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Nonprofit · EIN 81-0166465

MID YELLOWSTONE ELECTRIC CO-OP INC

Tax-exempt · HYSHAM, MT 59038

Financials

$3.9M$3.7M2023$4.2M$4M2024$4.4M$4.3M2025
Revenue Expenses · by fiscal year end
Financials of MID YELLOWSTONE ELECTRIC CO-OP INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$4,411,758$4,256,812$154,946$12,919,424$5,178,959$7,740,465
December 31, 2024990$4,208,439$4,023,391$185,048$11,656,261$4,070,742$7,585,519
December 31, 2023990$3,867,096$3,731,063$136,033$10,772,043$3,371,572$7,400,471
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$4,326,949
Investment income
$12,394
Net rental income
$6,821
Other revenue
$72,415

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$251,564
Compensation of officers, directors and key employees
$410,638
Other salaries and wages
$379,193
Salaries, compensation and benefits (total)
$1,071,341
Professional fundraising fees
$0
Legal fees
$2,556
Accounting fees
$9,750
Occupancy
$16,957
Travel
$144,333
Depreciation
$506,844

Balance sheet and other

Total assets, start of year
$11,656,261
Total assets, end of year
$12,919,424
Total liabilities, end of year
$5,178,959
Net assets, end of year
$7,740,465
Land, buildings and equipment
$10,964,800
Gross receipts
$4,421,737
Employees
10
Volunteers
0
Year formed
1939
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.

NameTitleHours / weekCompensationOther / benefits
KENNETH L ROLANDSONCOO
Officer
40$132,156$76,308
DAREN J REDERLINEMAN
Highest-paid employee
40$109,674$56,543
MARJORIE W CUNNINGHAMCFO
Officer
40$88,550$61,324
TRENT A PERKINSLINEMAN
Highest-paid employee
40$114,134$35,061
JOHN M CUNNINGHAMLINEMAN
Highest-paid employee
40$105,981$42,361
BRENT R BATTENFELDLINEMAN
Highest-paid employee
40$109,267$21,096
REESE E STAHLTRUSTEE
Trustee or director
3$10,500$0
DENNIS R JOHNSONTRUSTEE
Trustee or director
4$8,900$0
JOSEPH J SCHIFFERTRUSTEE- VICE PRESIDENT
Trustee or director, Officer
4$8,050$0
JAMES ALLEN BAUETRUSTEE-SECRETARY TREASURE
Trustee or director, Officer
3$7,300$0
TIMOTHY J FULTONTRUSTEE-PRESIDENT
Trustee or director, Officer
3$6,450$0
RICHARD E PINKERTONTRUSTEE
Trustee or director
2$6,450$0
STEVEN F NILETRUSTEE
Trustee or director
1$4,650$0
JASON A BROTHENCEO
Officer
10$0$0
990 for the year ended December 31, 2024: 13 people
NameTitleHours / weekCompensationOther / benefits
KENNETH L ROLANDSONCOO
Officer
40$117,525$70,535
DAREN J REDERLINEMAN
Highest-paid employee
40$106,344$48,738
MARJORIE W CUNNINGHAMCFO
Officer
40$86,139$57,430
TRENT A PERKINSLINEMAN
Highest-paid employee
40$107,116$32,533
BRENT R BATTENFELDLINEMAN
Highest-paid employee
40$110,893$19,572
RICHARD E PINKERTONTRUSTEE
Trustee or director
6$9,000$0
TIMOTHY J FULTONTRUSTEE-PRESIDENT
Trustee or director, Officer
4$5,500$0
REESE E STAHLTRUSTEE
Trustee or director
3$5,500$0
JOSEPH J SCHIFFERTRUSTEE- VICE PRESIDENT
Trustee or director, Officer
3$5,000$0
JAMES ALLEN BAUETRUSTEE-SECRETARY TREASURER
Trustee or director, Officer
2$4,250$0
DENNIS R JOHNSONTRUSTEE
Trustee or director
3$4,000$0
STEVEN F NILETRUSTEE
Trustee or director
2$3,250$0
JASON A BROTHENCEO
Officer
11$0$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensationOther / benefits
KENNETH L ROLANDSONCOO
Officer
40$108,735$62,612
MARJORIE W CUNNINGHAMCFO
Officer
40$80,458$54,037
RICHARD E PINKERTONTRUSTEE
Trustee or director
6$9,750$0
JOSEPH J SCHIFFERTRUSTEE- VICE PRESIDENT
Trustee or director, Officer
4$5,500$0
TIMOTHY J FULTONTRUSTEE-PRESIDENT
Trustee or director, Officer
3$5,000$0
JAMES ALLEN BAUETRUSTEE-SECRETARY TREASURER
Trustee or director, Officer
2$4,500$0
REESE E STAHLTRUSTEE
Trustee or director
3$4,250$0
STEVEN F NILETRUSTEE
Trustee or director
1$3,250$0
JERRY DECOCKTRUSTEE
Trustee or director
0.6$1,250$0
ARLO F JENSENTRUSTEE
Trustee or director
0.3$750$0

Address and contacts

Address (IRS master file)
PO BOX 386, HYSHAM, MT 59038-0386
Principal officer (990 for 2025)
JASON A BROTHEN, PO BOX 386, HYSHAM, MT 59038
Signed the 990
JASON A BROTHEN, GENERAL MANAGER
Phone
(406) 342-5521
Return prepared by
SUMMERS MCNEA & CO PC

Mission

THE MISSION OF OUR COOPERATIVE IS TO SERVE OUR MEMBERS WITH SAFE, RELIABLE, AND AFFORDABLE ELECTRICITY.

990 for the year ended December 31, 2025

Program accomplishments

  • PROVIDING ELECTRIC SERVICE TO APPROXIMATELY 2050 METERS BELONGING TO APPROXIMATELY 755 MEMBERS IN RURAL AREAS OF MONTANA.

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

IRS record

EIN
81-0166465
Tax-exempt status
501(c)(12): Benevolent life insurance association or mutual company
Donations deductible
No
Exempt since
1941
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$12,919,424
Income (IRS master file)
$4,421,737

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,411,758$4,256,812$12,919,424IRS
990December 2024$4,208,439$4,023,391$11,656,261IRS
990December 2023$3,867,096$3,731,063$10,772,043XML
990December 2022$3,943,430$3,595,670$10,459,514IRS
990December 2021–––IRS
990December 2020–––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 81-0166465).

Questions about MID YELLOWSTONE ELECTRIC CO-OP INC

What is the EIN of MID YELLOWSTONE ELECTRIC CO-OP INC?
The employer identification number (EIN) of MID YELLOWSTONE ELECTRIC CO-OP INC is 81-0166465.
Is MID YELLOWSTONE ELECTRIC CO-OP INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1941.
Are donations to MID YELLOWSTONE ELECTRIC CO-OP INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does MID YELLOWSTONE ELECTRIC CO-OP 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 MID YELLOWSTONE ELECTRIC CO-OP 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 MID YELLOWSTONE ELECTRIC CO-OP 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 MID YELLOWSTONE ELECTRIC CO-OP INC?
The 990 for the year ended December 31, 2025 names JASON A BROTHEN.
Who are the officers and directors of MID YELLOWSTONE ELECTRIC CO-OP INC?
The 990 for the year ended December 31, 2025 lists 14 people; 13 received compensation from the organization, the highest $132,156 (KENNETH L ROLANDSON, COO).
How much revenue does MID YELLOWSTONE ELECTRIC CO-OP INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $4,411,758, expenses of $4,256,812 and total assets of $12,919,424 at year end.

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