2025-06-20T10:17:42-04:00 2024-12-31 475577310 MADDAD Accounting and Tax Services 7307 N Division St Ste 222 Spokane WA 99208 990 2024-01-01 810111221 Big Horn County Electric Cooperative Inc % Brett Nedens BIGH 4066652830 303 S Mitchell Ave Hardin MT 59034 BRETT NEDENS President 4066652830 2025-06-20 true true MARK BURTON P03306227 3072480425 2025-06-20 2024 2025-03-06 01:10:19Z Derek Sorley 303 S Mitchell Ave Hardin MT 59034 8715539 false X www.bhcec.com X 1939 MT To supply electricity and services to members located within its boundries. 9 9 16 0 0 0 8054360 8659058 106269 56481 14166 0 8174795 8715539 0 455085 437453 2347130 2349795 0 0 5642597 5769412 8444812 8556660 -270017 158879 19276209 19393940 10917765 10870985 8358444 8522955 To supply electricity and services to members located within its boundries. false false Provided electric energy to its rural members. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 18 0 true 16 true false false false false false 8659058 56481 false false false X 9 9 false false false false true true true true true false false true true true true false true true true false X Derek Sorley 4066652830 303 S Mitchell Ave Hardin MT 59034 Derek Sorley General Manager 40.00 0.00 X 173624 0 60203 Mark Betts Operations Manager 40.00 0.00 X 116911 0 59179 Gabe Havener Foreman 44.00 0.00 X 119466 0 55514 Jared Hebdon Foreman 43.00 0.00 X 115691 0 55490 Zack Zukowski Journeyman Lineman 45.00 0.00 X 112110 0 52636 Ashley Gietzen Finance & Admin Manager 40.00 0.00 X 92439 0 51500 Dustin Kruger Journeyman Lineman 46.00 0.00 X 116580 0 25156 Brett Nedens President 1.00 0.00 X X 13186 0 0 Ed Watt Secretary 1.00 0.00 X X 13006 0 0 Spencer Kehler Director 1.00 0.00 X 12826 0 0 Lila Taylor Vice-President 1.00 0.00 X X 12826 0 0 John Mehling Director 1.00 0.00 X 12726 0 0 Nengfeng Stevens Director 1.00 0.00 X 12726 0 0 Lamont Herman Director 1.00 0.00 X 12626 0 0 Hale C Jeffers Jr Director 1.00 0.00 X 12426 0 0 Todd Graham Director 1.00 0.00 X 1200 0 0 950369 0 359678 8 false true false Sales of electricity 221000 8560745 8560745 Other operating revenue 221000 98313 98313 8659058 56481 21376 35105 0 8715539 8680434 0 35105 437453 754385 742955 373088 364569 114798 15400 3799 165669 21909 14050 351812 1121622 89297 Cost of power 3255247 3255247 Transmission & distribution 489930 489930 Admin & general expenses 240677 240677 8556660 0 0 0 28271 389912 1035284 83020 830777 910923 473639 515898 275009 234174 37950301 21183547 16146390 16766754 486839 493259 19276209 19393940 944702 933290 279960 301348 9422820 9358599 270283 277748 10917765 10870985 X 618236 643676 7740208 7879279 8358444 8522955 19276209 19393940 X 158879 5632 X false true X true false 71972 71972 1002600 709412 293188 2698237 2305140 393097 34177492 18168995 16008497 16766754 Consumer deposits 277748 277748 X 8715539 8715539 8715539 8119207 8119207 437453 437453 8556660 Part XII, Line 4b-Other expenses not included on Sch D but on 990 Retirement of patronage capital credits 437,453 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Cooperative has not identified any uncertain income tax positions that would jeopardize its tax-exempt status. The Cooperatives income tax returns are subject to review and examination by federal authorities. With few exceptions, the tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns. X X false false false Derek Sorley General Manager 158606 1787 13231 46948 13255 233827 Mark Betts Operations Manager 114351 1245 1315 33778 25401 176090 Gabe Havener Foreman 102985 162 16319 30250 25264 174980 Jared Hebdon Foreman 102188 162 13341 30226 25264 171181 Zack Zukowski Journeyman Lineman 92902 162 19046 27480 25156 164746 Members or stockholder classes and rights Part VI line 6 Members are businesses and individuals which receive electric service from thecooperative. Member election for additional members Part VI line 7a Each member of the Cooperative is entitled to vote in the election of the Board ofDirectors, which serve three year terms. Elections are held every year at the annual meeting held in March. Governing body decisions Part VI line 7b All bylaw changes recommended by the Board of Directors are approved and ratified by the majority of quorum membership at the Cooperatives annual meeting. Form 990 governing body review Part VI line 11 After the Form 990 has been prepared by the independent accountants, the GeneralManager and staff review the form for accuracy and completeness. After the GeneralManager has approved the Form 990, it is submitted to the Board for their review and approval prior to its filing. Conflict of interest policy compliance Part VI line 12c All trustees must disclose to the Board of Directors any situation or transaction in which the trustee is involved which violates, or could appear to violate the intent of the conflict of interest policy. The Board will then determine what action, if any, should be taken. Each trustee is responsible for ensuring that his or her actions and behavior are in accordance with this policy. The Board President shall be responsible for ensuring that all trustees adhere to this policy; however, any trustee may bring to the attention of the Board any perceived violation of the conflict of interest policy. CEO executive director top management comp Part VI line 15a Montana Electric Cooperative Association (MECA) and the National Rural ElectricCooperative Association (NRECA) performs an annual salary survey by job classification. The Board of Directors use these surveys to determine the salaryguidelines for the General Manager. Other officer or key employee compensation Part VI line 15b Montana Electric Cooperative Association (MECA) and the National Rural ElectricCooperative Association (NRECA) performs an annual salary survey by jobclassification. The General Manager uses these surveys and the employment cost index to determine the range of salaries for exempt, non-union positions. TheCooperatives other employee salaries are established by a signed collectivelybargained union contract. Governing documents etc available to public Part VI line 19 All governing documents, policies and financial reports (including the Form 7 andForm 990) are available upon request at the Cooperatives headquarters office. Inaddition, each new member is provided with a copy of the Cooperatives bylaws. Also, the Statement of Financial Condition is sent out yearly to all members prior to the annual meeting held in March of each year. Explanation of other changes in net assets or fund balances Part XI line 9 Donated capital: 5,632