DELTA ELECTRIC POWER ASSN: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: DELTA ELECTRIC POWER ASSN (EIN 64-0146265)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-05-13
IRS object ID: 202521339349306257
Schema version: 2024v5.0
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
Form 990
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-13T14:41:13-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640895893	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BFMW GROUP PLLC CPAS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	115 W MARKET ST	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	389304431	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640146265	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DELTA ELECTRIC POWER ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DELT	BusinessNameControlTxt
Phone	6624536352	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 9399	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	389308999	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	HAROLD PITTMAN	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	6624536352	PhoneNum
Signature	2025-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFF WARREN	PreparerPersonNm
PTIN	P00276057	PTIN
Phone	6624533235	PhoneNum
Preparation	2025-05-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	HAROLD PITTMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1700 HIGHWAY 82 WEST	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38930	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$87,097,640	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.DELTAEPA.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1938	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE RELIABLE ELECTRIC POWER AND RELATED SERVICES TO OUR MEMBERS AT THE MOST AFFORDABLE COST.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	114	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$69,300,135	PYProgramServiceRevenueAmt
CY Program Service Revenue	$77,730,343	CYProgramServiceRevenueAmt
PY Investment Income	$314,295	PYInvestmentIncomeAmt
CY Investment Income	$461,315	CYInvestmentIncomeAmt
PY Other Revenue	$7,926,010	PYOtherRevenueAmt
CY Other Revenue	$8,905,982	CYOtherRevenueAmt
PY Total Revenue	$77,540,440	PYTotalRevenueAmt
CY Total Revenue	$87,097,640	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$9,401,837	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$13,175,001	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$848,320	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$99,250	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$67,290,283	PYOtherExpensesAmt
CY Other Expenses	$73,823,389	CYOtherExpensesAmt
PY Total Expenses	$77,540,440	PYTotalExpensesAmt
CY Total Expenses	$87,097,640	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$192,425,531	TotalAssetsBOYAmt
Total Assets EOY	$226,330,507	TotalAssetsEOYAmt
Total Liabilities BOY	$43,599,513	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$67,617,118	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$148,826,018	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$158,713,389	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE RELIABLE ELECTRIC POWER AND RELATED SERVICES TO OUR MEMBERS AT THE MOST AFFORDABLE COST.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDED RELIABLE ELECTRIC POWER AND RELATED SERVICES TO OUR MEMBERS AT THE MOST AFFORDABLE COST.	Desc
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	Yes (true)	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	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	28	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	114	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
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Members And Shr Gross Income	$78,873,738	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$4,740,057	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	11	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL MALONEY	BusinessNameLine1Txt
Business Name Line2	MICHAEL MALONEY	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Phone	6624536352	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1700 HIGHWAY 82 WEST	AddressLine1Txt
Address Line2	1700 HIGHWAY 82 WEST	AddressLine2Txt
City	GREENWOOD	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	389302708	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 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
HAROLD PITTMAN
GENERAL MANA	40.00	Yes (X)	$239,208	$23,600	$65,189
JERRY W HOLLOWAY
HIGHEST COMP	40.00		$183,994	$0	$39,409	Yes (X)
ROBERT J SEAL
HIGHEST COMP	40.00		$169,392	$0	$35,994	Yes (X)
DS O'BRYAN
GENERAL MGR.	40.00	Yes (X)	$126,372	$11,600	$66,992
MICHAEL MALONEY
SECRETARY/TR	40.00	Yes (X)	$125,172	$0	$34,120
HARRY L HOWARTH
PRESIDENT	3.00	Yes (X)	$13,000	$34,935	$0		Yes (X)
MARSHA L DEPRIEST
VICE PRESIDE	1.00	Yes (X)	$9,000	$0	$0		Yes (X)
CHARLES R HULL
DIRECTOR	1.00		$9,000	$0	$0		Yes (X)
WALTER R PILLOW
DIRECTOR	1.00		$9,000	$0	$0		Yes (X)
EMERY D SKELTON
DIRECTOR	1.50		$9,000	$0	$0		Yes (X)
KT STREATER
DIRECTOR	1.00		$9,000	$0	$0		Yes (X)
BRUCE A BRANCH
DIRECTOR	1.00		$8,250	$0	$0		Yes (X)
M WAYNE BUSH
DIRECTOR	1.00		$8,250	$0	$0		Yes (X)
JOHN A DENTON
DIRECTOR	1.50		$8,250	$0	$0		Yes (X)
CHRIS WATERER
DIRECTOR	2.00		$7,500	$0	$0		Yes (X)
HUGH ARANT
DIRECTOR DEC	1.00		$6,000	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$940,388	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$70,135	TotReportableCompRltdOrgAmt
Total Other Compensation	$241,704	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	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
MDR CONSTRUCTION INC
621 EAST BAYLIS CHAPEL ROAD	COLUMBIA	MS	39429	POLE MAINTENANC	$5,690,026
ERVIN CABLE CONSTRUCTION
PO BOX 932157	ATLANTA	GA	311932157	FIBER CONSTRUCT	$5,609,708
CONEXON LLC
2001 GRAND BLVD	KANSAS CITY	MO	64108	FIBER CONSTRUCT	$2,669,642
ABC PROFESSIONAL TREE SERVICES INC
201 FLINT RIDGE RD SUITE 201	WEBSTER	TX	77598	UTILITY ROW	$1,522,962
MAGNOLIA UTILITY SERVICE LLC
1059 DEVINEY DRIVE	RAYMOND	MS	39154	UTILITY ROW	$1,270,231

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF ELECTRICITY	$76,921,886	$76,921,886
SERVICE RELATED REVENUE	$749,296	$749,296
CAPITAL CREDITS	$59,161	$59,161

Field	Value	IRS element (for citing)
Total Program Service Revenue	$77,730,343	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$404,672	TotalRevenueColumnAmt
Exclusion	$404,672	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$6,902,735	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$6,902,735	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,902,735	TotalRevenueColumnAmt
Exclusion	$6,902,735	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$56,643	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$56,643	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$56,643	TotalRevenueColumnAmt
Related Or Exempt Func Income	$56,643	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MISCELLANEOUS REVENUE	$1,663,797	$1,663,797
NET INCOME FROM DELTA FIBER	$339,450	$339,450

Field	Value	IRS element (for citing)
Other Revenue Total	$2,003,247	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$87,097,640	TotalRevenueColumnAmt
Related Or Exempt Func Income	$79,790,233	RelatedOrExemptFuncIncomeAmt
Exclusion	$7,307,407	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$13,175,001	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$99,250	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,917,996	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,960,549	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF POWER	$45,383,089
DISTR. EXP. MAINTENANCE	$8,675,012
ADMIN. & GENERAL	$4,835,041
DISTR. EXP. OPERATIONS	$2,355,694

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$696,008	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$87,097,640	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$686,756	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,991,770	BOYAmt
EOY	$16,855,736	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,749,573	BOYAmt
EOY	$4,062,444	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$6,231,945	BOYAmt
EOY	$6,432,490	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,922,650	BOYAmt
EOY	$4,045,144	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$289,344,440	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$123,757,245	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$148,557,180	BOYAmt
EOY	$165,587,195	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$27,972,413	BOYAmt
EOY	$28,660,742	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$192,425,531	BOYAmt
EOY	$226,330,507	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,528,257	BOYAmt
EOY	$12,090,733	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$27,184,282	BOYAmt
EOY	$52,472,335	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,886,974	BOYAmt
EOY	$3,054,050	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$43,599,513	BOYAmt
EOY	$67,617,118	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	$88,330	BOYAmt
EOY	$88,825	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$12,845,491	BOYAmt
EOY	$14,052,630	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$135,892,197	BOYAmt
EOY	$144,571,934	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$148,826,018	BOYAmt
EOY	$158,713,389	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$192,425,531	BOYAmt
EOY	$226,330,507	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	$9,887,371	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$295,646	InvestmentCostOrOtherBasisAmt
Book Value	$295,646	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$4,171,420	InvestmentCostOrOtherBasisAmt
Depreciation	$2,818,509	DepreciationAmt
Book Value	$1,352,911	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$284,877,374	InvestmentCostOrOtherBasisAmt
Depreciation	$120,938,736	DepreciationAmt
Book Value	$163,938,638	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$165,587,195	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (9 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
COOPERATIVE ENERGY	$25,215,359	C
CFC	$1,315,495	C
INVESTMENT IN SUBSIDIARY	$879,629	C
COBANK	$349,555	C
ELECTRIC COOPERATIVE OF MS	$322,059	C
SEDC	$208,531	C
OTHER COOPERATIVES	$201,891	C
FEDERATED RURAL ELECTRIC INS.	$135,583	C
CFC	$32,640	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$28,660,742	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	CONSUMER DEPOSITS	Desc
Amt	$3,054,050	Amt

Field	Value	IRS element (for citing)
Total Liability	$3,054,050	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
HAROLD PITTMAN
GENERAL MANAGER	$239,208	$23,600	$65,189	$304,397	$23,600
JERRY W HOLLOWAY
HIGHEST COMPENSATED	$183,994		$39,409	$223,403
ROBERT J SEAL
HIGHEST COMPENSTATE	$169,392		$35,994	$205,386
DS O'BRYAN
GENERAL MGR.RETIRED	$126,372	$11,600	$66,992	$193,364	$11,600
MICHAEL MALONEY
SECRETARY/TREASURER	$125,172		$34,120	$159,292

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	THE ASSOCIATION WAS ORGANIZED WITH MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT THE DIRECTORS OF THE COOPERATIVE AND APPROVE CERTAIN ACTIONS.
FORM 990, PAGE 6, PART VI, LINE 7B	THE BUSINESS AND AFFAIRS OF THE ORGANIZATION ARE MANAGED BY THE BOARD OF DIRECTORS WHICH EXERCISES ALL OF THE POWERS OF THE ORGANIZATION EXCEPT SUCH AS ARE BY LAW, OR BY THE CERTIFICATE OF INCORPORATION OF THE ORGANIZATION, OR BY THE BYLAWS CONFERRED UPON OR RESERVED TO THE MEMBERS. THE ORGANIZATION'S BYLAWS INCLUDE CERTAIN PROVISIONS IN WHICH A MAJORITY OF THE MEMBERSHIP WOULD NEED TO APPROVE SUCH TRANSACTION. AN EXAMPLE WOULD BE DECISIONS TO SELL, LEASE, OR OTHERWISE DISPOSE OF MORE THAN TEN PERCENT OF THE ORGANIZATION'S PROPERTY.
FORM 990, PAGE 6, PART VI, LINE 11B	PRESENTED TO THE DIRECTORS FOR THEIR APPROVAL AT THE REGULAR BOARD MEETING PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	AN ANNUAL CERTIFICATION IS REQUIRED OF EACH DIRECTOR.
FORM 990, PAGE 6, PART VI, LINE 15A	MUST BE APPROVED BY THE DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15B	PRESENTED TO THE DIRECTORS FOR APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 19	BYLAWS ARE ON OUR WEBSITE AND OFFERED TO ALL NEW MEMBERS. ALL GOVERNING MATERIALS ARE AVAILABLE AT ANY TIME UPON REQUEST. ARTICLES OF INCORPORATION ARE AVAILABLE ON THE MISSISSIPPI SECRETARY OF STATE WEBSITE.
FORM 990, PART VII	DESCRIPTION OF THE ORGANIZATION MISSION: COST.
FORM 990, PART XI	LINE 9, CHANGES IN NET ASSETS: CHANGES IN MEMBERSHIPS 1,065. CHANGES IN CAPITAL STOCK 289,435. UNREALIZED GAINS/LOSSES 564,579. RETIREMENT OF PATRONAGE CAPITAL -6,091,857. ASSIGNMENT OF NET MARGINS TO MEMBERS 7,664,154. TOTAL TO FORM 990, PART XI, LINE 9 2,436,376.
FORM 990, PART XI, LINE 9	PATRONS CAPITAL CREDITS ALLOCATED 14,043,185 PATRONS CAPITAL CREDIT PAID -4,155,814 TOTAL 9,887,371
FORM 990, PART XII	LINE 2C EXPLANATION: ON JUNE 16, 2020 DELTA ELECTRIC POWER ASSOCIATION (DELTA EPA) FORMED ITS WHOLLY-OWNED SUBSIDIARY, DELTA FIBER, LLC D/B/A DE LIGHTSPEED (DE LIGHTSPEED). DE LIGHTSPEED BEGAN ITS OPERATING ACTIVITY IN DECEMBER 2020. THE CONSOLIDATED FINANCIAL STATEMENTS INCLUDE THE ACCOUNTS OF DELTA EPA AND DE LIGHTSPEED. ALL REFERENCES TO THE ASSOCIATION INCLUDE DELTA EPA AND DE LIGHTSPEED. ALL MATERIAL INTERCOMPANY BALANCES AND TRANSACTIONS HAVE BEEN ELIMINATED IN CONSOLIDATION.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	DELTA FIBER LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 9399	AddressLine1Txt
City	GREENWOOD	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	38930	ZIPCd

Field	Value	IRS element (for citing)
EIN	851395458	EIN
Primary Activities	BROADBAND	PrimaryActivitiesTxt
Legal Domicile State	MS	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	DELTA ELEC	BusinessNameLine1Txt
Business Name Line2	DELTA ELECTRIC POWER ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Entity Type	C CORP	EntityTypeTxt
Controlled Organization	false	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (6 entries)

Business Name Line2OtherOrganizationName/BusinessNameLine2Txt	Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
DELTA FIBER LLC
DELTA FIBER LLC	A	$5,962,603	CONTRACTUAL AGREEMENT
DELTA FIBER LLC
DELTA FIBER LLC	A	$28,236	CONTRACTUAL AGREEMENT
DELTA FIBER LLC
DELTA FIBER LLC	J	$5,990,839	CONTRACTUAL AGREEMENT
DELTA FIBER LLC
DELTA FIBER LLC	L	$492,168	SHARED SERVICES
DELTA FIBER LLC
DELTA FIBER LLC	Q	$492,168	SHARED SERVICES
DELTA FIBER LLC
DELTA FIBER LLC	D	$1,500,000	LOAN GUARANTY