2025-06-03T09:17:47-05:00 2024-12-31 161117932 BUFFAMANTE WHIPPLE BUTTAFARO PC 201 WEST THIRD STREET SUITE 300 JAMESTOWN NY 14701 990 2024-01-01 250696880 NORTHWESTERN RURAL ELECTRIC COOPERATIVE ASSOCIATION INC NORT 8003520014 22534 STATE HWY 86 PO BOX 207 CAMBRIDGE SPRINGS PA 16403 KATHY LANE VP AND CFO 8003520014 2025-06-03 1 0 JAMES C ALEXANDER CPA P01384001 7163721620 2024 2025-03-06 01:10:19Z KATHY LANE 22534 STATE HWY 86 PO BOX 207 CAMBRIDGE SPRINGS PA 16403 41009797 0 X WWW.NORTHWESTERNREC.COM X 1936 PA THE COOPERATIVE IS AN ELECTRIC UTILITY SERVING RESIDENTIAL, COMMERCIAL & INDUSTRIAL CUSTOMERS IN RURAL AREA PRINCIPALLY IN CRAWFORD COUNTY, PENNSYLVANIA. ON THE AVERAGE, THE COOPERATIVE SERVES APPROXIMATELY 20,000 CUSTOMERS. 10 10 67 0 0 0 0 0 0 0 205118 197523 21730880 22887282 21935998 23084805 0 0 754636 1004144 845852 917498 0 0 0 19282490 19558080 20882978 21479722 1053020 1605083 118382944 122638348 53379242 55499931 65003702 67138417 NORTHWESTERN RURAL ELECTRIC COOPERATIVE, AS A MEMBER-OWNED ELECTRIC SERVICE UTILITY, WILL SEEK INNOVATIVE WAYS TO PROVIDE RELIABLE AND ECONOMICAL SERVICES TO IMPROVE THE OVERALL QUALITY OF LIFE IN OUR AREAS OF INFLUENCE. 0 0 THE COOPERATIVE IS AN ELECTRIC UTILITY SERVING RESIDENTIAL, COMMERCIAL & INDUSTRIAL CUSTOMERS IN RURAL AREAS PRINCIPALLY IN CRAWFORD COUNTY, PENNSYLVANIA. ON THE AVERAGE, THE CO-OP SERVES APPROXIMATELY 20,000 CUSTOMERS. 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 44 0 1 67 1 0 0 0 0 0 0 0 37826877 1611839 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 8003520014 22534 STATE HWY 86 PO BOX 207 CAMBRIDGE SPRINGS PA 16403 KIM DOCTER DIRECTOR 5.00 0.50 X 11670 0 597 ROBERT AGNEW DIRECTOR 4.00 0.50 X 6105 0 473 LANNY RODGERS DIRECTOR 2.00 0.50 X 9180 0 343 MARIAN DAVIS BOARD SECRETARY 5.00 0.50 X X 8700 0 269 LISA CHAUSSE BOARD CHAIR 8.00 0.50 X X 16307 0 615 KATHRYN COOPER-WINTERS BOARD VICE CHAIR - RETIRED 2024 4.00 0.50 X X 4565 0 448 EARL KOON BOARD TREASURER 8.00 0.50 X X 9875 0 597 DAVID SNYDER BOARD VICE CHAIR 4.00 0.50 X X 9690 0 597 JUNE SHELHAMER DIRECTOR 3.00 0.50 X 8700 0 597 CANDY BRUNDAGE DIRECTOR 5.00 0.50 X 10350 0 597 KEVIN COX DIRECTOR 6.00 0.50 X 8082 0 149 RYAN MELLER PRESIDENT & CEO 60.00 4.00 X 284000 0 77918 KATHY LANE VICE PRESIDENT & CFO 50.00 4.00 X 165217 0 57378 STEPHEN MILLER CHIEF OPERATING OFFICER 50.00 0.50 X 171111 0 53368 MIKE FRAZIER GROUP LEADER 50.00 X 174804 0 44162 JOHN MAILLIARD CHIEF LINEMAN 50.00 X 146840 0 42156 ROSS THOMAS CHIEF LINEMAN 50.00 X 164308 0 42610 AARON BUTLER CHIEF LINEMAN 50.00 X 151089 0 43374 ALVEY LESTER CHIEF LINEMAN 50.00 X 150533 0 46619 1511126 0 412867 26 0 1 0 THE TRI-M GROUP 206 GALE LN KENNETH SQUARE PA 19348 ELECTRICAL CONTRACTOR 1559565 PORTER'S FLEET SERVICE 21293 CENTER STREET EXT CAMBRIDGE SPRINGS PA 16403 CONTRACTED MECHANIC 161000 2 160114 160114 1041316 0 1041316 1041316 1041316 37409 0 37409 37409 37409 38026721 17924992 20101729 20101729 G&T AND OTHER PATRONAGE CAPITAL 900099 1647103 1647103 OTHER INCOME 900099 97134 97134 1744237 23084805 20139138 0 2945667 1004144 917498 2150417 4324715 DISTRIBUTION EXPENSE, M 5699054 ADMINISTRATIVE AND GENE 3040565 DISTRIBUTION EXPENSE, O 1625392 SALES 1327494 1390443 21479722 2447569 1681959 123955 128603 4615717 5366943 1044039 1069967 1004380 785805 148634501 52832371 92419069 95802130 16261490 17308469 466725 494472 118382944 122638348 3293557 4349082 48476851 49228007 1608834 1922842 53379242 55499931 X 0 0 219 272 65003483 67138145 65003702 67138417 118382944 122638348 X 1605083 529632 X 0 1 X 1 0 112825 112825 7309423 3038078 4271345 39698 39698 0 138553869 49754595 88799274 2618686 2618686 95802130 INVESTMENTS IN ASSOCIATED ORGANIZATIONS 15830492 C BOARD DESIGNATED FUNDS 1477977 C 17308469 CAPITAL CREDIT RETIREMENT FUNDING LIABILITY 345627 ACCUMULATED POST-RETIREMENT BENEFIT OBLIGATION 700925 CUSTOMER DEPOSITS 376290 DEFERRED REVENUE LIABILITY 500000 1922842 X 41009797 17924992 17924992 23084805 0 23084805 38400570 17924992 17924992 20475578 1004144 1004144 21479722 PART X, LINE 2: THE COOPERATIVE FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE COOPERATIVES'S CONSOLIDATED FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE COOPERATIVE'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENTS OF REVENUE AND EXPENSES AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2021, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER 17,924,992. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF POWER 17,924,992. PART XII, LINE 4B - OTHER ADJUSTMENTS: CURRENT YEAR MARGINS TO BE ALLOCATED TO MEMBERS 586,360. PRIOR YEAR G&T MARGINS ALLOCATED TO MEMBERS IN CURRENT YEAR 417,784. PART XII, LINE 4B THE IRS REQUIRES THE ALLOCATION OF CURRENT YEAR MARGINS TO BE REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES LINE 4 AS BENEFITS PAID OR FOR MEMBERS. ALSO, INCLUDED IN THIS LINE ON THE STATEMENT OF FUNCTIONAL EXPENSES IS THE 2023 G&T RETIREMENTS RECEIVED AND ALLOCATED TO MEMBERS DURING 2024. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ALLOCATIONS OF CAPITAL CREDITS ARE NOT SHOWN AS EXPENSES ON THE COOPERATIVES'S STATEMENT OF ACTIVITIES BUT RATHER ARE ALLOCATED TO MEMBERS THROUGH EQUITY. THEREFORE, THE RECONCILIATION ABOVE IS NECESSARY TO SHOW THE DIFFERENCES BETWEEN THE IRS FORM 990 AND THE AUDITED FINANCIAL STATEMENTS. 1 X X X X 0 0 0 RYAN MELLER PRESIDENT & CEO 253813 0 30187 0 0 0 55464 0 22454 0 361918 0 0 0 STEPHEN MILLER CHIEF OPERATING OFFICER 168913 0 2198 0 0 0 42787 0 10581 0 224479 0 0 0 KATHY LANE VICE PRESIDENT & CFO 161519 0 3698 0 0 0 40939 0 16439 0 222595 0 0 0 MIKE FRAZIER GROUP LEADER 174619 0 185 0 0 0 26882 0 17280 0 218966 0 0 0 ROSS THOMAS CHIEF LINEMAN 164110 0 198 0 0 0 25400 0 17210 0 206918 0 0 0 ALVEY LESTER CHIEF LINEMAN 150335 0 198 0 0 0 25406 0 21213 0 197152 0 0 0 AARON BUTLER CHIEF LINEMAN 150891 0 198 0 0 0 26129 0 17245 0 194463 0 0 0 JOHN MAILLIARD CHIEF LINEMAN 146642 0 198 0 0 0 26121 0 16035 0 188996 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF NORTHWESTERN RURAL ELECTRIC COOPERATIVE ARE THE PEOPLE WHO THEY PROVIDE SERVICE TO. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF NORTHWESTERN RURAL ELECTRIC COOPERATIVE ELECT THE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS SHALL NOT CONSIDER ANY SALE, LEASE-SALE, EXCHANGE OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE COOPERATIVE UNLESS AND UNTIL THE PROPOSED PLAN OF ASSET TRANSFER SETTING FORTH THE TERMS AND CONDITIONS OF SUCH SALE, LEASE, LEASE-SALE, EXCHANGE OR OTHER DISPOSITION, INCLUDING THE CONSIDERATION TO BE RECEIVED BY THE COOPERATIVE, HAS FIRST BEEN AUTHORIZED BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF ALL THE MEMBERS OF THE COOPERATIVE. FORM 990, PART VI, SECTION B, LINE 11B NORTHWESTERN RURAL ELECTRIC COOPERATIVE HAS A CPA FIRM PREPARE ITS 990. THE RETURN IS COMPLETED IN DRAFT FORM AND REVIEWED BY MANAGEMENT OF THE ORGANIZATION. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL REVIEW AND SIGNATURE OF CONFLICT OF INTEREST POLICIES. FORM 990, PART VI, SECTION B, LINE 15 NORTHWESTERN RURAL ELECTRIC COOPERATIVE'S BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THEIR PRESIDENT AND CEO. NORTHWESTERN RURAL ELECTRIC COOPERATIVE'S BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES A POOL OF DOLLARS FOR COMPENSATION OF THEIR ORGANIZATION'S TOP MANAGEMENT AND KEY EMPLOYEES BASED UPON INTERNAL EQUITY AND EXTERNAL SALARY SURVEYS. FORM 990, PART VI, SECTION C, LINE 19 AT THIS TIME, NORTHWESTERN RURAL ELECTRIC DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: MEMBERSHIP FEES CANCELLED -1,550. RETIREMENT OF CAPITAL CREDITS -983,432. EQUITY PAYABLE UPON LIQUIDATION 560,253. GAIN ON EARLY RETIREMENT OF ESTATE CAPITAL CREDITS 3,853. CHANGE IN POST-RETIREMENT BENEFIT OBLIGATION -53,689. CURRENT YEAR MARGINS TO BE ALLOCATED TO MEMBERS 586,360. ADDITIONAL G&T MARGINS ALLOCATED 417,784. CHANGE IN DONATED CAPITAL 53. FORM 990, PART XI, LINE 2 THE IRS REQUIRES THE ALLOCATION OF CURRENT YEAR MARGINS TO BE REPORTED ON THE STATEMENT OF FUNCTIONAL EXPENSES LINE 4 AS BENEFITS PAID OR FOR MEMBERS. ALSO, INCLUDED IN THIS LINE ON THE STATEMENT OF FUNCTIONAL EXPENSES IS THE 2023 G&T RETIREMENTS RECEIVED AND ALLOCATED TO MEMBERS DURING 2024. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ALLOCATIONS OF CAPITAL CREDITS ARE NOT SHOWN AS EXPENSES ON THE COOPERATIVES'S STATEMENT OF ACTIVITIES BUT RATHER ARE ALLOCATED TO MEMBERS THROUGH EQUITY. THEREFORE, THE RECONCILIATION ABOVE IS NECESSARY TO SHOW THE DIFFERENCES BETWEEN THE IRS FORM 990 AND THE AUDITED FINANCIAL STATEMENTS. MEMBER TO MEMBER INC 22534 STATE HWY 86 PO BOX 207 CAMBRIDGE SPRINGS PA 16403 204718145 PROVIDE ASSISTANCE TO NEEDY INDIVIDUALS IN PAYING THEIR ELECTRIC BILLS PA 501(C)(3) 509(A)(1) NORTHWESTERN RURAL ELECTRIC COOPERATIVE ASSOCIATION INC 1 NORTHWESTERN SERVICE CORPORATION 22534 STATE HWY 86 PO BOX 207 CAMBRIDGE SPRINGS PA 16403 232895486 CONSULTING AND SALES ACTIVITIES PA NORTHWESTERN RURAL ELECTRIC COOPERATIVE ASSOCIATION INC C 1.00000 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 MEMBER TO MEMBER INC B 100575