2025-07-11T11:31:37+00:00 2024-12-31 440160260 Forvis Mazars LLP PO Box 3667 Little Rock AR 722033667 990 2024-01-01 236291530 Pennsylvania Rural Electric Association PENN 7172335704 PO BOX 1266 Harrisburg PA 171081266 L KATRICE SIMPSON VP - FINANCE AND ACCOUNTING 7172335704 2025-07-11 true true Chris Doolittle P00372860 5013721040 2025-07-11 2024 2025-03-06 01:10:19Z PREA Stephen M Brame PO BOX 1266 Harrisburg PA 171081266 5326619 false X PREA.COM X 1942 PA PROVIDES LEGAL SERVICES; FEDERAL/STATE LEGISLATIVE AND REGULATORY REPRESENTATION; JOB TRAINING AND SAFETY EDUCATION FOR MEMBER COOPS; AND COMMUNICATION SERVICES. 14 14 0 0 375330 0 0 4798213 5323225 4955 3142 1003 252 4804171 5326619 2760 0 0 0 250844 265003 0 0 0 5040700 5204945 5294304 5469948 -490133 -143329 1523115 1443661 814579 878454 708536 565207 PREA PROVIDES LEGAL SERVICES; FEDERAL/STATE LEGISLATIVE AND REGULATORY REPRESENTATION; JOB TRAINING AND SAFETY EDUCATION FOR MEMBER COOPERATIVES; AND COMMUNICATION SERVICES WITH MEMBERS, EMPLOYEES AND DIRECTORS. false false PENN LINES MAGAZINE - PUBLICATION AND DISTRIBUTION OF PENN LINES MAGAZINE TO CONSUMERS OF 12 MEMBER RURAL ELECTRIC COOPERATIVES. THIS INCLUDED OVER 2 MILLION ISSUES DISTRIBUTED FOR THE ENTIRE YEAR, OR ALMOST 170,000 PER MONTH. PENN LINES FOCUSES ON RURAL ISSUES, ECONOMIC AND COMMUNITY DEVELOPMENT, HEALTH AND EDUCATION CONCERNS, BETTER AND MORE EFFICIENT USES OF ELECTRICITY, AS WELL AS HUMAN INTEREST PROFILES. JOB TRAINING AND SAFETY - THE JOB TRAINING & SAFETY (JT&S) TEAM PROVIDES COMPLIANCE AND SAFETY EDUCATION FOR ITS 14 MEMBER COOPERATIVES. IN 2024, IT ACCOMPLISHED THIS THROUGH 111 DAYS OF SAFETY MEETINGS CONDUCTED BY JT&S STAFF THROUGHOUT THE YEAR. THE MEETINGS INCLUDED UPDATED OSHA COMPLIANCE TRAINING AND REQUIRED REGULATORY SAFETY TRAINING. SAFETY MEETINGS VARY FROM 2 TO 9 MEETINGS PER COOPERATIVE, DEPENDING ON THE SIZE AND REQUESTS FROM EACH COOPERATIVE. JT&S ALSO CONDUCTED 18 TRAINING SCHOOLS THAT RANGED FROM 3 DAYS TO 2 WEEKS IN LENGTH. PREA MEMBER SERVICES INCLUDE - LEGAL, FEDERAL/STATE LEGISLATIVE AND REGULATORY REPRESENTATION, AND COMMUNICATIONS WITH MEMBERS, EMPLOYEES AND DIRECTORS. 0 false false false false true false false false true false true false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true true false false false true 33 0 true 0 true true false false false false false false false X 14 14 false true false false true true true true true false false false true true true true true true false false false false X L KATRICE SIMPSON 7172335704 PO BOX 1266 HARRISBURG PA 171081266 Barbara Miller Secretary 10.0 0.0 X X 18927 0 0 Leroy Walls Chairman 13.0 0.0 X X 22807 0 0 S Eugene Herritt Treasurer 10.0 0.0 X X 19897 0 0 Timothy D Burkett Vice Chairman 10.0 0.0 X X 20168 0 0 Alfred G Calkins Director 5.0 0.0 X 17957 0 0 Althea Smith Director 5.0 0.0 X 18927 0 0 Ann B Henderson Director 5.0 0.0 X 18927 0 0 Don E Hoenstine Director 5.0 0.0 X 18927 0 0 Earl J Koon Director 5.0 0.0 X 14156 0 0 Edgar Burris Jr Director 5.0 0.0 X 18927 0 0 Gary L Hennip Director 5.0 0.0 X 18927 0 0 James R Shope Director 5.0 0.0 X 11699 0 0 Joshua C Sechler Director 5.0 0.0 X 17957 0 0 Leroy A Barnes Director 5.0 0.0 X 17957 0 0 Lisa Chausse Director 5.0 0.0 X 4771 0 0 Wayne Farabaugh Director 5.0 0.0 X 4072 0 0 265003 0 0 0 false false false CONTINENTAL ELECTRIC COOP SERVICES INC PO BOX 1266 HARRISBURG PA 171081266 ADMIN SUPPORT SERVICES 3557589 LSC COMMUNICATIONS LLC 4101 WINFIELD ROAD WARRENVILLE IL 60555 PRINTING SERVICES 245452 2 0 0 0 0 0 0 0 0 MEMBERSHIP ASSESSMENTS 813920 2667153 2667153 0 0 PENN LINES MAGAZINE 541890 1608652 1233574 375078 0 JOB TRAINING AND SAFETY PROGRAMS 624310 962250 962250 0 0 OTHER COOPERATIVE MEMBER INCOME 900099 50612 50612 0 0 PENN LINES COMMUNICATION WORKSHOP 900099 27000 27000 0 0 7558 7558 0 0 5323225 3142 0 0 3142 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PA NJ RURAL ELECTRIC COMM SVC NETWORK 511120 252 0 252 0 0 0 0 0 252 5326619 4948147 375330 3142 0 0 0 0 265003 0 0 0 0 0 3027769 67867 46518 0 0 0 0 0 35910 46514 0 166256 200045 0 59057 0 0 62501 86149 PRINTING & PUBLICATIONS 1097944 JT&S PROGRAM EXPENSE 126245 MEMBER RELATIONS 77211 DUES & SUBSCRIPTIONS 32343 72616 5469948 744428 526267 300874 300874 0 0 241117 399510 0 0 0 0 0 0 0 0 131917 107990 136082 114562 17279 21520 0 0 0 0 0 0 87500 87500 1523115 1443661 38445 21607 0 0 94852 84429 0 0 319610 316780 0 0 0 0 0 0 361672 455638 814579 878454 X 708536 565207 0 0 0 0 0 0 0 0 708536 565207 1523115 1443661 -143329 0 0 0 0 0 X false true true false true false false false true X 0 0 0 0 0 0 0 0 0 0 0 0 136082 114562 21520 0 0 0 0 21520 DUE FROM AFFILIATED ORG 87500 87500 Federal Income Taxes DUE TO ADMINISTRATIVE SERVICES 455638 455638 5326619 0 0 0 0 0 5326619 0 0 0 5326619 5469948 0 0 0 0 0 5469948 0 0 0 5469948 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part IV, Line 2b Explanation of escrow agreement PENNSYLVANIA RURAL ELECTRIC ASSOCIATION (PREA) HOLDS CUSTODIAL FUNDS IN BANK ACCOUNTS AND INVESTMENTS ON BEHALF (AND FOR THE BENEFIT OF) ITS RELATED PARTY, THE PENNSYLVANIA RURAL ELECTRIC ASSOCIATION SCHOLARSHIP TRUST FUND (FUND), A TAX-EXEMPT NON-OPERATING FOUNDATION. PREA ADMINISTERS THESE ACCOUNTS ON BEHALF OF THE FUND SINCE THE FUND DOES NOT HAVE ITS OWN STAFF. BEGINNING BALANCE HELD $319,610 ADDITIONS DURING THE YEAR $15,370 DISTRIBUTIONS DURING THE YEAR $(18,200) --------------------------------------------------------------------- BALANCE HELD AT YEAR END $316,780 Form 990, Part VI, Line 15 A&B PENNSYLVANIA RURAL ELECTRIC ASSOCIATION (PREA) DOES NOT EMPLOY OR COMPENSATE ANY OPERATING OFFICERS, KEY EMPLOYEES, OR TOP MANAGEMENT OFFICIALS. ALL OPERATING OFFICERS ARE EMPLOYED AND COMPENSATED BY AN UNRELATED MANAGEMENT COMPANY. Form 990, Part VI, Line 3 Delegation of management duties AN UNRELATED MANAGEMENT COMPANY EMPLOYS AND COMPENSATES THE PERSONS PROVIDING SERVICES TO PENNSYLVANIA RURAL ELECTRIC ASSOCIATION. Form 990, Part VI, Line 6 Classes of members or stockholders PREA, AS A SECTION 501(C)(6) MEMBERSHIP ORGANIZATION, BY DEFINITION, IS COMPOSED OF MEMBERS. SINCE 1942, PREA HAS SERVED AS THE UNIFIED VOICE FOR ELECTRIC COOPERATIVES IN PENNSYLVANIA AND NEW JERSEY. THESE MEMBER-OWNED ENTITIES PROVIDE POWER AND OTHER SERVICES WITHIN THEIR RESPECTIVE SERVICE TERRITORIES. PREA IS A NON-PROFIT, SERVICE ORGANIZATION HEADQUARTERED IN HARRISBURG, PA., AND IS GOVERNED BY A 14-MEMBER BOARD OF DIRECTORS - ONE DIRECTOR FROM EACH MEMBER COOPERATIVE. AT THE DISTRIBUTION MEMBER COOPERATIVE LEVEL, EACH COOPERATIVE HAS A PROCESS TO ELECT A DIRECTOR FROM THEIR OWN BOARD TO BE A NOMINEE TO THE PREA BOARD. THE MEMBER DELEGATES THEN VOTE TO ACCEPT OR REJECT THE NOMINEE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body PREA, AS A SECTION 501(C)(6) MEMBERSHIP ORGANIZATION, BY DEFINITION, IS COMPOSED OF MEMBERS. SINCE 1942, PREA HAS SERVED AS THE UNIFIED VOICE FOR ELECTRIC COOPERATIVES IN PENNSYLVANIA AND NEW JERSEY. THESE MEMBER-OWNED ENTITIES PROVIDE POWER AND OTHER SERVICES WITHIN THEIR RESPECTIVE SERVICE TERRITORIES. PREA IS A NON-PROFIT, SERVICE ORGANIZATION HEADQUARTERED IN HARRISBURG, PA., AND IS GOVERNED BY A 14-MEMBER BOARD OF DIRECTORS - ONE DIRECTOR FROM EACH MEMBER COOPERATIVE. AT THE DISTRIBUTION MEMBER COOPERATIVE LEVEL, EACH COOPERATIVE HAS A PROCESS TO ELECT A DIRECTOR FROM THEIR OWN BOARD TO BE A NOMINEE TO THE PREA BOARD. THE MEMBER DELEGATES THEN VOTE TO ACCEPT OR REJECT THE NOMINEE. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE BOARD OF DIRECTORS HAS COMPLETE AUTONOMY WITH RESPECT TO MOST DECISIONS. SOME ITEMS HOWEVER ARE RESERVED FOR APPROVAL BY THE MEMBERS. FOR EXAMPLE THE DECISION TO UNDERTAKE NEW DEBT OR FINANCING OR A DECISION TO DISSOLVE THE ORGANIZATION ARE BOTH RESERVED FOR A VOTE OF THE MEMBERS. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING AND TAX CONSULTING FIRM. THE DRAFT FORM 990 IS REVIEWED BY PREA'S MANAGEMENT AND IS THEN SUBMITTED TO THE GOVERNING BODY FOR COMMENTS AND QUESTIONS PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy DIRECTORS - PRIOR TO A MEMBER DELEGATE BEING SWORN INTO THE POSITION AS A PREA DIRECTOR, THE CANDIDATE TAKES AN OATH THAT ADDRESSES CONFLICTS OF INTEREST AND FIDUCIARY RESPONSIBILITIES. THE CANDIDATE RECEIVES THE ETHICS POLICY AT THAT TIME. ALL DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN THE DISCLOSURE OF INTEREST FORM EVERY YEAR. OFFICERS AND EMPLOYEES - ALL MANAGEMENT COMPANY EMPLOYEES, INCLUDING NEW EMPLOYEES, WHO WORK ON PREA MATTERS RECEIVE A COPY OF PREA'S ETHICS POLICY, WHICH ADDRESSES CONFLICTS OF INTEREST. PREA ALSO HAS A SEPARATE DISCLOSURE OF INTEREST POLICY AND WHISTLEBLOWER POLICY. THE MANAGEMENT COMPANY EMPLOYEES WHO WORK ON PREA MATTERS RECEIVE PERIODIC REVIEWS AND UPDATED ETHICS-RELATED POLICIES WHEN THEY ARE AMENDED. THE MANAGEMENT COMPANY EMPLOYEES WITH THE ABILITY TO SIGN, CONTROL, OR INFLUENCE CONTRACTS ARE OBLIGATED TO COMPLETE AND SIGN THE DISCLOSURE OF INTEREST FORM EVERY YEAR. Form 990, Part VI, Line 19 Required documents available to the public PREA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. Form 990, Part VIII, Line 2f Other Program Service Revenue DIRECTORY REVENUE - Total Revenue: 7558, Related or Exempt Function Revenue: 7558, Unrelated Business Revenue: 0, Revenue Excluded from Tax Under Sections 512, 513, or 514: 0; PREA SCHOLARSHIP TRUST FUND PO BOX 1266 HARRISBURG PA 17108 261392600 SCHOLARSHIPS PA 501(c)(3) PF PREA true false false false false false false false false false false false false false true false false false true true