Civic Intelligence

Moon Lake Electric Association Inc

EIN 87-0154903 • 501(c)12 • Roosevelt, UT

View Organization Page

Profile

Provide a safe and efficient electrical system to deliver power to members.

PO Box 278Roosevelt, UT 84066-0278

www.mlea.coop

Siviq Scores

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

Liabilities / Assets

11th percentile

0.29x

Higher debt load relative to assets than 11% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

8th percentile

0.47x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Net Margin

89th percentile

9.2%

Higher net margin than 89% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

79th percentile

$505,657

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Asset Growth

30th percentile

2.7%

Faster asset growth than 30% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

4.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$166,890,457

Up $4,438,417 (+2.7%) from 2024

Liabilities

Down

$48,165,166

Down $4,647,414 (-8.8%) from 2024

Net Assets

Up

$118,725,291

Up $9,085,831 (+8.3%) from 2024

Operations
Liabilities / Revenue8th percentileNet Margin89th percentile

Revenue

Up

$103,405,938

Up $4,473,593 (+4.5%) from 2024

Expenses

Up

$93,878,579

Up $3,522,431 (+3.9%) from 2024

Net Income

Up

$9,527,359

Up $951,162 (+11%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$200M$150M$100M$50M$0Assets 2011: $99,725,758Liabilities 2011: $25,705,889Net Assets 2011: $74,019,8692011Assets 2012: $102,061,832Liabilities 2012: $26,374,247Net Assets 2012: $75,687,5852012Assets 2013: $102,761,574Liabilities 2013: $26,249,754Net Assets 2013: $76,511,8212013Assets 2014: $117,201,064Liabilities 2014: $36,814,482Net Assets 2014: $80,386,5822014Assets 2015: $113,603,960Liabilities 2015: $31,462,789Net Assets 2015: $82,141,1712015Assets 2016: $112,562,919Liabilities 2016: $28,257,498Net Assets 2016: $84,305,4212016Assets 2017: $115,972,186Liabilities 2017: $27,154,864Net Assets 2017: $88,817,3222017Assets 2018: $116,070,367Liabilities 2018: $26,625,257Net Assets 2018: $89,445,1102018Assets 2019: $119,455,615Liabilities 2019: $26,245,716Net Assets 2019: $93,209,8992019Assets 2020: $125,949,767Liabilities 2020: $28,304,890Net Assets 2020: $97,644,8772020Assets 2021: $127,770,190Liabilities 2021: $25,565,377Net Assets 2021: $102,204,8132021Assets 2022: $157,473,371Liabilities 2022: $52,090,103Net Assets 2022: $105,383,2682022Assets 2023: $158,759,790Liabilities 2023: $51,986,527Net Assets 2023: $106,773,2632023Assets 2024: $162,452,040Liabilities 2024: $52,812,580Net Assets 2024: $109,639,4602024Assets 2025: $166,890,457Liabilities 2025: $48,165,166Net Assets 2025: $118,725,2912025

Highlighted filing

2025

Assets$166,890,457
Liabilities$48,165,166
Net Assets$118,725,291
Open 2025 Filing

Operations Trend

Revenue Growth49th percentile

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

$150M$100M$50M$0Revenue 2011: $19,431,474Expenses 2011: $16,180,605Net Income 2011: $3,250,8692011Revenue 2012: $19,744,051Expenses 2012: $16,055,840Net Income 2012: $3,688,2112012Revenue 2013: $19,488,598Expenses 2013: $16,732,531Net Income 2013: $2,756,0672013Revenue 2014: $21,037,609Expenses 2014: $17,162,849Net Income 2014: $3,874,7602014Revenue 2015: $19,757,112Expenses 2015: $18,002,523Net Income 2015: $1,754,5892015Revenue 2016: $21,360,158Expenses 2016: $19,195,907Net Income 2016: $2,164,2512016Revenue 2017: $23,974,410Expenses 2017: $19,481,039Net Income 2017: $4,493,3712017Revenue 2018: $22,681,780Expenses 2018: $20,199,908Net Income 2018: $2,481,8722018Revenue 2019: $26,761,433Expenses 2019: $21,279,783Net Income 2019: $5,481,6502019Revenue 2020: $23,878,608Expenses 2020: $19,443,630Net Income 2020: $4,434,9782020Revenue 2021: $83,414,925Expenses 2021: $76,425,063Net Income 2021: $6,989,8622021Revenue 2022: $84,270,268Expenses 2022: $80,826,724Net Income 2022: $3,443,5442022Revenue 2023: $95,645,616Expenses 2023: $85,255,698Net Income 2023: $10,389,9182023Revenue 2024: $98,932,345Expenses 2024: $90,356,148Net Income 2024: $8,576,1972024Revenue 2025: $103,405,938Expenses 2025: $93,878,579Net Income 2025: $9,527,3592025

Highlighted filing

2025

Revenue$103,405,938
Expenses$93,878,579
Net Income$9,527,359
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$166,890,457
Liabilities
$48,165,166
Net assets
$118,725,291
Revenue
$103,405,938
Expenses
$93,878,579
Net income
$9,527,359
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$167$48.2$119$103$93.9$9.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$162$52.8$110$98.9$90.4$8.58
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$159$52.0$107$95.6$85.3$10.4
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$157$52.1$105$84.3$80.8$3.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$128$25.6$102$83.4$76.4$6.99
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$126$28.3$97.6$23.9$19.4$4.43
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$119$26.2$93.2$26.8$21.3$5.48
2018Summary only. Only limited summary data is available for this year.$116$26.6$89.4$22.7$20.2$2.48
2017Summary only. Only limited summary data is available for this year.$116$27.2$88.8$24.0$19.5$4.49
2016Summary only. Only limited summary data is available for this year.$113$28.3$84.3$21.4$19.2$2.16
2015Summary only. Only limited summary data is available for this year.$114$31.5$82.1$19.8$18.0$1.75
2014Summary only. Only limited summary data is available for this year.$117$36.8$80.4$21.0$17.2$3.87
2013Summary only. Only limited summary data is available for this year.$103$26.2$76.5$19.5$16.7$2.76
2012Summary only. Only limited summary data is available for this year.$102$26.4$75.7$19.7$16.1$3.69
2011Summary only. Only limited summary data is available for this year.$99.7$25.7$74.0$19.4$16.2$3.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 31, 2026
Return Version
2025v4.0
Gross Receipts
$103,493,364
Mission and Program Overview

Mission

Provide a safe and efficient electrical system to deliver power to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$101,063,263$109,197,933▲ $8,134,670
Land, Buildings, and Equipment, Net$95,424,788$105,456,603▲ $10,031,815
Investments in Publicly Traded Securities$26,747,016$25,900,478▼ $846,538
Rtn Earn Endowment Incm Other Fnds$8,576,197$9,527,358▲ $951,161
Accounts Receivable$10,558,068$9,376,515▼ $1,181,553
Inventories for Sale or Use$8,025,726$8,439,611▲ $413,885
Savings and Temporary Cash Investments$6,683,878$7,132,657▲ $448,779
Other Notes and Loans Receivable, Net$9,185,759$4,079,366▼ $5,106,393
Prepaid Expenses and Deferred Charges$645,052$1,613,842▲ $968,790
Investments Program Related$1,390,832$1,336,582▼ $54,250
Cash and Non-Interest-Bearing Accounts$950$950→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$162,452,040$166,890,457▲ $4,438,417
Other Assets Total$3,789,971$3,553,853▼ $236,118
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,390,536$29,236,487▼ $1,154,049
Accounts Payable and Accrued Expenses$13,447,887$13,223,081▼ $224,806
Other Liabilities$8,974,157$5,705,598▼ $3,268,559
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$52,812,580$48,165,166▼ $4,647,414
Net Assets / Fund Balance
Total Net Assets Fund Balance$109,639,460$118,725,291▲ $9,085,831
Total Liabilities and Net Assets / Fund Balance$162,452,040$166,890,457▲ $4,438,417

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$89,014,793$63,368,276$152,383,069
Equipment$7,401,119$14,570,040$21,971,159
Buildings$6,647,458$6,769,153$13,416,611
Land$2,393,233-$2,393,233
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Yankton A JohnsonCEO/General ManagerFT$291,468$214,189$505,657
Michael J GriffithsEngineering ManagerFT$205,549$124,287$329,836
Curtis F MilesOperations ManagerFT$166,766$130,333$297,099
John ZillesCFO/Finance ManagerFT$166,219$113,946$280,165
Nathan D GoodrichInformation Technology ManagerFT$152,340$117,530$269,870
Vern AllredEngineering Project CoordinatorFT$137,880$128,130$266,010
Dean SellersLegal Administrative AdvisorFT$151,258$106,947$258,205
Nicholas R BrownLine Crew FormanFT$142,722$88,855$231,577
Cody J AlandTechnical Services SupervisorFT$132,910$89,095$222,005
Robert R RichensLine SuperintendentFT$139,996$78,831$218,827
Wayne L MalnarLine Crew FormanFT$137,341$50,082$187,423
Randon J VincentBoard Member-$28,375-$28,375
Bert Al PottsBoard Secretary-$27,578-$27,578
Alan Robert DuceyBoard President-$22,425-$22,425
Kenneth A MoonBoard Vice President-$22,275-$22,275
Gregory MilesBoard Member-$22,002-$22,002
Josh HunterBoard Member-$21,975-$21,975
Brian RossBoard Member-$18,921-$18,921
Tommy Kent OlsenBoard Member-$8,900-$8,900

Highest Paid Contractors

ContractorServicesLocationCompensation
Power Systems DiagnosticsConstruction ServicesPO BOX 134, Ozawkie, KS 66070$2,740,236
Brett Woods Construction IncConstruction Services3189 W 1750 N, Vernal, UT 84078$2,350,490
Edc INCConstruction Services1827 N 1500 E, Vernal, UT 84078$327,728
David K Service IncTree Trimming6312 W 7500 S, Myton, UT 84052$263,660
Redfish Environmental LLCEngineering Services1109 LAMPTLIGHTER DR, Logan, UT 84321$261,100
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$101,688,691
Investment Income
$1,610,558
Other Revenue
$106,689
Change in Net Assets
$9,527,359

Audited Revenue Reconciliation

Revenue per Audited Statements
$103,405,938
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$103,405,938
Total Revenue per Form 990
$103,405,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$82,905,812
Salaries, Compensation, and Employee Benefits$10,850,669
Grants and Similar Amounts Paid$103,976
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,395,058$0$0$5,395,058
Depreciation Depletion$5,044,981$0$0$5,044,981
Current Officers, Directors, Trustees, and Key Employees$1,811,703$0$0$1,811,703
Pension Plan Contributions$1,578,021$0$0$1,578,021
Other Employee Benefits$1,451,541$0$0$1,451,541
Interest$1,293,195$0$0$1,293,195
All Other Expenses$777,524$0$0$777,524
Payroll Taxes$614,346$0$0$614,346
Other Expenses$242,653$0$0$242,653
Grants to Domestic Orgs$103,976--$103,976
Benefits to Members$18,122--$18,122
Fees for Services Accounting$15,776$0$0$15,776
Total Functional Expenses$93,878,579$0$0$93,878,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$93,878,579
Total Expenses per Audited Statements$93,878,579
Total Expenses per Form 990$93,878,579
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Duchesne CountyDuchesne, UTDuchesne CountyDonation to the Duchesne County Fair and the Duchesne County Jr Livestock Program.$17,290
Upper Community Recreation DistrictAltamont, UTUpper Community RecrImprovements to be made to rodeo grounds.$10,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll & Payroll Taxes$2,628,369
Post Retirement Benefits$1,363,774
Unclaimed Patronage Programs$755,074
Consumer Deposits$396,504
Deferred Avian Retrofitting Expense$339,720
Accrued Sales Tax$170,835
Accrued Property Tax$46,046
Consumer Round Up Donations$2,902
Unclaimed Property$2,374
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Greg Miles (Board Member) and Curtis Miles (Operations Manager) have a family relationship.”

Form 990, Part VI, Section A, Line 6

“Moon Lake Electric Association, Inc., was organized in 1938 as a rural electric cooperative by residents of Northeastern Utah and still operates as a member-owned cooperative in Northeastern Utah and Western Colorado, with all members receiving one vote to appoint board members to represent the member's geographic region.”

Form 990, Part VI, Section A, Line 7A

“The Moon Lake Electric Association governing body (Board) is split into 7 districts representing different geographic areas served by the cooperative. All directors serving on the board are elected by members of their district and serve three-year terms. Members are only allowed to vote for individuals running for a board seat for their assigned district and each member is allowed one vote.”

Form 990, Part VI, Section A, Line 7B

“See note for, Form 990, Part VI, Section A, Line 7a.”

Form 990, Part VI, Section B, Line 11B

“Moon Lake Electric Association, Inc's Management Team presented a copy of the Form 990 to each of the governing board members on March 25, 2026, prior to filing the form with the IRS. A motion was made to accept the Form 990 as presented.”

Form 990, Part VI, Section B, Line 12C

“As needed the Moon Lake Electric Association, Inc. Governing Body and Management Team address conflicts of interest during monthly board meetings.”

Form 990, Part VI, Section B, Line 15

“Moon Lake Electric board members evaluate and approve the compensation of the CEO.”

Form 990, Part VI, Section C, Line 19

“Moon Lake Electric Association, Inc., makes its governing documents, conflict of interest policy, and CPA audited financial statements available to the public on written request received at the cooperatives headquarters in Roosevelt Utah.”

Filing and Contact Details

Filer

Filer Name
Moon Lake Electric Association Inc
EIN
87-0154903
Phone
4357225400
Address
PO Box 278, Roosevelt, UT 84066-0278

Signing Officer

Name
John Zilles
Title
CFO/Manager of Finance
Phone
4357225400
Signed
2026-03-31

Organization Details

Principal Officer
Yankton a Johnson
Formed
1938
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
7
Employees
112
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“$461,662 of patronage retired. Of the retired amount, $960 was retained as unclaimed patronage (due to bad addresses), $4,639 of unclaimed patronage from prior years was reclaimed by consumers, and $23,813 was retained as "Donated Capital" (due to early Estate Retirements).”

Raw XML AppendixShowing 400 of 923 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt013447887
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013223081
IRS990/AccountsReceivableGrp/BOYAmt010558068
IRS990/AccountsReceivableGrp/EOYAmt09376515
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0777524
IRS990/AllOtherExpensesGrp/TotalAmt0777524
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/ProgramServicesAmt018122
IRS990/BenefitsToMembersGrp/TotalAmt018122
IRS990/BooksInCareOfDetail/PersonNm0John Zilles
IRS990/BooksInCareOfDetail/PhoneNum04357225400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 278
IRS990/BooksInCareOfDetail/USAddress/CityNm0Roosevelt
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0840660278
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/ContractorCompensationGrp/CompensationAmt2327728
IRS990/ContractorCompensationGrp/CompensationAmt3263660
IRS990/ContractorCompensationGrp/CompensationAmt4261100
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2UT
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Brett Woods Construction Inc
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2EDC INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3David K Service Inc
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt4Redfish Environmental LLC
IRS990/ContractorCompensationGrp/ServicesDesc0Construction Services
IRS990/ContractorCompensationGrp/ServicesDesc1Construction Services
IRS990/ContractorCompensationGrp/ServicesDesc2Construction Services
IRS990/ContractorCompensationGrp/ServicesDesc3Tree Trimming
IRS990/ContractorCompensationGrp/ServicesDesc4Engineering Services
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
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