EMPIRE ELECTRIC ASSOCIATION INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- EMPIRE ELECTRIC ASSOCIATION INC (EIN 84-6035888)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-05-16
- IRS object ID
- 202241369349302199
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T08:50:54-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411562398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSONSV LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5801 DULUTH STREET SUITE 360 | AddressLine1Txt |
| City | GOLDEN VALLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55422 | 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 | 846035888 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMPIRE ELECTRIC ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMPI | BusinessNameControlTxt |
| Phone | 9705654444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX K | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VIRGINIA GINNY JOHNSON | PersonNm |
| Person Title | FINANCE MANAGER | PersonTitleTxt |
| Phone | 9705644490 | PhoneNum |
| Signature | 2022-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | VIRGINIA | PersonFirstNm |
| Person Last | JOHNSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT GUYER CPA | PreparerPersonNm |
| PTIN | P00386499 | PTIN |
| Phone | 7635429633 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| 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) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | JOSHUA DELLINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $55,026,165 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.EEA.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 68 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,388,964 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $53,618,904 | CYProgramServiceRevenueAmt |
| PY Investment Income | $88,733 | PYInvestmentIncomeAmt |
| CY Investment Income | $147,051 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,799 | PYOtherRevenueAmt |
| CY Other Revenue | $1,260,210 | CYOtherRevenueAmt |
| PY Total Revenue | $59,482,496 | PYTotalRevenueAmt |
| CY Total Revenue | $55,026,165 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,922,733 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,951,895 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $470,638 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $493,515 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $57,131,004 | PYOtherExpensesAmt |
| CY Other Expenses | $51,471,304 | CYOtherExpensesAmt |
| PY Total Expenses | $59,524,375 | PYTotalExpensesAmt |
| CY Total Expenses | $53,916,714 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$41,879 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,109,451 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $121,485,221 | TotalAssetsBOYAmt |
| Total Assets EOY | $122,070,999 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $50,831,720 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $51,091,518 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $70,653,501 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $70,979,481 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 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 | 132 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 68 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $52,208,450 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $3,536,015 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VIRGINIA GINNY JOHNSON | PersonNm |
| Phone | 9705654444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY PO BOX K | AddressLine1Txt |
| City | CORTEZ | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81321 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 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 |
|---|---|---|---|---|---|---|---|
| JOSHUA DELLINGER | |||||||
| GENERAL MANA | 43.00 | Yes (X) | $247,177 | $0 | $56,182 | ||
| KENNETH A TARR | |||||||
| OPERATIONS M | 42.00 | $154,439 | $0 | $37,546 | Yes (X) | ||
| CHRISTOPHER SNYDER | |||||||
| BUS. SERVICE | 41.00 | $136,459 | $0 | $43,092 | Yes (X) | ||
| SCOTT TWILLEY | |||||||
| LINE SUPERIN | 40.00 | $119,045 | $0 | $32,909 | Yes (X) | ||
| VIRGINIA GINNY JOHNSON | |||||||
| FINANCE MANA | 41.00 | Yes (X) | $136,238 | $0 | $14,750 | ||
| MICHAEL WOFFORD | |||||||
| SYSTEM OPERA | 43.00 | $116,589 | $0 | $30,657 | Yes (X) | ||
| NICK PODRAZIK | |||||||
| LINEMAN | 45.00 | $116,625 | $0 | $29,963 | Yes (X) | ||
| LARRY ARCHIBEQUE | |||||||
| BOARD MEMBER | 10.00 | $20,400 | $0 | $0 | Yes (X) | ||
| NORMAN BUTLER | |||||||
| BOARD MEMBER | 2.00 | $16,500 | $0 | $0 | Yes (X) | ||
| ROBERT BARRY | |||||||
| BOARD MEMBER | 10.00 | $16,350 | $0 | $0 | Yes (X) | ||
| JERRY FETTERMAN | |||||||
| SECRETARY/TR | 5.00 | Yes (X) | $0 | $0 | $15,600 | Yes (X) | |
| DAVID W SITTON | |||||||
| PRESIDENT | 5.00 | Yes (X) | $15,300 | $0 | $0 | Yes (X) | |
| J KENT LINDSAY | |||||||
| VICE PRESIDE | 20.00 | Yes (X) | $14,250 | $0 | $0 | Yes (X) | |
| AUDRA FAHRION | |||||||
| BOARD MEMEBE | 5.00 | $9,550 | $0 | $0 | Yes (X) | ||
| WILLIAM C BAUER | |||||||
| BOARD MEMBER | 3.00 | $2,150 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,121,072 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $260,699 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 24 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ASPLUNHD TREE EXPERT CO | |||||
| 708 BLAIR MILL RD | WILLOW GROVE | PA | 190901784 | TREE TRIMMING | $582,268 |
| NATIONAL INFORMATION SOLUTIONS COOPE | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | SOFTWARE MAINTE | $305,099 |
| T&M DIRTWORKS | |||||
| PO BOX 1254 | MANCOS | CO | 81328 | EXCAVATION | $223,178 |
| MERIDIAN COOPERATIVE INC | |||||
| 100 ASHFORD CENTER NORTH | ATLANTA | GA | 30338 | SOFTWARE MAINTE | $100,038 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $52,019,336 | $52,019,336 | |
| CAPITAL CREDITS | 221000 | $1,188,307 | $1,188,307 | |
| JOINT USE OF POLES | 221000 | $164,133 | $164,133 | |
| MISC SERVICE REVENUES | 221000 | $130,566 | $130,566 | |
| OTHER ELECTRIC REVENUE | 221000 | $116,562 | $116,562 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $53,618,904 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $92,646 | TotalRevenueColumnAmt |
| Exclusion | $92,646 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,510 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,510 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,510 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,510 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $54,405 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $54,405 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,405 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,405 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYEE RETENTION TAX CREDIT | 221000 | $1,221,774 | $1,221,774 |
| NON-UTILITY OPERATIONS | $18,059 | $18,059 | |
| RENEWABLE ENERGY CREDITS | $7,724 | $7,724 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,143 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,143 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,251,700 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $55,026,165 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,769,386 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $256,779 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,951,895 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $493,515 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,543,355 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,115,532 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF PURCHASED POWER | $38,068,660 |
| DISTRIBUTION -OPERATION | $3,198,402 |
| DISTRIBUTION -MAINTENANCE | $2,290,639 |
| ADMINISTRATIVE AND GENERA | $2,167,027 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,087,689 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,916,714 | 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 | $2,500 | BOYAmt |
| EOY | $6,718 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,787,044 | BOYAmt |
| EOY | $4,646,471 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,501,004 | BOYAmt |
| EOY | $6,926,766 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,968 | BOYAmt |
| EOY | $665,018 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $237,413 | BOYAmt |
| EOY | $259,493 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $98,363,616 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,598,826 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,053,779 | BOYAmt |
| EOY | $58,764,790 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $872,099 | BOYAmt |
| EOY | $1,041,294 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $918,979 | BOYAmt |
| EOY | $899,708 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,389,655 | BOYAmt |
| EOY | $48,851,961 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,780 | BOYAmt |
| EOY | $8,780 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,485,221 | BOYAmt |
| EOY | $122,070,999 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,786,160 | BOYAmt |
| EOY | $8,140,278 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,912,105 | BOYAmt |
| EOY | $39,656,561 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,133,455 | BOYAmt |
| EOY | $3,294,679 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,831,720 | BOYAmt |
| EOY | $51,091,518 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,653,501 | BOYAmt |
| EOY | $70,979,481 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,653,501 | BOYAmt |
| EOY | $70,979,481 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,485,221 | BOYAmt |
| EOY | $122,070,999 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,109,451 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$783,471 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $2,116 | PoliticalExpendituresAmt |
| Expended527 Activities | $2,000 | Expended527ActivitiesAmt |
| Internal Funds Contributed | $116 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $2,116 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (true) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COLORADO ADVOCATES FOR RURAL ELECT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5400 N WASHINGTON ST | AddressLine1Txt |
| City | DENVER | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80216 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 743106451 | EIN |
| Paid Internal Funds | $2,116 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART I-A, LINE 1 | FormAndLineReferenceDesc |
| Explanation | CONTRIBUTION MADE AND DONATION OF PRIZES FOR AN ANNUAL FUNDRAISING AUCTION TO COLORADO ADVOCATES FOR RURAL ELECTRIFICATION (CARE) WHICH IS A PAC SUPPORTING CANDIDATES WHO SUPPORT THE PRINCIPALS OF RURAL ELECTRIFICATION. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $701,935 | OtherCostOrOtherBasisAmt |
| Book Value | $701,935 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $97,661,681 | OtherCostOrOtherBasisAmt |
| Depreciation | $39,598,826 | DepreciationAmt |
| Book Value | $58,062,855 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $58,764,790 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN TRI-STATE GENERATION | $46,417,936 | C |
| OTHER INVESTMENTS IN ASSOC. ORGANIZA | $1,661,289 | C |
| INVESTMENT IN CFC CAPITAL AND CERTIF | $759,936 | C |
| INVESTMENT - DWCD WATER | $12,800 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $48,851,961 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $1,041,294 |
| CONSUMER DEPOSITS | $711,449 |
| POST RETIREMENT OBLIGATION | $560,681 |
| REVENUE DEFERRAL | $500,000 |
| CONSUMER PREPAYMENTS | $332,403 |
| DEFERRED REVENUE - PATHNET | $81,634 |
| DEFERRED REVENUE - GRID ALTERNATIVES | $53,748 |
| OTHER DEFERRED CREDITS | $13,470 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,294,679 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $55,146,138 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $119,973 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $119,973 | RevenueNotReportedAmt |
| Revenue Subtotal | $55,026,165 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $55,026,165 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $51,964,819 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $51,964,819 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,951,895 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,951,895 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $53,916,714 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS/LIABILITIES. THE COMPANYS TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | CAPITAL ALLOCATED TO MEMBERS 1,951,895 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| JOSHUA DELLINGER | ||||
| GENERAL MANAGER | $247,177 | $30,000 | $27,274 | $303,359 |
| KENNETH A TARR | ||||
| OPERATIONS MANAGER | $154,439 | $18,026 | $20,979 | $191,985 |
| CHRISTOPHER SNYDER | ||||
| BUS. SERVICES ADMIN | $136,459 | $16,838 | $26,842 | $179,551 |
| SCOTT TWILLEY | ||||
| LINE SUPERINTENDENT | $119,045 | $14,615 | $21,605 | $151,954 |
| VIRGINIA GINNY JOHNSON | ||||
| FINANCE MANAGER | $136,238 | $14,750 | $506 | $150,988 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI | DAVID SITTON (BOARD PRESIDENT) IS THE OWNER OF ASPEN WALL WOODS AND NORMAN BUTLER (BOARD DIRECTOR) IS AN EMPLOYEE OF ASPEN WALL WOODS. |
| FORM 990, PAGE 6, PART VI, LINE 2 | NORMAN BUTLER DAVID SITTON OWNER EMPLOYEE |
| FORM 990, PAGE 6, PART VI, LINE 4 | DURING THIS PAST COLORADO LEGISLATIVE SESSION, HB21-1131 WAS PASSED BY BOTH CHAMBERS AND SIGNED INTO LAW BY THE GOVERNOR. THIS BILL MADE CHANGES TO C.R.S. 40-9.5, WHICH IS THE STATE STATUTE THAT ESTABLISHES RULES FOR HOW COOPERATIVES ARE TO BE GOVERNED. THE CHANGES TO THE STATE STATUTE REQUIRED TWO MINOR UPDATES TO EEA'S BYLAWS. THE SECTIONS UPDATED ARE NOTED BELOW. ARTICLE II, SECTION 5, PARAGRAPH F: "IF A JOINT MEMBERSHIP IS HELD, SUCH MEMBERSHIP SHALL BE ENTITLED TO ONE (1) VOTE AND NO MORE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. ONLY ONE (1) SIGNATURE OF A JOINT MEMBER SHALL BE REQUIRED TO CAST THE VOTE OF THE JOINT MEMBERSHIP, BUT A VOTE SHALL NOT BE INVALIDATED IF THE SIGNATURES OF MULTIPLE JOINT MEMBERS APPEAR ON ANY BALLOT PRESENTED TO CAST A VOTE. A BALLOT ENVELOPE MAILED TO A JOINT MEMBER SHALL INCLUDE THE NAME OF EACH ELIGIBLE VOTER IN THE JOINT MEMBERSHIP." ARTICLE III, SECTION 4, 5TH PARAGRAPH: "ALL NOMINATING PETITIONS SHALL BE FILED AT THE OFFICE OF THE COOPERATIVE WITH THE SECRETARY AT LEAST SIXTY (60) DAYS BUT NOT MORE THAN NINETY (90) DAYS BEFORE THE MEETING AT WHICH BOARD MEMBERS ARE TO BE ELECTED." NO VOTE OF THE MEMBERSHIP WAS REQUIRED SINCE THESE UPDATES WERE REQUIRED BY LAW. THE EEA BOARD OF DIRECTORS APPROVED THESE UPDATES AT ITS AUGUST 2021 BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 6 | EMPIRE ELECTRIC ASSOCIATION, INC IS A MEMBER OWNED ELECTRIC DISTRIBUTION COOPERATIVE. |
| FORM 990, PAGE 6, 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. |
| FORM 990, PAGE 6, 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, PAGE 6, PART VI, LINE 11B | 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. |
| FORM 990, PAGE 6, 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 COOPERATIVE AND THE INDIVIDUAL COMPLETING THE DISCLOSURE STATEMENT. THIS POLICY IS ALSO REVIEWED ANNUALLY WITH ALL EMPLOYEES AT THE COOPERATIVES ANNUAL ALL EMPLOYEE MEETING. |
| FORM 990, PAGE 6, 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 STATEMENTS, 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. |
| FORM 990, PART XI, LINE 9 | CAPITAL CREDITS ALLOCATED 1,951,895 UNREALIZED GAIN ON DEFERRED COMP 119,973 RETIREMENT OF CAPITAL CREDITS -2,855,339 TOTAL -783,471 |