Nonprofit · EIN 81-0160950
LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC
Tax-exempt · SIDNEY, MT 59270
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $58,030,407 | $52,855,318 | $5,175,089 | $115,424,179 | $55,456,095 | $59,968,084 |
| December 31, 2024 | 990 | $48,685,321 | $44,108,592 | $4,576,729 | $106,372,065 | $51,558,610 | $54,813,455 |
| December 31, 2023 | 990 | $43,291,372 | $40,365,615 | $2,925,757 | $100,140,080 | $49,903,354 | $50,236,726 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $55,883,402
- Investment income
- $171,246
- Other revenue
- $1,975,759
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $2,389,835
- Compensation of officers, directors and key employees
- $1,009,909
- Other salaries and wages
- $101,761
- Salaries, compensation and benefits (total)
- $1,120,379
- Professional fundraising fees
- $0
- Legal fees
- $5,543
- Accounting fees
- $19,908
- Depreciation
- $4,288,265
Balance sheet and other
- Total assets, start of year
- $106,549,674
- Total assets, end of year
- $115,424,179
- Total liabilities, end of year
- $55,456,095
- Net assets, end of year
- $59,968,084
- Land, buildings and equipment
- $86,874,226
- Gross receipts
- $58,030,407
- Employees
- 37
- Volunteers
- 0
- Year formed
- 1937
- 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 |
|---|---|---|---|---|
| JASON BROTHEN | CEO Officer | 40 | $351,357 | $145,128 |
| CHRIS HILLESLAND | COO Officer | 40 | $189,498 | $95,567 |
| KELLY KEYSOR | OPERATIONS MANAGER Highest-paid employee | 40 | $175,911 | $92,974 |
| COREE CANDEE | CIO Officer | 40 | $167,599 | $90,051 |
| PAM WILCOXON | CFO Officer | 40 | $158,694 | $86,477 |
| KYLE KAVANAGH | IT Highest-paid employee | 40 | $157,379 | $67,384 |
| PRESTON LONG | LINEMAN Highest-paid employee | 40 | $137,868 | $68,647 |
| JESSE OBERGFELL | LINEMAN Highest-paid employee | 40 | $129,367 | $70,323 |
| COLE JANKOVSKY | LINEMAN Highest-paid employee | 40 | $133,675 | $52,460 |
| DENNIS NELSON | DIRECTOR Trustee or director | 7.4 | $13,250 | $33,445 |
| GREG RAUSCHENDORFER | VICE PRESIDENT Trustee or director, Officer | 11.02 | $10,500 | $33,445 |
| DENNIS SCHMIERER | SECRETARY Trustee or director, Officer | 4.54 | $8,750 | $33,445 |
| JAMES VITT | DIRECTOR Trustee or director | 4.12 | $4,500 | $33,445 |
| COLIN GARTNER | DIRECTOR Trustee or director | 4.09 | $3,500 | $33,445 |
| TIMOTHY FRANZEN | DIRECTOR Trustee or director | 3.17 | $3,000 | $33,445 |
1 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ALLEN THIESSEN | PRESIDENT Trustee or director, Officer | 4.19 | $10,000 | $14,083 |
990 for the year ended December 31, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JASON BROTHEN | CEO Officer | 40 | $268,124 | $122,824 |
| CHRIS HILLESLAND | COO Officer | 40 | $170,532 | $86,347 |
| KELLY KEYSOR | OPERATIONS MANAGER Highest-paid employee | 40 | $157,877 | $82,836 |
| COREE CANDEE | CIO Officer | 40 | $156,964 | $82,800 |
| KYLE KAVANAGH | IT Highest-paid employee | 40 | $142,713 | $57,293 |
| RYDER PETERSON | LINEMAN Highest-paid employee | 40 | $125,975 | $65,876 |
| BRYAN FRANCK | LINEMAN Highest-paid employee | 40 | $121,702 | $65,867 |
| COLE JANKOVSKY | LINEMAN Highest-paid employee | 40 | $128,019 | $49,367 |
| PAM WILCOXON | CFO Officer | 40 | $106,662 | $63,577 |
| GREG RAUSCHENDORFER | VICE PRESIDENT Trustee or director, Officer | 12.98 | $39,427 | $0 |
| DENNIS SCHMIERER | SECRETARY Trustee or director, Officer | 4.99 | $39,177 | $0 |
| DENNIS NELSON | DIRECTOR Trustee or director | 4.98 | $39,177 | $0 |
| JAMES VITT | DIRECTOR Trustee or director | 4.09 | $35,677 | $0 |
| COLIN GARTNER | DIRECTOR Trustee or director | 4.09 | $35,427 | $0 |
| TIMOTHY FRANZEN | DIRECTOR Trustee or director | 0.81 | $34,427 | $0 |
| ALLEN THIESSEN | PRESIDENT Trustee or director, Officer | 3.37 | $21,570 | $0 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON BROTHEN | CEO Officer | 40 | $243,818 |
| CHRIS HILLESLAND | COO Officer | 40 | $158,555 |
| KELLY KEYSOR | OPERATIONS M Highest-paid employee | 40 | $133,437 |
| COREY CANDEE | CIO Officer | 40 | $130,618 |
| KYLE KAVANAGH | EMPLOYEE Highest-paid employee | 40 | $126,103 |
| RYDER PETERSON | EMPLOYEE Highest-paid employee | 40 | $116,287 |
| JESSE OBERGFELL | LINEMAN Highest-paid employee | 40 | $113,756 |
| RICHARD GORDE | FOREMAN Highest-paid employee | 40 | $113,273 |
| DENNIS SCHMIERER | SECRETARY Trustee or director, Officer | 1 | $64,040 |
| DENNIS NELSON | TRUSTEE Trustee or director | 1 | $41,145 |
| GREG RAUSCHENDORFER | VICE PRESIDE Trustee or director, Officer | 1 | $37,895 |
| JAMES VITT | TRUSTEE Trustee or director | 1 | $33,645 |
| COLIN GARTNER | TRUSTEE Trustee or director | 1 | $33,399 |
| TIMOTHY FRANZEN | TRUSTEE Trustee or director | 1 | $33,145 |
| ALLEN THIESSEN | PRESIDENT Trustee or director, Officer | 1 | $19,755 |
Address and contacts
- Address (IRS master file)
- PO BOX 1047, SIDNEY, MT 59270-1047
- In care of
- % BO KINDOPP
- Principal officer (990 for 2025)
- ALLEN THIESSEN, PO BOX 1047, SIDNEY, MT 59270
- Signed the 990
- ALLEN THIESSEN, PRESIDENT
- Phone
- (406) 488-1602
- Website
- LYREC.COM
- Return prepared by
- SUMMERS MCNEA & CO PC
Mission
TO PROVIDE ELECTRICITY TO THE MEMBERS OF THE COOPERATIVE.
Program accomplishments
- RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL POWER AND UTILITIESSERVICES TO APPROXIMATELY 2,449 MEMBERS IN THE EASTERN PORTION OFMONTANA.
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
- 81-0160950
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $115,424,179
- Income (IRS master file)
- $58,030,407
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $58,030,407 | $52,855,318 | $115,424,179 | XML |
| 990 | December 2024 | $48,685,321 | $44,108,592 | $106,372,065 | XML |
| 990 | December 2023 | $43,291,372 | $40,365,615 | $100,140,080 | XML |
| 990 | December 2022 | $35,074,052 | $33,207,575 | $89,919,602 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 81-0160950).
Questions about LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC
- What is the EIN of LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC?
- The employer identification number (EIN) of LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC is 81-0160950.
- Is LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1940.
- Are donations to LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION 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 LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION 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 LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION 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 LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names ALLEN THIESSEN.
- Who are the officers and directors of LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 16 people; 16 received compensation from the organization, the highest $351,357 (JASON BROTHEN, CEO).
- How much revenue does LOWER YELLOWSTONE RURAL ELECTRIC ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $58,030,407, expenses of $52,855,318 and total assets of $115,424,179 at year end.
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