2023-09-01T16:03:00-05:00 2022-12-31 910189318 MOSS ADAMS LLP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2022-01-01 620513986 DEKALB TELEPHONE COOPERATIVE INC DEKA 8003674274 PO BOX 247 ALEXANDRIA TN 37012 CHRISTOPHER TOWNSON CEO 8003674274 2023-08-30 1 CHRISTOPHER TOWNSON 999009999 1 CHERI R BURNHAM CPA P00055324 5097472600 2023-08-30 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DTC COMMUNICATIONS CHRISTOPHER TOWNSON PO BOX 247 ALEXANDRIA TN 37012 32105676 0 X WWW.DTCCOM.NET X 1951 TN TO PROVIDE WORLD-CLASS BROADBAND AND TECHNOLOGY SOLUTIONS TO IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS AND THE REGIONS WE SERVE. 10 10 56 0 138827 0 1276800 0 24437517 27801681 14051 151489 430449 3821317 26158817 31774487 10000 0 3816667 5022450 1037620 1090053 0 0 0 21050545 21982098 25914832 28094601 243985 3679886 99962174 115498071 52308636 63462901 47653538 52035170 TO PROVIDE WORLD-CLASS BROADBAND AND TECHNOLOGY SOLUTIONS TO IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS AND THE REGIONS WE SERVE. 0 0 DEKALB TELEPHONE COOPERATIVE, INC. PROVIDED A VARIETY OF TELECOMMUNICATION SERVICES TO ITS MEMBERS THAT ARE PRIMARILY LOCATED IN ALEXANDRIA, AUBURNTOWN, GORDONSVILLE, LIBERTY, MILTON, NORENE, SMITHVILLE, TEMPERANCE HALL, WOODBURY, AND WOODLAND (TENNESSEE). THESE SERVICES INCLUDED WIRELESS SERVICE, INTERNET ACCESS, HIGH SPEED DATA SERVICES, SPECIAL CALLING FEATURES, VOICE MAIL AND DTC TV SERVICE. 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 82 0 1 56 1 1 1 0 0 0 0 15361145 1634098 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOE MITCHELL 8003674274 111 HIGH STREET ALEXANDRIA TN 37012 BENNIE CURTIS DIRECTOR / PRESIDENT 2.50 2.50 X X 28048 14350 2236 BRIAN ALEXANDER DIRECTOR 2.50 2.50 X 1924 12950 1332 TERRY MCPEAK DIRECTOR / SECRETARY 2.50 2.50 X X 2679 12250 1126 KATHY PUGH DIRECTOR 2.50 2.50 X 10965 10500 0 JAMES VINSON DIRECTOR 2.50 2.50 X 27398 9800 1282 RANDY CAMPBELL DIRECTOR / TREASURER 2.50 2.50 X X 27348 9450 258 RONNIE GARRISON DIRECTOR 2.50 2.50 X 20207 9450 0 KURT BASS DIRECTOR 2.50 2.50 X 20478 8400 0 DAVID PARKER DIRECTOR 2.50 2.50 X 19857 7000 0 JAMES DILLARD DIRECTOR / VICE-PRESIDENT 2.50 2.50 X X 10315 5950 0 CHRISTOPHER TOWNSON CEO 65.00 X 362562 0 41923 STEVE JOHNSON PLANT MANAGER 55.00 X 136620 0 36327 ED MASSEY IT / CO MANAGER 55.00 X 132237 0 27101 JOE MITCHELL CONTROLLER 55.00 X 116494 0 26561 ANITA PATRICK HR MANAGER 55.00 X 112328 0 28018 JANNIE MULASKI MARKETING MANAGER 55.00 X 111477 0 32247 1140937 100100 198411 6 0 1 0 RED STAG CONTRACTORS LLC 358 5TH AVE SOUTH BAXTER TN 38544 TELEPHONE LINE CONSTRUCTION 8940587 PALMETTO ENGINEERING LLC 3504 - 320 HIGHWAY 153 GREENEVILLE SC 29611 ENGINEERING CONSULTING 3012973 BILLY F HOUSE JR 804 NEW HOME ROAD DOWELLTOWN TN 37059 TELEPHONE LINE CONSTRUCTION 822486 E&E FIBER LLC 775 DR JENNINGS ROAD ROCK ISLAND TN 38581 BROADBAND CONNECTIONS & CONSTRUCTION 739777 ELECTRICOM ROW LLC PO BOX 319 PAOLI TN 47454 RIGHT-OF-WAY CLEARING 717681 14 TELECOMMUNICATION REVENUE 517000 27675900 27675900 POLE RENTAL INCOME 900099 125781 125781 27801681 79140 79140 2604 0 2604 2604 2604 403538 331189 72349 72349 72349 AFFILIATE INCOME 523000 3679886 3679886 TECH TEAM REVENUE 541519 103167 103167 DIRECTORY REVENUE 541800 35660 35660 3818713 31774487 27675900 138827 3959760 5022450 1090053 1798709 6963604 PLANT SPECIFIC OPERATIO 5403028 CUSTOMER OPERATIONS 2567908 CORPORATE OPERATIONS 2124202 NONREGULATED 1768580 1356067 28094601 7307949 9663338 3029509 3800048 4313520 4423335 461566 593811 158079928 77614314 72080002 80465614 12281781 16009196 487847 487847 0 54882 99962174 115498071 6593019 5916855 34081663 45299294 11633954 12246752 52308636 63462901 X 0 0 0 0 47653538 52035170 47653538 52035170 99962174 115498071 X 3679886 701746 X 0 1 X 1 0 881337 881337 7213882 5443268 1770614 145314318 72171046 73143272 4670391 4670391 80465614 INVESTMENT IN FIRST CHOICE 177152 C INVESTMENT IN T.I.T.G. 2008886 C INVESTMENT IN ADVANTAGE CELLULAR SYSTEMS, INC. 13823158 C 16009196 POSTRETIREMENT BENEFITS OTHER THAN PENSION 12024914 CUSTOMER DEPOSITS 166956 OPERATING LEASE OBLIGATION 54882 12246752 X PART X, LINE 2: THE COOPERATIVE RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2022 AND 2021, THE COOPERATIVE HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. X 1 1 X X 0 0 0 CHRISTOPHER TOWNSON CEO 317562 0 45000 0 0 0 12567 0 29356 0 404485 0 0 0 STEVE JOHNSON PLANT MANAGER 126166 0 10454 0 0 0 8078 0 28249 0 172947 0 0 0 ED MASSEY IT / CO MANAGER 121783 0 10454 0 0 0 5572 0 21529 0 159338 0 0 0 PART I, LINE 1A THE FOLLOWING AMOUNTS WERE INCLUDED IN EACH OF THE RESPECTIVE DIRECTORS' COMPENSATION AS IT RELATES TO TRAVEL FOR COMPANIONS: BRIAN ALEXANDER - $1,332 RANDY CAMPBELL - $258 BENNIE CURTIS - $2,236 RONNIE GARRISON - $258 TERRY MCPEAK - $1,126 JAMES VINSON - $1,281 FORM 990, PART VI, SECTION A, LINE 6 DEKALB TELEPHONE COOPERATIVE, INC. IS A NOT-FOR-PROFIT MEMBERSHIP ORGANIZATION WHOSE MEMBERS HAVE IDENTICAL VOTING RIGHTS AND ARE ASSIGNED MARGINS IN ACCORDANCE WITH THE COOPERATIVE'S BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE GOVERNING BODY (BOARD OF DIRECTORS) AT THE ANNUAL MEETING ON AN ANNUAL BASIS TO SERVE THREE YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP MUST APPROVE DECISIONS THAT INVOLVE SUBSTANTIAL TRANSFERS OF COOPERATIVE ASSETS, AMENDMENTS TO THE COOPERATIVE'S BYLAWS, AS WELL AS OTHER DECISIONS REQUIRING APPROVAL OF THE MEMBERSHIP BY LAW, THE CHARTER OF INCORPORATION, AND/OR THE COOPERATIVE'S BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXECUTIVE OFFICER AND CONTROLLER REVIEWED A COMPLETED COPY OF THE FORM 990. A COPY OF THE FORM 990 WAS THEN PRESENTED BY A MEMBER OF THE DEKALB TELEPHONE COOPERATIVE, INC. STAFF TO THE BOARD OF DIRECTORS AT A BOARD MEETING PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY REVIEWED BY KEY EMPLOYEES AND MANAGEMENT AND AMENDED BY BOARD AS NEEDED. DIRECTORS, OFFICERS, AND KEY EMPLOYEES ADHERE TO THE POLICY BY EXCUSING THEMSELVES FROM ACTION, INPUT, DISCUSSION, AND VOTE ON ISSUES WHEREIN THE POTENTIAL OF A CONFLICT EXISTS. ON AN ANNUAL BASIS, EMPLOYEES AND DIRECTORS ARE ASKED TO DISCLOSE ANY FORM OF STOCK OWNERSHIP FROM A LIST OF VENDORS. IF THE OWNERSHIP OF THE STOCK IS CONSIDERED TO BE A CONFLICT OF INTEREST, THE INDIVIDUAL WILL BE REQUIRED TO DISPOSE OF THE STOCK. IF THE OWNERSHIP IS NOT CONSIDERED A CONFLICT OF INTEREST, WRITTEN NOTIFICATION OF SUCH WILL BE GIVEN TO THE INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15 IN CONSIDERING COMPENSATION RANGES FOR THE REFERENCED EMPLOYEES, THE BOARD OF DIRECTORS REVIEWED COMPARABILITY DATA AND RELATED INFORMATION IN THE INDUSTRY TO ASSIST THEM IN SETTING COMPENSATION. COMPENSATION RANGES ARE REVIEWED ANNUALLY THROUGH THE BUDGETING PROCESS. THE CEO'S COMPENSATION IS SET DIRECTLY AND ALL OTHER COMPENSATION IS APPROVED HOLISTICALLY THROUGH THE BUDGETING PROCESS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS OF THE COOPERATIVE ARE AVAILABLE UPON REQUEST. THE BYLAWS ARE ALSO AVAILABLE ON THE COOPERATIVE'S WEBSITE. FINANCIAL STATEMENTS ARE MAILED TO EACH MEMBER IN THE ANNUAL REPORT EACH YEAR. OTHER FINANCIAL INFORMATION IS MADE AVAILABLE FOR REVIEW BY MEMBERS UPON PROPER REQUEST. CONFLICT OF INTEREST POLICY IS MADE AVAILABLE FOR REVIEW BY MEMBER UPON PROPER REQUEST. FORM 990, PART XI, LINE 9: RETIREMENT OF CAPITAL CREDITS -588,339. INCOME OF SUBSIDIARY - EQUITY METHOD -3,493,031. ASSIGNMENT OF NET MARGINS TO MEMBERS 5,022,450. POSTRETIREMENT BENEFITS -286,863. BOOK TO TAX ADJUSTMENT FOR PASSTHROUGH ENTITY 47,529. ADVANTAGE CELLULAR SYSTEMS INC PO BOX 247 ALEXANDRIA TN 37012 621459553 CELLULAR SERVICE TN DEKALB TELEPHONE COOPERATIVE C 11876834 18043463 1.00000 1 FIRST CHOICE SECURITY INC PO BOX 247 ALEXANDRIA TN 37012 464642258 SECURITY SERVICES TN DEKALB TELEPHONE COOPERATIVE C 365923 284630 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 1 1 ADVANTAGE CELLULAR SYSTEMS INC L 61162 ACTUAL