2025-10-21T18:57:57-04:00 2024-12-31 743040374 Kelso Lynch PC PA 6700 Squibb Rd Ste 215 Mission KS 662023252 990 2024-01-01 430184419 Black River Electric Cooperative % Paul Montgomery BLAC 5737833381 PO Box 31 Fredericktown MO 63645 PAUL MONTGOMERY CEO 5737833381 2025-10-17 true true GEORGE LYNCH P00187596 9138311150 2025-10-21 2024 2025-03-06 01:10:19Z Paul Montgomery PO Box 31 Fredericktown MO 63645 59990808 false X WWW.BREC.COOP X 1938 MO To provide electric power. 9 9 85 0 0 0 55703939 59339228 127392 420278 196254 137244 56027585 59896750 0 3389982 4573979 1367246 2506485 0 0 51270357 52816286 56027585 59896750 0 156527531 167645241 75544406 83663801 80983125 83981440 To provide electric power. false false Distribution of electrical power to consumers false false true 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 false true 116 0 true 85 true false false false false false 59234079 3670461 false false false X 9 9 false false false false true true true true true false false true true true true true true true false false X Paul Montgomery 5737833381 PO Box 31 Fredericktown MO 63645 John H Singleton CEO 60.00 0.00 X 238279 0 435189 Paul Montgomery CEO 60.00 0.00 X 213941 0 316090 John C Eaves CFO 60.00 0.00 X 202564 0 255000 Donald E England Manager Line Distribution 50.00 0.00 X 163839 0 282104 Korey King District Manager 50.00 0.00 X 147448 0 207756 Jim Scaggs Director 10.00 0.00 X 6550 0 0 James W Hovis Director 10.00 0.00 X 5950 0 0 Mark Bollinger Director 10.00 0.00 X 5350 0 0 Bruce Gastineau Director 10.00 0.00 X 5350 0 0 Thomas Mooney Secretary 15.00 0.00 X 5350 0 0 Harold Ellinghouse Vice President 15.00 0.00 X 5050 0 0 Gary Cook President 15.00 0.00 X 4150 0 0 Dennis Bess Director 10.00 0.00 X 3825 0 0 Dennis Mouser Director 10.00 0.00 X 2700 0 0 1010346 0 1496139 5 false true false BBC Electric Construction 1770939 Townsend Tree Service Inc PO Box 7015 Muncie IN 47308 ROW Contractor 3790326 Arkansas Electric Coop PO Box 190257 Little Rock AR 72219 Utility SvsMat 4116154 Koppers Utility & Indust Products 915449 Anixter Inc 923400 22 Sale of Electricity 221000 55396139 55396139 Capital Credits 221000 3337978 3337978 Other Operating 221000 605111 605111 59339228 66825 66825 141570 141570 141570 141570 447511 94058 353453 353453 353453 0 Non-Operating 900099 -4326 -4326 -4326 59896750 59334902 0 561848 X 4573979 1175307 1331178 3469833 5210598 Cost of Power 30480349 30480349 Distribution Expense 8061703 8061703 Admin & General 2432734 2432734 Member Services 1619171 1619171 1541898 59896750 0 0 0 977536 4039400 4356273 5151143 2485207 2705782 2400450 2395619 181392770 64711241 111777123 116681529 34530942 36671768 156527531 167645241 12044882 8825505 1000000 3423320 59373795 70479712 2537233 588496 935264 75544406 83663801 X 80983125 83981440 80983125 83981440 156527531 167645241 X 0 2998315 X false false 2500 2500 2500 true AMECPAC PO Box 1645 Jefferson City MO 65102 431441879 2500 2963096 2963096 10199441 2586329 7613112 168230233 62124912 106105321 116681529 Investment in Assoc Organizations 35286021 C Capital Term Certificates 1385747 C 36671768 OPEB Liability 935264 935264 X Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Cooperative has been granted exemption from federal income taxes under Section 501(c)(12) of theInternal Revenue Code and files IRS Form 990 annually. An evaluation of whether or not it has anyuncertain tax positions is determined on an annual basis by the Cooperative. While the Cooperativebelieves it has adequately provided for all tax positions, amounts asserted by taxing authoritiescould be different than the positions taken by the Cooperative. The Cooperative recognizes anyinterest and penalties assessed by taxing authorities in income tax expense and, with fewexceptions, is no longer subject to federal, state, or local income tax examinations by taxauthorities for years before 2021. X X X false false false John H Singleton CEO 238279 411877 23312 673468 John C Eaves CFO 202564 239008 15992 457564 Paul Montgomery CEO 213941 288796 27294 530031 Donald E England Manager Line Distribution 163839 254810 27294 445943 Korey King District Manager 147448 180462 27294 355204 Members or stockholder classes and rights Part VI line 6 BLACK RIVER ELECTRIC COOPERATIVE IS A MEMBER OWNED COOPERATIVE. Member election for additional members Part VI line 7a THE ORGANIZATION HAS MEMBERS WHO ELECT THE MEMBERS OF THE GOVERNING BODY. Governing body decisions Part VI line 7b THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE MEMBERS. Form 990 governing body review Part VI line 11 THE FORM 990 IS REVIEWED BY THE CFO PRIOR TO FILING. Conflict of interest policy compliance 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. CEO executive director top management comp Part VI line 15a CEO COMPENSATION IS DELIBERATED AND ESTABLISHED BY THE BOARD OF DIRECTORS. Governing documents etc available to public Part VI line 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST TO THE CEO AND AT THE ANNUAL MEMBERSHIP MEETING. Audited by an independent accountant Part XII line 2b Form 990, Part XII, Line 2Black River Electric Cooperatives 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. Explanation of other changes in net assets or fund balances Part XI line 9 Net Margins Assigned to Members $ 4,573,979Other Changes $ 172,796Retirement of Capital Credits $ -1,402,868 Total $ 2,998,315 Part IX response or note to any line in Part IX Form 990, Part IX, Line 4The instructions to the 2024 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, 2024.