West Oregon Electric Cooperative Inc

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

15 people listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

To provide electric energy to its members in the service territory of northwest Oregon.

Revenue model: Earned-program. 97% 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; 64th percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 8 of 9 controls in place; rating input score 89
- 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: Pass
- Independent financial-statement audit: Pass

Operating margin: 0%; rating input score 23; 23rd percentile among comparable filings
Total-asset coverage ratio: 3.3; rating input score 69; 69th percentile among comparable filings
Liabilities to assets ratio: 0.49; rating input score 26; 26th percentile among comparable filings
Officer compensation ratio: 14.2%; rating input score 13; 13th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 5% per year; rating input score 100; 41st percentile among comparable filings
Asset growth: 6.7% per year; rating input score 100; 48th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 7 of 7 board members independent · 8 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $369K · 15 people listed · 0 of 6 pay-setting controls reported
Highest-paid contractors: 5 contractors listed · $9.8M reported
Consistency: 10 of 10 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 5 filing years from 2020 to 2025
Contacts: How to reach this organization
Money network: 15 filed money-flow records
Related organizations: 2 filed related-organization links
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.

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Sustainability: Operating margin scored 23/100.
Review — Accountability: Governance controls: Form 990 shared with the board not reported.
High — Sustainability: Officer compensation ratio scored 13/100.
High — Sustainability: Liabilities to assets ratio scored 26/100.