Comanche Electric Cooperative Association

Legal name: Comanche County Electric Cooperative Association

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

14 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Created by need. Fueled by passion. Eager to serve.

Sales of electric power to members on a cooperative basis through the allocation of patronage capital. There were 18,062 active services at year end.

Revenue model: Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass

Operating margin: 0.7%; rating input score 36; 36th percentile among comparable filings
Total-asset coverage ratio: 2.65; rating input score 71; 71st percentile among comparable filings
Liabilities to assets ratio: 0.59; rating input score 23; 23rd percentile among comparable filings
Officer compensation ratio: 3.1%; rating input score 67; 67th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
Asset growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings

What they do: 10 programs and campaigns described on the official site · 3 operating locations identified
Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $299K · 14 people listed · 1 of 6 pay-setting controls reported
Highest-paid contractors: 5 contractors listed · $3.5M reported
Consistency: 12 of 12 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 14 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 14 filed money-flow records
Related organizations: Filed and resolved organization relationships.
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Signals prioritize questions for review. They are not findings of misconduct.