Lewis County Rural Electric Cooperative Assoc (EIN 430377360) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1936

Legal Domicile

Principal Officer

Staci Mesmer

Tax Period

2023-01-01 to 2023-12-31

Lewis County Rural Electric Cooperative Assoc, founded in 1936, is a mid-sized nonprofit that reported $19.0M in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

To provide reliable energy and related services to our members at the lowest cost.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $18,857,184

Investment Income $98,675

Other Revenue $25,274

TOTAL REVENUE $18,981,133

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,360,770

Fundraising Expenses $0

Other Expenses $14,747,583

TOTAL EXPENSES $18,981,133

Year-over-Year Comparison

	2023	2022	Change
Revenue	$18,981,133	$16,484,145	+0.2%
Expenses	$18,981,133	$16,484,145	+0.2%
Net Income	$0	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$336,922

Total Directors

$76,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kendall Hawkins	Operations Manager	45.00	Highest	$116,210	$66,876	$183,086
Terry OBrien	Field Engineer	45.00	Highest	$102,513	$78,299	$180,812
Staci Mesmer	CEO	45.00	Officer	$100,756	$73,169	$173,925
Rustyn Carter	Lead Lineman	45.00	Highest	$109,379	$54,802	$164,181
Theresa Simmons	Manager of Finance	45.00	Officer	$106,898	$56,099	$162,997
Joseph Lay	Lead Lineman	45.00	Highest	$104,236	$50,595	$154,831
Shawn Walling	CEO	45.00		$108,963	$24,156	$133,119
Shannon Killday	Asst Area Lineman	45.00	Highest	$101,243	$30,576	$131,819
Larry Clark	Director	5.12	Director	$11,500	$0	$11,500
Sandra Ebeling	Director	5.25	Director	$10,500	$0	$10,500
Donna Flood	Director	4.21	Director	$8,500	$0	$8,500
Larry Smoot	Director	3.50	Director	$8,500	$0	$8,500
Randy James	Director	3.59	Director	$8,500	$0	$8,500
Angie Seals	Director	3.88	Director	$8,000	$0	$8,000
Michael Schantz	Director	3.90	Director	$7,250	$0	$7,250
Jeff Whiston	Director	2.88	Director	$7,250	$0	$7,250
Emery Geisendorfer Jr	Director	1.21	Director	$6,000	$0	$6,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$18,981,133	$18,981,133	$59,467,013	No data
2022	$16,484,145	$16,484,145	$57,596,952	No data
2021	$16,122,435	$16,122,435	$54,864,852	No data
2020	$16,389,857	$16,389,857	$53,530,951	No data
2019	$16,745,089	$16,745,089	$49,179,820	No data
2018	$16,620,719	$16,620,719	$46,603,510	No data

Lewis County Rural Electric Cooperative Assoc