Bowie-Cass Electric Cooperative Inc (EIN 750150318) - 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

1937

Legal Domicile

Phone

9038462311

Tax Period

2024-01-01 to 2024-12-31

Bowie-Cass Electric Cooperative Inc, founded in 1937, is a mid-sized nonprofit that reported $80.0M in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year.

Mission

To make electric energy available to its members at the lowest cost consistent with sound economy and good management.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $79,523,279

Investment Income $319,538

Other Revenue $156,051

TOTAL REVENUE $79,998,868

Expense Breakdown

Grants Paid $0

Salaries & Benefits $473,269

Fundraising Expenses $0

Program Expenses $79,998,868

Other Expenses $78,268,194

TOTAL EXPENSES $79,998,868

Year-over-Year Comparison

	2024	2023	Change
Revenue	$79,998,868	$87,537,131	-0.1%
Expenses	$79,998,868	$87,537,131	-0.1%
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

104

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

$374,137

Total Directors

$181,560

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mark A Boyd	General Manager	50.00	Officer	$234,556	$57,153	$291,709
Travis Turner	Engineer Director	40.00		$197,273	$37,377	$234,650
Monte Simpson	Line Inspector	40.00		$162,419	$51,378	$213,797
Sharon Cook	CFO & HR Manager	40.00		$151,719	$44,687	$196,406
Gregory Russell	Maint. Superintend	40.00		$144,378	$49,478	$193,856
Johnny D Hammonds	Serviceman	40.00		$145,504	$41,295	$186,799
Steve E DeLaughter	President	12.30	Officer Director	$25,832	$0	$25,832
Shep Granberry	Director	1.78	Director	$21,932	$0	$21,932
Carla Dupree	Director	2.38	Director	$21,332	$0	$21,332
Anthony Pinkham	Sec/Treas.	2.96	Officer Director	$19,832	$0	$19,832
Ryan Richey	Director	3.04	Director	$18,632	$0	$18,632
Hal Hess	Director	2.00	Director	$18,621	$0	$18,621
Sue Berry	Director	2.10	Director	$18,615	$0	$18,615
Jerry Moody	Vice President	3.69	Officer Director	$18,432	$0	$18,432
Denise McDaniel	Assist Sec/Trea	3.83	Officer Director	$18,332	$0	$18,332

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	$79,998,868	$79,998,868	$205,334,755	No data
2023	$87,537,131	$87,537,131	$203,866,381	No data
2022	$102,367,019	$102,367,019	$210,404,632	No data
2021	$84,643,047	$84,643,047	$207,355,878	No data
2020	$73,139,500	$73,139,500	$189,855,660	No data
2019	$75,205,730	$75,205,730	$184,168,064	No data
2018	$81,421,808	$81,421,808	$182,220,079	No data

Bowie-Cass Electric Cooperative Inc