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Nonprofit · EIN 42-1136321

ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES

Tax-exempt · ANDALUSIA, AL 36421

Financials

$3K$16K2023$7K$6002024$47K$4K2025
Revenue Expenses · by fiscal year end
Financials of ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$46,860$3,750$43,110$214,568$0$214,568
December 31, 2024990$6,769$600$6,169$171,458$0$171,458
December 31, 2023990$2,874$16,287-$13,413$165,289$0$165,289
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Program service revenue
$37,942
Investment income
$8,918

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$600
Occupancy
$3,150
Program services (functional)
$3,750

Balance sheet and other

Total assets, start of year
$171,458
Total assets, end of year
$214,568
Total liabilities, end of year
$0
Net assets, end of year
$214,568
Cash, savings and investments
$214,568
Gross receipts
$46,860

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Rob SmithChair1$0
Bret YearyVice Chair1$0
Jamie WaiteSecretary Treasurer2$0
Dan WalshDirector1$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Rob SmithChair
Trustee or director, Officer
1$0
Bret YearyVice Chair
Trustee or director, Officer
1$0
Jamie WaiteSecretary Treasurer
Trustee or director, Officer
2$0
Dan WalshDirector
Trustee or director
1$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Dan WalshDirector
Trustee or director
1$0
Jamie WaiteSecretary Treasurer
Trustee or director, Officer
2$0
Rob SmithChair
Trustee or director, Officer
1$0
Bret YearyVice Chair
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
2027 E THREE NOTCH ST, ANDALUSIA, AL 36421-2427
In care of
% JAMIE WAITE
Signed the 990-EZ
JAMIE WAITE, Treasurer
Phone
(334) 427-3332
Return prepared by
Capstone Accounting & Advisors LLC

Mission

Educating Coop Members

990-EZ for the year ended December 31, 2025

Program accomplishments

  • The primary purpose of the AREGC is to educate generating cooperatives and their employees on technical issues related to providing electricity to our member owners.
    Expenses $3,750

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
42-1136321
Tax-exempt status
501(c)(6): Business league or chamber of commerce
Donations deductible
No
Exempt since
1983
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$214,568
Income (IRS master file)
$46,860

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$46,860$3,750$214,568IRS
990December 2024$6,769$600$171,458IRS
990December 2023$2,874$16,287$165,289XML
990December 2022$231,604$157,740$178,702IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-1136321).

Questions about ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES

What is the EIN of ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES?
The employer identification number (EIN) of ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES is 42-1136321.
Is ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1983.
Are donations to ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does ASSOCIATION OF RURAL ELECTRIC GENERATING COOPERATIVES have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $46,860, expenses of $3,750 and total assets of $214,568 at year end.

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