2025-08-18T10:11:22-04:00 2024-12-31 731293012 BRISCOE BURKE & GRIGSBY LLP 4120 E 51ST STREET TULSA OK 741353639 990 2024-01-01 730199463 COTTON ELECTRIC COOPERATIVE INC COTT 5808753351 226 NORTH BROADWAY ST WALTERS OK 735721226 JENNIFER M MEASON CEO 5808754241 2025-07-08 true false MICHAEL K BURKE CPA P00054433 9187498337 2025-07-08 2024 2025-03-06 01:10:19Z JENNIFER M MEASON 226 NORTH BROADWAY WALTERS OK 735721299 83744288 false X WWW.COTTONELECTRIC.COM X 1938 OK TO PROVIDE ELECTRICITY TO MEMBERS ON A COOPERATIVE BASIS. 9 9 92 0 0 83314905 82725568 248612 171899 163550 327258 83727067 83224725 0 7673840 5349594 2037330 2282624 0 0 74099454 75584557 83810624 83216775 -83557 7950 182061211 187152448 81021156 80002438 101040055 107150010 TO PROVIDE ELECTRICITY TO MEMBERS ON A COOPERATIVE BASIS. false false TO PROVIDE ELECTRICITY TO OUR MEMBERS - 23,809 ACTIVE SERVICES AT YEAR-END WERE PROVIDED ELECTRICITY ON A COOPERATIVE BASIS AND WERE ALLOCATED PATRONAGE CAPITAL. false false false false false false false false false true true false false true true true true false false false false false false false false false false false true false false false false false true false false false false false true false false true 60 0 92 true false false false false false 79544287 1134028 false false false X 9 9 false false false false true true false true true false false true true true true true true true false false OK X THE COOPERATIVE 5808753351 226 NORTH BROADWAY WALTERS OK 73572 X JENNIFER M MEASON CEO 40.00 X 299430 0 176286 BRYCE HOOPER COO 40.00 X 184638 0 90051 MICHAEL W OTTINGER VP OPERATION 40.00 X 167227 0 71387 CLINT INGRAM LINE OP SUPE 40.00 X 133768 0 81541 WALTER DENNIS JOURNEYMAN L 40.00 X 134361 0 66360 JEROMY BOWERS VP ADMIN & I 40.00 X 149986 0 41532 ZACHARY SMITH CREW CHIEF 40.00 X 135343 0 41260 JOHN WIYGUL JOURNEYMAN L 40.00 X 123249 0 36425 KEETON SALLEE JOURNEYMAN L 40.00 X 128256 0 28375 STEVEN ROBINSON DIRECTOR 5.00 X 26934 0 0 DELL FARRIS DIRECTOR 5.00 X 26434 0 0 TONY HIGH DIRECTOR 5.00 X 26128 0 0 NICHOLE SCOTT DIRECTOR 5.00 X 24684 0 0 BRIAN DEMARCUS DIRECTOR 5.00 X 24434 0 0 MARTIN CLARK DIRECTOR 5.00 X 23763 0 0 CLIFFORD DUNHAM DIRECTOR 5.00 X 22753 0 0 KEN LAYN DIRECTOR 5.00 X 12244 0 0 SHANNON FILES DIRECTOR 5.00 X 5774 0 0 1649406 633217 28 false true false MCCOY TREE SURGERY CO PO BOX 649319 DALLAS TX 75264 RIGHT OF WAY 973400 ALL AMERICAN CONSTRUCTION 164343 6 MILES ROAD MARLOW OK 73055 CONSTRUCTION 682719 TITAN POWERLINE LLC 4320 COOPERWOOD ST DUNCAN OK 73533 CONSTRUCTION 657466 UTILITIES PLUS INC PO BOX 461 KINGFISHER OK 73750 CONSTRUCTION 522401 L4 POWERLINE SERVICES LLC 410 COUNTY ROAD 3000 DODD CITY TX 75438 CONSTRUCTION 207707 7 SALES OF ELECTRICITY 221000 79459382 79459382 PATRONAGE DIVIDENDS 221000 3181281 3181281 SERVICE FEES 221000 84905 84905 82725568 126737 126737 109579 109579 109579 109579 90413 45251 45162 45162 45162 533237 474312 58925 58925 OTHER 157254 157254 INTERCONNECTION FEE 1500 1500 158754 83224725 82725568 499157 X 5349594 1373686 908938 2198300 5226881 PURCHASED POWER 55398812 DISTRIBUTION 8849561 CONSUMER EXPENSE 1761646 TAXES 1544036 605321 83216775 0 0 0 1414690 968312 1096955 862359 13026189 11395382 2351008 2305153 85085 797941 175355380 48307403 123260403 127047977 40826881 43775324 182061211 187152448 7634988 9397656 63009677 60732810 10376491 9871972 81021156 80002438 X 113560 113210 15699801 16939110 85226694 90097690 101040055 107150010 182061211 187152448 X 7950 6102005 X false true X true false 468381 468381 5155805 923832 4231973 169731194 47383571 122347623 127047977 INVESTMENTS IN ASSOCIATED 43775324 43775324 POST-RETIREMENT BENEFIT OBLIGATION 5960133 CONSUMER DEPOSITS 2913963 DEFERRED CREDIT - CREDIT BAL A/R 731144 EST. MEDICAL CLAIMS 259735 OTHER 6707 RENEWABLE ENERGY 290 9871972 X 83224725 83224725 83224725 77867181 77867181 5349594 5349594 83216775 SCHEDULE D, PAGE 3, PART X THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501C12 OF THE IRC AND, ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. SIGNIFICANT REQUIREMENTS OF THESE STATUTES PROVIDE THAT AT LEAST 85 PERCENT OF INCOME CONSISTS OF AMOUNTS COLLECTED FROM MEMBERS FOR THE SOLE PURPOSE OF MEETING LOSSES AND EXPENSES. MANAGEMENT HAS CONSIDERED WHETHER THE COOPERATIVE HAS ANY UNCERTAIN TAX POSITIONS, EMBEDDED OR OTHERWISE, THAT WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS. MANAGEMENT BELIEVES NO SUCH MATERIAL UNCERTAINTIES EXIST, THEREFORE, NO PROVISION IS PROVIDED. SCHEDULE D, PAGE 4, PART XII, LINE 4B PATRONAGE DIVIDENDS - ALLOCATED 5,349,594 X X false false false JENNIFER M MEASON CEO 290836 8594 154954 21332 475716 BRYCE HOOPER COO 173825 600 10213 69243 20808 274689 MICHAEL W OTTINGER VP OPERATIONS 161945 600 4682 50579 20808 238614 CLINT INGRAM LINE OP SUPERINTENDE 130604 600 2564 60357 21184 215309 WALTER DENNIS JOURNEYMAN LINEMAN 131870 600 1891 45552 20808 200721 JEROMY BOWERS VP ADMIN & IT 147454 600 1932 20724 20808 191518 ZACHARY SMITH CREW CHIEF 134576 600 167 20452 20808 176603 JOHN WIYGUL JOURNEYMAN LINEMAN 119814 600 2835 14740 21685 159674 KEETON SALLEE JOURNEYMAN LINEMAN 126568 600 1088 7567 20808 156631 SCHEDULE J, PART III JENNIFER MEASON ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 145,965 EMPLOYER CONTRIBUTION TO 401(K) PLAN 8,988 TOTAL REPORTED IN COLUMN C 154,954 LESS: ACTUARIAL INCREASE (145,965) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 77,054 EXPENSE TO THE COOPERATIVE 86,042 MICHAEL OTTINGER ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 45,660 EMPLOYER CONTRIBUTION TO 401(K) PLAN 4,919 TOTAL REPORTED IN COLUMN C 50,579 LESS: ACTUARIAL INCREASE ( 45,660) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 42,599 EXPENSE TO THE COOPERATIVE 47,518 BRYCE HOOPER ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 63,569 EMPLOYER CONTRIBUTION TO 401(K) PLAN 5,674 TOTAL REPORTED IN COLUMN C 69,243 LESS: ACTUARIAL INCREASE ( 63,569) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 48,444 EXPENSE TO THE COOPERATIVE 54,118 CLINT INGRAM ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 56,569 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,788 TOTAL REPORTED IN COLUMN C 60,357 LESS: ACTUARIAL INCREASE ( 56,569) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 32,802 EXPENSE TO THE COOPERATIVE 36,590 ZACHARY SMITH ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 17,084 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,368 TOTAL REPORTED IN COLUMN C 20,452 LESS: ACTUARIAL INCREASE ( 17,084) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 29,169 EXPENSE TO THE COOPERATIVE 32,537 JEROMY BOWERS ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 16,333 EMPLOYER CONTRIBUTION TO 401(K) PLAN 4,391 TOTAL REPORTED IN COLUMN C 20,724 LESS: ACTUARIAL INCREASE ( 16,333) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 37,346 EXPENSE TO THE COOPERATIVE 41,737 JOHN WIYGUL ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 11,804 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,936 TOTAL REPORTED IN COLUMN C 14,740 LESS: ACTUARIAL INCREASE ( 11,804) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 25,426 EXPENSE TO THE COOPERATIVE 28,362 KEETON SALLEE ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 4,631 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,936 TOTAL REPORTED IN COLUMN C 7,567 LESS: ACTUARIAL INCREASE ( 4,631) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 25,426 EXPENSE TO THE COOPERATIVE 28,362 WALTER DENNIS ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 42,616 EMPLOYER CONTRIBUTION TO 401(K) PLAN 2,936 TOTAL REPORTED IN COLUMN C 45,552 LESS: ACTUARIAL INCREASE ( 42,616) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 25,426 EXPENSE TO THE COOPERATIVE 28,362 BRIAN DEMARCUS DIRECTOR DIRECTOR OF WFEC G&T false FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 11B REVIEW AND/OR APPROVAL BY BOARD. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD MEETS REGARDING THE POSSIBLE CONFLICT OF INTEREST AND IF IT IS DERTERMINED THAT A CONFLICT EXISTS, THE BOARD MEMBER IS ASKED TO RESIGN. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION PROCESS FOR TOP OFFICIAL WAGE RANGE STUDIES INCLUDE A COMPARISION OF WAGES AND SALARIES OF COMPARABLE POSITIONS IN THE LOCAL MARKET, COMPETITORS IN THE SAME INDUSTRY, NRECA COMPENSATION STUDIES, INDEPENDENT COMPENSATION STUDIES FROM COMPARABLE-SIZED COOPERATIVES, ETC. THESE COMPARISIONS ARE REVIEWED BY THE BUDGET COMMITTEE AND PRESENTED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST FORM 990, PART VII THE AMOUNT REPORTED ON PART VII, COLUMN (F) FOR OFFICERS IS COMPRISED OF THE ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN FOR THE OFFICER, THE TOTAL AMOUNT CONTRIBUTED TO THE 401(K) PENSION PLAN, AND THE INSURANCE PREMIUMS PAID FOR THE BENEFIT OF THE OFFICER. FORM 990, PART VIII FORM 990, PART IX THE COOPERATIVE'S ACCOUNTING RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS REQUIRED BY ITS REGULATORY AGENCY. THE UNIFORM SYSTEM OF ACCOUNTS DOES NOT RECORD EXPENSES IN THE EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1-23. THEREFORE, OTHER EXPENSES LINE 24 INCLUDES EXPENSES THAT ARE DESCRIBED IN LINES 1-23, BUT REPORTED USING THE UNIFORM SYSTEM OF ACCOUNTS. FORM 990, PART XI, LINE 9 INCREASE IN ACCUMULATED OCI 560,635 INCREASE IN OTHER EQUITIES 678,674 PATRONAGE DIVIDEND ALLOCATED 5,349,594 EQUITY IN EARNINGS 0 TRANSFER TO OTHER EQUITIES -378,954 RETIREMENT OF CAPITAL CREDITS -99,644 DECREASE IN MEMBERSHIPS -350 EQUITY LOSS IN SUB -7,950 TOTAL 6,102,005 COTTON ELECTRIC CHARITABLE 226 N BROADWAY WALTERS OK 73572 700746327 DONATIONS OK 501C3 10 CEC COTTON ELECTRIC COOPERATIVE false COTTON ELECTRIC SERVICES INC 226 N BROADWAY WALTERS OK 73572 731250176 TESTING OK CEC COTTON ELECTRIC COOPERATIVE C CORP 1115205 2798574 1.00000 false true false false false false false false false false false false false false false true false false true false COTTON ELECTRIC SERVICES INC A 12000 ACCRUAL COTTON ELECTRIC SERVICES INC O 637655 ACCRUAL COTTON ELECTRIC SERVICES INC R 64371 ACCRUAL