2026-08-26T17:03:22-07:00 2024-12-31 911321048 Moody Mickelsen Rowley & Adamson P S 7139 W Deschutes Ave Kennewick WA 99336 990 2024-01-01 930388092 COLUMBIA POWER COOPERATIVE ASSOCIATION COLU 5419342311 PO BOX 97 MONUMENT OR 97864 LISA ATKIN GENERAL MANAGER 2026-08-26 true true Derek Moody P01901369 5097350379 2024 2025-03-06 01:10:19Z X LISA ATKIN PO BOX 97 MONUMENT OR 97864 5515347 false X N/A X 1948 OR TO PROVIDE ELECTRIC POWER FOR 1,078 MEMBERS. 7 7 16 0 0 5159338 5399955 2653 -850 -46251 -47316 5115740 5351789 0 467528 0 2027035 2397686 0 0 2621177 3044694 5115740 5442380 -90591 23738685 23233849 14560305 14146080 9178380 9087769 TO PROVIDE ELECTRIC POWER FOR 1,078 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 8 0 true 16 false false false false false false 3186869 130158 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 53.00 0.00 232736 0 75527 LISA ATKIN GENERAL MANAGER 40.00 0.00 X 192237 0 76776 MIKE OSBORNE WORKING FOREMAN 48.00 0.00 193679 0 67533 JACK JEWELL JORNEYMAN LINEMAN 53.00 0.00 205932 0 49971 ED ANDERSEN MECHANIC 45.00 0.00 152503 0 86807 GARRETT WARNER JORNEYMAN LINEMAN 53.00 0.00 207590 0 26188 PAUL WALTON Director 1.00 0.00 X 17433 0 0 ADAM TEMPLE President 1.00 0.00 X X 5918 0 0 JEFF NEASHAM Treasurer 1.00 0.00 X X 5786 0 0 DAVE HUMPHREYS Director 1.00 0.00 X 3338 0 0 BRIAN CAMPBELL Vice President 1.00 0.00 X X 3325 0 0 DALLAS NEWTON Director 1.00 0.00 X 2921 0 0 JUDY WILSON Director 1.00 0.00 X 2642 0 0 1226040 382802 6 false true false BLACK & MCDONALD 7700 NE GREENWOOD DR STE 200 VANCOUVER WA 98662 LINE CONTRACTOR 601468 JSW UNLIMITED INC 1411 NE BARNES RD PRINEVILLE OR 97754 CONSTRUCTION 107121 T LINE CONSTRUCTION LLC 6755 NE JUNIPER RIDGE RD REDMOND OR 97756 CONSTRUCTION 146153 3 0 ELECTRICITY SALES 221000 3186869 3186869 MISC ELECTRICAL REV 221000 1560 1560 PATRONAGE CAPITAL ALLOCAT 221000 9588 9588 POLE RENTAL 221000 6755 6755 TRANSMISSION 221000 2195183 2195183 5399955 -850 -850 0 0 8250 6320 1930 1930 1930 0 0 0 91488 157238 -65750 -65750 MISCELLANEOUS INCOME 221000 16504 16504 16504 5351789 5343954 7835 0 0 0 0 310376 0 1412734 256807 290800 126969 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 501863 0 377749 0 DISTRIBUTION - MAINTENANCE 997293 COST OF POWER 975613 DISTRIBUTION - OPERATION 929931 Transmission Expense 771295 -1509050 5442380 0 0 0 243928 285823 3171868 2261026 0 354039 426593 0 0 0 654296 691628 30491 41460 34939598 15626406 19069919 19313192 0 0 214144 214127 0 0 23738685 23233849 419674 520430 38835 155650 14083336 13451190 18460 18810 14560305 14146080 X 5410 5390 9172970 9082379 9178380 9087769 23738685 23233849 X -90591 -20 X X false false false 88591 88591 777215 556636 220579 34073792 15069770 19004022 19313192 consumer deposits 18810 18810 X Part X : FIN48 Footnote The cooperative does not have any uncertain tax positions. X X false false false ED ANDERSEN MECHANIC 152503 56723 30084 239310 GARRETT WARNER JORNEYMAN LINEMAN 207590 9718 16470 233778 JACK JEWELL JORNEYMAN LINEMAN 205932 19614 30357 255903 JOE RINGERING FOREMAN 232736 43929 31598 308263 LISA ATKIN GENERAL MANAGER 192237 40221 36555 269013 MIKE OSBORNE WORKING FOREMAN 193679 36824 30709 261212 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 DECREASE IN MEMBERSHIP & OTHER EQUITY = -$20 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. AMENDED 990 THE ORIGINALLY FILED 990 IN AUGUST 2025. IN DECEMBER 2025 THE TAXPAYER'S FINANCIAL STATEMENT AUDIT FOR THEIR FISCAL YEAR ENDED SEPTEMBER 30, 2025 CONCLUDED. THE AUDIT IDENTIFIED A PRIOR YEAR ADJUSTMENT OF $459,785 FOR TRANSMISSION EXPENSES WHICH SHOULD HAVE BEEN CAPITALIZED. PART I - SUMMARY FIGURES UPDATED FOR CHANGES ABOVEPART IX - TRANSMISSION EXPENSES IN LINE 24 REDUCED BY $459,785PART X - LINES 10A AND 10C INCREASED BY $459,785 FOR NEWLY CAPITALIZED AMOUNTS. PART X - LINE 31 RETAINED EARNINGS UPDATED TO REFLECT LESS TRANSMISSION EXPENSE.PART XI - LINES 2 AND 3 UPDATED FOR ITEMS ABOVE. SCHEDULE D PART VI UPDATED AS A RESULT OF CHANGES NOTED ABOVE. 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 HAD A LOSS OF $550,376 FOR 2024 AND THE LOSS IS NOT ALLOCATED TO THE MEMBERSHIP BUT WILL BE OFFSET AGAINST FUTURE NON-OPERATING MARGINS. ACCORDINGLY THE AMOUNT ON LINE 4 IS $0 for 2024 AND THIS IS NOT A RECONCILING ITEM FOR 2024. THE COOPERATIVE'S ACCOUNTING SYSTEM FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) WHICH DO NOT REPORT PATRONAGE DIVIDENDS AS AN EXPENSE; AS SUCH, THE 2024 MARGINS ALLOCATED, IF ANY, AS PATRONAGE DIVIDENDS ARE ALSO RECORDED AS A RECONCILING ITEM ON SCHEDULE D PART XIII OF THE FORM 990.