SOMERSET RURAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SOMERSET RURAL ELECTRIC COOPERATIVE INC (EIN 25-0807950)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-04-29
IRS object ID: 202421209349300517
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-29T13:00:19-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	251284515	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BEER REAM & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 629	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	155010629	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	250807950	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SOMERSET RURAL ELECTRIC COOP INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SOME	BusinessNameControlTxt
Phone	8144454106	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	223 INDUSTRIAL PARK	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15501	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CLARENCE B WALTERMIRE	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8144454106	PhoneNum
Signature	2024-04-29	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CLARENCE	PersonFirstNm
Person Last	WALTERMIRE	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA J COLEMAN EA	PreparerPersonNm
PTIN	P01457923	PTIN
Phone	8144455440	PhoneNum
Preparation	2024-04-29	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CLARENCE B WALTERMIRE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	223 INDUSTRIAL PARK ROAD	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15501	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$27,920,953	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://WWW.SOMERSETREC.COM/WPI/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	PROVIDE ELECTRIC SERVICE TO MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	49	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$25,807,019	PYProgramServiceRevenueAmt
CY Program Service Revenue	$27,883,080	CYProgramServiceRevenueAmt
PY Investment Income	$34,251	PYInvestmentIncomeAmt
CY Investment Income	$37,873	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$25,841,270	PYTotalRevenueAmt
CY Total Revenue	$27,920,953	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$326,643	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$342,588	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$21,223,526	PYOtherExpensesAmt
CY Other Expenses	$25,791,093	CYOtherExpensesAmt
PY Total Expenses	$21,550,169	PYTotalExpensesAmt
CY Total Expenses	$26,133,681	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,291,101	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,787,272	CYRevenuesLessExpensesAmt
Total Assets BOY	$48,366,945	TotalAssetsBOYAmt
Total Assets EOY	$50,833,413	TotalAssetsEOYAmt
Total Liabilities BOY	$10,381,262	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$11,771,348	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$37,985,683	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$39,062,065	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE ELECTRIC SERVICE TO MEMBERS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$24,525,852	ExpenseAmt
Desc	THE COOPERATIVE PROVIDES ELECTRICAL SERVICES TO APPROXIMATELY 13,000 MEMBERS.	Desc
Total Program Service Expenses	$24,525,852	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	49	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$25,449,228	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$2,414,193	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	RUSTON OGBURN GENERAL MANAGER	PersonNm
Phone	8144454106	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	INDUSTRIAL PARK	AddressLine1Txt
City	SOMERSET	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15501	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Key EmployeeKeyEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd
RUSTON OGBURN
GENERAL MANA	40.00	Yes (X)	$246,459	$0	$96,129
DOUG GLESSNER
EMPLOYEE	40.00		$114,119	$0	$53,980	Yes (X)
BRIAN MARKER
EMPLOYEE	45.00		$113,791	$0	$47,617	Yes (X)
PHIL MARTZ
EMPLOYEE	45.00		$112,893	$0	$47,616	Yes (X)
ROY BITTNER
EMPLOYEE	45.00		$114,621	$0	$45,432	Yes (X)
BRYAN SCHROCK
EMPLOYEE	45.00		$107,929	$0	$44,618	Yes (X)
PAUL VOUGHT
DIRECTOR	2.00		$6,400	$0	$0		Yes (X)
CLARENCE B WALTERMIRE
PRESIDENT	2.00		$6,000	$0	$0		Yes (X)	Yes (X)
JERRY L ENGLE
VICE PRESIDE	2.00		$5,400	$0	$0		Yes (X)	Yes (X)
RUSS HILLEGAS
DIRECTOR	2.00		$5,400	$0	$0		Yes (X)
JOSH SECHLER
DIRECTOR	2.00		$4,600	$0	$0		Yes (X)
LOWELL L FRIEDLINE
SECRETARY/TR	2.00		$4,200	$0	$0		Yes (X)	Yes (X)
HARVEY RECKNER
DIRECTOR	2.00		$3,400	$0	$0		Yes (X)
FLOYD LEHMAN
DIRECTOR	2.00		$3,200	$0	$0		Yes (X)
JASON HUSTON
DIRECTOR	2.00		$2,800	$0	$0		Yes (X)
CARL HAY JR
DIRECTOR	2.00		$1,400	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$852,612	TotalReportableCompFromOrgAmt
Total Other Compensation	$335,392	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
B&L TREE SERVICE
924 SIDES RD	MANNS CHOICE	PA	15551	TREE/RIGHT OF W	$1,760,038
BOTTENFIELD POWERLINE CONST CO
RR2 BOX 27	HOLLIDAYSBURG	PA	16648	CONSTRUCTION	$558,384
RIDGETOP TREE SERVICE
160 BUCK RUN RD	HOOVERSVILLE	PA	15936	TREE/RIGHT OF W	$351,382

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ELECTRIC ENERGY SALES	$24,846,153	$24,846,153
MISC RENTAL	$1,531,150	$1,531,150
OTHER INCOME	$883,043	$883,043
GEOTHERMAL AND HVAC	$622,734	$622,734

Field	Value	IRS element (for citing)
Total Program Service Revenue	$27,883,080	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,873	TotalRevenueColumnAmt
Related Or Exempt Func Income	$37,873	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,920,953	TotalRevenueColumnAmt
Related Or Exempt Func Income	$27,920,953	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$342,588	TotalAmt
Management And General	$342,588	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$272,787	TotalAmt
Program Services	$272,787	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,978,750	TotalAmt
Program Services	$1,978,750	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
PURCHASED POWER	$14,716,473	$14,716,473
DISTRIBUTION EXPENSE	$6,218,207	$6,218,207
GENERAL & ADMINISTRATIVE	$1,265,241		$1,265,241
CONSUMER ACCOUNTS EXPENSE	$1,012,738	$1,012,738

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$326,897	TotalAmt
Program Services	$326,897	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$26,133,681	TotalAmt
Program Services	$24,525,852	ProgramServicesAmt
Management And General	$1,607,829	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$105,046	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,118,954	BOYAmt
EOY	$3,602,686	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$910,628	BOYAmt
EOY	$1,023,007	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$88,137	BOYAmt
EOY	$34,186	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$65,285,385	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$29,844,634	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$33,879,657	BOYAmt
EOY	$35,440,751	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$10,369,569	BOYAmt
EOY	$10,627,737	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,366,945	BOYAmt
EOY	$50,833,413	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,492,905	BOYAmt
EOY	$1,609,861	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$5,056,862	BOYAmt
EOY	$6,202,535	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,831,495	BOYAmt
EOY	$3,958,952	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,381,262	BOYAmt
EOY	$11,771,348	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$1,684,342	BOYAmt
EOY	$1,797,198	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$36,301,341	BOYAmt
EOY	$37,264,867	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,985,683	BOYAmt
EOY	$39,062,065	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$48,366,945	BOYAmt
EOY	$50,833,413	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,787,272	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$710,890	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$638,355	InvestmentCostOrOtherBasisAmt
Book Value	$638,355	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,443,201	InvestmentCostOrOtherBasisAmt
Depreciation	$2,418,336	DepreciationAmt
Book Value	$24,865	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$61,738,133	InvestmentCostOrOtherBasisAmt
Depreciation	$27,426,298	DepreciationAmt
Book Value	$34,311,835	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$465,696	InvestmentCostOrOtherBasisAmt
Book Value	$465,696	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$35,440,751	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
PATRONAGE CAPITAL DUE FROM OTHER	$9,289,761
INVESTED IN ASSOC. ORGANIZATIONS	$818,382
UNBILLED REVENUE	$490,125
DEFERRED CHARGES	$29,469

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$10,627,737	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CONSUMER DEPOSITS	$1,211,149
POST-RETIREMENT BENEFIT OBLIGATIONS	$942,250
ACCUMULATED MISCELLANEOUS OPERATING	$674,974
DEFERRED CREDITS	$588,594
OTHER CURRENT LIABILITIES	$541,985

Field	Value	IRS element (for citing)
Total Liability	$3,958,952	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$27,920,953	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$27,920,953	RevenueSubtotalAmt
Total Revenue Per Form990	$27,920,953	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$26,133,681	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$26,133,681	ExpensesSubtotalAmt
Total Expenses Per Form990	$26,133,681	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
RUSTON OGBURN
GENERAL MANAGER	$246,459	$96,129	$342,588
DOUG GLESSNER
EMPLOYEE	$114,119	$53,980	$168,099
BRIAN MARKER
EMPLOYEE	$113,791	$47,617	$161,408
PHIL MARTZ
EMPLOYEE	$112,893	$47,616	$160,509
ROY BITTNER
EMPLOYEE	$114,621	$45,432	$160,053
BRYAN SCHROCK
EMPLOYEE	$107,929	$44,618	$152,547

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 7A	BY MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B	GOVERNING DECISIONS ARE SUBJECT TO APPROVAL BY MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	ALL DIRECTORS ARE PROVIDED A DRAFT COPY OF THE 990 FOR REVIEW PRIOR TO SUBMISSION. THE FINAL FORM 990 IS APPROVED AT THE FORMAL BOARD MEETING.
FORM 990, PAGE 6, PART VI, LINE 12C	ANNUAL REVIEW OF POLICY
FORM 990, PAGE 6, PART VI, LINE 15A	REVIEW BY BOARD & NRECA STATE REGIONAL COMPENSATION, SURVEY DATA PROVIDED BY NRECA
FORM 990, PAGE 6, PART VI, LINE 19	CONDENSED FINANCIAL INFORMATION IN MAGAZINE SENT TO ALL MEMEBERS AND DELIVERED IN PRINTED FORMAT AT ANNUAL MEETING. FULL DISCLOSURE OF FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9	DONATED CAPITAL - INCREASING 112,856 RETIREMENT OF CAPITAL CREDITS - DECREASING -708,180 MEMBERSHIPS ISSUED, NET - DECREASING -3,320 ADOPTION OF NEW ACCOUNTING STANDARD -112,246 TOTAL -710,890