Civic Intelligence

Black River Electric Cooperative

EIN 43-0184419 • 501(c)12 • Fredericktown, MO

Profile

To provide electric power.

PO Box 31Fredericktown, MO 63645

www.brec.coop

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.50x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

1.40x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Net Margin

47th percentile

0.0%

Higher net margin than 47% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

7.1%

Faster asset growth than 75% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

6.9%

Faster revenue growth than 72% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$167,645,241

Up $11,117,710 (+7.1%) from 2023

Liabilities

Up

$83,663,801

Up $8,119,395 (+11%) from 2023

Net Assets

Up

$83,981,440

Up $2,998,315 (+3.7%) from 2023

Operations
Liabilities / Revenue47th percentileNet Margin47th percentile

Revenue

Up

$59,896,750

Up $3,869,165 (+6.9%) from 2023

Expenses

Up

$59,896,750

Up $3,869,165 (+6.9%) from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200M$150M$100M$50M$0Assets 2010: $107,900,323Liabilities 2010: $46,601,414Net Assets 2010: $61,298,9092010Assets 2011: $109,766,672Liabilities 2011: $46,441,338Net Assets 2011: $63,325,3342011Assets 2012: $112,468,613Liabilities 2012: $47,869,404Net Assets 2012: $64,599,2092012Assets 2013: $117,123,758Liabilities 2013: $51,097,188Net Assets 2013: $66,026,5702013Assets 2014: $117,556,273Liabilities 2014: $50,608,731Net Assets 2014: $66,947,5422014Assets 2015: $118,401,002Liabilities 2015: $50,221,579Net Assets 2015: $68,179,4232015Assets 2016: $121,097,419Liabilities 2016: $50,858,265Net Assets 2016: $70,239,1542016Assets 2017: $121,334,386Liabilities 2017: $49,849,420Net Assets 2017: $71,484,9662017Assets 2018: $124,286,875Liabilities 2018: $49,986,416Net Assets 2018: $74,300,4592018Assets 2019: $130,038,927Liabilities 2019: $53,872,215Net Assets 2019: $76,166,7122019Assets 2020: $135,927,026Liabilities 2020: $59,197,857Net Assets 2020: $76,729,1692020Assets 2021: $138,131,330Liabilities 2021: $59,869,702Net Assets 2021: $78,261,6282021Assets 2022: $155,949,633Liabilities 2022: $77,193,949Net Assets 2022: $78,755,6842022Assets 2023: $156,527,531Liabilities 2023: $75,544,406Net Assets 2023: $80,983,1252023Assets 2024: $167,645,241Liabilities 2024: $83,663,801Net Assets 2024: $83,981,4402024

Highlighted filing

2024

Assets$167,645,241
Liabilities$83,663,801
Net Assets$83,981,440
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0Expenses 2010: $15,134,8282010Expenses 2011: $15,458,1772011Expenses 2012: $15,249,9132012Revenue 2013: $19,406,553Expenses 2013: $16,619,877Net Income 2013: $2,786,6762013Revenue 2014: $18,715,589Expenses 2014: $16,642,378Net Income 2014: $2,073,2112014Revenue 2015: $19,604,039Expenses 2015: $16,929,555Net Income 2015: $2,674,4842015Revenue 2016: $19,406,739Expenses 2016: $16,715,727Net Income 2016: $2,691,0122016Revenue 2017: $20,064,346Expenses 2017: $17,533,753Net Income 2017: $2,530,5932017Revenue 2018: $22,301,045Expenses 2018: $18,563,331Net Income 2018: $3,737,7142018Revenue 2019: $23,464,367Expenses 2019: $20,133,156Net Income 2019: $3,331,2112019Revenue 2020: $47,643,922Expenses 2020: $47,643,922Net Income 2020: $02020Revenue 2021: $49,558,459Expenses 2021: $49,558,459Net Income 2021: $02021Revenue 2022: $51,524,742Expenses 2022: $51,524,742Net Income 2022: $02022Revenue 2023: $56,027,585Expenses 2023: $56,027,585Net Income 2023: $02023Revenue 2024: $59,896,750Expenses 2024: $59,896,750Net Income 2024: $02024

Highlighted filing

2024

Revenue$59,896,750
Expenses$59,896,750
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$167,645,241
Liabilities
$83,663,801
Net assets
$83,981,440
Revenue
$59,896,750
Expenses
$59,896,750
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$168$83.7$84.0$59.9$59.9$0.00
2023Detailed filing. Detailed filing data is available for this year.$157$75.5$81.0$56.0$56.0$0.00
2022Detailed filing. Detailed filing data is available for this year.$156$77.2$78.8$51.5$51.5$0.00
2021Detailed filing. Detailed filing data is available for this year.$138$59.9$78.3$49.6$49.6$0.00
2020Detailed filing. Detailed filing data is available for this year.$136$59.2$76.7$47.6$47.6$0.00
2019Detailed filing. Detailed filing data is available for this year.$130$53.9$76.2$23.5$20.1$3.33
2018Detailed filing. Detailed filing data is available for this year.$124$50.0$74.3$22.3$18.6$3.74
2017Detailed filing. Detailed filing data is available for this year.$121$49.8$71.5$20.1$17.5$2.53
2016Detailed filing. Detailed filing data is available for this year.$121$50.9$70.2$19.4$16.7$2.69
2015Detailed filing. Detailed filing data is available for this year.$118$50.2$68.2$19.6$16.9$2.67
2014Detailed filing. Detailed filing data is available for this year.$118$50.6$66.9$18.7$16.6$2.07
2013Detailed filing. Detailed filing data is available for this year.$117$51.1$66.0$19.4$16.6$2.79
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$112$47.9$64.6$15.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$110$46.4$63.3$15.5
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$108$46.6$61.3$15.1
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.2
Gross Receipts
$59,990,808
Mission and Program Overview

Mission

To provide electric power

To provide electric power.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$111,777,123$116,681,529▲ $4,904,406
Rtn Earn Endowment Incm Other Fnds$80,983,125$83,981,440▲ $2,998,315
Investments Program Related$34,530,942$36,671,768▲ $2,140,826
Accounts Receivable$4,356,273$5,151,143▲ $794,870
Cash and Non-Interest-Bearing Accounts$977,536$4,039,400▲ $3,061,864
Inventories for Sale or Use$2,485,207$2,705,782▲ $220,575
Prepaid Expenses and Deferred Charges$2,400,450$2,395,619▼ $4,831
Total Assets$156,527,531$167,645,241▲ $11,117,710
Liabilities
Mortgage Notes Payable Secured by Investment Property$59,373,795$70,479,712▲ $11,105,917
Accounts Payable and Accrued Expenses$12,044,882$8,825,505▼ $3,219,377
Deferred Revenue$1,000,000$3,423,320▲ $2,423,320
Unsecured Notes Loans Payable$2,537,233--
Other Liabilities$588,496$935,264▲ $346,768
Total Liabilities$75,544,406$83,663,801▲ $8,119,395
Net Assets / Fund Balance
Total Net Assets Fund Balance$80,983,125$83,981,440▲ $2,998,315
Total Liabilities and Net Assets / Fund Balance$156,527,531$167,645,241▲ $11,117,710

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$106,105,321$62,124,912$168,230,233
Buildings$7,613,112$2,586,329$10,199,441
Land$2,963,096-$2,963,096
Investment Program Related Org$1,385,747--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
John H SingletonCEOFT$238,279$435,189$673,468
Paul MontgomeryCEOFT$213,941$316,090$530,031
John C EavesCFOFT$202,564$255,000$457,564
Donald E EnglandManager Line DistributionFT$163,839$282,104$445,943
Korey KingDistrict ManagerFT$147,448$207,756$355,204
Jim ScaggsDirectorPT$6,550-$6,550
James W HovisDirectorPT$5,950-$5,950
Thomas MooneySecretaryPT$5,350-$5,350
Bruce GastineauDirectorPT$5,350-$5,350
Mark BollingerDirectorPT$5,350-$5,350
Harold EllinghouseVice PresidentPT$5,050-$5,050
Gary CookPresidentPT$4,150-$4,150
Dennis BessDirectorPT$3,825-$3,825
Dennis MouserDirectorPT$2,700-$2,700

Highest Paid Contractors

ContractorServicesLocationCompensation
Arkansas Electric CoopUtility SvsMat-$4,116,154
Townsend Tree Service IncROW ContractorPO Box 190257, Little Rock, AR 72219$3,790,326
BBC ElectricConstructionPO Box 7015, Muncie, IN 47308$1,770,939
Anixter Inc--$923,400
Koppers Utility & Indust Products--$915,449
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$59,339,228
Investment Income
$420,278
Other Revenue
$137,244
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$52,816,286
Salaries, Compensation, and Employee Benefits$2,506,485
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$5,210,598
Benefits to Members---$4,573,979
Interest---$3,469,833
Other Expenses$1,619,171--$1,619,171
All Other Expenses---$1,541,898
Other Salaries and Wages---$1,331,178
Current Officers, Directors, Trustees, and Key Employees---$1,175,307
Total Functional Expenses$0$0$0$59,896,750
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,500
Total Exempt Function Spending$2,500

Section 527 Organizations

OrganizationLocationAmount
43-1441879Jefferson City, MO$2,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
OPEB Liability$935,264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“Black river electric cooperative is a member owned cooperative.”

Member election for additional members Part VI line 7A

“The organization has members who elect the members of the governing body.”

Governing body decisions Part VI line 7B

“The decisions of the governing body are subject to the members.”

Form 990 governing body review Part VI line 11

“The form 990 is reviewed by the cfo prior to filing.”

Conflict of interest policy compliance Part VI line 12C

“Management is responsible for enforcing policies and is proactive in doing so. In addition, all employees are encouraged to report potential violations of policy as well as any issues where policy application questions arise to management.”

CEO executive director top management comp Part VI line 15A

“Ceo compensation is deliberated and established by the board of directors.”

Governing documents etc available to public Part VI line 19

“Governing documents are available upon request to the ceo and at the annual membership meeting.”

Filing and Contact Details

Filer

Filer Name
Black River Electric Cooperative
EIN
43-0184419
In Care Of
% Paul Montgomery
Phone
5737833381
Address
PO Box 31, Fredericktown, MO 63645

Signing Officer

Name
Paul Montgomery
Title
CEO
Phone
5737833381
Signed
2025-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Montgomery
Formed
1938
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
85

Preparer

Firm
Kelso Lynch PC PA
Address
6700 Squibb Rd Ste 215, Mission, KS 66202-3252
Preparer
George Lynch
Phone
9138311150
Supplemental Narrative

Additional Explanations

Audited by an independent accountant Part XII line 2B

“Form 990, Part XII, Line 2Black River Electric Cooperatives financial statement year end differs from its tax year end. The Cooperative receives audited financial statements on an annual basis for the year ended March 31st.”

Explanation of other changes in net assets or fund balances Part XI line 9

“Net Margins Assigned to Members $ 4,573,979Other Changes $ 172,796Retirement of Capital Credits $ -1,402,868 Total $ 2,998,315”

Part IX response or note to any line in Part IX

“Form 990, Part IX, Line 4The instructions to the 2024 Form 990 indicate that organizations exempt under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of Form 990. The Cooperative has interpreted the words patronage dividends paid in the instructions to mean margins that are assigned or assignable to the members. The Cooperative assigns the net margins to its members each year. Therefore, the amount listed in Part IX, Line 4 represents the net margins assignable to the members for the calendar year ended December 31, 2024.”

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The Cooperative has been granted exemption from federal income taxes under Section 501(c)(12) of theInternal Revenue Code and files IRS Form 990 annually. An evaluation of whether or not it has anyuncertain tax positions is determined on an annual basis by the Cooperative. While the Cooperativebelieves it has adequately provided for all tax positions, amounts asserted by taxing authoritiescould be different than the positions taken by the Cooperative. The Cooperative recognizes anyinterest and penalties assessed by taxing authorities in income tax expense and, with fewexceptions, is no longer subject to federal, state, or local income tax examinations by taxauthorities for years before 2021.”

Raw XML AppendixShowing 400 of 495 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt012044882
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08825505
IRS990/AccountsReceivableGrp/BOYAmt04356273
IRS990/AccountsReceivableGrp/EOYAmt05151143
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide electric power.
IRS990/AllOtherExpensesGrp/TotalAmt01541898
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt04573979
IRS990/BooksInCareOfDetail/PersonNm0Paul Montgomery
IRS990/BooksInCareOfDetail/PhoneNum05737833381
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 31
IRS990/BooksInCareOfDetail/USAddress/CityNm0Fredericktown
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd063645
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0977536
IRS990/CashNonInterestBearingGrp/EOYAmt04039400
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt022
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01175307
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt01770939
IRS990/ContractorCompensationGrp/CompensationAmt13790326
IRS990/ContractorCompensationGrp/CompensationAmt24116154
IRS990/ContractorCompensationGrp/CompensationAmt3915449
IRS990/ContractorCompensationGrp/CompensationAmt4923400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0PO Box 7015
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1PO Box 190257
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Muncie
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Little Rock
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0IN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1AR
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd047308
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd172219
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BBC Electric
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Townsend Tree Service Inc
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2Arkansas Electric Coop
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3Koppers Utility & Indust Products
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4Anixter Inc
IRS990/ContractorCompensationGrp/ServicesDesc0Construction
IRS990/ContractorCompensationGrp/ServicesDesc1ROW Contractor
IRS990/ContractorCompensationGrp/ServicesDesc2Utility SvsMat
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt04573979
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0420278
IRS990/CYOtherExpensesAmt052816286
IRS990/CYOtherRevenueAmt0137244
IRS990/CYProgramServiceRevenueAmt059339228
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt02506485
IRS990/CYTotalExpensesAmt059896750
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt059896750
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01000000
IRS990/DeferredRevenueGrp/EOYAmt03423320
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt05210598
IRS990/Desc0Distribution of electrical power to consumers
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt085
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt060.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt160.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt260.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt350.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt450.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt510.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt610.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt810.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt915.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1310.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0435189
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1316090
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt2255000
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt3282104
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt4207756
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0John H Singleton
IRS990/Form990PartVIISectionAGrp/PersonNm1Paul Montgomery
IRS990/Form990PartVIISectionAGrp/PersonNm2John C Eaves
IRS990/Form990PartVIISectionAGrp/PersonNm3Donald E England
IRS990/Form990PartVIISectionAGrp/PersonNm4Korey King
IRS990/Form990PartVIISectionAGrp/PersonNm5Jim Scaggs
IRS990/Form990PartVIISectionAGrp/PersonNm6James W Hovis
IRS990/Form990PartVIISectionAGrp/PersonNm7Mark Bollinger
IRS990/Form990PartVIISectionAGrp/PersonNm8Bruce Gastineau
IRS990/Form990PartVIISectionAGrp/PersonNm9Thomas Mooney
IRS990/Form990PartVIISectionAGrp/PersonNm10Harold Ellinghouse
IRS990/Form990PartVIISectionAGrp/PersonNm11Gary Cook
IRS990/Form990PartVIISectionAGrp/PersonNm12Dennis Bess
IRS990/Form990PartVIISectionAGrp/PersonNm13Dennis Mouser
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0238279
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1213941
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2202564
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3163839
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4147448
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt56550
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt65950
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt75350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt85350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt95350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt105050
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt114150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt123825
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt132700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt3Manager Line Distribution
IRS990/Form990PartVIISectionAGrp/TitleTxt4District Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01938
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0353453
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0447511
IRS990/GrossReceiptsAmt059990808
IRS990/GrossRentsGrp/PersonalAmt0141570
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/TotalAmt03469833
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02485207
IRS990/InventoriesForSaleOrUseGrp/EOYAmt02705782
IRS990/InvestmentIncomeGrp/ExclusionAmt066825
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066825
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsProgramRelatedGrp/BOYAmt034530942
IRS990/InvestmentsProgramRelatedGrp/EOYAmt036671768
IRS990/IRPDocumentCnt0116
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt064711241
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0111777123
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0116681529
IRS990/LandBldgEquipCostOrOtherBssAmt0181392770
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt094058
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt059234079
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide electric power.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt059373795
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt070479712
IRS990/NetAssetsOrFundBalancesBOYAmt080983125
IRS990/NetAssetsOrFundBalancesEOYAmt083981440
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0353453
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0353453
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0141570
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0141570
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt02998315
IRS990/OtherExpensesGrp/Desc0Cost of Power
IRS990/OtherExpensesGrp/Desc1Distribution Expense
IRS990/OtherExpensesGrp/Desc2Admin & General
IRS990/OtherExpensesGrp/Desc3Member Services
IRS990/OtherExpensesGrp/ProgramServicesAmt030480349
IRS990/OtherExpensesGrp/ProgramServicesAmt18061703
IRS990/OtherExpensesGrp/ProgramServicesAmt22432734
IRS990/OtherExpensesGrp/ProgramServicesAmt31619171
IRS990/OtherExpensesGrp/TotalAmt030480349
IRS990/OtherExpensesGrp/TotalAmt18061703
IRS990/OtherExpensesGrp/TotalAmt22432734
IRS990/OtherExpensesGrp/TotalAmt31619171
IRS990/OtherLiabilitiesGrp/BOYAmt0588496
IRS990/OtherLiabilitiesGrp/EOYAmt0935264
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Non-Operating
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-4326
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-4326
IRS990/OtherRevenueTotalAmt0-4326
IRS990/OtherSalariesAndWagesGrp/TotalAmt01331178
IRS990/OtherSourcesGrossIncomeAmt03670461
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0true
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02400450
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02395619
IRS990/PrincipalOfficerNm0Paul Montgomery
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0Sale of Electricity
IRS990/ProgramServiceRevenueGrp/Desc1Capital Credits
IRS990/ProgramServiceRevenueGrp/Desc2Other Operating
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt055396139
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13337978
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2605111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt055396139
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13337978
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2605111
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03389982
IRS990/PYInvestmentIncomeAmt0127392
IRS990/PYOtherExpensesAmt051270357
IRS990/PYOtherRevenueAmt0196254
IRS990/PYProgramServiceRevenueAmt055703939
IRS990/PYSalariesCompEmpBnftPaidAmt01367246
IRS990/PYTotalExpensesAmt056027585
IRS990/PYTotalRevenueAmt056027585
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt0141570
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt080983125
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt083981440
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/Form1120POLFiledInd0true
IRS990ScheduleC/InternalFundsContributedAmt02500
IRS990ScheduleC/PoliticalExpendituresAmt02500
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0431441879
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0AMECPAC
IRS990ScheduleC/Section527PoliticalOrgGrp/PaidInternalFundsAmt02500
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0PO Box 1645
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Jefferson City
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd065102
IRS990ScheduleC/TotalExemptFunctionExpendAmt02500
IRS990ScheduleD/BuildingsGrp/BookValueAmt07613112
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02586329
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010199441
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt035286021
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt11385747
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Investment in Assoc Organizations
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1Capital Term Certificates
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/LandGrp/BookValueAmt02963096
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02963096
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0106105321
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062124912
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0168230233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0935264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPEB Liability
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Cooperative has been granted exemption from federal income taxes under Section 501(c)(12) of theInternal Revenue Code and files IRS Form 990 annually. An evaluation of whether or not it has anyuncertain tax positions is determined on an annual basis by the Cooperative. While the Cooperativebelieves it has adequately provided for all tax positions, amounts asserted by taxing authoritiescould be different than the positions taken by the Cooperative. The Cooperative recognizes anyinterest and penalties assessed by taxing authorities in income tax expense and, with fewexceptions, is no longer subject to federal, state, or local income tax examinations by taxauthorities for years before 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0116681529
IRS990ScheduleD/TotalBookValueProgramRltdAmt036671768
IRS990ScheduleD/TotalLiabilityAmt0935264
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0238279
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1202564
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2213941
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3163839
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4147448
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt0411877
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt1239008
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt2288796
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt3254810
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt4180462
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023312
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt115992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt227294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt327294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt427294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0John H Singleton
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1John C Eaves
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Paul Montgomery
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3Donald E England
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4Korey King
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3Manager Line Distribution
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt4District Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0673468
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1457564
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2530031
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3445943
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt4355204
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BLACK RIVER ELECTRIC COOPERATIVE IS A MEMBER OWNED COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE MEMBERS.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.