2026-06-29T15:01:54-04:00 2025-12-31 351679361 LEONARD J ANDORFER & CO LLP 110 W BERRY STREET STE 2202 FORT WAYNE IN 468022311 990 2025-01-01 350687680 STEUBEN COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION STEU 2606653563 P O BOX 359 ANGOLA IN 46703 STEVE KAHLE CEO 2606653563 2026-06-01 true MARK J ANDORFER CPA P00017582 2604239405 2026-06-01 2025 2025-03-06 01:10:19Z STEVE KAHLE P O BOX 359 ANGOLA IN 46703 32500482 false X WWW.REMCSTEUBEN.COM X 1937 IN ELECTRIC COOPERATIVE 9 9 41 0 0 30196066 31411051 21835 21783 1076475 1067648 31294376 32500482 0 0 3260691 3832652 0 0 25320533 25588895 28581224 29421547 2713152 3078935 76297082 78152064 50822382 49901514 25474700 28250550 ELECTRIC COOPERATIVE false false DISTRIBUTION OF ELECTRICITY AND RELIABLE HIGH SPEED INTERNET TO RURAL CUSTOMERS false false true false false false false false false true true false false true true true true false false false false false false false false false false false true false false false false false false false false false false false true false false true 12 0 true 41 true false false false false false 31411051 1089431 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X STEVE SMITH 2606653563 1212 S WAYNE ANGOLA IN 46703 GARY SHOUGH PRES 5.50 X X 17600 0 0 LARRY JACK V PRES 2.20 X X 8700 0 0 SAMUEL GUS REED SEC/TREAS 4.80 X X 11400 0 0 KYLE STOCKWELL DIRECTOR 3.20 X 6500 0 0 MARC NELSON DIRECTOR 3.50 X 11800 0 0 CARTER SNIDER DIRECTOR 6.30 X 10500 0 0 MICHAEL KURTZ DIRECTOR 9.40 X 8100 0 0 KEITH KELLER DIRECTOR 5.60 X 7400 0 0 NEASA KALME DIRECTOR 3.50 X 7900 0 0 KEVIN KEISER CEO 50.00 X 268842 0 4460 DAVID SHORT DIRECTOR OF 40.00 X 131649 0 4127 DUSTIN EVERETTS DIRECTOR OF 40.00 X 142087 0 3306 BRADEN NICHOLS LINEMAN 40.00 X 132009 0 366 STEVE SMITH CFO 40.00 X 142475 0 4127 DAYLON ULRICH LINEMAN 40.00 X 124111 0 0 1031073 16386 6 false true false SALE OF ELECTRICITY 221000 31411051 31411051 31411051 21783 21783 PATRONAGE CREDITS 221000 1063875 1063875 MISCELLANEOUS 517000 3773 3773 1067648 32500482 32474926 25556 363202 4000 1817401 747388 657780 242881 4975 19250 2388 148745 131852 280292 2297330 2961136 79950 COST OF POWER 18026508 ADMINISTRATIVE 1236919 TAXES OTHER THAN INCOME 249437 SELLING & CUST ACCT EXPEN 119010 31103 29421547 0 0 0 246686 561804 829587 746856 2856316 3001679 496456 483351 216339 303565 83274889 20930109 61637074 62344780 10014254 10709659 370 370 76297082 78152064 1741435 1764039 47029147 46076871 2051800 2060604 50822382 49901514 X 223340 225440 2225999 2249727 23025361 25775383 25474700 28250550 76297082 78152064 X 3078935 -303085 X false true X true false 2000 2000 2000 true INDIANA FORE 8888 KEYSTONE CROSSING STE 1600 INDIANAPOLIS IN 46240 351998087 2000 62871 62871 2794137 1273303 1520834 80417881 19656806 60761075 62344780 51404 C INVESTMENT IN ASSOC ORGANIZATION 10658255 C 10709659 ACCRUED INTEREST 396759 CONSUMER DEPOSITS 389590 ADVANCED BILLING 372764 POST RETIREMENT BENEFITS 290940 ACCRUED PAYROLL 251554 ACCRUED TAXES 248218 PATRONAGE CAPITAL PAYABLE 50592 EMPLOYEE WITHHOLDINGS 33704 401K PAYABLE 14203 OPERATION ROUNDUP PAY 6198 OTHER DEFERRED CREDITS 5881 OTHER 201 2060604 X 32500482 32500482 32500482 29421547 29421547 29421547 SCHEDULE D, PAGE 3, PART X THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTIONS 501(C)(12) OF THE INTERNAL REVENUE CODE. THE CORPORATION HAS ADOPTED FASB ASC 740-10-25, AND DETERMINED NO MATERIAL UNRECOGNIZED TAX BENEFITS OR LIABILITIES EXIST AS OF DECEMBER 31, 2025 AND 2024. THE ADOPTION OF FASB ASC 740-10-25 DID NOT IMPACT THE CORPORATION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. IF APPLICABLE, THE CORPORATION WILL RECOGNIZE INTEREST AND PENALTIES RELATED TO UNDERPAYMENT OF INCOME TAXES AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2025 AND 2024, THE CORPORATION HAD NO AMOUNTS RELATED TO UNRECOGNIZED INCOME TAX BENEFITS AND NO AMOUNTS RELATED TO ACCRUED INTEREST AND PENALTIES. THE CORPORATION DOES NOT ANTICIPATE ANY SIGNIFICANT CHANGES TO UNRECOGNIZED INCOME TAX BENEFITS OVER THE NEXT YEAR. THE CORPORATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY FEDERAL OR STATE AGENCIES FOR YEARS BEFORE 2022. false false false KEVIN KEISER CEO 268842 4460 273302 FORM 990, PAGE 6, PART VI, LINE 6 ALL USERS OF UTILITY ARE MEMBERS OF REMC. FORM 990, PAGE 6, PART VI, LINE 7A BOARD OF DIRECTORS ARE ELECTED BY MEMBERS ON ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 7B ITEMS SUBJECT TO MEMBER APPROVAL ARE VOTED ON AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT THE MONTHLY MEETING PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY BOARD. BOARD TAKES CORRECTIVE ACTION FOR ALL CONFLICTS OF INTEREST. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A SALARY INCREASES ARE ESTABLISHED USING THE FOLLOWING: COMPENSATION COMMITTEE, REFERENCE TO THE NRECA NATIONAL COMPENSATION SURVEY, AND FINALLY APPROVAL BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B SALARY INCREASES ARE ESTABLISHED USING THE FOLLOWING: COMPENSATION COMMITTEE, REFERENCE TO THE NRECA NATIONAL COMPENSATION SURVEY, AND FINALLY APPROVAL BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE AT ANNUAL MEETING AND UPON REQUEST. FORM 990, PART XI, LINE 9 MEMBERSHIPS 2,100 TRANSFERS 18,932 INCOME FROM SUBSIDIARY 0 UNRECOGNIZED RETIREMENT LOSS -15,737 TRANSFERS 0 LOSS FROM SUBSIDIARY -3,311 PATRONAGE CAPITAL REFUNDS -305,069 TOTAL -303,085 RE-COMM INC PO BOX 359 ANGOLA IN 46703 352232222 TELE/INTER IN STEUBEN COUNTY REMC C CORP 95 81797 1.00000 false true false false true false false false false false false false false false false true false false false false RE-COMM INC A