2024-11-15T17:25:07-05:00 2023-12-31 541320089 ADAMS JENKINS & CHEATHAM 231 WYLDEROSE DR MIDLOTHIAN VA 23113 990 2023-01-01 540116855 A & N ELECTRIC COOPERATIVE A&NE 7577879750 PO BOX 290 TASLEY VA 23441 RALPH W DODD SEC/TREAS 7577879750 2024-10-23 true true G STEVEN GILLIAM CPA P00348264 8043231313 2024-10-24 2023 2024-10-15 13:58:12Z RALPH W DODD PO BOX 540 EASTVILLE VA 23347 87663564 false X WWW.ANEC.COM X 1940 VA SAFE AND EFFECTIVE DISTRIBUTION OF ELECTRICITY TO MEMBERS OF THE COOPERATIVE. 9 9 81 5796 0 85439423 85649575 277819 865517 587475 1123331 86304717 87638423 40391 26282 3647724 1693005 9590781 9813489 0 0 72393549 75352605 85672445 86885381 632272 753042 215060644 224238544 133828019 142699644 81232625 81538900 SAFE AND EFFECTIVE DISTRIBUTION OF ELECTRICITY TO MEMBERS OF THE COOPERATIVE. false false SAFE AND EFFECTIVE DELIVERY OF ELECTRICITY TO THE MEMBERS OF A & N ELECTRIC COOPERATIVE. THE THREE LARGEST PROGRAM SERVICES, AS MEASURED BY EXPENSES ARE AS FOLLOWS: COST OF POWER 59,096,673 DEPRECIATION 7,023,189 SALARIES AND WAGES 6,666,949 false false false false false false false false false true false true false true true true false false false false false false false false false false true false true false false false false false false false false false false false true true true false true 142 0 true 81 true true true false false false false 85153111 1700213 false false false X 9 9 false false false false true true true true true false false true true true true true true true true false X AN ELECTRIC COOPERATIVE 7577879750 PO BOX 290 TASLEY VA 234410290 X BELVIN WILLIAMSON JR PRESIDENT & 50.00 1.00 X 368701 0 238094 SHAWN HILDEBRAND COO 50.00 1.00 X 216651 0 55227 ROGER BLIZZARD VP HR & EMPL 40.00 1.00 X 186124 0 55277 JOE CATALDO VP OPS & CON 50.00 1.00 X 187090 0 53813 TODD BIRELEY VP ENG & TEC 50.00 1.00 X 175662 0 54596 DANA PENNEY DIRECTOR, AC 40.00 1.00 X 158483 0 56039 RONALD WHARTON SUBSTATION F 56.00 1.00 X 154052 0 43592 KENNETH E THORNTON SERVICEMAN 60.00 1.00 X 161161 0 30224 JAMES PARKER CHIEF LINEMA 54.00 1.00 X 149829 0 29300 ADDISON W NOTTINGHAM JR CHAIRMAN 8.00 X X 23875 0 0 RALPH W DODD SEC/TREAS 6.00 X X 21075 0 0 PENNEY P HOLLAND DIRECTOR 4.00 X 18375 0 0 GREGORY L DUNCAN SR DIRECTOR 3.00 X 18300 0 0 W EDWARD SHOCKLEY III DIRECTOR 4.00 X 16876 0 0 CHRISTOPHER D BOTT VICE CHAIRMA 3.00 X X 14075 0 0 E GARRISON DRUMMOND DIRECTOR 5.00 X 13725 0 0 MARK A HICKMAN DIRECTOR 2.00 X 13425 0 0 S KEITH COLONNA DIRECTOR 4.00 X 4075 0 0 JAMES N BELOTE III DIRECTOR 6.00 X 3200 0 0 1904754 616162 31 false true false ASPLUNDH TREE EXPERT LLC PO BOX 827464 PHILADELPHIA PA 191827454 ROW CLEARING 2206673 ROCK CREEK LINE CONSTRUCTION PO BOX 482 GREENSBORO MD 21639 LINE CONST 1355586 LUCAS UTILITIES PO BOX 67 ONLEY VA 23418 UNDERGROUND 986624 COOPERATIVE BUILDING SOLUTIONS 77 WESTPORT PLAZA DRIVE SUITE 250 ST LOUIS MO 63146 CONSTRUCTION 900990 CR CONSULTING SERVICES INC 12249 FRAMAR DRIVE MIDLOTHIAN VA 23113 CONSULTING 367221 12 SALE AND DIST. OF ELECTRICITY 221000 84457101 84457101 CIAC 221000 755131 755131 MAINTENANCE AGREEMENT 221000 388715 388715 CASH PATRONAGE RECEIVED 221000 48628 48628 85649575 865517 865517 30937 1145626 25141 5796 1145626 1151422 5796 1145626 EQUITY EARNINGS (LOSS) SUBSID 221000 -28091 -28091 -28091 87638423 85621484 5796 2011143 X 26282 1693005 1496835 6666949 879502 160999 609204 66423 1224973 32676 3595473 7023189 COST OF POWER 59096673 DISTRIBUTION MAINTENANCE 4608595 DISTRIBUTION OPERATION 1809052 CONSUMER ACCOUNTS 1047236 -3151685 86885381 0 0 0 71804 2361 7884784 11585490 13694906 11820149 3297338 3883089 439986 727014 238792098 71823776 161723236 166968322 24198361 25034774 3750229 4217345 215060644 224238544 9434805 6872048 116668172 128652541 7725042 7175055 133828019 142699644 X 81232625 81538900 81232625 81538900 215060644 224238544 X 753042 -446767 X false true X true false 2910606 2910606 235881492 71823776 164057716 166968322 PATRONAGE CAPITAL IN ODEC 22125502 C PATRONAGE CAPITAL IN OTHER MEM 2242083 C CAPITAL TERM CERTIFICATES 420806 C TEC TRADING 202500 C OTHER 43883 C 25034774 OTHER NONCURRENT LIABILITIES 3874479 CONSUMER DEPOSITS 2346146 ACCRUED LIABILITIES 865717 DEFERRED CREDITS 88713 7175055 X 87405365 87405365 233058 233058 87638423 84874934 84874934 2010447 2010447 86885381 SCHEDULE D, PAGE 3, PART X THE COOPERATIVE FOLLOWS THE GUIDANCE FOR "UNCERTAIN TAX POSITIONS" IN ACCORDANCE WITH ASC 740. THE COOPERATIVE HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT THEIR TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 4B CASH PATRONAGE CAPITAL REC ADJ -839,515 CONTRIBUTIONS IN AID OF CONSTRUCTION 755,131 990-T RENTAL INCOME NETTED IN REVENUE -8,405 OTHER EXPENSES NETTED AGAINST REVENUE 325,847 SCHEDULE D, PAGE 4, PART XII, LINE 4B BENEFITS PAID TO OR FOR MEMBERS NOT GAAP EXP 1,693,005 990-T RENTAL INCOME NETTED AGAINST REVENUE -8,405 OTHER EXPENSES NETTED AGAINST REVENUE 325,847 true MEMBERS HELPING MEMBERS INC PO BOX 290 TASLEY VA 23441 263931656 501C3 10000 16282 FMV ADMIN SVCS MEET MISSION STMT 2 X X X false false false BELVIN WILLIAMSON JR PRESIDENT & CEO 282726 85975 216487 21607 606795 SHAWN HILDEBRAND COO 168693 47958 33620 21607 271878 ROGER BLIZZARD VP HR & EMPLOYEE DEV 136018 50106 34339 20938 241401 JOE CATALDO VP OPS & CONST. 139180 47910 31910 21903 240903 TODD BIRELEY VP ENG & TECH SVCS 117264 58398 34482 20114 230258 DANA PENNEY DIRECTOR, ACCOUNTING 126163 32320 43296 12743 214522 RONALD WHARTON SUBSTATION FOREMAN 72184 81868 22131 21461 197644 KENNETH E THORNTON SERVICEMAN 72144 89017 15059 15165 191385 JAMES PARKER CHIEF LINEMAN 70751 79078 6728 22572 179129 FORM 990 FORM 990, PRT. I LINE 14 & PRT IX, LINE 4 BENEFITS PD. TO OR FOR MBRS.: PATRONAGE DIVIDENDS ARE CREDITED TO MEMBERS' ACCOUNTS IN ACCORDANCE WITH THE PRE-EXISTING OBLIGATION IN A&N ELECTRIC COOPERATIVE'S BY-LAWS. THE COOPERATIVE IS OBLIGATED TO PAY BY CREDITS TO A CAPITAL ACCOUNT FOR EACH PATRON ALL SUCH AMOUNTS IN EXCESS OF OPERATING COSTS AND EXPENSES. IRS INSTRUCTIONS FOR LINE 4 CHANGED IN 2011 TO INCLUDE PATRONAGE DIVIDENDS PAID BY SECTION 501(C)(12) ORGANIZATIONS TO THEIR MEMBERS. ACCORDINGLY, THESE AMOUNTS ARE NOW REPORTED ON LINE 4. FORM 990, PAGE 6, PART VI, LINE 6 A & N ELECTRIC IS AN ELECTRIC MEMBERSHIP CORPORATION THAT DELIVERS ELECTRICITY TO THE MEMBERS OF THE COOPERATIVE. THE MEMBERS ELECT THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BODY OF THE COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A ALL MEMBERS OF A & N ELECTRIC COOPERATIVE RECEIVE ONE VOTE WITH RESPECT TO SELECTING THE COOPERATIVE'S BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS AS PROVIDED FOR IN THE COOPERATIVE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE CFO AND CEO REVIEW A DRAFT OF THE 990. THEY THEN PRESENT A COPY OF THE 990 TO THE BOARD OF DIRECTORS FOR REVIEW, DISCUSSION AND APPROVAL PRIOR TO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ACCORDING TO THE COOP'S CONFLICT OF INTEREST POLICY EACH DIRECTOR, OFFICER, AND KEY EMPLOYEE MUST ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM. IN ADDITION, THE GOVERNING BOARD'S LEGAL COUNSEL MUST ANNUALLY REVIEW THIS POLICY WITH ALL OFFICIALS. FORM 990, PAGE 6, PART VI, LINE 15A PERIODICALLY THE COOP HAS AN OUTSIDE CONSULTANT REVIEW THE RANGE OF COMPENSATION AT THE COOPERATIVE COMPARED TO INDUSTRY RANGES. THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION ANNUALLY PUBLISHES A SALARY SURVEY THAT IS ALSO USED AS A BENCHMARK FOR COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE CEO. FORM 990, PAGE 6, PART VI, LINE 15B PERIODICALLY THE COOP HAS AN OUTSIDE CONSULTANT REVIEW THE RANGE OF COMPENSATION AT THE COOPERATIVE COMPARED TO INDUSTRY RANGES. THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION ANNUALLY PUBLISHES A SALARY SURVEY THAT IS ALSO USED AS A BENCHMARK FOR COMPENSATION. THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE OFFICERS AND KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 NEW MEMBERS GET A COPY OF THE BY-LAWS WHEN JOINING THE COOPERATIVE. YEAR END FINANCIAL INFORMATION IS PUBLISHED IN THE COOPERATIVE'S MONTHLY MAGAZINE. IN ADDITION, THE FINANCIAL RESULTS ARE MADE AVAILABLE TO THE MEMBERS AT THE ANNUAL MEETING. THIS INFORMATION IS ALSO AVAILABLE ON THE COOPERATIVE'S WEB SITE. THE 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VII 990 PART VII SECTION A COLUMN F: THE COOPERATIVE PARTICIPATES IN THE NRECA GROUP DEFINED PENSION PLAN. AS PART OF THIS PLAN, PARTICIPANTS ARE REQUIRED TO RECOGNIZE THE ACTUARIAL INCREASE IN THE VALUE OF THEIR ACCOUNT ON THE FORM 990. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE PLAN IS THE SAME FOR ALL INDIVIDUALS IN THE PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE. IN OTHER WORDS, THE OLDER A PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE WITH ALL OTHER THINGS BEING EQUAL. FORM 990, PART XI, LINE 9 NONCASH PAT CAPITAL ALLOC NOT REV PER IRS 839,515 PATRONAGE DIV PAID TO MEMBERS NOT EXP PER GAAP 1,693,005 NET CHANGE IN MEMBERSHIPS 690 CIAC NOT REVENUE PER GAAP -755,131 NET RETIREMENT OF CAPITAL CREDITS -2,224,846 TOTAL -446,767 MEMBERS HELPING MEMBERS INC PO BOX 290 TASLEY VA 23441 263931656 FINANCIAL VA 501C3 8 A&N EC A & N ELECTRIC COOPERATIVE true A & N INNOVATIVE SOLUTIONS PO BOX 290 TASLEY VA 23441 932574583 EV CHARGER VA A&N EC C CORP -28091 40047 1.00000 false false true false false false false false false false false false false false true false false true true true MEMBERS HELPING MEMBERS INC B 10000 COST MEMBERS HELPING MEMBERS INC N 16282 FMV MEMBERS HELPING MEMBERS INC R 47947 COST MEMBERS HELPING MEMBERS INC S 61463 COST A & N INNOVATIVE SOLUTIONS Q 68138 COST