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LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC

EIN 81-0160950 SIDNEY, MT

Largest nonprofits in Montana

Revenue 2025
$58,030,407
Expenses 2025
$52,855,318

As filed

Subsection
12
Classification
4000
Street
PO BOX 1047

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2025

Mission

TO PROVIDE ELECTRICITY TO THE MEMBERS OF THE COOPERATIVE.

Activities or mission (Part I)

TO DISTRIBUTE ELECTRICITY TO OUR MEMBERS IN AN EFFICIENT AND COST EFFECTIVE MANNER. WE ONLY DISTRIBUTE ELECTRICITY TO OUR MEMBERS.

  • RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL POWER AND UTILITIESSERVICES TO APPROXIMATELY 2,449 MEMBERS IN THE EASTERN PORTION OFMONTANA.

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Allen Thiessen

    PRESIDENT

    Total calculated
    $24,083
    From this org
    $10,000
    From related orgs
    $0
    Other
    $14,083
    Hours/week
    4.19
  • Greg Rauschendorfer

    VICE PRESIDENT

    Total calculated
    $43,945
    From this org
    $10,500
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    11.02
  • Dennis Schmierer

    SECRETARY

    Total calculated
    $42,195
    From this org
    $8,750
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    4.54
  • Colin Gartner

    DIRECTOR

    Total calculated
    $36,945
    From this org
    $3,500
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    4.09
  • Dennis Nelson

    DIRECTOR

    Total calculated
    $46,695
    From this org
    $13,250
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    7.4
  • James Vitt

    DIRECTOR

    Total calculated
    $37,945
    From this org
    $4,500
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    4.12
  • Timothy Franzen

    DIRECTOR

    Total calculated
    $36,445
    From this org
    $3,000
    From related orgs
    $0
    Other
    $33,445
    Hours/week
    3.17
  • Jason Brothen

    CEO

    Total calculated
    $496,485
    From this org
    $351,357
    From related orgs
    $0
    Other
    $145,128
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $351,357
    Bonus
    $0
    Other
    $0
    Deferred
    $109,950
    Nontaxable benefits
    $35,178
    Filer's total
    $496,485
  • Chris Hillesland

    COO

    Total calculated
    $285,065
    From this org
    $189,498
    From related orgs
    $0
    Other
    $95,567
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,498
    Bonus
    $0
    Other
    $0
    Deferred
    $61,184
    Nontaxable benefits
    $34,383
    Filer's total
    $285,065
  • Coree Candee

    CIO

    Total calculated
    $257,650
    From this org
    $167,599
    From related orgs
    $0
    Other
    $90,051
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,599
    Bonus
    $0
    Other
    $0
    Deferred
    $55,749
    Nontaxable benefits
    $34,302
    Filer's total
    $257,650
  • Pam Wilcoxon

    CFO

    Total calculated
    $245,171
    From this org
    $158,694
    From related orgs
    $0
    Other
    $86,477
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $158,694
    Bonus
    $0
    Other
    $0
    Deferred
    $52,213
    Nontaxable benefits
    $34,264
    Filer's total
    $245,171
  • Kelly Keysor

    OPERATIONS MANAGER

    Total calculated
    $268,885
    From this org
    $175,911
    From related orgs
    $0
    Other
    $92,974
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,911
    Bonus
    $0
    Other
    $0
    Deferred
    $58,624
    Nontaxable benefits
    $34,350
    Filer's total
    $268,885
  • Kyle Kavanagh

    IT

    Total calculated
    $224,763
    From this org
    $157,379
    From related orgs
    $0
    Other
    $67,384
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,379
    Bonus
    $0
    Other
    $0
    Deferred
    $50,999
    Nontaxable benefits
    $16,385
    Filer's total
    $224,763
  • Cole Jankovsky

    LINEMAN

    Total calculated
    $186,135
    From this org
    $133,675
    From related orgs
    $0
    Other
    $52,460
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,675
    Bonus
    $0
    Other
    $0
    Deferred
    $36,268
    Nontaxable benefits
    $16,192
    Filer's total
    $186,135
  • Preston Long

    LINEMAN

    Total calculated
    $206,515
    From this org
    $137,868
    From related orgs
    $0
    Other
    $68,647
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $137,868
    Bonus
    $0
    Other
    $0
    Deferred
    $34,618
    Nontaxable benefits
    $34,029
    Filer's total
    $206,515
  • Jesse Obergfell

    LINEMAN

    Total calculated
    $199,690
    From this org
    $129,367
    From related orgs
    $0
    Other
    $70,323
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $129,367
    Bonus
    $0
    Other
    $0
    Deferred
    $36,268
    Nontaxable benefits
    $34,055
    Filer's total
    $199,690

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $58,030,407
    Expenses
    $52,855,318
    Contributions
    $0
    Grants paid
    $0
  • 2024
    Revenue
    $48,685,321
    Expenses
    $44,108,592
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $43,291,372
    Expenses
    $40,365,615
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $35,074,052
    Expenses
    $33,207,575
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $30,782,801
    Expenses
    $29,818,203
    Assets (EOY)
    $85,844,658
  • 2020 · 990

    Revenue
    $27,867,240
    Expenses
    $27,215,455
    Assets (EOY)
    $80,752,482
  • 2019 · 990

    Revenue
    $31,704,079
    Expenses
    $29,828,553
    Assets (EOY)
    $71,565,724

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.