2026-08-05T14:13:51-04:00 2025-12-31 731293012 BRISCOE BURKE & GRIGSBY LLP 4120 E 51ST STREET TULSA OK 741353639 990 2025-01-01 730199463 COTTON ELECTRIC COOPERATIVE INC COTT 5808753351 226 NORTH BROADWAY ST WALTERS OK 735721226 JENNIFER M MEASON CEO 5808754241 2026-07-13 true MICHAEL K BURKE CPA P00054433 9187498337 2026-07-13 2025 2025-03-06 01:10:19Z JENNIFER M MEASON 226 NORTH BROADWAY WALTERS OK 735721299 86469991 false X WWW.COTTONELECTRIC.COM X 1938 OK TO PROVIDE ELECTRICITY TO MEMBERS ON A COOPERATIVE BASIS. 9 9 92 0 0 82725568 85717953 171899 110013 327258 125932 83224725 85953898 0 5349594 3594114 2282624 2538872 0 0 75584557 79866342 83216775 85999328 7950 -45430 187152448 190267888 80002438 79688588 107150010 110579300 TO PROVIDE ELECTRICITY TO MEMBERS ON A COOPERATIVE BASIS. false false TO PROVIDE ELECTRICITY TO OUR MEMBERS - 24,002 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 68 0 92 true false false false false false 84100559 837825 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 325814 0 234153 BRYCE HOOPER COO 40.00 X 208810 0 124422 MICHAEL W OTTINGER VP OPERATION 40.00 X 172989 0 84326 CLINT INGRAM LINE OP SUPE 40.00 X 139642 0 97649 JEROMY BOWERS VP ADMIN & I 40.00 X 167700 0 51452 WALTER DENNIS JOURNEYMAN L 40.00 X 133115 0 78954 ZACHARY SMITH CREW CHIEF 40.00 X 141457 0 47079 KEETON SALLEE JOURNEYMAN L 40.00 X 136750 0 30797 KYLE LINTHICUM JOURNEYMAN L 40.00 X 135494 0 25032 MARTIN CLARK DIRECTOR 5.00 X 28138 0 0 CLIFFORD DUNHAM DIRECTOR 5.00 X 27363 0 0 TONY HIGH DIRECTOR 5.00 X 26853 0 0 STEVEN ROBINSON DIRECTOR 5.00 X 26682 0 0 BRIAN DEMARCUS DIRECTOR 5.00 X 26390 0 0 DELL FARRIS DIRECTOR 5.00 X 25932 0 0 NICHOLE SCOTT DIRECTOR 5.00 X 24932 0 0 KEN LAYN DIRECTOR 5.00 X 10778 0 0 SHANNON FILES DIRECTOR 5.00 X 6169 0 0 1765008 773864 32 false true false MCCOY TREE SURGERY CO PO BOX 649319 DALLAS TX 75264 RIGHT OF WAY 841670 T&W TOW AND POWER LLC 177747 N 2920 ROAD DUNCAN OK 73533 CONSTRUCTION 741167 ALL AMERICAN CONSTRUCTION 164343 6 MILES ROAD MARLOW OK 73055 CONSTRUCTION 566341 IMPERIUM UTILITY SERVICES LLC 6100 S BRYANT AVE OKLAHOMA CITY OK 73149 CONSTRUCTION 452062 TITAN POWERLINE LLC 4320 COOPERWOOD ST DUNCAN OK 73533 CONSTRUCTION 422606 6 SALES OF ELECTRICITY 221000 84015084 84015084 PATRONAGE DIVIDENDS 221000 1617394 1617394 SERVICE FEES 221000 85475 85475 85717953 104605 104605 116805 116805 116805 116805 28147 22739 5408 5408 5408 410913 493354 -82441 -82441 NEWSPAPER 91268 91268 INTERCONNECTION FEE 300 300 91568 85953898 85717953 235945 X 3594114 1572904 965968 2329273 5306708 PURCHASED POWER 59096661 DISTRIBUTION 8962026 CONSUMER EXPENSE 1909961 TAXES 1636346 625367 85999328 0 0 0 968312 811568 862359 897883 11395382 9181142 2305153 2212674 797941 464904 182574768 51116101 127047977 131458667 43775324 45241050 187152448 190267888 9397656 8957123 60732810 60513493 9871972 10217972 80002438 79688588 X 113210 112725 16939110 16831342 90097690 93635233 107150010 110579300 187152448 190267888 X -45430 3474720 X false true X true false 468381 468381 5255853 981087 4274766 176850534 50135014 126715520 131458667 INVESTMENTS IN ASSOCIATED 45241050 45241050 POST-RETIREMENT BENEFIT OBLIGATION 6232557 CONSUMER DEPOSITS 3023251 DEFERRED CREDIT - CREDIT BAL A/R 717380 EST. MEDICAL CLAIMS 232395 OTHER 12009 RENEWABLE ENERGY 380 10217972 X 85953898 85953898 85953898 82405214 82405214 3594114 3594114 85999328 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 3,594,114 X X false false false JENNIFER M MEASON CEO 314607 11207 212821 21332 559967 BRYCE HOOPER COO 198204 1850 8756 103614 20808 333232 MICHAEL W OTTINGER VP OPERATIONS 161416 6600 4973 63518 20808 257315 CLINT INGRAM LINE OP SUPERINTENDE 130866 5600 3176 76465 21184 237291 JEROMY BOWERS VP ADMIN & IT 160678 3700 3322 30644 20808 219152 WALTER DENNIS JOURNEYMAN LINEMAN 130359 850 1906 58146 20808 212069 ZACHARY SMITH CREW CHIEF 140432 850 175 26271 20808 188536 KEETON SALLEE JOURNEYMAN LINEMAN 134309 850 1591 9989 20808 167547 KYLE LINTHICUM JOURNEYMAN LINEMAN 134393 850 251 17844 7188 160526 SCHEDULE J, PART III JENNIFER MEASON ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 203,011 EMPLOYER CONTRIBUTION TO 401(K) PLAN 9,810 TOTAL REPORTED IN COLUMN C 212,821 LESS: ACTUARIAL INCREASE (203,011) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 84,890 EXPENSE TO THE COOPERATIVE 94,700 MICHAEL OTTINGER ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 58,415 EMPLOYER CONTRIBUTION TO 401(K) PLAN 5,103 TOTAL REPORTED IN COLUMN C 63,518 LESS: ACTUARIAL INCREASE ( 58,415) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 44,090 EXPENSE TO THE COOPERATIVE 49,193 BRYCE HOOPER ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 97,278 EMPLOYER CONTRIBUTION TO 401(K) PLAN 6,336 TOTAL REPORTED IN COLUMN C 103,614 LESS: ACTUARIAL INCREASE ( 97,278) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 54,652 EXPENSE TO THE COOPERATIVE 60,988 CLINT INGRAM ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 72,535 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,930 TOTAL REPORTED IN COLUMN C 76,465 LESS: ACTUARIAL INCREASE ( 72,535) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 33,950 EXPENSE TO THE COOPERATIVE 37,880 ZACHARY SMITH ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 22,782 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,489 TOTAL REPORTED IN COLUMN C 26,271 LESS: ACTUARIAL INCREASE ( 22,782) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 30,190 EXPENSE TO THE COOPERATIVE 33,679 JEROMY BOWERS ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 25,656 EMPLOYER CONTRIBUTION TO 401(K) PLAN 4,988 TOTAL REPORTED IN COLUMN C 30,644 LESS: ACTUARIAL INCREASE ( 25,656) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 43,098 EXPENSE TO THE COOPERATIVE 48,086 KYLE LINTHICUM ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 14,803 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,041 TOTAL REPORTED IN COLUMN C 17,844 LESS: ACTUARIAL INCREASE ( 14,803) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 26,316 EXPENSE TO THE COOPERATIVE 29,357 KEETON SALLEE ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 6,948 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,041 TOTAL REPORTED IN COLUMN C 9,989 LESS: ACTUARIAL INCREASE ( 6,948) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 26,316 EXPENSE TO THE COOPERATIVE 29,357 WALTER DENNIS ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN 55,105 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,041 TOTAL REPORTED IN COLUMN C 58,146 LESS: ACTUARIAL INCREASE ( 55,105) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 26,316 EXPENSE TO THE COOPERATIVE 29,357 BRIAN DEMARCUS DIRECTOR DIRECTOR OF WFEC G&T false JENNIFER M MEASON CEO 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 OTHER EQUITIES 103,392 PATRONAGE DIVIDEND ALLOCATED 3,594,114 EQUITY IN EARNINGS 45,430 TRANSFER TO OTHER EQUITIES -41,187 RETIREMENT OF CAPITAL CREDITS -15,384 DECREASE IN MEMBERSHIPS -485 DECREASE IN ACCUMULATED OCI -211,160 TOTAL 3,474,720 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 1202107 2843262 1.00000 false true false false false false false false false false false false false true true true false true true false COTTON ELECTRIC SERVICES INC A 12000 ACCRUAL COTTON ELECTRIC SERVICES INC O 670649 ACCRUAL