EMPIRE ELECTRIC ASSOCIATION INC: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- EMPIRE ELECTRIC ASSOCIATION INC (EIN 84-6035888)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-19
- IRS object ID
- 202332009349301703
- 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 | 2023-07-19T18:46:31-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 481290482 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LARSON PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1029 | AddressLine1Txt |
| City | AFTON | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 83110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 846035888 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMPIRE ELECTRIC ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMPI | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX K | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VIRGINIA GINNY JOHNSON | PersonNm |
| Person Title | FINANCE MANAGER | PersonTitleTxt |
| Phone | 9705654444 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | VIRGINIA GINNY | PersonFirstNm |
| Person Last | JOHNSON | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID LARSON | PreparerPersonNm |
| PTIN | P00283073 | PTIN |
| Phone | 3078854272 | PhoneNum |
| Preparation | 2023-07-19 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL2 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSHUA DELLINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $59,581,583 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 70 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,618,904 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,329,645 | CYProgramServiceRevenueAmt |
| PY Investment Income | $147,051 | PYInvestmentIncomeAmt |
| CY Investment Income | $216,139 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,260,210 | PYOtherRevenueAmt |
| CY Other Revenue | $32,950 | CYOtherRevenueAmt |
| PY Total Revenue | $55,026,165 | PYTotalRevenueAmt |
| CY Total Revenue | $59,578,734 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,951,895 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,853,212 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $493,515 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $823,936 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $51,471,304 | PYOtherExpensesAmt |
| CY Other Expenses | $56,735,165 | CYOtherExpensesAmt |
| PY Total Expenses | $53,916,714 | PYTotalExpensesAmt |
| CY Total Expenses | $59,412,313 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,109,451 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $166,421 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $122,070,999 | TotalAssetsBOYAmt |
| Total Assets EOY | $125,146,441 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $51,091,518 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,065,472 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $70,979,481 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $71,080,969 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | 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 | 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 | 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 | Yes (true) | 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 | 98 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 70 | 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 | $58,611,457 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $718,188 | 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 | Yes (true) | 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 | false | 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 | VIRGINIAGINNY JOHNSON | PersonNm |
| Phone | 9705654444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY PO BOX K | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| JOSHUA DELLINGER | |||||||||
| GENERAL MANAGER | 45.00 | 0.00 | Yes (X) | $264,308 | $0 | $62,094 | |||
| KENNETH TARR | |||||||||
| OPERATIONS MANAGER | 45.00 | 0.00 | $191,099 | $0 | $43,713 | Yes (X) | |||
| CHRISTOPHER SNYDER | |||||||||
| BUSINESS SERVICES ADMIN | 41.00 | 0.00 | $140,265 | $0 | $47,084 | Yes (X) | |||
| SCOTT TWILLEY | |||||||||
| LINE SUPERINTENDENT | 40.00 | 0.00 | $123,594 | $0 | $39,100 | Yes (X) | |||
| GREG SOUTH | |||||||||
| ENGINEERING TECHNICIAN | 48.00 | 0.00 | $126,382 | $0 | $33,182 | Yes (X) | |||
| BILLY BRANSON | |||||||||
| SYSTEM TECHNICIAN | 43.00 | 0.00 | $122,988 | $0 | $33,330 | Yes (X) | |||
| MATTHEW RUGGLES | |||||||||
| LINEMAN | 43.00 | 0.00 | $120,386 | $0 | $33,801 | Yes (X) | |||
| VIRGINIAGINNY JOHNSON | |||||||||
| FINANCE MANAGER | 41.00 | 0.00 | Yes (X) | $135,218 | $0 | $16,504 | |||
| LARRY ARCHIBEQUE | |||||||||
| BOARD MEMBER | 6.00 | 0.00 | $18,750 | $0 | $0 | Yes (X) | |||
| ROBERT BARRY | |||||||||
| BOARD MEMBER | 5.00 | 0.00 | $18,150 | $0 | $0 | Yes (X) | |||
| NORMAN BUTLER | |||||||||
| BOARD MEMBER | 5.00 | 0.00 | $14,550 | $0 | $0 | Yes (X) | |||
| JERRY FETTERMAN | |||||||||
| SECRETARYTREASURER | 5.00 | 0.00 | Yes (X) | $0 | $0 | $14,550 | Yes (X) | ||
| J KENT LINDSAY | |||||||||
| VICE PRESIDENT | 5.00 | 0.00 | Yes (X) | $14,550 | $0 | $0 | Yes (X) | ||
| DAVID W SITTON | |||||||||
| PRESIDENT | 7.00 | 0.00 | Yes (X) | $14,250 | $0 | $0 | Yes (X) | ||
| COREY ROBINSON | |||||||||
| BOARD MEMBER JULY TO DECEMBE | 7.00 | 0.00 | $8,700 | $0 | $0 | Yes (X) | |||
| AUDRA FAHRION | |||||||||
| BOARD MEMBER JANUARY TO JUNE | 4.00 | 0.00 | $7,500 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,320,690 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $323,358 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 27 | 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 |
|---|---|---|---|---|---|
| WARD ELECTRIC COMPANY | |||||
| 9586 E I-25 FRONTAGE ROAD | LONGMONT | CO | 80504 | CONTRACTOR | $2,716,428 |
| ASPLUNDH TREE EXPERT | |||||
| 708 BLIAR MILL RD | WILLOW GROVE | PA | 190901784 | TREE TRIMMING SERV | $612,162 |
| NATIONAL INFORMATION SOLUTIONS COOP | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | SOFTWARE LIC & SUP | $274,952 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $58,420,339 | $58,420,339 | |
| CAPITAL CREDITS | 221000 | $452,845 | $452,845 | |
| JOINT USE OF POLES | 221000 | $157,765 | $157,765 | |
| MISC SERVICE REVENUES | 221000 | $191,118 | $191,118 | |
| OTHER ELECTRIC REVENUE | 221000 | $107,578 | $107,578 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,329,645 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $154,335 | TotalRevenueColumnAmt |
| Exclusion | $154,335 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,310 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $7,310 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,310 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,310 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $64,653 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,849 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $61,804 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $61,804 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $61,804 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NON-UTILITY OPERATIONS | 221000 | $13,584 | $13,584 |
| RENEWABLE ENERGY CREDIT | 221000 | $5,774 | $5,774 |
| MISC OPERATING INCOME | 221000 | $6,282 | $6,282 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $25,640 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,578,734 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,266,634 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $312,100 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,853,212 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $823,936 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,634,439 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,199,444 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF PURCHASED POWER | $43,721,839 | $43,721,839 |
| DISTRIBUTION OPERATION | $3,274,568 | $3,274,568 |
| DISTRIBUTION MAINTENANCE | $2,244,456 | $2,244,456 |
| ADMINISTRATIVE AND GENERAL | $2,040,007 | $2,040,007 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $620,412 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,412,313 | 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 | $6,718 | BOYAmt |
| EOY | $2,500 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,646,471 | BOYAmt |
| EOY | $5,582,735 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,926,766 | BOYAmt |
| EOY | $7,410,548 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,018 | BOYAmt |
| EOY | $937,890 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $259,493 | BOYAmt |
| EOY | $226,496 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $102,502,573 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,823,108 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,764,790 | BOYAmt |
| EOY | $60,679,465 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,041,294 | BOYAmt |
| EOY | $881,838 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $899,708 | BOYAmt |
| EOY | $886,923 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,851,961 | BOYAmt |
| EOY | $48,529,266 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,780 | BOYAmt |
| EOY | $8,780 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,070,999 | BOYAmt |
| EOY | $125,146,441 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,140,278 | BOYAmt |
| EOY | $8,782,217 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,656,561 | BOYAmt |
| EOY | $41,464,453 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,294,679 | BOYAmt |
| EOY | $3,818,802 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,091,518 | BOYAmt |
| EOY | $54,065,472 | 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 | $70,979,481 | BOYAmt |
| EOY | $71,080,969 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,979,481 | BOYAmt |
| EOY | $71,080,969 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,070,999 | BOYAmt |
| EOY | $125,146,441 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $166,421 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$166,421 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $101,488 | 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) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $2,193 | PoliticalExpendituresAmt |
| Expended527 Activities | $2,000 | Expended527ActivitiesAmt |
| Internal Funds Contributed | $193 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $2,193 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (true) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLORADO ADVOCATES FOR RURAL ELECTR | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5400 N WASHINGTON STREET | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80216 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 743106451 | EIN |
| Paid Internal Funds | $2,193 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Direct and indirect political campaign activities (Part I-A, line 1) | FormAndLineReferenceDesc |
| Explanation | CONTRIBUTION MADE AND DONATIONS OF PRIZES FOR AN ANNUAL FUNDRAISING AUCTION TO COLORADO ADVOCATES FOR RURAL ELECTRIFICATION (CARE) WHICH IS A PAC SUPPORTING CANDIDATES WHO SUPPORT THE PRINCIPALS OF RURAL ELECTRIFICATION. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $701,935 | OtherCostOrOtherBasisAmt |
| Book Value | $701,935 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,800,638 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,823,108 | DepreciationAmt |
| Book Value | $59,977,530 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $60,679,465 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FASTTRACK COMMUNICATIONS INC | Desc |
| Book Value | $886,923 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $886,923 | TotalBookValueSecuritiesAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN TRI-STSTA GENERATION | $45,900,245 | C |
| OTHER INVESTMENT IN ASSOC ORGANIZA | $1,856,285 | C |
| INVESTMENT IN CFC CAPITAL AND CERTI | $759,936 | C |
| INVESTMENT - DWCD WATER | $12,800 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $48,529,266 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $881,838 |
| COMSUMER DEPOSITS | $830,013 |
| POST RETIREMENT OBLIGATION | $557,710 |
| REVENUE DEFERRAL | $1,050,000 |
| COMSUMER PREPAYMENTS | $356,185 |
| DEFERRED REVENUE - PATHNET | $72,920 |
| DEFERRED REVENUE - GRID ALTERNATIVE | $49,998 |
| OTHER DEFERRED CREDITS | $20,138 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,818,802 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $59,372,915 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$166,421 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$166,421 | RevenueNotReportedAmt |
| Revenue Subtotal | $59,539,336 | RevenueSubtotalAmt |
| Other Revenues Not Included | $39,398 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $39,398 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $59,578,734 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $57,519,703 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $57,519,703 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,892,610 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,892,610 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $59,412,313 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other revenues included on Form 990 (Part XI, line 4b) | OTHER DEDUCTIONS OF $39,398 REPORTED AS FUNCTIONAL EXPENSES. |
| Other expenses included on Form 990 (Part XII, line 4b) | CAPITAL ALLOCATED TO MEMBERS OF $1,853,212 AND OTHER DEDUCTIONS OF $39,398 TOTALING $1,892,610. |
| Footnote for uncertain tax position under FIN 48 (Part X) | THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER THE PROVISIONS OF SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE FINANCIAL STATEMENTS. HOWEVER, THE ASSOCIATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, IF ANY. THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME DURING 2022 AND 2021.THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX PROVISION THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ASSOCIATIONS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. WITH FEW EXCEPTIONS, THE ASSOCIATIONS TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| VIRGINIAGINNY JOHNSON | |||||
| FINANCE MANAGER | $135,218 | $15,952 | $552 | $151,722 | |
| JOSHUA DELLINGER | |||||
| GENERAL MANAGER | $261,063 | $31,442 | $30,652 | $326,402 | $3,245 |
| KENNETH TARR | |||||
| OPERATIONS MANAGER | $188,132 | $20,276 | $23,437 | $234,812 | $2,967 |
| CHRISTOPHER SNYDER | |||||
| BUSINESS SERVICES ADMIN | $137,020 | $17,535 | $29,549 | $187,349 | $3,245 |
| SCOTT TWILLEY | |||||
| LINE SUPERINTENDENT | $120,027 | $15,089 | $24,011 | $162,694 | $3,567 |
| GREG SOUTH | |||||
| ENGINEERING TECHNICIAN | $121,132 | $12,386 | $20,796 | $159,564 | $5,250 |
| BILLY BRANSON | |||||
| SYSTEM TECHNICIAN | $119,634 | $13,628 | $19,702 | $156,318 | $3,354 |
| MATTHEW RUGGLES | |||||
| LINEMAN | $117,536 | $13,539 | $20,262 | $154,187 | $2,850 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TRI-STATE GENERATION TRANSMISSION | |||
| COMMON BOARD MEMBER | $43,655,545 | PURCHASE OF ELECTRICITY | false |
| TRI-STATE GENERATION TRANSMISSION | |||
| COMMON BOARD MEMBER | $963 | TRANSMISSION MAINTENANCE EXPENSE | false |
| WESTERN UNITED ELECTRIC SUPPLY | |||
| COMMON BOARD MEMBER | $1,554,629 | PURCHASE OF CONSTRUCTION MATERIAL | false |
| COLORADO RURAL ELECTRIC ASSOCIATION | |||
| COMMON BOARD MEMBER | $188,399 | LOBBYING MONTHLY NEWSLETTER SAFETY CONSULT | false |
| FASTTRACK COMMUNICATIONS | |||
| COMMON BOARD MEMBERS | $20,483 | INTERNET SERVICES | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | DAVID SITTON (BOARD PRESIDENT) IS THE OWNER AND NORMAN BUTLER (BOARD DIRECTOR) IS AN EMPLOYEE OF ASPEN WALL WOOD, INC. |
| Members or stockholder classes and rights Part VI line 6 | EMPIRE ELECTRIC ASSOCIATION, INC IS A MEMBER OWNED ELECTRIC DISTRIBUTION COOPERATIVE. |
| Member election for additional members Part VI line 7a | THE SERVICE TERRITORY IS DIVIDED INTO SEVEN DISTRICTS. EACH DISTRICT IS REPRESENTED BY ONE BOARD MEMBER. EVERY MEMBER OF THE COOPERATIVE IS ENTITLED TO VOTE FOR ALL OPEN BOARD OF DIRECTOR SEATS EITHER BY MAIL OR AT THE COOPERATIVES ANNUAL MEETING. DIRECTORS ARE ELECTED FOR FOUR YEAR TERMS. |
| Governing body decisions Part VI line 7b | THE BOARD MAY NOT SELL, MERGE, LEASE, OR OTHERWISE DISPOSE OF THE COOPERATIVE ASSETS WITHOUT THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS (2/3) OF THE MEMBERS. |
| Form 990 governing body review Part VI line 11 | A COPY OF THE FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS. DURING A BOARD MEETING, MANAGEMENT REVIEWS THE FORM 990 WITH THE BOARD AND ANY QUESTIONS REGARDING THE DOCUMENT ARE ADDRESSED. THE BOARD APPROVES THE FORM 990 AT THE MEETING. |
| Conflict of interest policy compliance Part VI line 12c | ANNUALLY THE BOARD OF DIRECTORS AND THE COOPERATIVES SENIOR MANAGEMENT COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS DISCLOSURE STATEMENT PROVIDES THE NAME, ADDRESS, AFFILIATION, AND TYPE OF BUSINESS FOR THE ORGANIZATIONS THAT HAVE A BUSINESS RELATIONSHIP WITH THE COOPERTIVE AND THE INDIVIDUAL COMPLETEING THE DISCLOSURE STATEMENT. THIS POLICY IS ALSO REVIEWED ANNUALLY WITH ALL EMPLOYEES AT THE COOPERATIVES ANNUAL ALL EMPLOYEE MEETING. |
| Governing documents etc available to public Part VI line 19 | ANNUAL FINANCIAL STATEMENTS ARE MAILED TO EACH MEMBER OF THE COOPERATIVE PRIOR TO THE COOPERATIVES ANNUAL MEETING. IN ADDITION TO THESE STATEMENTS, A COPY OF THE INDEPENDENT AUDITORS REPORT, BOARD MINUTES AND LIST OF THE CURRENT BOARD MEMBERS IS PUBLISHED ON OUR WEBSITE. BOARD POLICIES, MONTHLY FINANCIAL STATEMENT, WRITTEN COMMUNICATIONS TO MEMBERS AS A GROUP, CORPORATE REPORTS DELIVERED TO THE STATES OF COLORADO AND UTAH, GENERAL INFORMATION ABOUT THE HIRING PRACTICES AND SALARY RANGES, GENERAL INFORMATION ABOUT CAPITAL CREDITS, AND INFORMATION PROVIDED TO THE COOPERATIVE AS A SHAREHOLDER OR MEMBER OF AN AFFILIATED ORGANIZATION IS AVAILABLE TO ANY MEMBER UPON REQUEST. ARTICLES OF INCORPORATION, BYLAWS, A LIST OF BOARD COMMITTEES AND MEMBERS SERVING ON THOSE COMMITTEES, PUBLISHED TARIFFS, AND PUBLISHED RULES AND REGULATIONS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE GENERAL PUBLIC MAY REQUEST INFORMATION AVAILABLE TO MEMBERS BY SUBMITTING A REQUEST TO THE BOARD OF DIRECTORS. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | OTHER CHANGES IN NET ASSETS TOTAL $101,488. THIS IS THE NET OF CAPITAL CREDITS ALLOCATED $1,853,212, OTHER CHANGES IN OTHER EQUITIES OF $140,508, AND RETIREMENT OF CAPITAL CREDITS OF ($1,892,232). |