2025-11-17T11:41:38+00:00 2024-12-31 440160260 Forvis Mazars LLP 1401 50th Street Suite 350 West Des Moines IA 502665935 990 2024-01-01 420820355 PARTNER COMMUNICATIONS COOPERATIVE PART 6414987701 PO BOX 8 GILMAN IA 50106 CHRIS RIDDLE GENERAL MANAGER 6414987701 2025-11-17 true true Matthew C Hall P01573021 5152230159 2025-11-17 2024 2025-03-06 01:10:19Z X ARTHUR COOPER PO BOX 8 GILMAN IA 50106 5564766 false X https://www.pcctel.net/ X 1955 IA To responsibly maintain technologies to provide economically priced connectivity for Cooperative members within the communities we serve. 7 7 16 0 5951 3451 0 0 5315247 5353086 -89481 80559 13720 43443 5239486 5477088 0 0 0 1165000 0 1210341 0 0 0 4313466 2989587 4313466 5364928 926020 112160 10720690 11494217 2309041 1893496 8411649 9600721 To responsibly maintain technologies to provide economically priced connectivity for Cooperative members within the communities we serve. false false The Cooperative provides quality services to its member subscribers. These services include local exchange services, toll services, terminal equipment for sale or lease, internet services, installation and maintenance of customer premise wiring, and other miscellaneous services. 0 false false false false false false false false false false true false false false true false false true 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 false true true false false false true 33 0 true 16 true true true false false false false 2824713 198071 false false false X 7 7 true false false false true true true true true false false false true true true true true true true false false false IA X CHRIS RIDDLE 6414987701 PO BOX 8 GILMAN IA 50106 Arthur Cooper Board President 1.0 0.0 X X 6725 0 0 Daniel Carnaham Board Secretary 1.0 0.0 X X 6325 0 0 Harlan Quick Board Vice-President 1.0 0.0 X X 7125 0 0 Bryan Dejong Board Member 1.0 0.0 X 6000 0 0 Daniel Marston Board Member 1.0 0.0 X 6400 0 0 Donald Feld Board Member 1.0 0.0 X 4400 0 0 Thomas Pelham Board Member 1.0 0.0 X 3200 0 0 Mr Christopher Mark Riddle Jr General Manager 40.0 0.0 X 177802 0 44629 217977 0 44629 1 false true false 0 0 Telecommunications Services 517000 5353086 5347135 5951 0 0 0 0 5353086 20237 20237 12821 12821 0 12821 12821 148000 87678 0 60322 60322 60322 DIRECTORY ADVERTISING 511140 7822 7822 MISCELLANEOUS REVENUE 900099 22800 22800 0 0 0 0 30622 5477088 5377757 5951 93380 1165000 262606 611306 32074 227809 76546 21852 86545 0 52554 1064065 PLANT SPECIFIC 848334 Cost of internet services 351737 CUSTOMER SERVICES 250409 PLANT NON-SPECIFIC OPERATIONS 146469 167622 5364928 250118 423568 626295 807209 444310 337024 0 0 768872 650727 94644 82682 22403468 14552707 6775466 7850761 5000 5000 151202 144451 1445126 1061101 159657 131694 10720690 11494217 145156 236885 0 1973760 1499629 190125 156982 2309041 1893496 X 8411649 9600721 8411649 9600721 10720690 11494217 X 112160 1076912 X false true false false 63304 63304 769739 685202 84537 21147484 13851705 7295779 422941 15800 407141 7850761 Federal Income Taxes LEASE LIABILITY 130816 Customer Deposits 26166 156982 5459678 0 0 5459678 -6752 -6752 5452926 4264270 81752 81752 4182518 0 0 4182518 Schedule D, Part X, Line 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. X X false false false Mr Christopher Mark Riddle Jr General Manager 177802 0 0 0 0 0 7112 0 37517 0 222431 0 0 0 Form 990, Part VI, Line 6 FORM 990, PART VI, LINE 7A ALL VOTING MEMBERS OF THE COOPERATIVE CAN ELECT MEMBERS OF THE BOARD OF DIRECTORS. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Tom Pelham - Business relationship, Bryan Dejong - Business relationship Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Any changes to the articles of incorporation must be voted on by the membership and cannot be changed by the board without a member vote. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 WAS PREPARED BY AN INDEPENDENT CPA FIRM, AND IS THEN REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING. Form 990, Part VI, Line 12c Conflict of interest policy The organization maintains a Conflict of Interest Policy to ensure decisions are made in its best interest and comply with applicable laws. Directors, officers, and key persons must disclose any actual or potential conflicts of interest, and the board determines appropriate actions to manage such conflicts. All matters related to conflicts are discussed during Monthly Board Meetings, led by the President, and the Secretary records the discussion and decisions in the official meeting minutes to ensure transparency and accountability. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION USED A COMPENSATION SURVEY/STUDY TO ESTABLISH COMPENSATION FOR TOP MANAGEMENT OFFICIALS. THE PROPOSED COMPENSATION IS THEN REVIEWED AND APPROVED BY THE BOARD. Form 990, Part VI, Line 19 Required documents available to the public Copies are retained with accounting records and are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Impairment of Goodwill - -75000; Patronage Capital Allocated - 1165000; Preferred stock redeemed - -3348; Patronage refunded - -16079; Excise tax refund - 12965; Other, net change - 126; INVESTMENT LOSS IN SUBSIDIARY - -6752; Total - 1076912; PARTNER COMMUNICATIONS INC PO BOX 8 GILMAN IA 50106 421351310 CABLE TELEVISION IA PARTNERS COMMUNICATIONS COOPERATIVE C Corporation 0 1 true false false false false false false false false false false false false false false false false false false false