NORTH CENTRAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2022
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- Organization
- NORTH CENTRAL ELECTRIC COOPERATIVE INC (EIN 34-4316639)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202313189349303151
- 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 | 2023-11-14T08:35:40-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363163136 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LWG CPAS & ADVISORS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1776 N MERIDIAN ST STE 500 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46202 | 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 | 344316639 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH CENTRAL ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 4406472133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 STUMP PIKE ROAD | AddressLine1Txt |
| City | ATTICA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44807 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EDWARD VANHOOSE | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 4406472133 | PhoneNum |
| Signature | 2023-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | EDWARD | PersonFirstNm |
| Person Last | VANHOOSE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN D CHERRY | PreparerPersonNm |
| PTIN | P01355823 | PTIN |
| Phone | 3176344747 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EDWARD VANHOOSE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 STUMP PIKE ROAD | AddressLine1Txt |
| City | ATTICA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,230,060 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | NCELEC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRICITY AND RELATED SERVICES TO MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $677,700 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,094,675 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,208,960 | CYProgramServiceRevenueAmt |
| PY Investment Income | $34,702 | PYInvestmentIncomeAmt |
| CY Investment Income | $36,264 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,707 | PYOtherRevenueAmt |
| CY Other Revenue | -$15,164 | CYOtherRevenueAmt |
| PY Total Revenue | $28,818,784 | PYTotalRevenueAmt |
| CY Total Revenue | $30,230,060 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,508,760 | PYOtherExpensesAmt |
| CY Other Expenses | $28,163,765 | CYOtherExpensesAmt |
| PY Total Expenses | $26,508,760 | PYTotalExpensesAmt |
| CY Total Expenses | $28,163,765 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,310,024 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,066,295 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $73,924,415 | TotalAssetsBOYAmt |
| Total Assets EOY | $77,695,772 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,566,635 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,351,969 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,357,780 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,343,803 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE OUR MEMBER-OWNERS WITH HIGHLY RELIABLE ELECTRIC SERVICE, SUPERIOR CUSTOMER SERVICE AND INNOVATIVE ENERGY SOLUTIONS AT COMPETITIVE PRICES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $28,163,765 | ExpenseAmt |
| Revenue | $30,208,961 | RevenueAmt |
| Desc | PROVIDE ELECTRICITY AND RELATED SERVICES TO MEMBERS. | Desc |
| Total Program Service Expenses | $28,163,765 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 52 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 41 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $30,208,961 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $21,100 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLLEEN ANTHONY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4406472133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 STUMP PIKE ROAD | AddressLine1Txt |
| City | ATTICA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44807 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| KEVIN BISHOP | |||||||
| SECRETARY | 3.88 | Yes (X) | Yes (X) | $11,375 | $0 | $0 | |
| ANDREW BROSE | |||||||
| DIRECTOR | 1.37 | Yes (X) | $4,600 | $0 | $0 | ||
| RONALD FRISCH | |||||||
| DIRECTOR | 2.94 | Yes (X) | $8,450 | $0 | $0 | ||
| DAVID GREEN | |||||||
| DIRECTOR | 1.63 | Yes (X) | $7,250 | $0 | $0 | ||
| MICHAEL SCHERGER | |||||||
| VICE CHAIR | 3.15 | Yes (X) | Yes (X) | $11,150 | $0 | $0 | |
| DENNIS SCHINDLER | |||||||
| DIRECTOR | 5.42 | Yes (X) | $11,825 | $0 | $0 | ||
| STEVEN SEITZ | |||||||
| TREASURER | 4.02 | Yes (X) | Yes (X) | $11,336 | $0 | $0 | |
| RODNEY SNAVELY | |||||||
| CHAIR | 6.35 | Yes (X) | Yes (X) | $16,275 | $0 | $0 | |
| NICHOLAS WAGNER | |||||||
| DIRECTOR | 7.27 | Yes (X) | $13,925 | $0 | $0 | ||
| EDWARD VANHOOSE | |||||||
| PRESIDENT/CEO | 60.00 | Yes (X) | $121,642 | $0 | $10,521 | ||
| BRAD WARNEMENT | |||||||
| CHIEF OPERATING OFFICER | 53.85 | Yes (X) | $69,598 | $0 | $11,139 | ||
| BRIAN MILLER | |||||||
| LINEMAN | 46.52 | $109,701 | $0 | $21,624 | Yes (X) | ||
| PATRICK PIFHER | |||||||
| ENGINEERING SERVICES MANAGER | 42.92 | $106,086 | $0 | $22,903 | Yes (X) | ||
| DANIEL REER | |||||||
| LINEMAN | 44.42 | $104,870 | $0 | $3,903 | Yes (X) | ||
| RANDALL PHILLIPS | |||||||
| OPERATIONS MANAGER | 45.00 | $104,544 | $0 | $15,641 | Yes (X) | ||
| CURT REITER | |||||||
| LINEMAN | 44.96 | $102,090 | $0 | $8,977 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $814,717 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $94,708 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SPENCER'S TREE & LANDSCAPE | |||||
| 4291 KING ROAD | BUCYRUS | OH | 44820 | TREE SERVICES | $308,342 |
| BUCKEYE BORING AND EXCAVATING LLC | |||||
| 5688 STATE HWY 231 | SYCAMORE | OH | 44882 | BORING SERVICES | $225,916 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SALES | 221000 | $18,962,794 | $18,962,794 |
| COMMERCIAL SALES - LARGE | 221000 | $5,399,988 | $5,399,988 |
| COMMERCIAL SALES- SMALL | 221000 | $3,842,860 | $3,842,860 |
| PATRONAGE CAPITAL CREDITS | 900001 | $951,259 | $951,259 |
| PUBLIC REVENUES | 221000 | $708,419 | $708,419 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $343,640 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $343,640 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,208,960 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,264 | TotalRevenueColumnAmt |
| Exclusion | $36,264 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE/EXP | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | -$41,830 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$41,830 | RelatedOrExemptFuncIncomeAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,666 | TotalRevenueColumnAmt |
| Exclusion | $26,666 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$15,164 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,230,060 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,167,130 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $62,930 | ExclusionAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,285,152 | TotalAmt |
| Program Services | $1,285,152 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,781,345 | TotalAmt |
| Program Services | $2,781,345 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PURCHASED POWER | $17,129,073 | $17,129,073 |
| OPERATIONS EXPENSE | $2,146,920 | $2,146,920 |
| GENERAL AND ADMINISTRAT | $2,134,137 | $2,134,137 |
| MAINTENANCE EXPENSE | $1,173,145 | $1,173,145 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,513,993 | TotalAmt |
| Program Services | $1,513,993 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,163,765 | TotalAmt |
| Program Services | $28,163,765 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,277 | BOYAmt |
| EOY | $363,611 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000,927 | BOYAmt |
| EOY | $53,195 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,507,983 | BOYAmt |
| EOY | $2,874,937 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,417 | BOYAmt |
| EOY | $7,413 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $609,987 | BOYAmt |
| EOY | $1,013,203 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,763 | BOYAmt |
| EOY | $360,999 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $88,728,856 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,316,843 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,444,229 | BOYAmt |
| EOY | $59,412,013 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,575,832 | BOYAmt |
| EOY | $13,610,401 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,924,415 | BOYAmt |
| EOY | $77,695,772 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,315,571 | BOYAmt |
| EOY | $7,332,700 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,643,890 | BOYAmt |
| EOY | $33,142,334 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,607,174 | BOYAmt |
| EOY | $2,876,935 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,566,635 | BOYAmt |
| EOY | $43,351,969 | 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 | $80,980 | BOYAmt |
| EOY | $80,980 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,276,800 | BOYAmt |
| EOY | $34,262,823 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,357,780 | BOYAmt |
| EOY | $34,343,803 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,924,415 | BOYAmt |
| EOY | $77,695,772 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,066,295 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,080,272 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $210,718 | OtherCostOrOtherBasisAmt |
| Book Value | $210,718 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,820,994 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,094,798 | DepreciationAmt |
| Book Value | $3,726,196 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $82,697,144 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,222,045 | DepreciationAmt |
| Book Value | $55,475,099 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,412,013 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (10 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| PATRONAGE CAPITAL FROM ASSOCIATED C | $11,579,270 | C |
| INVESTMENTS TO CAPITAL CERTIFICATES | $636,365 | C |
| OTHER INVESTMENTS IN ASSOC ORG - BU | $1,191,765 | C |
| INVESTMENT IN NCAD | $1,000 | C |
| INVESTMENT IN FESCO | $1,000 | C |
| INVESTMENT IN HEARTLAND LLC | $197,936 | C |
| INVESTMENT IN COBANK | $1,100 | C |
| INVESTMENT IN ECONOMIC DEVELOPMENT | $865 | C |
| CADP MBSHP | $100 | C |
| OTHER INVESTMENTS IN ASSOC ORG - CF | $1,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $13,610,401 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCUMULATED PROVISION FOR PENSIONS | $1,175,676 |
| ACCUMULATED PROVISION FOR DEFERRED | $175,034 |
| CUSTOMER DEPOSITS | $276,137 |
| ACCRUED EMPLOYEES LEAVE - VACATION | $1,079,930 |
| DEFERRED CAPITAL CREDIT RETIREMENT | $170,158 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,876,935 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $30,230,060 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,230,060 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $30,230,060 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $28,163,765 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $28,163,765 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $28,163,765 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE BELIEVES THEY ARE NOT TAKING ANY UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| EDWARD VANHOOSE | ||
| SEE BELOW | $17,129,073 | 0 |
| NICK WAGNER | ||
| SEE BELOW | $240,687 | 0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE L, PART IV, LINE 1 | MR. VANHOOSE IS THE PRESIDENT/CEO OF THE COOPERATIVE AND DIRECTOR FOR BUCKEYE POWER. NORTH CENTRAL ELECTRIC COOPERATIVE HAS AN AGREEMENT TO PURCHASE POWER FROM BUCKEYE POWER. |
| SCHEDULE L, PART IV, LINE 3 | MR. WAGNER IS BOTH A DIRECTOR FOR THE COOPERATIVE AND A DIRECTOR FOR THE STATEWIDE ORGANIZATION, OHIO RURAL ELECTRIC COOPERATIVE. THE COOPERATIVE PAYS ANNUAL DUES FOR TRAINING AND OTHER SERVICES PROVIDED BY THE STATEWIDE ORGANIZATION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS OF THE COOPERATIVE EACH HAVE A VOTE AT THE ANNUAL MEETING TO ELECT DIRECTORS AND VOTE ON PROPOSED CHANGES TO THE COOPERATIVE'S BYLAWS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS BOARD MEMBERS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXAMINATION AND DISCUSSION OF EACH YEAR'S FORM 990 IS PLACED ON THE AGENDA OF THE REGULAR BOARD MEETING. THE 990 IS THOROUGHLY REVIEWED. NECESSARY CHANGES, IF ANY, ARE APPROVED BY MANAGEMENT AND COMMUNICATED TO THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS ARE REQUIRED ANNUALLY TO DISCLOSE ALL INTEREST THAT COULD GIVE RISE TO CONFLICT. EACH DIRECTOR COMPLETES AND SIGNS A QUESTIONNAIRE ADDRESSING CONFLICTS OF INTEREST AND BUSINESS RELATIONSHIPS. |
| FORM 990, PART VI, SECTION B, LINE 15 | EMPLOYEE COMPENSATION LEVELS ARE REVIEWED ANNUALLY USING INDUSTRY SURVEY DATA. |
| FORM 990, PART VI, SECTION C, LINE 18 | RECORDS ARE MADE AVAILABLE UPON REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | BYLAWS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE AT THE ANNUAL MEETING. THIS INFORMATION IS ALSO AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CAPITAL CREDIT RETIREMENTS -1,080,492. CHANGE IN MEMBERSHIPS 220. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS ASSUME RESPONSBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATED ENERGY SERVICES COOPERATIVE INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 475 | AddressLine1Txt |
| City | ATTICA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341851918 | EIN |
| Primary Activities | SERVICE MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Ownership | 0.50000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATED ENERGY SERVICES COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | O | TransactionTypeTxt |
| Involved | $1,405,757 | InvolvedAmt |
| Method Of Amount Determination | SEE SUPPLEMENTAL EXPLANATIONS | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R, PART V, LINE 10 | FormAndLineReferenceDesc |
| Explanation | EDWARD VANHOOSE, PRESIDENT/CEO, AND BRAD WARNEMENT, CHIEF OPERATING OFFICER - WAGES AND BENEFITS ARE ALLOCATED AMONG NORTH CENTRAL ELECTRIC AND LORAIN-MEDINA RURAL ELECTRIC COOPERATIVES. WAGES AND BENEFITS ARE PAID BY FESCO. LORAIN-MEDINA RURAL ELECTRIC COOPERATIVE AND NORTH CENTRAL ELECTRIC PAY FESCO FOR EMPLOYEE WAGES AND BENEFITS. FESCO RECONCILES ANY AMOUNTS OWED BETWEEN THE TWO COOPERATIVES FOR THE WAGES AND BENEFITS. | ExplanationTxt |