DIXIE ELECTRIC POWER ASSN: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- DIXIE ELECTRIC POWER ASSN (EIN 64-0183177)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-28
- IRS object ID
- 202432419349300218
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-28T10:02:45-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640886275 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOLT & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2815 HIGHWAY 15 N | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39440 | 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 | 640183177 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIXIE ELECTRIC POWER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DIXI | BusinessNameControlTxt |
| Phone | 6014252535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 394410088 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RALPH R SMITH | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6014252535 | PhoneNum |
| Signature | 2024-05-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE UHER | PreparerPersonNm |
| PTIN | P00001433 | PTIN |
| Phone | 6016493000 | PhoneNum |
| Preparation | 2024-05-31 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RALPH R SMITH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39440 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $128,490,396 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DIXIEEPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 131 | TotalEmployeeCnt |
| Total Gross UBI | $14,162,974 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $102,788,279 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $122,382,878 | CYProgramServiceRevenueAmt |
| PY Investment Income | $254,812 | PYInvestmentIncomeAmt |
| CY Investment Income | $836,990 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,228,148 | PYOtherRevenueAmt |
| CY Other Revenue | $5,270,528 | CYOtherRevenueAmt |
| PY Total Revenue | $116,271,239 | PYTotalRevenueAmt |
| CY Total Revenue | $128,490,396 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $83,712 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $37,320 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,910,926 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $10,783,956 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,122,025 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,224,197 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $104,605,674 | PYOtherExpensesAmt |
| CY Other Expenses | $108,078,195 | CYOtherExpensesAmt |
| PY Total Expenses | $119,722,337 | PYTotalExpensesAmt |
| CY Total Expenses | $131,123,668 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,451,098 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,633,272 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $327,484,879 | TotalAssetsBOYAmt |
| Total Assets EOY | $349,976,068 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $222,950,310 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $234,911,762 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $104,534,569 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $115,064,306 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $129,721,249 | ExpenseAmt |
| Grant | $37,320 | GrantAmt |
| Desc | RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 46,961 ACCOUNTS AS OF 12/31/23 | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,402,419 | ExpenseAmt |
| Desc | RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 46,961 ACCOUNTS AS OF 12/31/23 | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,402,419 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $131,123,668 | 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 | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 94 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 131 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| 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 | $108,219,904 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $6,092,238 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (true) | 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 | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON ZUMWALT | PersonNm |
| Phone | 6014252535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39441 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| RALPH R SMITH | |||||||
| GENERAL MANA | 40.00 | Yes (X) | $307,803 | $0 | $214,665 | ||
| THOMAS MCCARTHY | |||||||
| OPERATIONS M | 40.00 | $174,453 | $0 | $56,791 | Yes (X) | ||
| AARON ZUMWALT | |||||||
| ADMIN & FINA | 40.00 | $177,153 | $0 | $50,431 | Yes (X) | ||
| JEREMY MCANDREW | |||||||
| SYSTEM ENGIN | 40.00 | $154,645 | $0 | $42,099 | Yes (X) | ||
| FLOYD HERFORD | |||||||
| SERVICEMAN | 40.00 | $134,211 | $0 | $61,015 | Yes (X) | ||
| JAMES GRANTHAM | |||||||
| IT MANAGER | 40.00 | $166,760 | $0 | $17,591 | Yes (X) | ||
| DALE MCKEE | |||||||
| DIRECTOR | 4.00 | $17,921 | $0 | $0 | Yes (X) | ||
| ROBERT SMITH | |||||||
| PRESIDENT | 4.00 | Yes (X) | $17,801 | $0 | $0 | ||
| SEARS WARD | |||||||
| ALT. SECRETA | 4.00 | $17,674 | $0 | $0 | Yes (X) | ||
| ALLEN SLEDGE | |||||||
| VICE-PRESIDE | 4.00 | Yes (X) | $16,767 | $0 | $0 | ||
| VICKIE COOLEY | |||||||
| DIRECTOR | 4.00 | $12,033 | $0 | $0 | Yes (X) | ||
| LINDA BONNER | |||||||
| SECRETARY-TR | 4.00 | Yes (X) | $9,991 | $0 | $0 | ||
| STAN PICKERING | |||||||
| DIRECTOR | 4.00 | $9,750 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,216,962 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $442,592 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 32 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SDT SOLUTIONS LLC | |||||
| PO BOX 554 | BROOKHAVEN | MS | 39602 | FIBER CONSTRUCT | $7,322,135 |
| B LINE LLC | |||||
| 302 TURNER ST | WAYNESBORO | MS | 39367 | RIGHT OF WAY CL | $4,436,698 |
| MDR CONSTRUCTION | |||||
| 321 E BAYLIS CHAPEL | COLUMBIA | MS | 39429 | ELECTRIC LINE C | $2,364,146 |
| OSMOSE UTILITIES SERVICE INC | |||||
| PO BOX 736729 | DALLAS | TX | 75373 | POLE TESTING | $506,796 |
| GEDDIE TREE & LAND SERVICES LLC | |||||
| 38 JP GEDDIE ROAD | ELLISVILLE | MS | 39437 | RIGHT OF WAY | $390,975 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221122 | $101,159,342 | $101,159,342 | |
| DE FASTLINK LLC | 221122 | $14,162,974 | $14,162,974 | |
| FIBER LEASE | 221122 | $5,072,484 | $5,072,484 | |
| PATRONAGE CAPITAL | 221122 | $1,783,708 | $1,783,708 | |
| MEMBER FEES | $204,370 | $204,370 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $122,382,878 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $428,490 | TotalRevenueColumnAmt |
| Exclusion | $428,490 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,078,343 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,078,343 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,078,343 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,078,343 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $408,500 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $408,500 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $408,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $408,500 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL CREDITS FROM VENDORS | Desc |
| Total Revenue Column | $2,192,185 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,192,185 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,192,185 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $128,490,396 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $113,898,932 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $14,162,974 | UnrelatedBusinessRevenueAmt |
| Exclusion | $428,490 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,320 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,783,956 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,089,008 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,018,785 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,330,169 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $786,235 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,558 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,904 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,307 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $599,624 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,062,690 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $811,319 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,166 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,556 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,889 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,645 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,225,699 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,317,755 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,956 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF ELECTRICITY | $70,556,472 |
| DISTRIBUTION-MAINTENANCE | $6,016,840 |
| FIBER LEASE | $5,074,484 |
| OPERATING EXPENSES | $1,873,307 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,834,024 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,123,668 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,340,554 | BOYAmt |
| EOY | $7,216,905 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,372,189 | BOYAmt |
| EOY | $5,500,423 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,835,898 | BOYAmt |
| EOY | $24,891,782 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,669,000 | BOYAmt |
| EOY | $9,383,277 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $331,510,363 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $77,001,359 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $231,425,251 | BOYAmt |
| EOY | $254,509,004 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,841,987 | BOYAmt |
| EOY | $48,474,677 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,484,879 | BOYAmt |
| EOY | $349,976,068 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,174,939 | BOYAmt |
| EOY | $11,942,479 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,411,950 | BOYAmt |
| EOY | $215,886,644 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,363,421 | BOYAmt |
| EOY | $7,082,639 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,950,310 | BOYAmt |
| EOY | $234,911,762 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,534,569 | BOYAmt |
| EOY | $115,064,306 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $104,534,569 | BOYAmt |
| EOY | $115,064,306 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,484,879 | BOYAmt |
| EOY | $349,976,068 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,633,272 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $13,163,009 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $1,052,870 | InvestmentCostOrOtherBasisAmt |
| Book Value | $1,052,870 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,345,197 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $6,303,556 | DepreciationAmt |
| Book Value | $6,041,641 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $71,614,984 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $9,606,459 | DepreciationAmt |
| Book Value | $62,008,525 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $236,925,727 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $60,686,585 | DepreciationAmt |
| Book Value | $176,239,142 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $245,342,178 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSOC ORG - PATRONAGE CAPITAL | $46,702,428 |
| NRUCFC CAPITAL TERM CERTIFICATES | $1,769,124 |
| ASSOC ORG - MEMBERSHIP DEPOSITS | $3,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $48,474,677 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CHARGES | $3,596,641 |
| CONSUMER DEPOSITS | $2,518,957 |
| POST-RETIREMENT BENEFITS | $967,041 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,082,639 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $128,478,953 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$11,443 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$11,443 | RevenueNotReportedAmt |
| Revenue Subtotal | $128,490,396 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $128,490,396 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $116,901,247 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $116,901,247 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $14,222,421 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $14,222,421 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $131,123,668 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | DIXIE ELECTRIC POWER ASSOCIATION IS EXEMPT FROM UNITED STATES INCOME TAXES PURSUANT TO SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, WHICH REQUIRES THAT AT LEAST 85% OF THE ASSOCIATION'S GROSS INCOME BE DERIVED FROM ITS MEMBERS. FOR THE YEAR ENDED DECEMBER 31, 2023, THE ASSOCIATION QUALIFIED FOR EXEMPTION AND OPERATED AS AN EXEMPT COOPERATIVE. TO THE EXTENT THE ASSOCIATION ENGAGES IN AN UNRELATED TRADE OF BUSINESS, IT IS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX IMPOSED BY SECTION 511 OF THE INTERNAL REVENUE CODE. THE PRIMARY SOURCE OF UNRELATED BUSINESS INCOME ACTIVITIES IS THE PROVISION OF INTERNET SERVICES ON A NON-PATRONAGE BASIS. DE FASTLINK LLC IS CLASSIFIED AS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX REPORTING PURPOSES. THEREFORE, THE OPERATIONS OF THIS COMPANY IS INCLUDED IN THE TAX RETURNS FILED BY THE ASSOCIATION AND ARE INCLUDED IN DETERMINING WHETHER THE ASSOCIATION IS TAXED AS AN EXEMPT OR NONEXEMPT COOPERATIVE. THE TAXABILITY OF DE FASTLINK LLC IS DETERMINED BASED ON HOW EACH CONTRIBUTES TO THE PATRONAGE AND NON-PATRONAGE ACTIVITIES OF THE ASSOCIATION. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | BENEFITS PAID TO MEMBERS 10,783,956 BOOK / TAX DEPRECIATION DIFFERENCE 3,438,465 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| ELECTRIC COOPERATIVES OF MS | |||||||
| 655 HIGHLAND COLONY PARKWAY | RIDGELAND | MS | 39157 | 203033260 | 501C3 | $10,000 | SCHOLARSHIPS |
| OTHER LESS THAN 5000 | |||||||
| $27,320 | |||||||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | PARTI LINE2 DIXIE ELECTRIC'S BOARD OF DIRECTORS REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS AND APPROVES THEM ANNUALLY | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| RALPH R SMITH | ||||
| GENERAL MANAGER | $307,803 | $195,483 | $19,182 | $522,468 |
| THOMAS MCCARTHY | ||||
| OPERATIONS MANAGER | $174,453 | $42,458 | $14,333 | $231,244 |
| AARON ZUMWALT | ||||
| ADMIN & FINANCE MGR | $177,153 | $31,249 | $19,182 | $227,584 |
| JEREMY MCANDREW | ||||
| SYSTEM ENGINEER | $154,645 | $22,916 | $19,183 | $196,744 |
| FLOYD HERFORD | ||||
| SERVICEMAN | $134,211 | $54,764 | $6,251 | $195,226 |
| JAMES GRANTHAM | ||||
| IT MANAGER | $166,760 | $3,258 | $14,333 | $184,351 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. |
| FORM 990, PAGE 2, PART III, LINE 4D | RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 46,961 ACCOUNTS AS OF 12/31/23 |
| FORM 990, PAGE 6, PART VI, LINE 6 | YES |
| FORM 990, PAGE 6, PART VI, LINE 7A | YES |
| FORM 990, PAGE 6, PART VI, LINE 7B | YES |
| FORM 990, PAGE 6, PART VI, LINE 11B | BUSINESS MANAGER REVIEWS THE 990 AFTER PREPARATION AND BEFORE COMPLETION OF RETURN. AFTER APPROVAL, IT IS PRESENTED TO THE BOARD OF DIRECTORS WHO THEN APPROVE THE FILING OF THE RETURN AFTER REVIEWING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | QUESTIONNAIRE IS SENT TO EMPLOYEES EACH YEAR REQUESTING ANY POSSIBLE CONFLICTS OF INTEREST. THESE ARE THEN REVIEWED BY THE ADMINISTRATION. |
| FORM 990, PAGE 6, PART VI, LINE 15A | NRECA WAS HIRED TO CONDUCT A WAGE AND SALARY REVIEW ON A BI-ANNUAL BASIS WITH THE OFF YEARS BEING ADJUSTED USING THE EMPLOYMENT COST INDEX. RECOMMENDED CHANGES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL ON AN ANNUAL BASIS |
| FORM 990, PAGE 6, PART VI, LINE 15B | NRECA WAS HIRED TO CONDUCT A WAGE AND SALARY REVIEW ON A BI-ANNUAL BASIS WITH THE OFF YEARS BEING ADJUSTED USING THE EMPLOYMENT COST INDEX. RECOMMENDED CHANGES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL ON AN ANNUAL BASIS |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE AT THE OFFICE LOCATIONS FOR PUBLIC INSPECTION. |
| FORM 990, PART XI, LINE 9 | MEMBERSHIP PAYMENTS 61,540 RETIREMENT OF CAPITAL CREDITS -1,451,250 NET ACTUARIAL GAIN 315,682 OTHER EQUITY INCREASES 92,972 UNREALIZED LOSS ON INVESTMENT -12,028 NET PRIOR SERVICE COST -66,328 BENEFITS PAID TO MEMBERS 10,783,956 BOOK TO TAX DEPRECIATION 3,438,465 TOTAL 13,163,009 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEFASTLINK LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 853961566 | EIN |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Total Income | $12,020,782 | TotalIncomeAmt |
| End Of Year Assets | $19,279,612 | EndOfYearAssetsAmt |
| Direct Controlling NA | N/A | DirectControllingNACd |