2026-06-24T11:42:07-06:00 2025-12-31 475577310 MADDAD Accounting and Tax Services 7307 N Division St Ste 222 Spokane WA 99208 990 2025-01-01 810111221 Big Horn County Electric Cooperative Inc % Brett Nedens BIGH 4066652830 303 S Mitchell Ave Hardin MT 59034 BRETT NEDENS President 4066652830 2026-06-03 true MARK BURTON P03306227 3072480425 2026-06-24 2025 2025-03-06 01:10:19Z Derek Sorley 303 S Mitchell Ave Hardin MT 59034 9772924 false X www.bhcec.com X 1939 MT To supply electricity and services to members located within its boundries. 9 9 15 0 0 0 8659058 9714426 56481 58498 0 8715539 9772924 0 437453 420313 2349795 2406435 0 0 5769412 6672864 8556660 9499612 158879 273312 19393940 20632484 10870985 11821172 8522955 8811312 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 20 0 true 15 true false false false false false 9714426 58498 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 175029 0 61933 Jared Hebdon Foreman 43.00 0.00 X 127051 0 59186 Gabe Havener Foreman 44.00 0.00 X 124437 0 59162 Dustin Kruger Journeyman Lineman 46.00 0.00 X 125046 0 53301 Zack Zukowski Journeyman Lineman 45.00 0.00 X 120365 0 56182 Cole Kirschenmann Meter Technician 40.00 0.00 X 119219 0 56182 Ashley Gietzen Finance & Admin Manager 40.00 0.00 X 93120 0 54567 Brett Nedens President 1.00 0.00 X X 14131 0 0 Edward Watt Director 1.00 0.00 X 13846 0 0 Spencer Kehler Director 1.00 0.00 X 13771 0 0 Nengfeng Stevens Secretary 1.00 0.00 X X 13661 0 0 Lila Taylor Vice-President 1.00 0.00 X X 13571 0 0 Hale C Jeffers Jr Director 1.00 0.00 X 13571 0 0 Lamont Herman Director 1.00 0.00 X 13471 0 0 Jason Randall Director 1.00 0.00 X 10238 0 0 Todd Graham Director 1.00 0.00 X 1200 0 0 980289 0 400513 6 false true false Sales of electricity 221000 9607371 9607371 Other operating revenue 221000 107055 107055 9714426 58498 26852 31646 0 9772924 9741278 0 31646 420313 266477 1283035 373351 367030 116542 17006 13500 2274 165000 30334 13270 416778 1171005 103650 Cost of power 3981035 3981035 Transmission & distribution 511575 511575 Admin & general expenses 247437 247437 9499612 0 0 0 389912 205404 83020 106813 910923 1119327 515898 806150 234174 196036 39738078 21978455 16766754 17759623 493259 439131 19393940 20632484 933290 1163621 301348 336116 9358599 10025242 277748 296193 10870985 11821172 X 643676 732816 7879279 8078496 8522955 8811312 19393940 20632484 X 273312 15045 X false true X true false 71972 71972 1025031 739753 285278 2924254 2096821 827433 35716821 19141881 16574940 17759623 Consumer deposits 296193 296193 X 9772924 9772924 9772924 9079299 9079299 420313 420313 9499612 Part XII, Line 4b-Other expenses not included on Sch D but on 990 Retirement of capital credits $ 420,313 Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Cooperative had no unrelated business income during 2025 or 2024. The Cooperative has not identified any uncertain income tax positions that would jeopardize its tax-exempt status. X X false false false DEREK SORLEY General Manager 171744 1787 1498 47724 14209 236962 COLE KIRSCHENMANN Meter Technician 118872 162 185 28784 27398 175401 GABE HAVENER Foreman 124085 162 190 31652 27510 183599 JARED HEBDON Foreman 126699 162 190 31676 27510 186237 DUSTIN KRUGER Journeyman Lineman 124736 162 148 25903 27398 178347 ZACK ZUKOWSKI Journeyman Lineman 120055 162 148 28784 27398 176547 Members or stockholder classes and rights Part VI line 6 Members are businesses and individuals which receive electric service from the cooperative. Member election for additional members Part VI line 7a Each member of the Cooperative is entitled to vote in the election of the Board of Directors, 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 General Manager and staff review the form for accuracy and completeness. After the General Manager 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 Electric Cooperative Association (NRECA) performs an annual salary survey by job classification. The Board of Directors use these surveys to determine the salary guidelines for the General Manager. Other officer or key employee compensation Part VI line 15b Montana Electric Cooperative Association (MECA) and the National Rural Electric Cooperative Association (NRECA) performs an annual salary survey by job classification. The General Manager uses these surveys and the employment cost index to determine the range of salaries for exempt, non-union positions. The Cooperatives other employee salaries are established by a signed collectively bargained union contract. Governing documents etc available to public Part VI line 19 All governing documents, policies and financial reports (including the Form 7 and Form 990) are available upon request at the Cooperatives headquarters office. In addition, 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 Change in donated capital: $ 15,045