2026-08-27T09:59:17+00:00 2025-12-31 440160260 FORVIS MAZARS LLP 1401 50TH STREET SUITE 350 WEST DES MOINES IA 502665935 990 2025-01-01 420181770 CITIZENS MUTUAL TELEPHONE COOPERATIVE CITI 6416642074 114 WEST JEFFERSON BLOOMFIELD IA 52537 VINCE TYSON GENERAL MANAGER/ASSISTANT SECRETARY 2026-08-27 true MATTHEW C HALL P01573021 5152230159 2026-11-16 2025 2025-03-06 01:10:19Z VINCE TYSON 114 WEST JEFFERSON BLOOMFIELD IA 52537 8927762 false X MYCMTECH.COM X 1903 IA PROVIDING ADVANCED TELECOMMUNICATIONS SERVICES IN SOUTHERN IOWA. 9 9 25 0 27403 2689 0 0 7756868 8548936 323359 285759 247680 93067 8327907 8927762 0 0 522141 756175 1914755 2137381 0 0 0 5138556 5772592 7575452 8666148 752455 261614 39206760 37288588 12683193 10379392 26523567 26909196 PROVIDE ADVANCED TELECOMMUNICATIONS SERVICES IN SOUTHERN IOWA. false false PROVIDE INTERNET ACCESS TO APPROXIMATELY 3,800 MEMBERS. PROVIDE TELEPHONE SERVICE TO APPROXIMATELY 1,500 MEMBERS. 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BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS X X X X false false false VINCE TYSON GENERAL MANAGER/ASSISTANT SECRETARY 205905 0 5187 0 0 0 35175 0 31979 0 278246 0 0 0 BRETT WARNING CENTRAL OFFICE TECHNICIAN 156701 0 1502 0 0 0 22750 0 13856 0 194809 0 0 0 DONALD BENGE CUSTOMER EXPERIENCE MANAGER 103698 0 2752 0 0 0 18319 0 33261 0 158030 0 0 0 JAMES SCHOOLEY CENTRAL OFFICE TECHNICIAN 100240 0 1502 0 0 0 18357 0 34157 0 154256 0 0 0 SABAN GOODSON COMBINATION TECHNICIAN 100631 0 1502 0 0 0 16151 0 31776 0 150060 0 0 0 TRENT GREGORY OPERATIONS MANAGER 141280 0 27752 0 0 0 24428 0 28799 0 222259 0 0 0 FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS EACH CUSTOMER IS A MEMBER OF THE COOPERATIVE AND HAVE VOTING RIGHTS AT THE ANNUAL MEETING. EACH MEMBER HAS ONE VOTE (JOINT MEMBERS SHARE ONE VOTE). FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE BOARD MEMBERS ARE ELECTED ON A ROTATIONAL BASIS BY A VOTE OF THE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS CHANGES TO THE ARTICLES OF INCORPORATION, ELECTING DIRECTORS, AND SELLING THE COOPERATIVE MUST BE VOTED ON BY THE MEMBERS. FORM 990, PART VI, LINE 8B DOCUMENTATION OF MEETINGS HELD BY COMMITTEES OF GOVERNING BODY THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE MANAGER WILL PRESENT THE 990 TO THE DIRECTORS BEFORE FILING. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE BOARD EVALUATES THE MANAGER/CEO PERFORMANCE AND LOOKS AT INDUSTRY STANDARDS FOR OTHER TELECOMMUNICATIONS COOPERATIVES OF LIKE SIZE FOR A COMPARABLE SALARY RANGE AND APPROVES SALARY ADJUSTMENTS BASED ON THE RANGE. THE APPROVAL PROCESS IS DOCUMENTED IN BOARD MINUTES. THIS PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES TOP MANAGEMENT PERSONNEL ARE EVALUATED ON AN ANNUAL BASIS USING THE NTCA COMPENSATION STUDY AS A GUIDELINE. THE BOARD OF THE COOPERATIVE APPROVES PAY ADJUSTMENTS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC FINANCIAL RECORDS OF THE COOPERATIVE ARE AVAILABLE TO MEMBERS UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES MEMBERSHIP TRANSACTIONS - 8200; PRIOR PATRONAGE ADJUSTMENT - -611573; OTHER ADJUSTMENTS - 15938; EXCISE TAX REFUND - 26604; PATRONAGE CAPITAL ALLOCATED - 756175; OTHER EQUITY LOSS - -2965; TOTAL - 192379; FORM 990 EXEMPT STATUS THE COOPERATIVE HAS MET THE 85% MEMBER INCOME TEST, QUALIFYING IT FOR EXEMPTION AS A TELEPHONE COOPERATIVE. CITIZENS COMMUNICATIONS COMPANY 114 WEST JEFFERSON BLOOMFIELD IA 52537 421208036 COMMUNICATION IA CMTC C CORPORATION 234 1433349 1 true false false false false false false false false false false false false false false false false false false false