DIXIE ELECTRIC POWER ASSN: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: DIXIE ELECTRIC POWER ASSN (EIN 64-0183177)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-07-27
IRS object ID: 202212089349300511
Schema version: 2021v4.0
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 I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-07-27T11:19:14-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640886275	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HOLT & ASSOCIATES PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2815 HIGHWAY 15 N	AddressLine1Txt
City	LAUREL	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39440	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640183177	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	DIXI	BusinessNameControlTxt
Phone	6014252535	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 88	AddressLine1Txt
City	LAUREL	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	394410088	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RALPH R SMITH	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	6014252535	PhoneNum
Signature	2022-06-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	RALPH R	PersonFirstNm
Person Last	SMITH	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JULIE UHER	PreparerPersonNm
PTIN	P00001433	PTIN
Phone	6016493000	PhoneNum
Preparation	2022-07-25	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RALPH R SMITH	PrincipalOfficerNm
Gross Receipts	$96,509,999	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.DIXIEEPA.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1938	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	115	TotalEmployeeCnt
Total Gross UBI	$1,014,862	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$90,095,235	PYProgramServiceRevenueAmt
CY Program Service Revenue	$91,600,697	CYProgramServiceRevenueAmt
PY Investment Income	$87,585	PYInvestmentIncomeAmt
CY Investment Income	$165,453	CYInvestmentIncomeAmt
PY Other Revenue	$1,505,551	PYOtherRevenueAmt
CY Other Revenue	$4,743,849	CYOtherRevenueAmt
PY Total Revenue	$91,688,371	PYTotalRevenueAmt
CY Total Revenue	$96,509,999	CYTotalRevenueAmt
PY Grants And Similar Paid	$44,685	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$66,263	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,070,383	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$3,815,028	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,557,212	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,752,174	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$77,016,091	PYOtherExpensesAmt
CY Other Expenses	$85,219,502	CYOtherExpensesAmt
PY Total Expenses	$91,688,371	PYTotalExpensesAmt
CY Total Expenses	$98,852,967	CYTotalExpensesAmt
CY Revenues Less Expenses	-$2,342,968	CYRevenuesLessExpensesAmt
Total Assets BOY	$230,493,381	TotalAssetsBOYAmt
Total Assets EOY	$277,061,319	TotalAssetsEOYAmt
Total Liabilities BOY	$125,867,156	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$172,456,286	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$104,626,225	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$104,605,033	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$95,495,137	ExpenseAmt
Grant	$66,263	GrantAmt
Desc	RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 40,377 ACCOUNTS AS OF 12/31/21	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$3,357,830	ExpenseAmt
Desc	RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 40,377 ACCOUNTS AS OF 12/31/21	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$3,357,830	TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses	$98,852,967	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	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	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	56	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	115	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
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	$91,108,468	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$657,681	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
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	false	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
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	AARON ZUMWALT	PersonNm
Phone	6014252535	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 88	AddressLine1Txt
City	LAUREL	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39441	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 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
RALPH R SMITH
GENERAL MANA	44.00	Yes (X)	$256,253	$0	$292,405
JAMES GRANTHAM
IT MANAGER	40.00		$141,590	$0	$81,246	Yes (X)
AARON ZUMWALT
ADMIN & FINA	40.00		$153,133	$0	$62,864	Yes (X)
THOMAS MCCARTHY
OPERATIONS M	40.00		$140,903	$0	$63,953	Yes (X)
BOBBY MCDONALD
LINE FOREMAN	40.00		$115,227	$0	$76,626	Yes (X)
JEREMY MCANDREW
SYSTEM ENGIN	40.00		$129,447	$0	$48,993	Yes (X)
ALLEN SLEDGE
VICE-PRESIDE	4.00		$10,799	$0	$0		Yes (X)
SEARS WARD
ALT. SECRETA	4.00		$10,270	$0	$0		Yes (X)
ROBERT SMITH
PRESIDENT	4.00		$10,027	$0	$0		Yes (X)
MACK MAULDIN
DIRECTOR	4.00		$9,382	$0	$0		Yes (X)
LINDA BONNER
SECRETARY-TR	4.00		$8,955	$0	$0		Yes (X)
DALE MCKEE
DIRECTOR	4.00		$7,970	$0	$0		Yes (X)
VICKIE COOLEY
DIRECTOR	4.00		$7,969	$0	$0		Yes (X)
STAN PICKERING
DIRECTOR	4.00		$1,118	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,003,043	TotalReportableCompFromOrgAmt
Total Other Compensation	$626,087	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	25	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
PULSE BROADBAND LLC
PO BOX 76523	BALTIMORE	MD	21275	FIBER	$24,288,181
SDT SOLUTIONS LLC
PO BOX 554	BROOKHAVEN	MS	39602	FIBER	$9,338,503
REEVES CONSTRUCTION INC
PO BOX 1829	LAUREL	MS	39441	NEW WAREHOUSE	$2,943,633
B LINE LLC
302 TURNER ST	WAYNESBORO	MS	39367	RIGHT OF WAY CL	$2,738,508
MDR CONSTRUCTION
321 E BAYLIS CHAPEL	COLUMBIA	MS	39429	ELECTRIC LINE C	$1,868,736

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	19	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF ELECTRICITY	221122	$88,645,594	$88,645,594
PATRONAGE CAPITAL	221122	$2,278,959	$2,278,959
FIBER LEASE	221122	$474,174	$474,174
MEMBER FEES	221122	$201,970	$201,970

Field	Value	IRS element (for citing)
Total Program Service Revenue	$91,600,697	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$139,666	TotalRevenueColumnAmt
Related Or Exempt Func Income	$139,666	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,753,987	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,753,987	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,753,987	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,753,987	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$25,787	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$25,787	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,787	TotalRevenueColumnAmt
Related Or Exempt Func Income	$25,787	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,014,862	GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,014,862	TotalRevenueColumnAmt
Unrelated Business Revenue	$1,014,862	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PPP LOAN FORGIVENESS	Desc
Total Revenue Column	$1,975,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,975,000	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,975,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$96,509,999	TotalRevenueColumnAmt
Related Or Exempt Func Income	$95,495,137	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,014,862	UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$66,263	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$3,815,028	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$5,277,089	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,989,585	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,858,042	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$627,458	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$34,437	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$34,120	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,660,684	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$449,138	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$488,388	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$581,707	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$62,454	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$188,171	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$43,848	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$23,301	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,934,862	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,631,743	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$209,990	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF PURCH ELECTRICITY	$63,544,103
DISTRIB EXP OPERATIONS	$1,912,807
DISTRIB EXP MAINTENANCE	$1,247,171
OPERATING EXPENSES	$971,147

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,201,431	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$98,852,967	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	$8,994,605	BOYAmt
EOY	$3,429,146	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$6,621,674	BOYAmt
EOY	$5,454,674	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,282,940	BOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,582,035	BOYAmt
EOY	$16,168,819	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$7,139,609	BOYAmt
EOY	$10,941,038	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$261,802,296	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$65,248,429	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$158,566,912	BOYAmt
EOY	$196,553,867	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$43,305,606	BOYAmt
EOY	$44,513,775	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$230,493,381	BOYAmt
EOY	$277,061,319	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,108,499	BOYAmt
EOY	$16,929,819	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$106,664,181	BOYAmt
EOY	$148,160,381	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$9,094,476	BOYAmt
EOY	$7,366,086	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$125,867,156	BOYAmt
EOY	$172,456,286	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	$104,626,225	BOYAmt
EOY	$104,605,033	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$104,626,225	BOYAmt
EOY	$104,605,033	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$230,493,381	BOYAmt
EOY	$277,061,319	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$2,342,968	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,321,776	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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,052,870	InvestmentCostOrOtherBasisAmt
Book Value	$1,052,870	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$7,633,889	InvestmentCostOrOtherBasisAmt
Depreciation	$4,423,069	DepreciationAmt
Book Value	$3,210,820	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$16,161,526	InvestmentCostOrOtherBasisAmt
Depreciation	$7,175,010	DepreciationAmt
Book Value	$8,986,516	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$236,954,011	InvestmentCostOrOtherBasisAmt
Depreciation	$53,650,350	DepreciationAmt
Book Value	$183,303,661	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$196,553,867	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
ASSOC ORG - PATRONAGE CAPITAL	$43,301,495
NRUCFC CAPITAL TERM CERTIFICATES	$1,209,768
ASSOC ORG - MEMBERSHIP DEPOSITS	$2,125
SPECIAL FACILITY DEPOSITS	$387

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$44,513,775	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DEFERRED GRANT	$3,676,500
CONSUMER DEPOSITS	$2,007,244
ACCUMULATED OPERATING PROVISIONS & A	$1,501,363
CUSTOMER ADVANCES FOR CONSTRUCTION	$180,979

Field	Value	IRS element (for citing)
Total Liability	$7,366,086	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$96,509,999	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$96,509,999	RevenueSubtotalAmt
Total Revenue Per Form990	$96,509,999	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$95,037,939	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$95,037,939	ExpensesSubtotalAmt
Other Expenses Not Included	$3,815,028	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$3,815,028	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$98,852,967	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE D, PAGE 3, PART X

DIXIE ELECTRIC POWER ASSOCIATION IS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER IRS CODE SECTION 501(C)(12). UNRELATED BUSINESS INCOME, OF WHICH THE ASSOCIATION HAD NONE FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020. THE ASSOCIATION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITY FOR YEARS BEFORE 2017. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2021 AND 2020. THE ASSOCIATION HAS ELECTED TO DEFER THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR INCOME TAXES, UNDER THE PROVISIONS OF ASC 740. THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS, AND NEW AUTHORITATIVE RULINGS.

SCHEDULE D, PAGE 4, PART XII, LINE 4B

AMOUNT ALLOCATED TO MEMBERS' CAPITAL CREDIT ACCOUNTS 3,815,028

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
ELECTRIC COOPERATIVES OF MS
203033260	501C3	$10,000	SCHOLARSHIPS
MGCCC FOUNDATION INC
640588668	501C3	$8,000	ELECTRIC LINEMAN PRO

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	PARTI LINE2 DIXIE ELECTRIC'S BOARD OF DIRECTORS REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS AND APPROVES THEM ANNUALLY	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
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 (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
RALPH R SMITH
GENERAL MANAGER	$244,994	$11,259	$269,720	$22,685	$548,658
JAMES GRANTHAM
IT MANAGER	$134,049	$7,541	$60,636	$20,610	$222,836
AARON ZUMWALT
ADMIN & FINANCE MGR	$147,921	$5,212	$42,042	$20,822	$215,997
THOMAS MCCARTHY
OPERATIONS MANAGER	$135,404	$5,499	$47,751	$16,202	$204,856
BOBBY MCDONALD
LINE FOREMAN	$113,363	$1,864	$56,453	$20,173	$191,853
JEREMY MCANDREW
SYSTEM ENGINEER	$124,681	$4,766	$28,621	$20,372	$178,440

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES.
FORM 990, PAGE 2, PART III, LINE 4D	RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 40,377 ACCOUNTS AS OF 12/31/21
FORM 990, PAGE 6, PART VI, LINE 6	YES
FORM 990, PAGE 6, PART VI, LINE 7A	YES
FORM 990, PAGE 6, PART VI, LINE 7B	YES
FORM 990, PAGE 6, PART VI, LINE 11B	BUSINESS MANAGER REVIEWS THE 990 AFTER PREPARATION AND BEFORE COMPLETION OF RETURN. AFTER APPROVAL, IT IS PRESENTED TO THE BOARD OF DIRECTORS WHO THEN APPROVE THE FILING OF THE RETURN AFTER REVIEWING.
FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE AVAILABLE AT THE OFFICE LOCATIONS FOR PUBLIC INSPECTION.
FORM 990, PART XI, LINE 9	BENEFITS TO MEMBERS 2,526,532 DEFASTLINK EQUITY -204,756 TOTAL 2,321,776