2025-11-13T17:07:05-05:00 2024-12-31 311413363 BHM CPA GROUP INC PO BOX 875 CIRCLEVILLE OH 431130875 990 2024-01-01 550189745 HARRISON RURAL ELECTRIFICATION ASSO HARR 3046246365 600 MARKET PLACE SUITE 104 BRIDGEPORT WV 26330 TERRY STOUT CEO/GENERAL MANAGER 3046246365 2025-10-28 true true RYAN C HIXENBAUGH CPA P01052454 7404745210 2025-11-13 2024 2025-03-06 01:10:19Z TERRY STOUT 600 MARKET PLACE SUTIE 104 CHARLES BRIDGEPORT WV 26330 22298709 false X WWW.HARRISONREA.COM X 1938 WV HARRISON RURAL ELECTRIFICATION ASSOCIATION'S (HREA) SOLE PURPOSE IS TO PROVIDE ITS MEMBERS WITH THE LOWEST COST ELECTRICITY AVAILABLE. 7 7 23 0 7263101 13458448 14881183 -40035 -86776 77446 62387 13495859 22119895 200 0 0 2581851 2849340 0 0 9823154 10571323 12405205 13420663 1090654 8699232 46066139 54498325 20576831 20267520 25489308 34230805 X HARRISON RURAL ELECTRIFICATION ASSOCIATION'S (HREA) SOLE PURPOSE IS TO PROVIDE ITS MEMBERS WITH THE LOWEST COST ELECTRICITY AVAILABLE. false false HREA SELLS ELECTRIC TO RURAL AREA CUSTOMERS AT THE LOWEST POSSIBLE COST. HREA BUILDS LINES WHERE INVESTOR OWNED UTILITIES DO NOT WANT TO BUILD. HREA IS OWNED BY THE MEMBERS THAT IT SERVES. HREA CONTRIBUTES TO AND MAILS TO CUSTOMERS A MONTHLY MAGAZINE CALLED COUNTRY LIVING WHICH HAS A SECTION TITLED "ILLUMINATOR" IN ORDER TO KEEP CUSTOMERS APPRAISED OF CURRENT ELECTRIC ISSUES AND ISSUES AFFECTING THEIR CO-OP. HREA IS INVOLVED WITH THE COMMUNITY BY MAKING VARIOUS DONATIONS TO ORGANIZATIONS. HREA MAKES ANNUAL TRIPS TO LOCAL SCHOOLS PROMOTING SAFETY AND PARTICIPATES WITH OTHER AREA ORGANIZATIONS. false true false false false false false false false true false false true true true true 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 9 0 true 23 true false false false false false 14881183 7238712 false false false X 7 7 false false false false true true true true true false false true true true true true true true true false X TERRY STOUT 3046246365 600 MARKET PLACE SUTIE 104 CHARLES BRIDGEPORT WV 26330 TERRY STOUT CEO/GENERAL 40.00 X 167257 0 73598 TY CHAPMAN OPERATIONS M X 102215 0 43802 GLENN COX JR BOARD MEMBER 1.25 X 7500 0 0 JEFF NELSON BOARD MEMBER 1.25 X 5750 0 0 C BROOKS SHARP PRESIDENT 1.25 X X 3250 0 0 WILLIAM SUAN BOARD MEMBER 1.25 X 3250 0 0 GREG ROBERTSON VICE PRESIDE 1.25 X X 3000 0 0 RONALD WATSON BOARD MEMBER 1.25 X 3000 0 0 PHILIP MACMILLAN BOARD MEMBER 1.25 X 2000 0 0 297222 117400 2 false true false THAYER POWER & COM LINE CONSTRUCTION 3003 ETAN PARKWAY PATASKALA OH 43062 CONSTRUCTION 4254617 CW WRIGHT CONSTRUCTION INC 1610 ASHTON PARK DR SOUTH CHESTERFIELD VA 23834 CONSTRUCTION 1202887 PATHWAY CONSTRUCTION LLC 2727 BRANDONVILLE PIKE TERRA ALTA WV 26764 CONSTRUCTION 800316 FILA'S TREE SERVICE 4948 GOOD HOPE PIKE CLARKSBURG WV 26301 ROW MAINT 688149 GILLESPIE FLYING SERVICES 444 CESSNA DRIVE TRENTON SC 29847 ROW MAINTENANCE 281697 5 7263101 7263101 SALE OF ELECTRICITY 14881183 14881183 14881183 9677 9677 82361 178814 -96453 -96453 -96453 PATRONAGE CAP FROM ASSOC ORG 57284 57284 MERCH, JOBBING & CONTRACTS 5103 5103 62387 22119895 14847117 9677 195007 2085172 420905 148256 2695 29250 31808 121 11187 71449 296402 53912 868459 1706074 COST OF POWER 5007625 DISTRIBUTION - MAINTENANC 1332828 CONSUMER ACCOUNT 434502 DISTRIBUTION - OPERATIONS 296263 428748 13420663 0 0 0 2445824 1841601 1054891 1295115 83048 81962 62765860 15516281 38722666 47249579 1009051 1030645 2750659 2999423 46066139 54498325 1528615 2081137 810 450 18474000 17252977 573406 932956 20576831 20267520 X 25363216 34104578 126092 126227 25489308 34230805 46066139 54498325 X 8699232 42265 X false true X false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62765860 15516281 47249579 47249579 MATERIALS AND SUPPLIES 2629664 RIGHT OF USE ASSETS 369759 2999423 CAPITAL LEASES 932956 932956 X 22212562 92667 92667 22119895 22119895 13327996 13327996 92667 92667 13420663 SCHEDULE D, PAGE 3, PART X THE COOPERATIVE COMPLIES WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740- 10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2021, 2022 AND 2023 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN ACCOUNTING ESTIMATE 92,667 SCHEDULE D, PAGE 4, PART XII, LINE 4B DECREASE IN BAD DEBT ALLOWANCE 92,667 false false false TERRY STOUT CEO/GENERAL MANAGER 167257 43790 29808 240855 FORM 990, PAGE 2, PART III, LINE 4D HREA MAKES ANNUAL TRIPS TO LOCAL SCHOOLS PROMOTING SAFETY AND PARTICIPATES WITH OTHER AREA ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 6 THE ASSOCIATION IS AN ELECTRIC COOPERATIVE THAT HAS MEMBERS WHO OBTAIN A PATRONAGE OWNERSHIP IN THE ASSOCIATION AND ARE ISSUED MEMBER CREDITS WHEN THEY OBTAIN ELECTRIC SERVICE. FORM 990, PAGE 6, PART VI, LINE 7A THE ASSOCIATION MEMBERSHIP CONSISTS OF SEVEN GEOGRAPHIC DISTRICTS. THE MEMBERS OF EACH DISTRICT ELECT A REPRESENTATIVE TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B THE ASSOCIATION HAS TO HAVE A MAJORITY VOTE OF ITS MEMBERS TO ENACT ANY BYLAW CHANGES. THE ASSOCIATION HAS AN ANNUAL MEMBERS MEETING WHERE SUCH ACTIONS, IF ANY, ARE VOTED ON. FORM 990, PAGE 6, PART VI, LINE 11B THE ASSOCIATION'S GENERAL MANAGER, TERRY STOUT, REVIEWS THE 990. HE APPROVES FILING OF THE RETURN AND THE BOARD REVIEWS AT THE NEXT MONTHLY BOARD MEETING AFTER FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ASSOCIATION'S DIRECTORS ALL SIGN CONFLICT OF INTEREST STATEMENTS WHEN ELECTED. THESE ARE THEN MONITORED BY MANAGEMENT AND THE BOARD ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE ASSOCIATION'S GENERAL MANAGER IS REVIEWED ANNUALLY BY THE WHOLE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE ASSOCIATION'S KEY EMPLOYEES ARE REVIEWED BY THE GENERAL MANAGER. HOWEVER, THE BOARD APPROVES THE BUDGET FOR SALARY INCREASES AND LIMITS THE AMOUNT THAT KEY EMPLOYEES' SALARIES CAN BE BASED ON THE APPROVED BUDGET FOR THAT YEAR. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION PROVIDES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS TO ANY INTERESTED PARTY UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 DECREASE IN ALLOWANCE FOR BAD DEBTS 92,667 NEW MEMBERSHIPS, NET ADJUSTMENTS 135 OTHER REDEMPTION & ADJUSTMENTS -41,689 CHANGE IN ACCT EST ASU 2016-13 92,667 RETIREMENT OF PATRONAGE CAPITAL -101,515 TOTAL 42,265