2025-11-14T09:03:30-08:00 2024-12-31 751699625 Knuckols Duvall Hallum & Co 204 S Wellington Marshall TX 75670 990 2024-01-01 750150318 Bowie-Cass Electric Cooperative Inc BOWI 9038462311 P O Box 47 Douglassville TX 75560 Mark Boyd General Manager 2025-11-14 true true R Michael Hallum CPA P01266544 9039380331 2024 2025-03-06 01:10:19Z P O Box 47 Douglassville TX 755600047 79998868 false X www.bcec.com X 1937 TX To make electric energy available to its members at the lowest cost consistent with sound economy and good management. 9 9 104 216047 0 86777253 79523279 306628 319538 453250 156051 87537131 79998868 0 1173339 1257405 432884 473269 0 0 85930908 78268194 87537131 79998868 0 203866381 205334755 91678572 89810564 112187809 115524191 To make electric energy available to its members at the lowest cost consistent with sound economy and good management. false false 79998868 79523279 Providing electric energy to our 27,746 members, with approximately 40,047 services in place at year end on a Cooperative basis through the allocation of patronage capital. 79998868 false false false false false false false false false true false true 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 45 0 true 104 true true true false false false false 77878423 2120445 false false false X 9 9 false false false false true true true true true false false true true true true true true true false false X Melissa Whatley 9038462311 117 North Street Douglasville TX 755600047 Mark A Boyd General Manager 50.00 0.00 X 234556 0 57153 Travis Turner Engineer Director 40.00 0.00 197273 0 37377 Monte Simpson Line Inspector 40.00 0.00 162419 0 51378 Sharon Cook CFO & HR Manager 40.00 0.00 151719 0 44687 Gregory Russell Maint. Superintend 40.00 0.00 144378 0 49478 Johnny D Hammonds Serviceman 40.00 0.00 145504 0 41295 Steve E DeLaughter President 12.30 0.00 X X 25832 0 0 Shep Granberry Director 1.78 0.00 X 21932 0 0 Carla Dupree Director 2.38 0.00 X 21332 0 0 Anthony Pinkham Sec/Treas. 2.96 0.00 X X 19832 0 0 Ryan Richey Director 3.04 0.00 X 18632 0 0 Hal Hess Director 2.00 0.00 X 18621 0 0 Sue Berry Director 2.10 0.00 X 18615 0 0 Jerry Moody Vice President 3.69 0.00 X X 18432 0 0 Denise McDaniel Assist Sec/Trea 3.83 0.00 X X 18332 0 0 1217409 281368 6 false true false Artisan Power Inc 11012 Swelfling Ter Austin TX 78737 Electric Pole Installatio 1658945 Whitmire Line Clearance Inc 6199 Moss Rose Ln Aubrey TX 762274095 ROW Tree Trimming Serv 1855904 Lewis Tree Service Inc PO Box 731897 Dallas TX 753731897 ROW Tree Trimming Serv 1094378 Texar Tree & Timber LLC 617 East St Texarkana AR 71854 ROW Tree Trimming Serv 928188 REI Utility Services LLC PO Box 1070 Athens TX 75751 Engineering Services 1387982 5 0 Electric Power 221000 77245969 77245969 Internet Service Fees 519130 432385 216338 216047 Patronage Dividends 221000 1428809 1428809 Service Fees 221000 416116 416116 79523279 207028 207028 0 0 146886 146886 146886 146886 112510 112510 112510 112510 0 0 0 Miscellaneous Income 221000 9165 9165 9165 79998868 79307232 216047 475589 0 0 0 1257405 1257405 473269 473269 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1569428 1569428 0 8454024 8454024 0 PURCHASED POWER COST 48473268 48473268 DISTRIBUTIONS EXPENSE-MAINTENA 7927971 7927971 DISTRIBUTION EXPENSE-OPERATION 4971597 4971597 GENERAL & ADMIN. EXPENSES 4342693 4342693 2529213 2529213 79998868 79998868 0 0 5521204 4010714 25000 2025000 0 9802977 7998700 0 0 0 0 3555409 1453250 279691705 125201704 150849475 154490001 0 0 34112316 35357090 0 0 203866381 205334755 13121195 16150847 493577 650454 61826735 61077704 16237065 11931559 91678572 89810564 X 112187809 115524191 112187809 115524191 203866381 205334755 X 0 3336382 X false true X true false 2481647 2481647 5005598 2388985 2616613 12529981 9291170 3238811 259674479 113521549 146152930 154490001 35357090 Accrued Employee Compensated Absences 2446848 Accum. Postretirement Medical Ins. 5899913 Accumulated Pension Liability 1864852 Customer Deposits 1719945 Rounding 1 11931559 X 79998868 79998868 79998868 78746896 78746896 1251972 1251972 79998868 Part X : FIN48 Footnote FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION SECTION 740 REQUIRES RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE CURRENTLY ACCOUNTS FOR UNCERTAIN TAX POSITIONS BASED ON THE ESTIMATED LIKELIHOOD OF ASSESSMENT AND HAD NOT DETERMINED THAT ANY TAX POSITIONS REQUIRE AN ACCRUAL BASED ON CURRENT STANDARDS OF ACCOUNTING. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S 2024 Net Margin Allocation $1251972 X false false false Gregory Russell Maint. Superintend 140646 2958 774 20152 29326 193856 Johnny D Hammonds Serviceman 143154 2100 250 20309 20986 186799 Mark A Boyd General Manager 224475 3874 6207 32738 24415 291709 Monte Simpson Line Inspector 159873 2162 384 22670 28708 213797 Sharon Cook CFO & HR Manager 147492 3039 1188 21177 23510 196406 Travis Turner Engineer Director 186300 271 10702 7479 29898 234650 Form 990, Part VI, Section A, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS - MEMBERS CONSIST OF CONSUMERS PURCHASING POWER FROM BOWIE-CASS ELECTRIC COOPERATIVE. Form 990, Part VI, Section A, Line 7a ELECTION OF MEMBERS AND THEIR RIGHTS - MEMBERS GOVERN ACTIONS THROUGH ELECTION OF BOARD MEMBERS. Form 990, Part VI, Section A, Line 7b DECISIONS SUBJECT TO APPROVAL OF MEMBERS - THE MEMBERS MUST APPROVE BY VOTE ALL DIRECTORS AS WELL AS ANY CHANGES TO THE ARTICLES OF INCORPORATION. Form 990, Part VI, Section B, Line 11b ORGANIZATION'S PROCESS TO REVIEW FORM 990 - The Form 990 and supplemental data was provided to the board members and reviewed at a meeting of the directors priorto filing with the IRS. Form 990, Part VI, Section B, Line 12c ENFORECEMENT OF CONFLICTS POLICY - The directors provide annual statements which are documented in the board minutes. Form 990, Part VI, Section B, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL CEO AND OTHER MANAGEMENT - PAY IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 GOVERNMENT DOCUMENTS DISCLOSURE EXPLANATION - The annual financial statements and Form 990 are available for review upon request by its membership. Form 990, Part XI, Line 9 2024 Patronage Capital to be Allocated = $1251972 Form 990, Part XI, Line 9 Pension Liability Changes = $4280108 Form 990, Part XI, Line 9 Postretirement Healthcare Benefits = -$393013 Form 990, Part XI, Line 9 Retirement of Patronage Capital = -$1802685