    $108,512
    Hours/week
    42

    Schedule J breakdown matched by us

    Base
    $236,253
    Bonus
    not reported
    Other
    $3,103
    Deferred
    $71,692
    Nontaxable benefits
    $36,820
    Filer's total
    $347,868

  • James Cooper

    CFO

    Total calculated
    $308,891
    From this org
    $218,956
    From related orgs
    $0
    Other
    $89,935
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $216,814
    Bonus
    not reported
    Other
    $2,142
    Deferred
    $65,039
    Nontaxable benefits
    $24,896
    Filer's total
    $308,891

  • Gene Dawes

    Total calculated
    $272,336
    From this org
    $193,786
    From related orgs
    $0
    Other
    $78,550
    Hours/week
    49

    Schedule J breakdown matched by us

    Base
    $178,924
    Bonus
    $12,500
    Other
    $2,362
    Deferred
    $51,459
    Nontaxable benefits
    $27,091
    Filer's total
    $272,336

  • Brendan Johnson

    Total calculated
    $270,156
    From this org
    $199,428
    From related orgs
    $0
    Other
    $70,728
    Hours/week
    49

    Schedule J breakdown matched by us

    Base
    $198,682
    Bonus
    not reported
    Other
    $746
    Deferred
    $57,600
    Nontaxable benefits
    $13,128
    Filer's total
    $270,156

  • Jennifer Aichele

    Total calculated
    $258,697
    From this org
    $174,297
    From related orgs
    $0
    Other
    $84,400
    Hours/week
    46

    Schedule J breakdown matched by us

    Base
    $163,955
    Bonus
    $7,700
    Other
    $2,642
    Deferred
    $49,883
    Nontaxable benefits
    $34,517
    Filer's total
    $258,697

  • Jeff Dietrich

    Total calculated
    $246,472
    From this org
    $159,702
    From related orgs
    $0
    Other
    $86,770
    Hours/week
    41

    Schedule J breakdown matched by us

    Base
    $157,736
    Bonus
    not reported
    Other
    $1,966
    Deferred
    $50,087
    Nontaxable benefits
    $36,683
    Filer's total
    $246,472

  • Patrick Dennis

    Director

    Total calculated
    $17,657
    From this org
    $17,657
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Dennis Munden

    Director

    Total calculated
    $15,212
    From this org
    $15,212
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Neil Carpenter

    President

    Total calculated
    $12,442
    From this org
    $12,442
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Doug Logan

    Vice President

    Total calculated
    $12,115
    From this org
    $12,115
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Philip Mehlenbacher

    Director

    Total calculated
    $11,521
    From this org
    $11,521
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Jay DeWitt

    Secretary/Treas

    Total calculated
    $9,266
    From this org
    $9,266
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Kathleen Wooldridge

    Director

    Total calculated
    $7,592
    From this org
    $7,592
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Greg Knowles

    Director

    Total calculated
    $6,347
    From this org
    $6,347
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Glen Shipley

    Director

    Total calculated
    $6,307
    From this org
    $6,307
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

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 · 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.

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 Energy LLC

    Broadband · WA

    Directly controlled by Columbia Rural Electric Association

Provenance

Return type
form_990
Tax year
2024
Filed
13 November 2025
IRS schema version
2024v5.2
Source object
202513179349307791

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