2026-08-26T17:03:57-07:00 2025-12-31 911321048 Moody Mickelsen Rowley & Adamson P S 7139 W Deschutes Ave Kennewick WA 99336 990 2025-01-01 930388092 COLUMBIA POWER COOPERATIVE ASSOCIATION COLU 5419342311 PO BOX 97 MONUMENT OR 97864 LISA ATKIN GENERAL MANAGER 2026-08-26 true Derek Moody P01901369 5097350379 2025 2025-03-06 01:10:19Z LISA ATKIN PO BOX 97 MONUMENT OR 97864 5711850 false X N/A X 1948 OR TO PROVIDE ELECTRIC POWER FOR 1,070 MEMBERS. 7 7 15 0 0 5399955 5574589 -850 7768 -47316 -81591 5351789 5500766 0 968375 2397686 2378348 0 0 3044694 2063452 5442380 5410175 -90591 90591 23233849 23521018 14146080 13374323 9087769 10146695 TO PROVIDE ELECTRIC POWER FOR 1,070 MEMBERS. false false PROVIDE ELECTRIC POWER FOR MEMBERS. false false false false false false false false false true false false 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 true 5 0 true 15 false false false false false false 3358768 151144 false false false X 7 7 false false false false true true true true true false false false false false false true true false X X MELINDA JACOBSON 5419342311 PO BOX 97 MONUMENT OR 97864 JOE RINGERING FOREMAN 45.00 0.00 183549 0 94528 ED ANDERSEN MECHANIC 43.00 0.00 148377 0 116290 LISA ATKIN GENERAL MANAGER 40.00 0.00 X 199478 0 57974 MIKE OSBORNE WORKING FOREMAN 41.00 0.00 163761 0 82400 JACK JEWELL JORNEYMAN LINEMAN 44.00 0.00 166768 0 58109 GARRETT WARNER JORNEYMAN LINEMAN 44.00 0.00 168412 0 31656 PAUL WALTON Director 1.00 0.00 X 1192 0 17380 ADAM TEMPLE President 1.00 0.00 X X 4013 0 3029 JEFF NEASHAM Treasurer 1.00 0.00 X X 2378 0 3796 BRIAN CAMPBELL Vice President 1.00 0.00 X X 2244 0 3796 DAVE HUMPHREYS Director 1.00 0.00 X 1227 0 2749 JUDY WILSON Director 1.00 0.00 X 1422 0 1388 DALLAS NEWTON Director 1.00 0.00 X 1341 0 1388 1044162 474483 7 false true false BLACK & MCDONALD 7700 NE GREENWOOD DR STE 200 VANCOUVER WA 98662 LINE CONTRACTOR 1708356 1 0 ELECTRICITY SALES 221000 3358768 3358768 MISC ELECTRICAL REV 221000 2505 2505 PATRONAGE CAPITAL ALLOCAT 221000 11378 11378 POLE RENTAL 221000 6755 6755 TRANSMISSION 221000 2195183 2195183 5574589 7768 7768 0 0 6450 2910 3540 3540 3540 0 0 0 122072 208174 -86102 -86102 MISCELLANEOUS INCOME 221000 971 971 971 5500766 5482703 18063 0 0 0 968375 304795 0 1270516 314608 371686 116743 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 482418 0 386426 0 COST OF POWER 1066212 DISTRIBUTION - OPERATION 1044014 ADMIN & GENERAL EXP 665411 CUSTOMER ACCOUNTS EXP 349096 -1930125 5410175 0 0 0 285823 277949 2261026 821419 0 426593 389114 0 0 272629 691628 772669 41460 28430 37088976 16350315 19313192 20738661 0 0 214127 220147 0 0 23233849 23521018 520430 487666 155650 13451190 12802666 18810 83991 14146080 13374323 X 5390 5350 9082379 10141345 9087769 10146695 23233849 23521018 X 90591 968335 X X false false false 88591 88591 830572 579547 251025 36169813 15770768 20399045 20738661 consumer deposits 19310 REGULATORY LIABILITIES 64681 83991 X Part X : FIN48 Footnote The cooperative does not have any uncertain tax positions. X X false false false ED ANDERSEN MECHANIC 148377 83578 32712 264667 GARRETT WARNER JORNEYMAN LINEMAN 168412 13283 18373 200068 JACK JEWELL JORNEYMAN LINEMAN 166768 24766 33343 224877 JOE RINGERING FOREMAN 183549 59849 34679 278077 LISA ATKIN GENERAL MANAGER 199478 52474 5500 257452 MIKE OSBORNE WORKING FOREMAN 163761 49184 33216 246161 Form 990, Part VI, Section A, Line 6 Each member is entitles to one vote on matters submitted for vote to the membership, including election of the Coop's directors. Any person, corporation, or public body may become a member of the cooperative by agreeing to purchase electric services. Form 990, Part VI, Section A, Line 7b Members vote to approve changes in the bylaws and to elect the board of directors. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW AND COMMENTARY PRIOR TO SUBMISSION. Form 990, Part VI, Section B, Line 15a Columbia Power Cooperative Association in conjunction with NRECA, receives current job position salary information each year. This information, along with performance reviews, is used for assessing annual salary increases. These assessments and recommendations are presented to the board of directors for approval. Form 990, Part VI, Section B, Line 15b Information is gathered from other local electric cooperatives, such as Harney Electric and Columbia Basin Coop, on union and non-union wages paid for similar positions. As review of performance is made prior to a change in compensation. Form 990, Part VI, Section C, Line 19 UPON REQUEST Form 990, Part XI, Line 9 2025 MARGINS ALLOCATED TO MEMBERS = $968375 Form 990, Part XI, Line 9 DECREASE IN MEMBERSHIP & OTHER EQUITY = -$40 Form 990, Part XII, Line 2c COMPANY HAS A FISCAL YEAR END OF SEPTEMBER 30 AND OBTAINS AN AUDIT FOR THE FISCAL YEAR AND NOT THEIR TAX YEAR, WHICH ENDS ON DECEMBER 31. PART IX LINE 4 - BENEFITS PAID TO OR FOR MEMBERS THE IRS INSTRUCTIONS STATE THAT PATRONAGE DIVIDENDS PAID BY 501(C)(12) ORGANIZATIONS SHOULD BE REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSES ON LINE 4. THE COOPERATIVE REPORTED A LOSS OF $550,376 FOR 2024, AFTER AMEDNED AJDUSTMENTS OF $429,785, THE COOPERATIVE REPORTED LOSS OF $90,591, TO BE OFFSET AGAINST FUTURE NON-OPERATING MARGINS. THE COOPERATIVE HAS ALLOCATED $968,375 OF ITS 2025 MARGINS AS PATRONAGE DIVIDENDS TO ITS MEMBERS AND REPORTED THIS AMOUNT ON LINE 4. THE COOPERATIVE'S ACCOUNTING SYSTEM FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) WHICH DO NOT REPORT PATRONAGE DIVIDENDS AS AN EXPENSE; AS SUCH, THE 2025 MARGINS ALLOCATED, IF ANY, AS PATRONAGE DIVIDENDS ARE ALSO RECORDED AS A RECONCILING ITEM ON PART XI, LINE 9 OF THE FORM 990.