2024-05-09T17:50:25-07:00 2023-12-31 990 2023-01-01 930124804 BLACHLY-LANE COUNTY COOPERATIVE ELECTRIC ASSOCIATION BLAC 5416888711 90680 Hwy 99 N Eugene OR 97402 Carole Phillips CFO 5416888711 2024-05-09 Carole Phillips 999009999 1 1 11 0 AAL2 2023 2023-04-26 12:10:37Z Jeff Jones 90680 Hwy 99 N Eugene OR 97402 16159818 0 X www.blachlylane.coop X 1937 OR Blachly-Lane's mission is to provide safe, reliable, and cost-based electric energy to its members in Lane County Oregon. 5 5 23 0 0 0 0 0 16385743 15978358 35291 38493 127834 131277 16548868 16148128 0 0 1253706 921627 431981 545682 0 0 0 14863181 14680819 16548868 16148128 0 0 34482394 35695942 19095478 19995471 15386916 15700471 Blachly-Lane's mission is to provide safe, reliable, cost-based electric service to its members in Lane County Oregon. 0 0 Blachly-Lane's mission provides safe, reliable, cost-based electric service to its members in Lane County Oregon. 0 0 0 0 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 52 0 1 23 1 0 0 0 0 0 15936168 211960 0 0 0 X 5 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X Carole Phillips 5416888711 90680 Hwy 99 N Eugene OR 97402 X Greg Gardner General Manager 42 0 X X 270623 0 97605 Matthew Smith General Foreman 47 0 X 204896 0 109750 Ken Gast Line Foreman 45 0 X 186903 0 104166 Jeff Jones General Manaager 42 0 X 184450 0 54903 Carole Phillips CFO 43.0 0 X 178006 0 60404 Jeff Youngblood-Lee Lineworker 46 0 X 180842 0 51027 Ryan Garner Lineworker 42 0 X 151943 0 63221 Logan Drullinger Lineworker 43 0 X 151552 0 45886 Beverly G Mattheisen Chairperson 12 0 X X 13675 0 0 Mary Ann Rhodes Vice-Chairperson 20 0 X X 10500 0 0 Glen E Jacksch Secretary/Treasurer 3.0 0 X X 10328 0 0 David Eric Imbler Director 2.0 0 X 8225 0 0 Kelly Harpole Director 2 0 X 4325 0 0 1556268 0 586962 17 1 1 0 Jenson's Tree Services Inc PO Box 610 Winston OR 97496 Tree Trimming 367488 Smith and Crover's Tree Service PO Box 365 Venta OR 97487 Tree Trimming 532926 David Evans and Associates Dept LA 524340 Pasadena CA 91185 Engineering 160026 3 0 SALE OF ELECTRICITY TO MEMBERS 221000 15936168 15936168 0 0 POLE ATTACHMENT RENTAL 221000 42190 42190 0 0 0 0 0 0 15978358 37183 0 0 37183 0 0 0 0 0 0 0 0 0 0 0 13000 0 11690 0 1310 1310 1310 0 0 CAPITAL CREDITS EARNED FROM ASSOCIATES 221000 119752 119752 0 0 OTHER NON-OPERATING INCOME 221000 11525 11525 0 0 0 0 0 0 131277 16148128 16110945 0 37183 X 0 0 0 921627 545682 0 0 0 0 0 0 93745 22545 0 0 0 53639 5385 50696 154725 0 0 0 0 29696 691381 0 1166864 113255 POWER PURCHASED EXPENSES 7056714 TRANSMISSION & DISTRIBUTION OPS & MAINT 3356666 MEMBER ACCOUNTS, SERVICES & INFO EXPENSE 567888 G&A EXPENSES (NOT ALREADY LISTED) 895432 422188 16148128 0 0 0 368321 950471 53836 55980 0 0 1792608 1331830 0 0 0 0 37703 35180 1395655 2065593 409293 405663 46231564 17183763 28704851 29047801 0 0 1711460 1789565 0 0 0 0 8667 13859 34482394 35695942 1808449 1932927 0 0 400000 400000 0 0 0 0 0 0 16604335 17303212 0 0 282694 359332 19095478 19995471 X 14470 14395 15372446 15686076 0 0 15386916 15700471 34482394 35695942 X 0 0 0 0 0 313555 X 0 1 X 1 0 0 173837 173837 0 6721481 1407082 5314399 0 0 0 0 0 37856263 15776681 22079582 0 1479983 0 1479983 29047801 0 0 Investment in Associated Organizations 1789565 C 1789565 0 Member Deposits 145246 Member Credit Balances & Aid to Construction 214086 359332 X 15978358 0 0 0 0 0 15978358 0 169770 169770 16148128 15226501 0 0 0 0 0 15226501 0 921627 921627 16148128 Schedule D, Part X, Line 2 The Cooperative has not identified any uncertain tax positions that would jeopardize its tax-exempt status. The Cooperative's tax returns essentially remain open for possible examination for a period of three years after the respective filing deadlines of those returns. Schedule D, Part XI, Line 4b "Other" includes non-operating income from patronage capital credits earned by the Cooperative, gain on disposal of assets, interest income, and mutual aid billed to other cooperatives. Schedule D, Part XII, Line 4b "Other" is the amount of patronage dividends assigned to each of our members' individual capital credits accounts. X X X 0 0 0 Jeff Jones General Manaager 173000 0 0 0 11450 0 39851 0 14010 0 238311 0 0 0 Ken Gast Line Foreman 182026 0 0 0 4877 0 79924 0 21350 0 288177 0 0 0 Matthew Smith General Foreman 192627 0 0 0 12269 0 89841 0 17790 0 312527 0 0 0 Jeff Youngblood-Lee Lineman 180424 0 0 0 418 0 35824 0 13988 0 230654 0 0 0 Logan Drullinger Lineworker 151275 0 0 0 277 0 11994 0 27873 0 191419 0 0 0 Ryan Garner Lineworker 151173 0 0 0 770 0 28870 0 28921 0 209734 0 0 0 Carole Phillips CFO 161496 0 0 0 16509 0 44454 0 12650 0 235109 0 0 0 Greg Gardner General Manager 188056 0 0 0 82568 0 85033 0 11427 0 367084 0 0 0 Schedule J, Part I, Line 3 The Board obtains salary information from various sources, including the Oregon Rural Electric Cooperative Association's and the National Rural Electric Cooperative Association's surveys in determining the appropriate level of compensation for the General Manager position. On an annual basis, Human Resources prepares an analysis of management, professional, and trade positions that includes a comparison of wages and benefits for similar positions at other entities. This analysis gathers data from the local area utility market and the national rural electric cooperative's wage survey which covers comparable positions nationally, regionally, and by state. The Board sets the General Manager's salary and approves the salary budget for other positions. The wages of each individual employee below the GM are ultimately determined by the General Manager within this salary budget and based on individual performance. Schedule J, Part II Column C: The Cooperative participates in the National Rural Electric Cooperative's group defined benefit plan. As part of the plan, we are required to recognize the actuarial increase in the value of their retirement plan for purposes of this schedule. Employee age and years of service have an impact on their actuarial value. Additionally, the taxable value of employee life insurance is considered in this total. Form 990, Part I, Line 14 The IRS instructions for Section 501 (c) 12 organizations direct them to report patronage dividends on this line. The Cooperative allocates 100% of net margins as patronage dividends / capital credits to its members. The Cooperative's accounting system follows generally accepted accounting principles (GAAP) which do not report patronage as an expense. As such, the margins are also recorded as a reconciling item on Schedule D Part XII line 4b of Form 990 and Form 990, Part IX, line 4. Form 990, Part VI, Section A, Line 6 The Cooperative is owned by the approximately 2879 members who are in the following classes: Residential, Commercial and Industrial. Each member shall be entitled to one vote upon each matter being voted upon. Form 990, Part VI, Section A, Line 7a All members of the governing body (Board of Directors) are elected by vote of the all the members, regardless of district. Directors serve a 3-year term and then must run for re-election. The by-laws give specific direction for election of the board members. Candidates from each district receiving the highest number of votes shall be elected. The by-laws are readily available at the office, online, or at board or member meetings. Form 990, Part VI, Section A, Line 7b Members have the exclusive right to elect members of the Board of Directors. Members also have the right to remove a director. Members may approve a voluntary dissolution, sale, or merger of the Cooperative. By-law changes must be voted on by the membership. The rights of the members are outlined, in detail, in the by-law. By-laws are available at the office, online, or at board or member meetings. Form 990, Part VI, Section B, Line 11b All members of the Board of Directors are provided with a draft copy of the Form 990, including all schedules and supplemental information, prior to the return being filed. They then have the opportunity to ask questions or suggest changes before it is filed. Form 990, Part VI, Section B, Line 12c Legal counsel, management, and the Board of Directors review the policy and any potential conflicts of interest that are disclosed, at least annually. Additionally, Board Members, Officers, and key or highly-compensated employees complete and sign a questionnaire each year for completion of the Form 990. If any potential conflicts of interest are identified, it is discussed with legal counsel to determine further action. Form 990, Part VI, Section B, Line 15 The Board obtains salary information from various sources, including the Oregon Rural Electric Cooperative Association's and the National Rural Electric Cooperative Association's surveys in determining the appropriate level of compensation for the General Manager position. On an annual basis, Human Resources prepares an analysis of management, professional, and trade positions that includes a comparison of wages and benefits for similar positions at other entities. This analysis gathers data from the local area utility market and the national rural electric cooperative's wage survey which covers comparable positions nationally, regionally, and by state. The Board sets the General Manager's salary and approves the salary budget for other positions. The wages of each individual employee below the GM are ultimately determined by the General Manager within this salary budget and based on individual performance. Form 990, Part VI, Section C, Line 19 The annual report is mailed to all members unless they have proactively elected to opt-out of our publication. They may then pick up the report at the annual meeting or from the office or request it by mail or email. The Form 990 is available online or on request. The annual financial statement audit report, and the conflict-of-interest policy are available upon request. The by-laws and other governing documents are available at member meetings or on request. Form 990, Part VII, Section A, Line 1a The Cooperative participates in the National Rural Electric Cooperative's group defined benefit plan. As part of the plan, we are required to recognize the actuarial increase in the value of their retirement plan for purposes of this schedule. Employee age and years of service have an impact on their actuarial value. Additionally, the taxable value of employee life insurance is considered in this total. Form 990, Part IX, Line 4 The IRS instructions for Section 501 (c) 12 organizations direct them to report patronage dividends on this line. The Cooperative allocates 100% of net margins as patronage dividends / capital credits to its members. The Cooperative's accounting system follows generally accepted accounting principles (GAAP) which do not report patronage as an expense. As such, the benefits allocated to its members are also recorded as a reconciling item on Schedule D Part XII line 4b of Form 990 and Form 990, Part I, Line 14. Form 990, Part IX, Line 24a - 24d Under the Federal Energy Regulatory Commission's (FERC) system of accounts, most expenses are classified by function rather than source. Form 990, Part IX, Line 24e Taxes (other than income or sales taxes of which there were none) Form 990, Part XI, Line 9 Other charges in net assets include retirement of patronage capital, change in membership, and change in retained capital by forfeiture or paying out previous forfeitures.