2026-08-10T18:24:00-05:00 2025-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 4275 COMMERCIAL ST SE 100 SALEM OR 97302 990 2025-01-01 930324524 WEST OREGON ELECTRIC COOPERATIVE INC WEST 5034293021 652 ROSE AVENUE VERNONIA OR 97064 DANIEL HUGGETT CHIEF FINANCIAL OFFICER 5034293021 2026-08-10 1 RYAN M JOHNSON CPA P01048788 5035857774 2026-07-29 2025 2025-03-06 01:10:19Z DANIEL HUGGETT 652 ROSE AVENUE VERNONIA OR 97064 15980102 0 X WWW.WESTOREGON.ORG X 1944 OR TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 7 7 25 0 0 0 0 0 15230274 15434506 637186 545596 0 0 15867460 15980102 0 2000 1153599 642903 817759 769911 0 0 0 13896102 14565288 15867460 15980102 0 0 53833150 52766628 26319592 25824602 27513558 26942026 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 TO PROVIDE ELECTRIC ENERGY TO ITS MEMBERS IN THE SERVICE TERRITORY OF NORTHWEST OREGON. 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 16 0 25 1 0 0 0 0 0 15432893 547210 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X DANIEL HUGGETT 5034293021 652 ROSE AVENUE VERNONIA OR 97064 JAMES BUXTON PRESIDENT 2.00 X X 6350 0 5 PATRICIA JORDAN VICE PRESIDENT 2.00 X X 10975 0 16 MARK LUDEMAN SECRETARY/TREASURER 2.00 X X 3400 0 16 PAUL SEAMONS DIRECTOR 2.00 X 2600 0 16 ROBERT COSTLEY DIRECTOR 4.00 X 3200 0 16 JOLENE JONAS DIRECTOR 2.00 X 6600 0 16 RAY TABER DIRECTOR 2.00 X 6200 0 16 BILLI KOHLER GENERAL MANAGER 40.00 X 193143 0 39948 DANIEL M HUGGETT CHIEF FINANCIAL OFFICER 40.00 X 163910 0 42882 ANDREW SCOTT LARSON OPERATIONS MANAGER 40.00 X 197606 0 92995 JASON C LIDAY JOURNEYMAN LINEMAN 55.00 X 291574 0 77118 COLTON DEWITT JOURNEYMAN LINEMAN 55.00 X 301131 0 63742 JUSTIN T REICHARD JOURNEYMAN LINEMAN 55.00 X 221737 0 47199 RYAN D ROBERTS JOURNEYMAN LINEMAN 55.00 X 232993 0 23661 JACOB S TITUS JOURNEYMAN LINEMAN 55.00 X 204537 0 35002 1845956 0 422648 13 0 1 0 CFC 20701 COOPERATIVE WAY DULLES VA 20166 FINANCIAL SERVICES 3181769 PACIFIC NORTHWEST GENERATING 8440 SE SUNNYBROOK BLVD200 CLACKAMAS OR 97015 PURCHASE POWER 3175440 DJ'S ELECTRICAL INC PO BOX 289 BRUSH PRAIRIE WA 98606 HIGH VOLTAGE ELECTRICAL WORK 1643256 NRECA PO BOX 207472 DALLAS TX 753207472 EMPLOYEE BENEFITS 1407762 WAUNA FEDERAL CU PO BOX 67 CLATSKAINE OR 97016 FINANCIAL SERVICES 372578 10 SALE OF ELECTRIC ENERGY 221000 15388928 15388928 PATRONAGE DIVIDENDS 221000 43964 43964 NON OPERATING INCOME 221000 1614 1614 15434506 544308 544308 1288 0 1288 1288 1288 15980102 15434506 0 545596 2000 642903 769911 907908 1629275 DISTRIBUTION - MAINTENA 4513207 COST OF POWER 3152154 DISTRIBUTION _ OPERATIO 2281780 ADMIN & GENERAL 840875 1240089 15980102 1934146 3701728 1705515 1708101 1109778 1000238 388303 429749 58859713 25513742 27917907 33345971 13125204 10372805 7652297 2208036 53833150 52766628 993787 1017548 24633763 23606873 692042 1200181 26319592 25824602 X 10543 10762 26996161 26398798 506854 532466 27513558 26942026 53833150 52766628 X 0 25831 -597363 X 0 1 X 1 0 94620 94620 3441835 897825 2544010 55323258 24615917 30707341 33345971 INVESTMENT IN ASSOCIATED ORGANIZATIONS 1188660 C INVESTMENT IN NOTES - CFC 9184145 C 10372805 CONSUMER ADVANCE 110611 DEFERRED CREDITS 2516 PATRONAGE CAPITAL 1087054 1200181 1 0 0 0 JASON C LIDAY JOURNEYMAN LINEMAN 291574 0 0 0 0 0 77118 0 0 0 368692 0 0 0 COLTON DEWITT JOURNEYMAN LINEMAN 301131 0 0 0 0 0 63742 0 0 0 364873 0 0 0 ANDREW SCOTT LARSON OPERATIONS MANAGER 197606 0 0 0 0 0 92995 0 0 0 290601 0 0 0 JUSTIN T REICHARD JOURNEYMAN LINEMAN 221737 0 0 0 0 0 47199 0 0 0 268936 0 0 0 RYAN D ROBERTS JOURNEYMAN LINEMAN 232993 0 0 0 0 0 23661 0 0 0 256654 0 0 0 JACOB S TITUS JOURNEYMAN LINEMAN 204537 0 0 0 0 0 35002 0 0 0 239539 0 0 0 BILLI KOHLER GENERAL MANAGER 193143 0 0 0 0 0 39948 0 0 0 233091 0 0 0 DANIEL M HUGGETT CHIEF FINANCIAL OFFICER 163910 0 0 0 0 0 42882 0 0 0 206792 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 WEST OREGON ELECTRIC COOPERATIVE, INC. (WOEC) HAS APPROXIMTELY 3,900 MEMBERS. EACH OF THESE MEMBERS IS AN OWNER OF WOEC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ARE DIVIDED INTO 7 GEOGRAPHICAL DISTRICTS OF APPROXIMATE EQUAL PROPORTIONS (1/7) AND ELECT INDIVIDUALS TO REPRESENT THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO THE BYLAWS OF WOEC MUST BE APPROVED BY THE MEMBERSHIP BY MAJORITY VOTE AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THIS 990 WAS PREPARED BY AN EXTERNAL TAX PREPARER AND REVIEWED BY THE ORGANIZATION'S CFO BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C POLICY 218 AND 110 GOVERN CONFLICT OF INTEREST AND DISCLOSURE. THESE WERE REVIEWED 08/2025 AND 03/2025 FOR ENFORCEMENT. FORM 990, PART VI, SECTION B, LINE 15 BOARD PERFORMS ANNUAL REVIEW OF GM AND SETS NEW SALARY. GM SET MANAGERS SALARY WHICH BOARD APPROVES AS PART OF ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 18 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO THE PUBLIC AND ON THE WEBSITE FORM 990, PART XI, LINE 9: PATRONAGE CAPITAL CREDITS RETIRED 642,903. PATRONAGE ALLOCATION TO MEMBERS -1,240,266. COLUMBIA BROADBAND INC 652 ROSE AVENUE VERNONIA OR 97064 680499661 TELECOM OR WEST OREGON SERVICE C 14482 332857 1.00000 0 WEST OREGON SERVICES INC 652 ROSE AVENUE VERNONIA OR 97064 470857890 HOLDING COMPANY OR WEST OREGON ELECTRIC C 15000 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART IV WEST OREGON SERVICE(WOSI) COLUMBIA BROADBAND (CBB) THE BOARD OF WOEC IS APPOINTED AS THE BOARD OF WOSI AND CBB, BUT ARE NOT COMPENSATED ANY ADDITIONAL AMOUNT. THE OPERATIONS TO KEEP THE DORMANT COMPANIES ALIVE ARE CONDUCTED BY THE GM AND CFO WITH NO ADDITIONAL COMPENSATION. CBB DOES PAY FOR SUCH TRANSACTIONS AS NECESSARY BUT NO RENTS OR COSTS ARE CHARGED TO SUBSIDARIES. IN 2020 THE CBB CFO WAS APPOINTED THE SHAREHOLDER REPRESENATIVE TO THE LIGHTSPEED NETWORKS BOARD, AN INVESTMENT OF CBB RESULTING IN CBB RECEIVING A BOARD FEE. CBB PAID WOEC A FEE TO OFFSET THE COST OF THE CFO IN ATTENDING. THE INVESTMENT IN LIGHTSPEED NETWORKS WAS SOLD IN 2021 WITH FINAL INVOLVEMENT IN 2023 WHEN THE ACCOUNTING WAS COMPLETED.