2023-07-19T18:46:31-04:00 2022-12-31 481290482 LARSON PA PO BOX 1029 AFTON WY 83110 990 2022-01-01 846035888 EMPIRE ELECTRIC ASSOCIATION INC EMPI PO BOX K CORTEZ CO 81321 VIRGINIA GINNY JOHNSON FINANCE MANAGER 9705654444 2023-05-10 true VIRGINIA GINNY JOHNSON DAVID LARSON P00283073 3078854272 2023-07-19 0 00 AAL2 IAL1 2022 2023-04-26 12:10:37Z JOSHUA DELLINGER 801 N BROADWAY CORTEZ CO 81321 59581583 false X X 1939 CO OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. 7 7 70 0 0 0 53618904 59329645 147051 216139 1260210 32950 55026165 59578734 0 1951895 1853212 493515 823936 0 0 51471304 56735165 53916714 59412313 1109451 166421 122070999 125146441 51091518 54065472 70979481 71080969 OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. false false PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. false false true false false false false false false true false true false true true true false false false false false false false false false false false false true false false false true false false false false false false false false false false true 98 0 70 true false false false false false 58611457 718188 false false false X 7 7 true false false false true true true true true false false true true true true true true false false false X VIRGINIAGINNY JOHNSON 9705654444 801 N BROADWAY PO BOX K CORTEZ CO 81321 JOSHUA DELLINGER GENERAL MANAGER 45.00 0.00 X 264308 0 62094 KENNETH TARR OPERATIONS MANAGER 45.00 0.00 X 191099 0 43713 CHRISTOPHER SNYDER BUSINESS SERVICES ADMIN 41.00 0.00 X 140265 0 47084 SCOTT TWILLEY LINE SUPERINTENDENT 40.00 0.00 X 123594 0 39100 GREG SOUTH ENGINEERING TECHNICIAN 48.00 0.00 X 126382 0 33182 BILLY BRANSON SYSTEM TECHNICIAN 43.00 0.00 X 122988 0 33330 MATTHEW RUGGLES LINEMAN 43.00 0.00 X 120386 0 33801 VIRGINIAGINNY JOHNSON FINANCE MANAGER 41.00 0.00 X 135218 0 16504 LARRY ARCHIBEQUE BOARD MEMBER 6.00 0.00 X 18750 0 0 ROBERT BARRY BOARD MEMBER 5.00 0.00 X 18150 0 0 NORMAN BUTLER BOARD MEMBER 5.00 0.00 X 14550 0 0 JERRY FETTERMAN SECRETARYTREASURER 5.00 0.00 X X 0 0 14550 J KENT LINDSAY VICE PRESIDENT 5.00 0.00 X X 14550 0 0 DAVID W SITTON PRESIDENT 7.00 0.00 X X 14250 0 0 COREY ROBINSON BOARD MEMBER JULY TO DECEMBE 7.00 0.00 X 8700 0 0 AUDRA FAHRION BOARD MEMBER JANUARY TO JUNE 4.00 0.00 X 7500 0 0 1320690 0 323358 27 false true false WARD ELECTRIC COMPANY 9586 E I-25 FRONTAGE ROAD LONGMONT CO 80504 CONTRACTOR 2716428 ASPLUNDH TREE EXPERT 708 BLIAR MILL RD WILLOW GROVE PA 190901784 TREE TRIMMING SERV 612162 NATIONAL INFORMATION SOLUTIONS COOP PO BOX 1147 MANDAN ND 58554 SOFTWARE LIC & SUP 274952 3 SALE OF ELECTRICITY 221000 58420339 58420339 CAPITAL CREDITS 221000 452845 452845 JOINT USE OF POLES 221000 157765 157765 MISC SERVICE REVENUES 221000 191118 191118 OTHER ELECTRIC REVENUE 221000 107578 107578 59329645 154335 154335 7310 7310 7310 7310 64653 2849 61804 61804 61804 NON-UTILITY OPERATIONS 221000 13584 13584 RENEWABLE ENERGY CREDIT 221000 5774 5774 MISC OPERATING INCOME 221000 6282 6282 25640 59578734 59266634 0 312100 1853212 823936 1634439 3199444 COST OF PURCHASED POWER 43721839 43721839 DISTRIBUTION OPERATION 3274568 3274568 DISTRIBUTION MAINTENANCE 2244456 2244456 ADMINISTRATIVE AND GENERAL 2040007 2040007 620412 59412313 0 0 0 6718 2500 4646471 5582735 6926766 7410548 665018 937890 259493 226496 102502573 41823108 58764790 60679465 1041294 881838 899708 886923 48851961 48529266 8780 8780 122070999 125146441 8140278 8782217 39656561 41464453 3294679 3818802 51091518 54065472 X 70979481 71080969 70979481 71080969 122070999 125146441 X 166421 -166421 101488 X false true X true false 2193 2000 193 2193 true COLORADO ADVOCATES FOR RURAL ELECTR 5400 N WASHINGTON STREET DENVER CO 80216 743106451 2193 Direct and indirect political campaign activities (Part I-A, line 1) 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. 701935 701935 101800638 41823108 59977530 60679465 FASTTRACK COMMUNICATIONS INC 886923 C 886923 INVESTMENT IN TRI-STSTA GENERATION 45900245 C OTHER INVESTMENT IN ASSOC ORGANIZA 1856285 C INVESTMENT IN CFC CAPITAL AND CERTI 759936 C INVESTMENT - DWCD WATER 12800 C 48529266 DEFERRED COMPENSATION 881838 COMSUMER DEPOSITS 830013 POST RETIREMENT OBLIGATION 557710 REVENUE DEFERRAL 1050000 COMSUMER PREPAYMENTS 356185 DEFERRED REVENUE - PATHNET 72920 DEFERRED REVENUE - GRID ALTERNATIVE 49998 OTHER DEFERRED CREDITS 20138 3818802 X 59372915 -166421 -166421 59539336 39398 39398 59578734 57519703 57519703 1892610 1892610 59412313 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. X X false false false VIRGINIAGINNY JOHNSON FINANCE MANAGER 135218 15952 552 151722 JOSHUA DELLINGER GENERAL MANAGER 261063 3245 31442 30652 326402 KENNETH TARR OPERATIONS MANAGER 188132 2967 20276 23437 234812 CHRISTOPHER SNYDER BUSINESS SERVICES ADMIN 137020 3245 17535 29549 187349 SCOTT TWILLEY LINE SUPERINTENDENT 120027 3567 15089 24011 162694 GREG SOUTH ENGINEERING TECHNICIAN 121132 5250 12386 20796 159564 BILLY BRANSON SYSTEM TECHNICIAN 119634 3354 13628 19702 156318 MATTHEW RUGGLES LINEMAN 117536 2850 13539 20262 154187 TRI-STATE GENERATION TRANSMISSION COMMON BOARD MEMBER 43655545 PURCHASE OF ELECTRICITY false TRI-STATE GENERATION TRANSMISSION COMMON BOARD MEMBER 963 TRANSMISSION MAINTENANCE EXPENSE false WESTERN UNITED ELECTRIC SUPPLY COMMON BOARD MEMBER 1554629 PURCHASE OF CONSTRUCTION MATERIAL false COLORADO RURAL ELECTRIC ASSOCIATION COMMON BOARD MEMBER 188399 LOBBYING MONTHLY NEWSLETTER SAFETY CONSULT false FASTTRACK COMMUNICATIONS COMMON BOARD MEMBERS 20483 INTERNET SERVICES false 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).