FRONTIER POWER COMPANY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FRONTIER POWER COMPANY (EIN 31-4328402)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-06-23
- IRS object ID
- 202311749349300646
- Schema version
- 2022v5.0
- 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 | 2023-06-23T03:58:21-00:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314328402 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Frontier Power Company | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Born Sianjina | InCareOfNm |
| Business Name Control | FRON | BusinessNameControlTxt |
| Phone | 7406226755 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 South Second Street PO Box 280 | AddressLine1Txt |
| City | Coshocton | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43812 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven K Nelson | PersonNm |
| Person Title | CEOGeneral Manager | PersonTitleTxt |
| Phone | 7406226755 | PhoneNum |
| Signature | 2023-06-23 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Steven | PersonFirstNm |
| Person Last | Nelson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Frontier Power Company | BusinessNameLine1Txt |
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Steven K Nelson | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 South Second Street PO Box 280 | AddressLine1Txt |
| City | Coshocton | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43812 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,109,995 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.frontier-power.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Other Organization Dsc | Rural Electric Cooperative | OtherOrganizationDsc |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | Frontier Powers mission is to serve and distribute affordable and reliable electricity to consumers in rural areas of East Central Ohio. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 43 | TotalEmployeeCnt |
| Total Gross UBI | $9,962 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,612,532 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,312,878 | CYProgramServiceRevenueAmt |
| PY Investment Income | $17,828 | PYInvestmentIncomeAmt |
| CY Investment Income | $35,805 | CYInvestmentIncomeAmt |
| PY Other Revenue | $633,057 | PYOtherRevenueAmt |
| CY Other Revenue | $757,921 | CYOtherRevenueAmt |
| PY Total Revenue | $17,263,417 | PYTotalRevenueAmt |
| CY Total Revenue | $18,106,604 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $532,983 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $756,824 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,825,430 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,205,264 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $12,901,502 | PYOtherExpensesAmt |
| CY Other Expenses | $13,144,516 | CYOtherExpensesAmt |
| PY Total Expenses | $17,259,915 | PYTotalExpensesAmt |
| CY Total Expenses | $18,106,604 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,502 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $49,480,857 | TotalAssetsBOYAmt |
| Total Assets EOY | $48,544,887 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,410,627 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $28,311,690 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,070,230 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $20,233,197 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Since being established in 1936 in Coshocton, Ohio, The Frontier Power Company has been operating as Non-Profit 501 c 12Electric Distribution utility. The Frontier Power Companys mission is to serve and distribute affordable and reliable electricity to consumers in rural areas of East Central Ohio. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $18,106,604 | ExpenseAmt |
| Desc | Sale and Distribution of Electric Power to Rural Areas of Seven Counties in East Central Ohio. The Number of Consumers Served Averaged at 9,124 in 2022. The Total Energy Sales were 112,566,444 kWh. | Desc |
| Total Program Service Expenses | $18,106,604 | 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 43 | 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Members And Shr Gross Income | $17,312,878 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $198,322 | 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 | 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 | Yes (true) | 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 | Bornwell Sianjina Manager of Accoun | PersonNm |
| Phone | 7406226755 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 770 South Second Street | AddressLine1Txt |
| City | Coshocton | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43812 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Key EmployeeKeyEmployeeInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd |
|---|---|---|---|---|---|---|---|
| Steven K Nelson | |||||||
| General Manager | 051.00 | Yes (X) | $391,147 | $0 | $118,306 | ||
| Philip Crowdy | |||||||
| Operations Manager | 045.00 | Yes (X) | $139,689 | $0 | $72,214 | ||
| Bornwell Sianjina | |||||||
| Manager of Accounting and Finance | 060.00 | Yes (X) | $122,460 | $0 | $74,159 | ||
| David P Mizer | |||||||
| Sec/Treasurer-Director | 003.00 | $15,353 | $0 | $0 | Yes (X) | ||
| Ann M Gano | |||||||
| Director | 003.00 | $15,125 | $0 | $0 | Yes (X) | ||
| Tim Dickerson | |||||||
| Director | 003.50 | $13,889 | $0 | $0 | Yes (X) | ||
| Seth D Garber | |||||||
| V. President - Director | 003.00 | $13,379 | $0 | $0 | Yes (X) | ||
| William Daugherty | |||||||
| President - Director | 003.50 | $12,836 | $0 | $0 | Yes (X) | ||
| Jerry W Olinger | |||||||
| Director | 004.00 | $11,374 | $0 | $0 | Yes (X) | ||
| James Buxton | |||||||
| President - Director | 003.00 | $5,231 | $0 | $0 | Yes (X) | ||
| Kurt S Ellis | |||||||
| Director | 003.00 | $4,078 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $744,561 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $264,679 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | Yes (true) | 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 |
|---|---|---|---|---|---|
| NRECA | |||||
| 4301 WILSON BLVD | ARLINGTON | VA | 22203 | INSURANCE BENEFITS | $1,498,200 |
| UNITED UTILITY SUPPLY | |||||
| PO BOX 32170 | LOUISVILLE | KY | 40232 | ELECTRIC LINE MATERIAL | $746,221 |
| ALTEC INDUSTRIES INC | |||||
| PO BOX 11407 | BIRMINGHAM | AL | 35246 | BUCKET TRUCK | $309,728 |
| HAHN OIL INC | |||||
| 23089 COUNTY ROAD 621 | COSHOCTON | OH | 43812 | FUEL | $169,937 |
| TR MILLER MILL COMPANY INC | |||||
| PO BOX 708 | BREWTON | AL | 36427 | ELECTRIC POLES | $156,335 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Sale and Distribution Of Electricity | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $17,312,878 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,312,878 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,312,878 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,843 | TotalRevenueColumnAmt |
| Exclusion | $25,843 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $198,322 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $198,322 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $198,322 | TotalRevenueColumnAmt |
| Exclusion | $198,322 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $13,353 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,391 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,962 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,962 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $9,962 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Buckeye Power -Capital Credits | 221000 | $513,944 | $513,944 |
| Other Capital Credits | 221000 | $45,655 | $45,655 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $559,599 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,106,604 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,312,878 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $9,962 | UnrelatedBusinessRevenueAmt |
| Exclusion | $783,764 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $756,824 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $911,895 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,176,920 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,457 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $687,146 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,846 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,600 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,500 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,988 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,193 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,875 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,617 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,715 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,753 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $766,925 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,350,448 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| State of Ohio kWh tax | $509,753 |
| Purchased Power, Net | $10,236,784 |
| Administrative and Distribution | $136,365 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,106,604 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600 | BOYAmt |
| EOY | $600 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,627,716 | BOYAmt |
| EOY | $561,638 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,496,793 | BOYAmt |
| EOY | $2,564,437 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,186 | BOYAmt |
| EOY | $610,848 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $264,813 | BOYAmt |
| EOY | $170,575 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $51,555,332 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,915,031 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,491,724 | BOYAmt |
| EOY | $34,640,301 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,255,522 | BOYAmt |
| EOY | $9,963,298 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,503 | BOYAmt |
| EOY | $33,190 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,480,857 | BOYAmt |
| EOY | $48,544,887 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,586,790 | BOYAmt |
| EOY | $2,781,959 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,084,040 | BOYAmt |
| EOY | $24,736,188 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $739,797 | BOYAmt |
| EOY | $793,543 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,410,627 | BOYAmt |
| EOY | $28,311,690 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,070,230 | BOYAmt |
| EOY | $20,233,197 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,070,230 | BOYAmt |
| EOY | $20,233,197 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,480,857 | BOYAmt |
| EOY | $48,544,887 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $162,967 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Incl Escrow Custodial Acct Liab | false | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $569,464 | OtherCostOrOtherBasisAmt |
| Book Value | $569,464 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,028,428 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,814,104 | DepreciationAmt |
| Book Value | $2,214,324 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,877,792 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,280,144 | DepreciationAmt |
| Book Value | $1,625,113 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,526,591 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,820,783 | DepreciationAmt |
| Book Value | $30,231,400 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,640,301 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Invst Program Related Org InvstProgramRelatedOrgGrp (13 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Frontier Supply | $2,051 | C |
| Patronage Capital BPI | $6,786,000 | C |
| Patronage Capital CFC | $167,431 | C |
| Patronage Capital RESCO | $152,222 | C |
| Patronage Capital NISC | $80,587 | C |
| Patronage Capital Federated | $145,338 | C |
| Patronage Capital CRC | $6,660 | C |
| Capital Term Certificates CFC | $455,672 | C |
| Investments Buckeye Power Inc. | $709,461 | C |
| Investments CFC | $1,000 | C |
| Investment CoBank | $1,000 | C |
| Patronage Capital CoBank | $11,432 | C |
| Rural Economic Development Loan Investment | $1,444,444 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $9,963,298 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Pension Reserve and Other Deferred Credits | $793,543 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $793,543 | TotalLiabilityAmt |
Schedule F IRS990ScheduleF
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 (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| Steven K Nelson | ||||
| General Manager | $391,147 | $87,383 | $30,924 | $509,454 |
| Philip Crowdy | ||||
| Operations Manager | $139,689 | $43,494 | $28,720 | $211,903 |
| Bornwell Sianjina | ||||
| Manager of Accounting and Finance | $122,460 | $48,599 | $25,560 | $196,619 |
| James Buxton | ||||
| President - Director | $5,231 | $5,231 | ||
Schedule K IRS990ScheduleK
Schedule L IRS990ScheduleL
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | Frontier Power Company is a member owned cooperative that distributes electricity to all its consumers members. The members are those individuals, organizations, associations, corporations and other similar entities that Frontier Power Company distributes electricity to, provided they have completed a written membership application. Members must agree to purchase power from the cooperative, comply with and be bound by the articles of incorporation and code of regulations, as well as any rules, regulations, and policies adopted by the Board of Trustees. |
| Form 990, Part VI, Section A, Line 7 | Frontier Power Company, annually holds a general meeting that requires its members to attend the meeting, at such a place and a time chosen by the board of trustees. The members vote and elect board members via mail in ballots. At the annual meeting, the financial reports for the previous year are handed out and reviewed to all the members in attendance and transacting such other business as may come before the meeting. A quorum of members present in person at the meeting must be met. Each member shall be entitled to one vote and no more upon such matters submitted to a vote of the members. |
| Form 990, Part VI, Section A, Line 9 | All officers and key employees can be easily reached at Frontier Power Companys mailing address at any given time. The key employees can also be reached by members via the cooperative main telephone number five days a week during working hours. |
| Form 990, Part VI, Section B, Line 10a | Frontier Power Company does not have any local chapters, branches, or affiliates. Therefore, the Cooperative is the only place of business. |
| Form 990, Part VI, Section B, Line 11 | The form 990 and its related schedules and supplemental information were presented to the Board of Directors at a regularly scheduled board meeting prior to the filing of the form 990 with the Internal Revenue Services. Each Director was given a copy of the Form 990 to review at the regular board meeting. The key components of the form were discussed and explained to all Board of Directors. |
| Form 990, Part VI, Section B, Line 12c | The Officers, Directors, and Key Employees are requIred by the Cooperative to disclose any conflict of interest that may exist by signing a statement of non-conflict of interest. Should any conflict of interest exist, it will be assesed and dealt with, in an appropriate manner and in accordance to legal counsels advice on a case by case basis. |
| Form 990, Part VI, Section B, Line 15 | The Board of Directors reviews and approves all employee compensation and those of top management. The Cooperative also uses the compensation survey report compiled by National Rural Electric Cooperative Association to assist in the decision making process by the Board of Directors on the compensation of the General Manager and all other employees. The decision is made in September of each year when the wages and salary committe meets. At this time the written evaluation of the General manager is reviewed and analyzed. The review of the written evaluation is performed verbally by the committee. The survey is also used to determine the compensation for officers and key employees of the cooperative. The salries and wages for key employees are determined by the General Manager who then makes a recomendation to the Board of Directors for approval. |
| Form 990, Part VI, Section C, Line 19 | The Cooperative gives each member the Code of Regulations and other governing documents in written form, upon becoming a cooperative member. The conflict of interest is made available to all members upon request. The Financial statements are made available to the members upon request and are also distributed to the members at the annual meeting. |
| Form 990, Part IX, Line 4 | This is the patronage revenue for year ending December 2020 that is allocated back to all the consumers members of Frontier Power Company. Frontier Power Company is a member owned cooperative that sells and Distributes electricity to its members in rural areas of East Central Ohio. |
| Form 990, Part XI, Line 9 | The change is due to the increase in Patronage dividends allocated. |