2024-02-03T11:12:49-06:00 2023-08-31 270542316 Allied CPAs PC 6536 Anthony Drive Victor NY 14564 990 2022-09-01 161235605 Rochester District Heating Cooperative ROCH 5855468890 150 State Street Suite 110 Rochester NY 14614 Brian Pack Treasurer 5855468890 2024-02-03 1 Brian Pack 999009999 0 Jason Mayausky CPA P00520630 5854106733 2024-02-03 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z Brian Pack 150 State Street Suite 110 Rochester NY 14614 6617751 0 X www.RDHC.org X 1986 NY Rochester District Heating Cooperative, Inc. was formed to acquire, modernize, improve and operate a steam heating generation and distribution system for the benefit of its members. 48 48 25 0 0 0 0 0 3511704 3734362 47688 92704 978926 788971 4538318 4616037 0 0 0 0 2208436 2299237 0 0 0 2151000 2330714 4359436 4629951 178882 -13914 12577794 12228852 6806386 6471358 5771408 5757494 Rochester District Heating Cooperative, Inc. was formed to acquire, modernize, improve and operate a steam heating generation and distribution system for the benefit of its members. 0 0 Operation of a steam heating generation and distribution system for the benefit of its members. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 20 0 25 1 0 0 0 0 0 0 0 6354598 263153 0 0 0 X 48 48 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 0 1 1 0 X John Duchesneau 5855468890 150 State Street 110 Rochester NY 14614 Mr Michael A Howard Board Secretary 30.00 X X 119002 0 0 Mr Dan Diloreto Board President 1.00 X X 0 0 0 Mr George Vanarsdale Board Member 1.00 X 0 0 0 Mr Kurt Sertl Board Vice President 1.00 X X 0 0 0 Mr Alex Gales Board Member 1.00 X 0 0 0 Mr Marvin Parker Jr Board Member 1.00 X 0 0 0 Mr Sean Murphy Board Member 1.00 X 0 0 0 Mr Charles Bruno Board Member 1.00 X 0 0 0 Mr Michael Patanella Board Member 1.00 X 0 0 0 Mr Brian Pack Treasurer 1.00 X X 0 0 0 Mr John Duchesneau General Manager 40.00 X 196752 0 40508 Mr Ryan Macauley Controller 40.00 X 115961 0 18091 Mr Shane Hosenfeld Stationary Engineer 40.00 X 101423 0 31921 533138 0 90520 4 0 1 0 Michael Howard 145 Culver Road Suite 100 Rochester NY 14620 Legal Services 119002 1 Demand Charges 221000 3734362 3734362 3734362 92704 92704 2620236 2001714 618522 618522 Deferred Income 221000 85589 85589 Project Rebate 221000 69629 69629 Finance Charges 221000 15231 15231 170449 4616037 4523333 0 92704 396516 1408431 86309 277821 130160 105828 10500 24883 54591 119846 16432 164896 1077359 204701 Maintenance 485903 Software License 25234 Plant Environmental Com 20525 Training 4032 15984 4629951 87101 89813 2216536 821374 417023 461794 846660 728275 83065 58489 235768 248151 23773806 15514356 8690573 8259450 1487653 1068 0 73853 12577794 12228852 580025 767776 1379576 1224358 4846785 4405371 0 73853 6806386 6471358 X 5771408 5757494 5771408 5757494 12577794 12228852 -13914 0 X X 0 1 X 1 0 144000 144000 3835600 3397205 438395 11202 2800 8402 19270204 11938477 7331727 512800 175874 336926 8259450 Operating Lease Liability 44862 Operating Lease Liability - Current 28991 73853 X 6617751 2001714 2001714 4616037 0 4616037 6631665 2001714 2001714 4629951 0 4629951 Part X, Line 2: The Cooperative is exempt from federal income tax under Section 501(C)(12) of the Internal Revenue Code. However, income from certain activities not directly related to the Cooperative's tax-exempt purpose is subject to taxation as Unrelated Business Income. In accordance with ASC 740-10-50, Accounting for Uncertainty in Income Taxes, the Cooperative recognizes the tax benefits from uncertain tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. Management believes that the Cooperative is currently operating in compliance with the applicable requirements of the Internal Revenue Code. Therefore, no liabilty for unrecognized tax benefits has been recognized. Part XI, Line 2d - Other Adjustments: Cost of Energy included as reduction of energy charges Part XII, Line 2d - Other Adjustments: Cost of Energy included as reduction of energy charges X X X 0 0 0 Mr John Duchesneau General Manager 196752 0 0 0 0 0 15155 0 25353 0 237260 0 0 0 Mr Ryan Macauley Controller 115961 0 0 0 0 0 8681 0 9410 0 134052 0 0 0 Mr Shane Hosenfeld Stationary Engineer 101423 0 0 0 0 0 8147 0 23774 0 133344 0 0 0 Michael Howard Board Secretary 119002 Legal Services 0 Form 990, Part IV, Line 28c Board officers are not greater than 35% owners in the entities that the Cooperative has member use agreements with. Form 990, Part VI, Section A, line 6 The Organization consists of a membership of consumers of the Cooperative's services of heating. This membership group votes in the Board of Directors who governs the activities of the Cooperative. Form 990, Part VI, Section A, line 7a The Organization consists of a membership of consumers of the Cooperative's services of heating. This membership group votes in the Board of Directors who governs the activities of the Cooperative. Form 990, Part VI, Section A, line 7b The Board of Directors governs the cooperative with final approval on certain actions required by the members of the Cooperative. Form 990, Part VI, Section A, line 8b The governing body is the only such body allowed to act on behalf of the organization. Form 990, Part VI, Section B, line 11b The Form 990 tax return will be discussed and reviewed by the governing body. Form 990, Part VI, Section B, line 12c Conflict of interest forms are completed by members and Board of Directors. These forms are reviewed on an annual basis for completeness. Form 990, Part VI, Section B, line 15 The general managers' salary is set forth as a resolution at the Board of Directors and voted on and approved at the board level. Form 990, Part VI, Section C, line 19 The organization makes documents available to the Board of Directors and members upon request. Financial Statement information is also provided to bankers and insurance companies upon request. Financial Statement information is not made available to the general public. Form 990, Part XII, Line 2c: The Organization has not changed its process of review of the audited financial statements from year to year. The Finance Committee reviews the financial statements and the statements are presented to the Board and Membership by the Finance Committee and recommended for approval.