LOWER YELLOWSTONE RURAL ELECTRIC COOPERATIVE INC (EIN 810160950) - 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

Principal Officer

ALLEN THIESSEN

Phone

4064881602

Tax Period

2024-01-01 to 2024-12-31

LOWER YELLOWSTONE RURAL ELECTRIC COOPERATIVE INC, founded in 1937, is a mid-sized nonprofit that reported $48.7M in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $44.1M left a modest 9% surplus.

Mission

TO DISTRIBUTE ELECTRICITY TO OUR MEMBERS IN AN EFFICIENT AND COST EFFECTIVE MANNER. WE ONLY DISTRIBUTE ELECTRICITY TO OUR MEMBERS.

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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 $46,489,545

Investment Income $225,379

Other Revenue $1,970,397

TOTAL REVENUE $48,685,321

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,053,081

Fundraising Expenses $0

Other Expenses $40,859,132

TOTAL EXPENSES $44,108,592

Year-over-Year Comparison

	2024	2023	Change
Revenue	$48,685,321	$43,291,372	+0.1%
Expenses	$44,108,592	$40,365,615	+0.1%
Net Income	$4,576,729	$2,925,757	+0.6%

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

$1,158,004

Total Directors

$244,882

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALLEN THIESSEN	PRESIDENT	3.37	Officer Director	$21,570	$0	$21,570
GREG RAUSCHENDORFER	VICE PRESIDENT	12.98	Officer Director	$39,427	$0	$39,427
DENNIS SCHMIERER	SECRETARY	4.99	Officer Director	$39,177	$0	$39,177
COLIN GARTNER	DIRECTOR	4.09	Director	$35,427	$0	$35,427
DENNIS NELSON	DIRECTOR	4.98	Director	$39,177	$0	$39,177
JAMES VITT	DIRECTOR	4.09	Director	$35,677	$0	$35,677
TIMOTHY FRANZEN	DIRECTOR	0.81	Director	$34,427	$0	$34,427
JASON BROTHEN	CEO	40.00	Officer	$268,124	$122,824	$390,948
CHRIS HILLESLAND	COO	40.00	Officer	$170,532	$86,347	$256,879
COREE CANDEE	CIO	40.00	Officer	$156,964	$82,800	$239,764
PAM WILCOXON	CFO	40.00	Officer	$106,662	$63,577	$170,239
KELLY KEYSOR	OPERATIONS MANAGER	40.00	Highest	$157,877	$82,836	$240,713
KYLE KAVANAGH	IT	40.00	Highest	$142,713	$57,293	$200,006
COLE JANKOVSKY	LINEMAN	40.00	Highest	$128,019	$49,367	$177,386
RYDER PETERSON	LINEMAN	40.00	Highest	$125,975	$65,876	$191,851
BRYAN FRANCK	LINEMAN	40.00	Highest	$121,702	$65,867	$187,569

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	$48,685,321	$44,108,592	$106,372,065	$4,576,729
2023	$43,291,372	$40,365,615	$100,140,080	$2,925,757
2022	$35,074,052	$33,207,575	$89,919,602	$1,866,477
2021	$30,782,801	$29,818,203	$85,844,658	$964,598
2020	$27,867,240	$27,215,455	$80,752,482	$651,785
2019	$31,704,079	$29,828,553	$71,565,724	$1,875,526

LOWER YELLOWSTONE RURAL ELECTRIC COOPERATIVE INC