BEARTOOTH ELECTRIC COOPERATIVE INC

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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

1941

Legal Domicile

Principal Officer

JAMES E NEU

Phone

4064462310

Tax Period

2025-01-01 to 2025-12-31

BEARTOOTH ELECTRIC COOPERATIVE INC, founded in 1941, is a mid-sized nonprofit that reported $10.2M in total revenue in fiscal year 2025.

Mission

RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN SOUTH CENTRAL MONTANA AND NORTHERN WYOMING.

Program Service Accomplishments

Program 1

RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL SERVICES TO 5,200 PATRONS AND MEMBERS LOCATED IN CENTRAL MONTANA AND NORTHERN WYOMING.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $10,093,246

Investment Income $38,375

Other Revenue $23,021

TOTAL REVENUE $10,154,642

Expense Breakdown

Grants Paid $0

Salaries & Benefits $711,816

Fundraising Expenses $0

Other Expenses $8,995,378

TOTAL EXPENSES $10,212,355

Year-over-Year Comparison

	2025	2024	Change
Revenue	$10,154,642	$9,994,508	+0.0%
Expenses	$10,212,355	$9,801,777	+0.0%
Net Income	$-57,713	$192,731	-1.3%

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

$477,141

Total Directors

$50,150

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ARLEEN BOYD	DIRECTOR (PART YEAR)	1.42	Director	$2,625	$0	$2,625
ROXIE MELTON	DIRECTOR (PART YEAR)	1.21	Director	$4,250	$0	$4,250
ELIZABETH JANE KLAPMEIER	DIRECTOR (PART YEAR)	1.00	Director	$3,600	$0	$3,600
RALPH LEWIS	DIRECTOR	1.57	Director	$6,750	$0	$6,750
DANIEL YATES	SECRETARY TREASURER	2.17	Officer Director	$6,025	$0	$6,025
WILLIAM PASCOE	VICE PRESIDENT	5.64	Officer Director	$7,050	$0	$7,050
JIM NEU	PRESIDENT	4.62	Officer Director	$11,200	$0	$11,200
MIKE SPECHT	DIRECTOR	2.71	Director	$6,100	$0	$6,100
KEVIN CHANDLER	DIRECTOR (PART YEAR)	1.40	Director	$2,550	$0	$2,550
PATRICK PATTERSON	GENERAL MANAGER	42.56	Officer	$210,091	$82,485	$292,576
SARAH GRAVES	MANAGER OF FINANCE AND ADMINISTRATION	47.80	Officer	$119,920	$40,370	$160,290
JAMES AVENT	LINEMAN	42.71	Highest	$126,842	$71,705	$198,547
WILLAM K ENTENMANN	OPERATIONS MANAGER	43.07	Highest	$136,258	$61,706	$197,964
GUY BEHRENT	LINEMAN	43.37	Highest	$134,997	$73,697	$208,694
TYLER GRONBECK	LINEMAN	43.45	Highest	$128,058	$31,485	$159,543
SAMUEL WALKOWIAK	LINEMAN	42.03	Highest	$126,721	$73,697	$200,418

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
2025	$10,154,642	$10,212,355	$21,621,588	$-57,713
2024	$9,994,508	$9,801,777	$22,014,049	$192,731
2023	$9,780,491	$9,538,132	$21,076,944	$242,359
2022	$9,977,016	$9,557,877	$19,841,892	$419,139
2021	$9,512,257	$9,230,694	$19,770,927	$281,563
2020	$9,277,445	$9,072,456	$20,112,164	$204,989
2019	$9,034,426	$9,054,946	$20,677,477	$-20,520
2018	$8,756,783	$8,461,527	$21,475,672	$295,256