Nonprofit · EIN 81-0109712
BEARTOOTH ELECTRIC COOPERATIVE INC
Tax-exempt · RED LODGE, MT 59068
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $10,154,642 | $10,212,355 | -$57,713 | $21,621,588 | $11,326,362 | $10,295,226 |
| December 31, 2024 | 990 | $9,994,508 | $9,801,777 | $192,731 | $22,014,049 | $11,661,110 | $10,352,939 |
| December 31, 2023 | 990 | $9,780,491 | $9,538,132 | $242,359 | $21,076,944 | $10,916,736 | $10,160,208 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $10,093,246
- Investment income
- $38,375
- Net rental income
- $12,031
- Other revenue
- $23,021
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $505,161
- Compensation of officers, directors and key employees
- $503,016
- Other salaries and wages
- $178,807
- Salaries, compensation and benefits (total)
- $711,816
- Professional fundraising fees
- $0
- Legal fees
- $77,414
- Accounting fees
- $14,000
- Depreciation
- $1,218,150
Balance sheet and other
- Total assets, start of year
- $22,014,049
- Total assets, end of year
- $21,621,588
- Total liabilities, end of year
- $11,326,362
- Net assets, end of year
- $10,295,226
- Land, buildings and equipment
- $17,232,262
- Gross receipts
- $10,154,642
- Employees
- 22
- Volunteers
- 0
- Year formed
- 1941
- State of legal domicile
- MT
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PATRICK PATTERSON | GENERAL MANAGER Officer | 42.56 | $210,091 | $82,485 |
| GUY BEHRENT | LINEMAN Highest-paid employee | 43.37 | $134,997 | $73,697 |
| SAMUEL WALKOWIAK | LINEMAN Highest-paid employee | 42.03 | $126,721 | $73,697 |
| JAMES AVENT | LINEMAN Highest-paid employee | 42.71 | $126,842 | $71,705 |
| WILLAM K ENTENMANN | OPERATIONS MANAGER Highest-paid employee | 43.07 | $136,258 | $61,706 |
| SARAH GRAVES | MANAGER OF FINANCE AND ADMINISTRATION Officer | 47.8 | $119,920 | $40,370 |
| TYLER GRONBECK | LINEMAN Highest-paid employee | 43.45 | $128,058 | $31,485 |
| JIM NEU | PRESIDENT Trustee or director, Officer | 4.62 | $11,200 | $0 |
| WILLIAM PASCOE | VICE PRESIDENT Trustee or director, Officer | 5.64 | $7,050 | $0 |
| RALPH LEWIS | DIRECTOR Trustee or director | 1.57 | $6,750 | $0 |
| MIKE SPECHT | DIRECTOR Trustee or director | 2.71 | $6,100 | $0 |
| DANIEL YATES | SECRETARY TREASURER Trustee or director, Officer | 2.17 | $6,025 | $0 |
| ROXIE MELTON | DIRECTOR (PART YEAR) Trustee or director | 1.21 | $4,250 | $0 |
| ELIZABETH JANE KLAPMEIER | DIRECTOR (PART YEAR) Trustee or director | 1 | $3,600 | $0 |
| ARLEEN BOYD | DIRECTOR (PART YEAR) Trustee or director | 1.42 | $2,625 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN CHANDLER | DIRECTOR (PART YEAR) Trustee or director | 1.4 | $2,550 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PATRICK PATTERSON | GENERAL MANAGER Officer | 40 | $192,640 | $54,396 |
| GUY BEHRENT | LINEMAN Highest-paid employee | 40 | $138,135 | $69,514 |
| SAMUEL WALKOWIAK | LINEMAN Highest-paid employee | 40 | $128,806 | $69,514 |
| JAMES AVENT | LINEMAN Highest-paid employee | 40 | $127,919 | $67,656 |
| TYLER GRONBECK | LINEMAN Highest-paid employee | 40 | $131,995 | $35,471 |
| JAMES C PIHL | LINEMAN Highest-paid employee | 40 | $124,581 | $36,270 |
| SARAH GRAVES | ACCOUNTANT Officer | 40 | $108,564 | $29,924 |
| ROXIE MELTON | SECRETARY TREASURER Trustee or director, Officer | 5 | $12,500 | $0 |
| JIM NEU | PRESIDENT Trustee or director, Officer | 3.73 | $8,375 | $0 |
| WILLIAM PASCOE | VICE PRESIDENT Trustee or director, Officer | 5.73 | $6,500 | $0 |
| DANIEL YATES | DIRECTOR Trustee or director | 1.38 | $5,250 | $0 |
| RALPH LEWIS | DIRECTOR Trustee or director | 1.67 | $4,750 | $0 |
| ARLEEN BOYD | DIRECTOR Trustee or director | 6.42 | $4,375 | $0 |
| DANIEL DUTTON | DIRECTOR Trustee or director | 2.04 | $3,375 | $0 |
| MIKE SPECHT | DIRECTOR Trustee or director | 0.92 | $1,625 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| GUY BEHRENT | LINEMAN Highest-paid employee | 40 | $130,416 | $68,009 |
| SAMUEL WALKOWIAK | LINEMAN Highest-paid employee | 40 | $122,217 | $68,009 |
| KEVIN P OWENS | GENERAL MANAGER Officer | 40 | $148,860 | $39,875 |
| TRAVIS BARKER | LINEMAN Highest-paid employee | 40 | $123,138 | $65,012 |
| JAMES AVENT | LINEMAN Highest-paid employee | 40 | $120,196 | $66,180 |
| JAMES C PIHL | LINEMAN Highest-paid employee | 40 | $117,807 | $34,912 |
| PATRICK PATTERSON | GENERAL MANAGER Officer | 40 | $96,963 | $32,221 |
| BRAD PROPHET | ACCOUNTANT Officer | 40 | $57,235 | $28,680 |
| KRISTIN MARSHALL | ACCOUNTANT Officer | 40 | $65,333 | $0 |
| JIM NEU | PRESIDENT Trustee or director, Officer | 3.68 | $8,875 | $0 |
| RALPH LEWIS | DIRECTOR Trustee or director | 2.79 | $7,750 | $0 |
| ROXIE MELTON | SECRETARY TREASURER Trustee or director, Officer | 5.64 | $7,300 | $0 |
| DANIEL DUTTON | DIRECTOR Trustee or director | 3.96 | $7,050 | $0 |
| WILLIAM PASCOE | VICE PRESIDENT Trustee or director, Officer | 7.5 | $6,875 | $0 |
| ARLEEN BOYD | DIRECTOR Trustee or director | 4.55 | $6,600 | $0 |
| DANIEL YATES | DIRECTOR Trustee or director | 1.32 | $3,875 | $0 |
| SARAH GRAVES | ACCOUNTANT Officer | 40 | $1,817 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1110, RED LODGE, MT 59068-1110
- Principal officer (990 for 2025)
- JAMES E NEU, 1306 NORTH BROADWAY, RED LODGE, MT 58068
- Signed the 990
- JAMES E NEU, PRESIDENT
- Phone
- (406) 446-2310
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA AND NORTHERN WYOMING.
Program accomplishments
- RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL SERVICES TO 5,200 PATRONS AND MEMBERS LOCATED IN CENTRAL MONTANA AND NORTHERN WYOMING.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0109712
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1953
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $21,621,588
- Income (IRS master file)
- $10,154,642
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $10,154,642 | $10,212,355 | $21,621,588 | XML |
| 990 | December 2024 | $9,994,508 | $9,801,777 | $22,014,049 | IRS |
| 990 | December 2023 | $9,780,491 | $9,538,132 | $21,076,944 | XML |
| 990 | December 2022 | $9,977,016 | $9,557,877 | $19,841,892 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 81-0109712).
Questions about BEARTOOTH ELECTRIC COOPERATIVE INC
- What is the EIN of BEARTOOTH ELECTRIC COOPERATIVE INC?
- The employer identification number (EIN) of BEARTOOTH ELECTRIC COOPERATIVE INC is 81-0109712.
- Is BEARTOOTH ELECTRIC COOPERATIVE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1953.
- Are donations to BEARTOOTH ELECTRIC COOPERATIVE INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BEARTOOTH ELECTRIC COOPERATIVE INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BEARTOOTH ELECTRIC COOPERATIVE INC 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 BEARTOOTH ELECTRIC COOPERATIVE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BEARTOOTH ELECTRIC COOPERATIVE INC?
- The 990 for the year ended December 31, 2025 names JAMES E NEU.
- Who are the officers and directors of BEARTOOTH ELECTRIC COOPERATIVE INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 16 received compensation from the organization, the highest $210,091 (PATRICK PATTERSON, GENERAL MANAGER).
- How much revenue does BEARTOOTH ELECTRIC COOPERATIVE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $10,154,642, expenses of $10,212,355 and total assets of $21,621,588 at year end.
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