2023-10-19T14:36:36-04:00 2022-12-31 743040374 KELSO LYNCH PC PA 6700 SQUIBB RD STE 215 MISSION KS 662023252 990 2022-01-01 430184419 BLACK RIVER ELECTRIC COOPERATIVE BLAC 5737833381 PO BOX 31 FREDERICKTOWN MO 63645 JOHN H SINGLETON CEO 5737833381 2023-10-16 true JOHN H SINGLETON 999009999 false THOMAS F HANCOCK CPA P00501575 9138311150 2023-10-19 2022 2023-04-26 12:10:37Z JOHN H SINGLETON 52684973 false X WWW.BREC.COOOP X 1938 MO TO PROVIDE ELECTRIC POWER 9 9 98 0 1172530 0 48118894 50848395 61936 502554 205099 173793 49558459 51524742 0 3078911 2116207 1553087 1582123 0 0 44926461 47826412 49558459 51524742 0 138131330 155949633 59869702 77193949 78261628 78755684 TO PROVIDE ELECTRIC POWER. false false DISTRIBUTION OF ELECTRICAL POWER TO CONSUMERS false false true false false false false false false true false true false true true false false false false false false false false false false false false false true false false false false false false false false false false false false false false true 53 0 true 98 true false false false false false 49509905 2023156 false false false X 9 9 false false false false true true true true true false false true true true true true false true false false X JOHN H SINGLETON 5737833381 PO BOX 31 FREDERICKTOWN MO 63645 JOHN H SINGLETON CEO 60.00 X 182883 0 166013 DONALD E ENGLAND MGR OF CONST 50.00 X 141878 0 139540 PAUL I MONTGOMERY MGR ENGINEER 60.00 X 156805 0 112255 JOHN C EAVES CFO 60.00 X 143472 0 83037 KOREY M KING DISTRICT MAN 50.00 X 122735 0 83226 THOMAS MOONEY SECRETARY 15.00 X 40400 0 0 DENNIS BESS DIRECTOR 10.00 X 30404 0 0 JAMES W HOVIS DIRECTOR 10.00 X 30102 0 0 JIM SCAGGS DIRECTOR 10.00 X 29804 0 0 GARY COOK PRESIDENT 15.00 X 28604 0 0 HAROLD ELLINGHOUSE VICE PRESIDE 10.00 X 28304 0 0 BRUCE GASTINEAU DIRECTOR 10.00 X 28304 0 0 JERRY D ELLIS DIRECTOR 10.00 X 17629 0 0 J MARK BOLLINGER DIRECTOR 10.00 X 16728 0 0 998052 584071 26 false true false SARGENT CONSTRUCTION COMPANY 710 STAR LANE FREDERICKTOWN MO 63645 CONSTRUCTION RE 5025462 TOWNSEND TREE SERVICE INC PO BOX 7015 MUNCIE IN 47308 ROW CONTRACTOR 3096284 ARKANSAS ELECTRIC COOPERATIVES PO BOX 190257 LITTLE ROCK AR 72219 UTILITY SVS/MAT 1706267 PIKE ELECTRIC INC 100 PIKEWAY MT AIRY NC 27030 CONSTRUCTION 1355607 ALTEC INDUSTRIES PO BOX 11407 BIRMINGHAM AL 35246 TRK REPAIR & EQ 958437 5 SALE OF ELECTRICITY 221000 49064600 49064600 CAPITAL CREDITS 221000 1227691 1227691 MISC ELECTRIC REVENUE 221000 556104 556104 50848395 70029 70029 147871 147871 147871 147871 1592756 1160231 432525 432525 432525 MISC NON-OPERATING INCOME 900099 25922 25922 25922 51524742 51454713 70029 X 2116207 825684 756439 2360210 4723270 COST OF POWER 27830230 DISTRIBUTION EXPENSE 7701314 ADMIN & GENERAL 3808928 MEMBER SERVICES 1402460 51524742 0 0 0 2053556 2158285 8948000 5047644 4962078 1649813 2190305 620767 326747 163626667 58906238 96276783 104720429 32482767 32643789 138131330 155949633 8482853 14528806 2250000 1500000 48326488 60415864 810361 749279 59869702 77193949 X 78261628 78755684 78261628 78755684 138131330 155949633 X 0 494056 X X false false 2500 2500 true AMECPAC PO BOX 1645 JEFFERSON CITY MO 65102 431441879 2500 SCHEDULE C, PART I-A, LINE 1 AMOUNTS CONTRIBUTED TO AMECPAC 2767996 2767996 8592308 2154608 6437700 12165644 7843127 4322517 140100719 48908503 91192216 104720429 INVESTMENT IN ASSOC ORGANIZATIONS 31169685 C CAPITAL TERM CERTIFICATES 1474104 C 32643789 OPEB LIABILITY 749279 749279 X SCHEDULE D, PAGE 3, PART X AN EVALUATION OF WHETHER OR NOT THERE ARE ANY UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE COOPERATIVE. WHILE THE COOPERATIVE BELIEVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE COOPERATIVE. THE COOPERATIVE RECOGNIZES ANY INTEREST AND PENALTIES ASSESSED BY TAXING AUTHORITIES IN INCOME TAX EXPENSE AND, WITH FEW EXCEPTIONS, IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2019. false false false JOHN H SINGLETON CEO 182883 135817 30196 348896 DONALD E ENGLAND MGR OF CONSTRUCTION 141878 109839 29701 281418 PAUL I MONTGOMERY MGR ENGINEERING & OP 156805 82347 29908 269060 JOHN C EAVES CFO 143472 53278 29759 226509 KOREY M KING DISTRICT MANAGER 122735 53714 29512 205961 FORM 990, PAGE 6, PART VI, LINE 6 BLACK RIVER ELECTRIC COOPERATIVE IS A MEMBER OWNED COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A THE ORGANIZATION HAS MEMBERS WHO ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 7B THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE CFO PRIOR TO FILING. FORM 990, PAGE 6, 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. FORM 990, PAGE 6, PART VI, LINE 15A CEO COMPENSATION IS DELIBERATED AND ESTABLISHED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE CEO AND AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART X FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2022 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, 2022. FORM 990, PART XI, LINE 9 NET MARGINS ASSIGNED TO MEMBERS 2,116,207 INCREASE IN MEMBERSHIPS 4,090 CHANGE IN OCI 29,114 OTHER CHANGES 128,452 RETIREMENT OF CAPITAL CREDITS -1,783,807 TOTAL 494,056 FORM 990, PART XII FORM 990, PART XII, LINE 2 BLACK RIVER ELECTRIC COOPERATIVE'S 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.