2026-08-27T13:30:04-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 601 W RIVERSIDE AVENUE STE 1800 SPOKANE WA 99201 990 2025-01-01 930134820 CANBY TELEPHONE ASSOCIATION DBA DIRECTLINK CANB 5038454434 PO BOX 1189 MT ANGEL OR 97362 PAUL HAUER PRESIDENT/GENERAL MANAGER 5038454434 2026-08-26 1 EMINA O CRESSWELL P01217304 5097472600 2026-08-26 2025 2025-03-06 01:10:19Z PAUL HAUER PO BOX 1189 MT ANGEL OR 97362 25895966 0 X WWW.DIRECTLINK.COOP X 1916 OR PROVIDE COOPERATIVE TELECOMMUNICATIONS SERVICE TO MEMBERS. 5 5 0 0 0 0 0 0 25717005 25658600 470824 523611 -263575 -286245 25924254 25895966 31045 39175 5873596 5943453 470762 331412 0 0 0 19548851 19581926 25924254 25895966 0 0 61425591 65906833 12778344 11892816 48647247 54014017 AS A TELECOMMUNCIATIONS COOPERATIVE WE STRIVE TO HELP OUR CUSTOMERS USE TECHNOLOGY TO IMPROVE THEIR PERSONAL AND PROFESSIONAL LIVES. 0 0 PROVIDE TELECOMMUNICATIONS SERVICES TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2025, THE COOPERATIVE HAD 8,399 ACTIVE MEMBERS, THE NUMBER OF ACCESS LINES TOTALED 4,017, AND THE TOTAL NUMBER OF BROADBAND CUSTOMERS TOTALED 8,198. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 178 0 1 0 0 0 0 0 0 9239422 844101 0 0 0 X 5 5 0 1 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 1 1 1 1 OR X DON RICKMAN 5038454434 PO BOX 1189 MT ANGEL OR 97362 X F MITCHELL MAGENHEIMER DIRECTOR 1.00 X 2100 0 0 JOHN ZIEG VICE CHAIR 1.00 X X 5200 0 0 RAYMOND ROGER REIF CHAIRMAN 1.00 X X 6550 0 0 SCOTT SCARBOROUGH DIRECTOR (THRU 5/25) 1.00 X 1750 0 0 TERESA SASSE SECRETARY/TREASURER 1.00 X X 5100 0 0 THOMAS C BAUMAN DIRECTOR 1.00 X 4050 0 0 DERRICK MOTTERN CHIEF OPERATING OFFICER (CBS) 3.21 X 30289 0 6989 DON RICKMAN CFO (CBS) 5.30 X 45817 0 9626 PAUL HAUER PRESIDENT/CEO (CBS) 15.69 X 176969 0 36972 ERIC KEHLER DIRECTOR OF PLANT & FIELD OPERATIONS (CBS) 14.77 X 106504 0 30247 GENE DE VORE DIRECTOR OF DATA OPERATIONS (CBS) 14.40 X 147475 0 35416 JUSTIN RADKE SENIOR NETWORK ENGINEER (CBS) 29.73 X 125889 0 31413 KERRY BENTHIN CENTRAL OFFICE SUPERVISOR (CBS) 31.75 X 105724 0 35482 763417 0 186145 5 0 1 1 CONSOLIDATED BUSINESS SERVICES PO BOX 1189 MT ANGEL OR 97362 MANAGEMENT SERVICES 9319320 NORTH SKY COMMUNICATIONS LLC 16701 SE MCGILLIVRAY BLVD SUITE 20 VANCOUVER WA 98683 CONSTRUCTION 2768249 MOUNTAIN WEST UTILITY SVCS INC PO BOX 1067 CANBY OR 97013 CONSTRUCTION 376613 JOHN STAURULAKIS LLC 6404 IVY LANE SUITE 700 GREENBELT MD 20770 ENGINEERING 249644 USIC PO BOX 715409 CINCINNATI OH 45271 PUBLIC UTILITY LOCATING 131952 7 TELECOM SERVICES 517000 25650938 25650938 DIRECTORY INCOME 541800 7662 7662 25658600 498323 498323 218531 0 218531 218531 218531 25288 0 25288 25288 25288 PASSTHROUGH INVESTMENT 900099 35827 35827 LOSS FROM AFFILIATE 900099 -540603 -540603 -504776 25895966 25153824 0 742142 X 39175 5943453 331412 75051 634256 593217 3274876 NON-REGULATED EXPENSES 6586097 PLANT SPECIFIC 3464977 CORPORATE OPERATIONS 2085557 PLANT NONSPECIFIC 1125103 1742792 25895966 6112154 355420 0 6094052 3483555 2726497 973419 720847 506014 620552 105183352 57293211 44964004 47890141 3266185 5378286 1711598 1647518 408662 473520 61425591 65906833 1400930 1262045 9424000 8636000 1953414 1994771 12778344 11892816 X 48381 49029 0 0 48598866 53964988 48647247 54014017 61425591 65906833 X 0 5366770 X 0 1 X 1 0 1104598 1104598 7093170 5542050 1551120 55890 55890 0 96100541 51224642 44875899 829153 470629 358524 47890141 INVESTMENT IN AFFILIATED COMPANIES 5084115 C INVESTMENT IN NON-AFFILIATED COMPANIES 294171 C 5378286 POST-RETIREMENT BENEFITS 748409 CUSTOMER DEPOSITS/ADVANCED BILLINGS 784524 DEFERRED COMPENSATION 127093 RIGHT OF USE LEASE LIABILITY 334745 1994771 X 26375454 540603 540603 25834851 61115 61115 25895966 20467828 540603 540603 19927225 5968741 5968741 25895966 PART X, LINE 2: THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT COOPERATIVE BECAUSE MORE THAN 85% OF GROSS REVENUES WERE FROM ASSOCIATION MEMBERS. TAXES ARE COMPUTED ON INCOME UNRELATED TO THE ASSOCIATION'S EXEMPT PURPOSE. THE PROVISION FOR INCOME TAXES DIFFERS FROM THE AMOUNT COMPUTED BY APPLYING THE CURRENT STATUTORY FEDERAL AND STATE INCOME TAX RATES TO EARNINGS BEFORE INCOME TAXES DUE TO THE TAX-EXEMPT NATURE OF THE ASSOCIATION. THE ASSOCIATION RECORDS UNCERTAIN TAX POSITIONS IF THE LIKELIHOOD OF THE POSITION WILL BE SUSTAINED UPON EXAMINATION IS LESS THAN 50%. AS OF DECEMBER 31, 2025 AND 2024, THE ASSOCIATION HAD NO ACCRUED AMOUNTS RELATED TO UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES, IF ANY, ARE RECORDED AS INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM AFFILIATE 540,603. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASSTHROUGH INVESTMENT INCOME 35,827. GAIN ON SALE OF ASSETS 25,288. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS FROM AFFILIATE 540,603. PART XII, LINE 4B - OTHER ADJUSTMENTS: BENEFITS ALLOCATED TO MEMBERS 5,943,453. GAIN ON SALE OF ASSETS 25,288. X X 0 0 0 PAUL HAUER PRESIDENT/CEO (CBS) 169267 0 0 0 7702 0 21021 0 15951 0 213941 0 0 0 GENE DE VORE DIRECTOR OF DATA OPERATIONS (CBS) 139204 0 7103 0 1168 0 18103 0 17313 0 182891 0 0 0 JUSTIN RADKE SENIOR NETWORK ENGINEER (CBS) 118359 0 7029 0 501 0 14848 0 16565 0 157302 0 0 0 PART I, LINE 3 THE MEMBER COMMITTEE OF CONSOLIDATED BUSINESS SERVICES LLC (CBS LLC), WHICH INCLUDES 2 BOARD MEMBERS OF CANBY TELEPHONE ASSOCIATION, RECEIVED COMPENSATION INPUT FROM EACH OF THE CBS LLC MEMBERS WHERE PAUL HAUER IS THE CEO; THE COMMITTEE CONFERS AND DETERMINES HIS COMPENSATION. PAUL HAUER HAS AN EMPLOYMENT CONTRACT WITH CBS LLC. FORM 990, PART VII, LINE 5: CONSOLIDATED BUSINESS SERVICES, LLC (CBS) IS A MANAGEMENT SERVICES COMPANY WHICH PROVIDES SERVICES TO IT'S TELECOMMUNICATION OWNERS/MEMBERS. THE AMOUNT OF COMPENSATION REPORTED ON PART VII OF THE FORM 990 IS THE PORTION OF EACH EMPLOYEE'S SALARY ALLOCATED TO CANBY TELEPHONE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 3 ALL CTA EMPLOYEES WERE TRANSFERRED TO CONSOLIDATED BUSINESS SERVICES EFFECTIVE 1/1/2022. MANAGEMENT DUTIES WERE DELEGATED TO PAUL HAUER, AND HE DIRECTLY SUPERVISED CTA MANAGEMENT PRIOR TO EMPLOYEES BEING TRANSFERRED TO CBS. FORM 990, PART VI, SECTION A, LINE 6 A MEMBER IS AN INDIVIDUAL WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, OR RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE ORGANIZATION'S BYLAWS ARE SUBJECT TO APPROVAL BY MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES EMPLOYEES TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST TO HUMAN RESOURCES AND EACH IS DEALT WITH ON A CASE BY CASE BASIS. CONFLICT OF INTEREST MONITORING IS EMBEDDED IN THE ORGANIZATION'S ONGOING BUSINESS PRACTICES, AND POTENTIAL ISSUES ARE RAISED AND ADDRESSED AS THEY SURFACE IN THE ORDINARY COURSE OF BUSINESS. THE POLICY AS IT RELATES TO THE BOARD DOES NOT ALLOW A PERSON TO REMAIN A MEMBER OF THE BOARD IF A CONFLICT OF INTEREST IS DETERMINED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS BASED UPON INDUSTRY AND REGIONAL SALARY SURVEYS. THE PROCESS IS DONE ON AN ANNUAL BASIS AND DOCUMENTED IN THE BOARD MINUTES. COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED BY MANAGEMENT AND DETERMINED ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE AVAILABLE BY APPOINTMENT AT THE BUSINESS OFFICE (190 SE SECOND AVENUE, CANBY, OR). THE BYLAWS ARE AVAILABLE ON THE DIRECTLINK WEBSITE. FORM 990, PART VII, LINE 5: CONSOLIDATED BUSINESS SERVICES, LLC (CBS) IS A MANAGEMENT SERVICES COMPANY WHICH PROVIDES SERVICES TO IT'S TELECOMMUNICATION OWNERS/MEMBERS. THE AMOUNT OF COMPENSATION REPORTED ON PART VII OF THE FORM 990 IS THE PORTION OF EACH EMPLOYEE'S SALARY ALLOCATED TO CANBY TELEPHONE ASSOCIATION. FORM 990, PART IX, LINE 24E OPERATING TAXES 857,205. CUSTOMER EXPENSE 852,203. POST-RETIREMENT CHARGES 33,384. FORM 990, PART XI, LINE 9: FEDERAL EXCISE TAX REFUND 30,870. CBS LLC K-1 INCOME -20,031. BENEFITS ALLOCATED TO MEMBERS 5,943,453. CAPITAL CREDIT ACTIVITY -564,706. CHANGE IN MEMBERSHIPS 648. NTCA DEFERRED COMP PLAN -15,796. OTHER COMPREHENSIVE INCOME -7,668.