Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
EIN 42-0147800 • 501(c)12 • Renwick, IA
Profile
Provide affordable electric service.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
80th percentile
Higher net margin than 80% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 6.4% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Up$1,519,440
Up $37,376 (+2.5%) from 2024
Liabilities
Down$79,851
Down $6,944 (-8.0%) from 2024
Net Assets
Up$1,439,589
Up $44,320 (+3.2%) from 2024
Revenue
Down$205,405
Down $18,062 (-8.1%) from 2024
Expenses
Up$147,886
Up $29,745 (+25%) from 2024
Net Income
Down$57,519
Down $47,807 (-45%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide affordable electric service.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $988,476 | $985,010 | ▼ $3,466 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $406,233 | $454,009 | ▲ $47,776 |
| Savings and Temporary Cash Investments | $317,971 | $327,394 | ▲ $9,423 |
| Cash and Non-Interest-Bearing Accounts | $222,755 | $219,726 | ▼ $3,029 |
| Land, Buildings, and Equipment, Net | $185,561 | $185,651 | ▲ $90 |
| Accounts Receivable | $80,926 | $72,637 | ▼ $8,289 |
| Prepaid Expenses and Deferred Charges | $4,365 | $6,298 | ▲ $1,933 |
| Inventories for Sale or Use | $4,730 | $4,730 | → $0 |
| Cap Stk Tr Prin Current Funds | $560 | $570 | ▲ $10 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Total Assets | $1,482,064 | $1,519,440 | ▲ $37,376 |
| Other Assets Total | $665,756 | $703,004 | ▲ $37,248 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $68,674 | $74,672 | ▲ $5,998 |
| Other Liabilities | $18,121 | $5,179 | ▼ $12,942 |
| Total Liabilities | $86,795 | $79,851 | ▼ $6,944 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,395,269 | $1,439,589 | ▲ $44,320 |
| Total Liabilities and Net Assets / Fund Balance | $1,482,064 | $1,519,440 | ▲ $37,376 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $185,651 | $520,409 | $706,060 |
| Other Assets Org | $703,004 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Curtis Meinke | Director | PT | $13,200 | $13,200 |
| Doug Martin | Secretary | - | $4,700 | $4,700 |
| Dave Odland | President | - | $1,200 | $1,200 |
| Tom Huntley | Director | - | $1,100 | $1,100 |
| Travis Tate | Director | - | $1,100 | $1,100 |
| Line Item | Amount |
|---|---|
| Other Expenses | $125,329 |
| Salaries, Compensation, and Employee Benefits | $22,557 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $21,300 | - | - | $21,300 |
| Depreciation Depletion | $12,411 | - | - | $12,411 |
| Fees for Services Accounting | $9,692 | - | - | $9,692 |
| Other Expenses | $4,247 | - | - | $4,247 |
| Insurance | $2,816 | - | - | $2,816 |
| All Other Expenses | $2,034 | - | - | $2,034 |
| Payroll Taxes | $1,257 | - | - | $1,257 |
| Advertising | $91 | - | - | $91 |
| Total Functional Expenses | $147,886 | $0 | $0 | $147,886 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Curtis Meinke | Director | Office Rent | No | - |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Customer Deposits | $2,706 |
| Accrued Expenses | $2,473 |
“Boone Valley Electric Cooperative is a member owned rural electric cooperative utility serving 102 members at December 31, 2020..”
“The return is reviewed by the board of directors and manager.”
“The organization's governing documents and financial statements are available upon request.”
“Memberships = $10”
“Patronage capital paid = -$13209”
“The organization is exempt from income taxes in accordance with Section 5012(c)12 of the Internal Revenue Code. As of December 31, 2025, the Company had not identified any uncertain income tax positions that would give rise to the recognition of income tax assets or liabilities under the new generally accepted accounting principles threshold. Because no uncertain income tax positions have been identified, no accrued interest or penalties have been accrued as of December 31, 2025. The Company files income tax returns in the U.S. federal jurisdictions. No returns have been subject to audit in any jurisdictions in the last 3 years and the statute of limitations for federal returns is generally three years. Management continues to monitor changes in tax law and new authoritative ruling for possible effects on the Company.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 68674 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 74672 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 80926 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 72637 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Provide affordable electric service. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 91 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 91 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2034 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2034 |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Curtis Meinke |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5158253998 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1431 160th Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Goldfield |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50542 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 560 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 570 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 222755 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 219726 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 21300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 21300 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 718930 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 84891 |
| IRS990/CYOtherExpensesAmt | 0 | 125329 |
| IRS990/CYOtherRevenueAmt | 0 | 120514 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 57519 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 22557 |
| IRS990/CYTotalExpensesAmt | 0 | 147886 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 205405 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 12411 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 12411 |
| IRS990/Desc | 0 | Provide affordable electric service. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 147886 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 9692 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9692 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Curtis Meinke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Doug Martin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Dave Odland |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tom Huntley |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Travis Tate |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 13200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 4700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 924335 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 836290 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2816 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2816 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4730 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4730 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 84891 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 84891 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 520409 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 185561 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 185651 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 706060 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Provide affordable electric service. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1395269 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1439589 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 117360 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 117360 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 665756 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 703004 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -13199 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | O/H Line Maintenance |
| IRS990/OtherExpensesGrp/Desc | 1 | Office Rent |
| IRS990/OtherExpensesGrp/Desc | 2 | Miscellaneous |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues and Subscriptions |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 56504 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 24100 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 13434 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4247 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 56504 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24100 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13434 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4247 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 18121 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5179 |
| IRS990/OtherRevenueTotalAmt | 0 | 3154 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 1257 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 1257 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 406233 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 454009 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4365 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6298 |
| IRS990/PrincipalOfficerNm | 0 | Curtis Meinke |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 92276 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 97984 |
| IRS990/PYOtherRevenueAmt | 0 | 131191 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 105326 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 20157 |
| IRS990/PYTotalExpensesAmt | 0 | 118141 |
| IRS990/PYTotalRevenueAmt | 0 | 223467 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 57519 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 988476 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 985010 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 317971 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 327394 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 185651 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 520409 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 706060 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 703004 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Investment in associated organizations |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2473 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2706 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Accrued Expenses |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Customer Deposits |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The organization is exempt from income taxes in accordance with Section 5012(c)12 of the Internal Revenue Code. As of December 31, 2025, the Company had not identified any uncertain income tax positions that would give rise to the recognition of income tax assets or liabilities under the new generally accepted accounting principles threshold. Because no uncertain income tax positions have been identified, no accrued interest or penalties have been accrued as of December 31, 2025. The Company files income tax returns in the U.S. federal jurisdictions. No returns have been subject to audit in any jurisdictions in the last 3 years and the statute of limitations for federal returns is generally three years. Management continues to monitor changes in tax law and new authoritative ruling for possible effects on the Company. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 185651 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 703004 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5179 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Curtis Meinke |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Office Rent |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Boone Valley Electric Cooperative is a member owned rural electric cooperative utility serving 102 members at December 31, 2020.. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The return is reviewed by the board of directors and manager. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization's governing documents and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Memberships = $10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Patronage capital paid = -$13209 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XI, Line 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1482064 |
| IRS990/TotalAssetsEOYAmt | 0 | 1519440 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1482064 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1519440 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 147886 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 147886 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 86795 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 79851 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 86795 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 79851 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1395269 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1439589 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 147886 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 21300 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 205405 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 205405 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1482064 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1519440 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1431 160th Street |
| IRS990/USAddress/CityNm | 0 | Goldfield |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50542 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Dave Odland |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Boone Valley Electric Cooperative |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BOON |
| ReturnHeader/Filer/EIN | 0 | 420147800 |
| ReturnHeader/Filer/PhoneNum | 0 | 5158243565 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 71 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Renwick |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50577 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 391894710 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TP ANDERSON & COMPANY PC CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 528 Sumner Avenue |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HUMBOLDT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 50548 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5153323466 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Timothy L McCartan |
| ReturnHeader/ReturnTs | 0 | 2026-03-23T05:58:49-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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