2024-11-12T09:46:06-06:00 2023-12-31 431273431 SCHULTZ WOOD & RAPP PC PO BOX 377 WEST PLAINS MO 65775 990 2023-01-01 440290777 HOWELL OREGON ELECTRIC COOPERATIVE INC HOWE 4172562131 PO BOX 649 WEST PLAINS MO 65775 DENNIS WALTON DIRECTOR 4172562131 2024-10-28 1 0 NICHOLAS W SCHULTZ CPA P01632698 4172566191 2024-10-28 2023 2024-10-15 13:58:12Z DENNIS WALTON PO BOX 649 WEST PLAINS MO 65775 51001871 0 X N/A X 1939 MO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS 12 12 98 0 0 0 0 0 625984 473755 612582 1064877 22145494 25685526 23384060 27224158 0 0 4725005 1740175 7585507 7964123 0 0 0 13073548 15219860 25384060 24924158 -2000000 2300000 152806681 148436575 105298955 100119448 47507726 48317127 HOEC WILL BE A LEADER IN DELIVERING COST EFFECTIVE, RELIABLE ENERGY WITH VALUE ADDED SERVICE TO ITS MEMBER-OWNERS. 0 0 24924158 THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. 24924158 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 1 1 1 0 1 54 0 98 1 0 0 0 0 0 49449403 1294841 0 0 0 X 12 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 4172562131 6327 US HWY 63 WEST PLAINS MO 65775 RANDY PACE DIRECTOR 3.25 0.37 X 5600 0 0 DENNIS WALTON SECRETARY-TREASURER 4.08 0.48 X X 6800 0 0 BRANDON HUFFMAN DIRECTOR 4.69 0.48 X 8000 0 0 SCOTT MAHAN DIRECTOR 3.79 0.52 X 8400 0 0 JOHN PLUMMER DIRECTOR 3.63 0.00 X 5600 0 0 GAREL MONTGOMERY ASSISTANT SECRETARY-TREASU 3.79 0.52 X X 5200 0 0 DON JOHNSON DIRECTOR 2.75 X 4000 0 0 KEITH THARP PRESIDENT 4.63 0.83 X X 10100 0 0 JIM LAWRENCE DIRECTOR 4.50 0.83 X 8650 0 0 CLINTON REEVES DIRECTOR 4.22 0.83 X 7600 0 0 JOSH ROBERTS DIRECTOR 3.88 0.00 X 7600 0 0 GLEN JOHNSON VICE PRESIDENT 4.46 0.71 X X 7600 0 0 DAN SINGLETARY CHIEF EXECUTIVE OFFICER 46.11 0.72 X 346156 45850 274886 TRACY BROWER CHIEF FINANCIAL OFFICER 41.39 0.37 X 146910 0 106664 TROY HOGSETT MANAGER OF ENGINEERING 41.04 X 151861 0 92913 BENNIE PERKINS SERVICE LINEMAN 43.36 X 121467 0 101378 BILL TEMPLE MANAGER OF ACCOUNTS RECEIV 41.37 X 114774 0 64821 CARL GIVENS FOREMAN 45.83 X 122858 0 71973 CHAD WICKENS FOREMAN 43.70 0.00 X 116676 0 83003 SCOTT WARD MANAGER OF OPERATIONS 43.79 0.00 X 114810 0 47521 1320662 45850 843159 8 0 1 0 KIOWA LINE BUILDERS INC PO BOX 721 TIPTON MO 65081 POLE CHANGES 4731764 ARKANSAS ELECTRIC COOPERATIVE PO B0X 190257 LITTLE ROCK AR 72219 RIGHT OF WAY CLEARING 1513084 PIKE PO BOX 1000 MEMPHIS TN 38148 POLE CHANGES 955990 DON KELLY CONTRACTOR INC PO BOX 10 NORWOOD MO 65717 BORING 374011 WA KENDALL AND COMPANY LLC PO BOX 831 LAWRENCEVILLE GA 30046 RIGHT OF WAY CLEARING 260400 6 POLE RENTAL 221000 243791 243791 OTHER CAPITAL CREDIT 221000 200835 200835 GAIN FROM EQUITY INVESTMENTS 221000 29129 29129 473755 1012277 1012277 66436 13836 52600 52600 52600 49449403 23763877 25685526 25685526 27224158 27224158 0 0 X 1740175 1740175 730033 730033 3720326 3720326 1138338 1138338 1974694 1974694 400732 400732 38170 38170 18550 18550 540086 540086 29514 29514 14367 14367 2247562 2247562 4384468 4384468 82472 82472 OPERATIONS & MAINTENANC 5608210 5608210 TAXES AND LICENSES 1017782 1017782 ADMINISTRATIVE & GENERA 715954 715954 CUSTOMER SALES & SERVIC 349251 349251 173474 173474 24924158 24924158 0 0 979858 972213 13977304 3961330 6295885 5817192 27001 26924 2549949 2662243 164916 148714 154576363 38017351 107958512 116559012 20853256 18288947 152806681 148436575 8314210 9154189 10950000 8650000 85885532 82096182 149213 219077 105298955 100119448 X 0 0 0 0 47507726 48317127 47507726 48317127 152806681 148436575 X 2300000 -1490599 X X 0 1 X 1 0 94449 94449 2849231 2269690 579541 12248192 7177132 5071060 139384491 28570529 110813962 116559012 INVESTMENTS IN ASSOCIATED ORGANIZATIONS 9419870 DEFERRED COMPENSATION 219077 SPECIAL FUNDS 8650000 18288947 DEFERRED COMPENSATION 219077 219077 X 50988035 23763877 23763877 27224158 0 27224158 46947860 23763877 23763877 23183983 1740175 1740175 24924158 PART X, LINE 2: THE COOPERATIVE FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE COOPERATIVE IS NO LONGER SUBJECT TO INTERNAL REVENUE SERVICE EXAMINATIONS FOR YEARS PRIOR TO 2019. THE COOPERATIVE FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS, IF ANY, AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE COOPERATIVE RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES, IF ANY ARISE. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER $23,763,877 PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER $23,763,877 PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEFITS PAID TO OR FOR MEMBERS $1,740,175 X X X X 0 1 0 DAN SINGLETARY CHIEF EXECUTIVE OFFICER 346156 45850 0 0 0 0 236227 16256 22387 16 604770 62122 0 0 TRACY BROWER CHIEF FINANCIAL OFFICER 146910 0 0 0 0 0 75440 0 31224 0 253574 0 0 0 TROY HOGSETT MANAGER OF ENGINEERING 151861 0 0 0 0 0 72950 0 19963 0 244774 0 0 0 BENNIE PERKINS SERVICE LINEMAN 121467 0 0 0 0 0 71996 0 29382 0 222845 0 0 0 CHAD WICKENS FOREMAN 116676 0 0 0 0 0 56400 0 26603 0 199679 0 0 0 CARL GIVENS FOREMAN 122858 0 0 0 0 0 46121 0 25852 0 194831 0 0 0 BILL TEMPLE MANAGER OF ACCOUNTS RECEIV 114774 0 0 0 0 0 36843 0 27978 0 179595 0 0 0 SCOTT WARD MANAGER OF OPERATIONS 114810 0 0 0 0 0 21522 0 25999 0 162331 0 0 0 SCH J. PAGE 2,PART II COL. C COLUMN C INCLUDES ACTUARIAL INCREASES IN DEFINED BENEFIT PLAN AND HOEC 401K MATCH CONTRIBUTION OVERVIEW OF PLAN: PART II, COLUMN C: INCLUDED IS THE INCREASE (DECREASE) IN ACTUARIAL VALUE OF BENEFITS PAYABLE IN THE FUTURE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA RS DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE. IN OTHER WORDS AND ALL OTHER THINGS BEING EQUAL, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE (DECREASE) ARE EXPENSED IN THE FINANCIAL STATEMENTS. BENEFITS REPORTED FOR PARTICIPATION IN NON-QUALIFIED RETIREMENT AND DEFERRED COMPENSATION PLANS ARE SUBJECT TO A SUBSTANTIAL RISK OF FORFEITURE UNTIL VESTING UNDER THE PLAN OCCURS. RECONCILIATION OF PART II, COLUMN C TO ACTUAL EXPENSE OF THE COOPERATIVE: DAN SINGLETARY ACTUARIAL INCREASE IN DB PLAN $223,877 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 12,350 TOTAL REPORTED IN COLUMN C $236,227 LESS: ACTUARIAL INCREASE IN DB PLAN <$223,877> ADD: CASH CONTRIBUTIONS TO DB PLAN 82,000 EXPENSE TO THE COOPERATIVE $94,350 COMPENSATION FROM ASSOCIATED ORGANIZATIONS $16,256 LESS AMOUNT PAID BY SHO-ME < 16,256> EXPENSE TO THE COOPERATIVE $ 0 NONTAXABLE COMPENSATION FROM ASSOCIATED ORGANIZATIONS $ 16 LESS AMOUNT PAID BY SHO-ME < 16> EXPENSE TO THE COOPERATIVE $ 0 TRACY BROWER ACTUARIAL INCREASE IN DB PLAN $ 69,853 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 5,587 TOTAL REPORTED IN COLUMN C $ 75,440 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 69,853> ADD: CASH CONTRIBUTIONS TO DB PLA 36,100 EXPENSE TO THE COOPERATIVE $ 41,687 TROY HOGSETT ACTUARIAL INCREASE IN DB PLAN $ 67,161 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 5,789 TOTAL REPORTED IN COLUMN C $ 72,950 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 67,161> ADD: CASH CONTRIBUTIONS TO DB PLA 37,239 EXPENSE TO THE COOPERATIVE $ 43,028 BENNIE PERKINS ACTUARIAL INCREASE IN DB PLAN $ 67,505 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 4,491 TOTAL REPORTED IN COLUMN C $ 71,996 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 67,505> ADD: CASH CONTRIBUTIONS TO DB PLA 36,022 EXPENSE TO THE COOPERATIVE $ 40,513 CHAD WICKINS ACTUARIAL INCREASE IN DB PLAN $ 52,548 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 3,852 TOTAL REPORTED IN COLUMN C $ 56,400 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 52,548> ADD: CASH CONTRIBUTIONS TO DB PLA 25,632 EXPENSE TO THE COOPERATIVE $ 29,484 BILL TEMPLE ACTUARIAL INCREASE IN DB PLAN $ 32,503 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 4,340 TOTAL REPORTED IN COLUMN C $ 36,843 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 32,503> ADD: CASH CONTRIBUTIONS TO DB PLA 28,551 EXPENSE TO THE COOPERATIVE $ 32,891 CARL GIVENS ACTUARIAL INCREASE IN DB PLAN $ 42,353 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 3,768 TOTAL REPORTED IN COLUMN C $ 46,121 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 42,353> ADD: CASH CONTRIBUTIONS TO DB PLA 25,069 EXPENSE TO THE COOPERATIVE $ 28,837 SCOTT WARD ACTUARIAL INCREASE IN DB PLAN $ 21,522 EMPLOYER CONTRIBUTIONS TO 401(K) PLAN 0 TOTAL REPORTED IN COLUMN C $ 21,522 LESS: ACTUARIAL INCREASE IN DB PLAN <$ 21,522> ADD: CASH CONTRIBUTIONS TO DB PLA 25,342 EXPENSE TO THE COOPERATIVE $ 25,342 *DB - DEFINED BENEFIT PENSION PLAN SCH J. PAGE 2, PART II COL. B RECONCILIATION OF PART II, B TO ACTUAL EXPENSE OF THE COOPERATIVE: DAN SINGLETARY BASE COMPENSATION FROM RELATED ORGANIZATIONS $ 45,850 LESS AMOUNT PAID BY ASSOC. ELECTRIC COOP. < 28,000> LESS AMOUNT PAID BY SHO-ME < 17,850> EXPENSE TO THE COOPERATIVE $ 0 SHO-ME POWER CEO DAN SINGLETARY, BOARD MEMBER AT SHO-ME POWER, AT REQUEST/BENEFIT OF HOE 23763877 HOWELL OREGON ELECTRIC PURCHASED ALL POWER FROM SHO-ME POWER. 0 ASSOCIATED ELECTRIC COOPERATIVE INC CEO DAN SINGLETARY BOARD MEMBER AT AT AECI, AT REQUEST/BENEFIT OF HOE. AECI PRODUCES THE POWER SOLD TO SHO-ME POWER AND SHO-ME POWER SELLS POWER TO HOWELL OREGON ELECTRIC. PAYMENTS ARE FOR SERVICES RENDERED. 0 SHO-ME POWER CEO DAN SINGLETARY, BOARD MEMBER AT SHO-ME POWER, AT REQUEST/BENEFIT OF HOE 17850 COMPENSATION PAID AND BENEFITS ACCRUED TO DAN SINGLETARY FROM SHO-ME POWER. 0 ASSOCIATED ELECTRIC COOPERATIVE INC CEO DAN SINGLETARY BOARD MEMBER AT AT AECI, AT REQUEST/BENEFIT OF HOE. 28000 COMPENSATION PAID TO DAN SINGLETARY FROM AECI. 0 PART 1, LINE 19 THE COOPERATIVE OPERATES AT COST, AND, AS SUCH, ANY END OF YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. THE CURRENT YEAR NET PROFIT OF $2,300,000 REPORTED ON PART 1, LINE 19 - REVENUE LESS EXPENSES IS THE RESULT OF THE COOPERATIVE ALLOCATING $1,740,175 TO ITS MEMBERS EVEN THOUGH THE NET BOOK INCOME IS $4,040,175. SINCE THE AMOUNT OF THE PATRONAGE DIVIDEND IS REPORTED AS AN EXPENSE ON THE FORM 990, THE DIFFERENCE BETWEEN THE TWO AMOUNTS RESULTS IN A NET PROFIT. THE REASON FOR THE NET PROFIT IS DUE TO THE COOPERATIVE ADOPTING A REVENUE DEFERRAL PLAN IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION 980 "REGULATED OPERATIONS" WHICH WAS APPROVED BY THE RURAL UTILITIES SERVICES AS THE PRIMARY LENDER. THE NET EFFECT FOR 2023 IS A INCREASE OF NET INCOME FOR THE YEAR OF $2,300,000 AND THE REDUCTION OF A REGULATORY LIABILITY OF THE SAME AMOUNT. THE APPROVED REVENUE DEFERRAL WAS RECOGNIZED INTO INCOME IN THE CURRENT YEAR AND IS DESIGNED TO CONTROL RATES BY HELPING TO OFFSET THE FUTURE POTENTIAL INCREASE IN POWER COSTS. REGARDLESS OF THE RATE DECISIONS TO DEFER REVENUE, THE AMOUNTS DEFERRED ARE ASSIGNABLE TO 2023 MEMBERS AS PATRONAGE DIVIDENDS. TO ASSIST IN UNDERSTANDING THE NET INCOME AND THE DIFFERENCE BETWEEN NET INCOME OF THE COOPERATIVE AND THE PATRONAGE DIVIDENDS ALLOCATED TO MEMBERS, THE 2023 PATRONAGE DIVIDEND IS CALCULATED AS FOLLOWS: 2023 NET MARGINS PER AUDITED FINANCIAL STATEMENTS: $4,040,175 PLUS: 2023 DECREASE IN DEFERRED REVENUE (RECOGNIZED INTO MARGINS FROM PREVIOUS YEARS) -2,300,000 2023 PART 1, LINE 14 - BENEFITS PAID TO MEMBERS $1,740,175 THE NET EFFECT OF THE APPROVED REVENUE DEFERRAL PLAN IN 2023 WAS AN INCREASE IN REVENUE OF $2,300,000 AND THE DECREASE OF A REGULATORY LIABILITY FOR THE SAME AMOUNT. THE 2022 RECONCILIATION IS AS FOLLOWS: 2022 NET MARGINS PER AUDITED FINANCIAL STATEMENTS: $2,725,005 PLUS: 2022 INCREASE IN DEFERRED REVENUE (TO BE RECOGNIZED INTO MARGINS IN FUTURE YEARS) +2,000,000 2022 PART 1, LINE 14 - BENEFITS PAID TO MEMBERS $4,725,005 FORM 990, PART VI, SECTION A, LINE 6 THE COOPERATIVE HAS MEMBERS. THE COOPERATIVE WAS ORGANIZED BY AND FOR THE MUTUAL BENEFIT OF THE MEMBERS AND PROVIDES ELECTRIC ENERGY ON A COOPERATIVE BASIS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER OF THE COOPERATIVE ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. ONE MEMBER EQUALS ONE BALLOT. DIRECTOR ELIGIBILITY IS BASED ON VOTING DISTRICT, HOWEVER EACH MEMBER HAS ONE VOTE PER VOTING DISTRICT ON THE BALLOT. FORM 990, PART VI, SECTION A, LINE 7B ANY CHANGES OR AMENDMENT TO THE BYLAWS PROPOSED BY THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBERS. THE BYLAWS SET FORTH ADDITIONAL TRANSACTIONS THAT REQUIRE MEMBER APPROVAL. VOTING FOR ANY BYLAW CHANGES OCCURS AT THE ANNUAL MEETING, WITH EACH MEMBER GETTING ONE VOTE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND REVIEWED BEFORE SIGNING AND FILING OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR AND EMPLOYEE MUST DISCLOSE ANY SITUATION WHICH, IN HIS OR HER OPINION VIOLATES, MAY VIOLATE OR WOULD APPEAR TO VIOLATE THE INTENT OF THE POLICY. IN ADDITION, THE DIRECTORS AND STAFF OF HOEC ANNUALLY FILL OUT A CONFLICT OF INTEREST QUESTIONNAIRE TO FACILITATE DISCLOSURE. THE BOARD PRESIDENT IS RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND ANY VIOLATIONS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY A SURVEY OF COMPARABLE WAGES FROM SIMILIAR COOPS IS OBTAINED AND REVIEWED TO ASSIST IN DETERMINING WAGES OF THE CEO AND OTHER OFFICER'S AND EMPLOYEES. ALSO ANNUALLY, BENEFITS UNLIMITED GROUP PERFORMS A WAGE ANALYSIS BY POSITION. THESE RESULTS ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO ANY WAGE ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 EVERY NEW MEMBER IS GIVEN A COPY OF THE BYLAWS UPON JOINING THE COOPERATIVE, AND BYLAWS ARE AVAILABLE AT ANY TIME UPON REQUEST. THE FINANCIAL STATEMENTS ARE PRESENTED AT THE ANNUAL MEETING AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS PRESENTED UPON REQUEST. PART IX STATEMENT OF FUNCTIONAL EXPENSES EXPENSES ARE RECORDED IN THE AUDITED FINANCIAL STATEMENTS IN ACCORDANCE WITH USDA/RURAL UTILITIES SERVICE BULLETIN 1767B-1, UNIFORM SYSTEM OF ACCOUNTS. EXPENSES FOR DIRECTORS, SALARY & WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES HAVE BEEN RECLASSIFIED OUT OF THEIR ORIGINAL CATEGORIES FOR FORM 990 PRESENTATION. ALL OTHER EXPENSES ARE RECORDED ON THE FORM 990 IN THEIR RESPECTIVE CATEGORIES IN ACCORDANCE WITH THE PRESCRIBED RUS ACCOUNTING REQUIREMENTS. THIS IS A SCHEDULE OF EXPENSES AND, AS SUCH, THESE AMOUNTS DO NOT INCLUDE AMOUNTS CAPITALIZED ON THE BALANCE SHEET. FORM 990, PART XI, LINE 9: 2023 NET PATRONAGE CAPITAL ASSIGNED TO MEMBERS 1,740,175. 2023 NET PATRONAGE CAPITAL RETIREMENTS -3,240,863. GAIN ON DISCOUNTED ESTATE RETIREMENTS 10,089. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE SELECTION PROCESS FOR THE AUDITOR OR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. HOWELL-OREGON TECHNOLOGIES LLC 6327 N US HWY 63 WEST PLAINS MO 65775 431790470 WHOLLY OWNED SUB MO N/A C 29129 124293 1.00000 0 HOWELL-OREGON SERVICE CORP 6327 N US HWY 63 WEST PLAINS MO 65775 431448266 INACTIVE WHOLLY OWNED SUB MO N/A C 500 1.00000 0 SHO-ME POWER ELECTRIC COOPERATIVE PO BOX D MARSHFIELD MO 65706 ELECTRIC POWER TRANSMISSION MO N/A C 27289604 53199235 0.11110 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 HOWELL OREGON TECHNOLOGIES LLC P 95500 PAYMENTS FROM HOE TECHNOLOGIES HOWELL OREGON TECHNOLOGIES LLC D 2529 AMOUNT DUE FROM HOE TECHNOLOGIES SHO-ME POWER ELECTRIC COOPERATIVE H 23763877 COST OF PURCHASED POWER HOWELL OREGON TECHNOLOGIES LLC Q 95079 PAYMENT TO HOE TECHNOLOGIES