WARREN COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WARREN COUNTY RURAL ELECTRIC MEMBERSHIP CORPORATION (EIN 35-0739817)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-07
IRS object ID: 202203119349300900
Schema version: 2021v4.2
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 C
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-07T06:23:29-06:00	ReturnTs
Tax Period End	2021-12-31	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	LONDON WITTE GROUP LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1776 N MERIDIAN STSTE500	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46202	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	350739817	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WARREN COUNTY REMC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WARR	BusinessNameControlTxt
Phone	7657626114	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 37	AddressLine1Txt
City	WILLIAMSPORT	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47993	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	C CHARLES DUNN JR	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	7657626114	PhoneNum
Signature	2022-10-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	C	PersonFirstNm
Person Last	CHARLES DUNN JR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

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	C CHARLES DUNN JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15 MIDWAY STREET	AddressLine1Txt
City	WILLIAMSPORT	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47993	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,163,377	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	DISTRIBUTION OF ELECTRICITY TO ITS MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	21	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$13,846,588	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,812,270	CYProgramServiceRevenueAmt
PY Investment Income	$40,929	PYInvestmentIncomeAmt
CY Investment Income	$57,025	CYInvestmentIncomeAmt
PY Other Revenue	$530,152	PYOtherRevenueAmt
CY Other Revenue	$293,093	CYOtherRevenueAmt
PY Total Revenue	$14,417,669	PYTotalRevenueAmt
CY Total Revenue	$14,162,388	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	$497,494	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$585,123	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,806,727	PYOtherExpensesAmt
CY Other Expenses	$13,220,366	CYOtherExpensesAmt
PY Total Expenses	$13,304,221	PYTotalExpensesAmt
CY Total Expenses	$13,805,489	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,113,448	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$356,899	CYRevenuesLessExpensesAmt
Total Assets BOY	$33,235,920	TotalAssetsBOYAmt
Total Assets EOY	$33,812,328	TotalAssetsEOYAmt
Total Liabilities BOY	$14,977,888	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$15,640,151	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,258,032	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$18,172,177	NetAssetsOrFundBalancesEOYAmt
Mission	TO DISTRIBUTE ELECTRICITY TO ITS MEMBERS	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$13,805,489	ExpenseAmt
Revenue	$13,804,702	RevenueAmt
Desc	TO PROVIDE ELECTRICITY TO ITS MEMBERS.	Desc
Total Program Service Expenses	$13,805,489	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	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	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	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	Yes (1)	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	32	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	21	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	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	$13,812,271	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$350,119	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	8	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	Yes (1)	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	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	C CHARLES DUNN JR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7657626114	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 37	AddressLine1Txt
City	WILLIAMSPORT	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47993	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 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
MICHAEL R CONNER
PRESIDENT	2.31	Yes (X)	Yes (X)	$1,425	$0	$0
BRUCE A BUCHANAN
SECRETARY/TREASURER	1.38	Yes (X)	Yes (X)	$1,275	$0	$0
DON E MCKINNINS
SECRETARY/TREASURER ASSIST	1.81	Yes (X)	Yes (X)	$1,500	$0	$0
DAVID LAWLYES
DIRECTOR	0.88	Yes (X)		$1,050	$0	$16,181
THOMAS J LEAK
VICE PRESIDENT	2.06	Yes (X)	Yes (X)	$4,200	$0	$0
KEVIN T MCNEIL
DIRECTOR	1.77	Yes (X)		$1,500	$0	$12,609
JEFFERY W CLEM
DIRECTOR	1.49	Yes (X)		$1,500	$0	$18,713
DWAIN AKERS
DIRECTOR	1.04	Yes (X)		$1,500	$0	$16,730
RICH POTTER
DIRECTOR	1.08	Yes (X)		$1,500	$0	$18,713
PHILIP H HIGH JR
GENERAL MANAGER	41.85		Yes (X)	$204,168	$0	$54,968
CORY REYNOLDS
ENG & OPERATIONS MANAGER	41.77			$118,318	$0	$33,484	Yes (X)
VANCE STWALLEY
LINE FOREMAN	44.21			$111,534	$0	$27,863	Yes (X)
CHAD BURTON
JOURNEYMAN LINEMAN	44.56			$100,326	$0	$37,970	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$549,796	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$237,231	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1660 W HOSPITAL RD	AddressLine1Txt
City	PAOLI	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	47454	ZIPCd

Field	Value	IRS element (for citing)
Services	UTILITY CONSTRUCTION	ServicesDesc
Compensation	$324,505	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ELECTRICITY SALES	221000	$13,803,839	$13,803,839
OTHER ELECTRIC REVENUES	221000	$8,431	$8,431

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,812,270	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,950	TotalRevenueColumnAmt
Exclusion	$14,950	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$42,075	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$42,075	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,075	TotalRevenueColumnAmt
Exclusion	$42,075	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	-$6,579	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$989	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$7,568	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$7,568	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PATRONAGE REVENUE	Desc
Business	900001	BusinessCd
Total Revenue Column	$300,661	TotalRevenueColumnAmt
Exclusion	$300,661	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$300,661	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$14,162,388	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,804,702	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$357,686	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$510,250	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$74,873	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$44,296	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,625	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$712,998	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,219,726	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
POWER COSTS	$8,484,764
MAINTENANCE	$1,163,309
ADMINISTRATIVE	$621,088
OPERATIONS	$338,695

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$611,865	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,805,489	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,059,099	BOYAmt
EOY	$1,280,229	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,366,536	BOYAmt
EOY	$1,362,849	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$220,646	BOYAmt
EOY	$235,782	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$274,007	BOYAmt
EOY	$29,227	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$38,081,286	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$12,323,010	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$25,363,958	BOYAmt
EOY	$25,758,276	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$4,951,674	BOYAmt
EOY	$5,145,965	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$33,235,920	BOYAmt
EOY	$33,812,328	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,087,980	BOYAmt
EOY	$1,261,627	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$13,889,908	BOYAmt
EOY	$14,378,524	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$14,977,888	BOYAmt
EOY	$15,640,151	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	$0	BOYAmt
EOY	$0	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	$18,258,032	BOYAmt
EOY	$18,172,177	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,258,032	BOYAmt
EOY	$18,172,177	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$33,235,920	BOYAmt
EOY	$33,812,328	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$356,899	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$442,754	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$2,000	PoliticalExpendituresAmt

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INDIANA FRIENDS OF RURAL ELECTRIFICATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 24517	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46224	ZIPCd

Field	Value	IRS element (for citing)
EIN	351998087	EIN
Paid Internal Funds	$2,000	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	MONETARY DONATIONS	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$21,010	OtherCostOrOtherBasisAmt
Book Value	$21,010	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,939,180	OtherCostOrOtherBasisAmt
Depreciation	$871,175	DepreciationAmt
Book Value	$1,068,005	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,121,096	OtherCostOrOtherBasisAmt
Depreciation	$11,451,835	DepreciationAmt
Book Value	$24,669,261	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$25,758,276	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (13 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
OTHER INVEST-CFC	$10,486	F
PATRONAGE CAPITAL-CFC	$506,513	F
PATRONAGE CAPITAL-FARM BUREAU	$3,635	F
PATRONAGE CAPITAL-UNITED UTILITY	$63,248	F
PATRONAGE CAPITAL-FEDERATED	$88,939	F
PATRONAGE CAPITAL-WVPA	$3,972,415	F
PATRONAGE CAPITAL-CADP	$64,754	F
PATRONAGE CAPITAL-INDIANA STATEWIDE	$847	F
SUBS TO CAP TERM CERTIFICATES	$377,521	F
INVEST IN STATEWIDE	$55,472	F
OTHER INVEST-GREAT LAKES	$150	F
OTHER INVEST-NRTC MEM	$1,000	F
OTHER INVEST-WARREN COMM	$985	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$5,145,965	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$14,162,388	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$14,162,388	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$14,162,388	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$13,805,489	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$13,805,489	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$13,805,489	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE REMC DOES NOT BELIEVE THEY ARE TAKING ANY UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Written Policy Ref T And E Expnss	0	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	0	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
PHILIP H HIGH JR
GENERAL MANAGER	$204,168	$0	$0	$0	$0	$0	$31,394	$0	$23,574	$0	$259,136	$0	$0	$0
CORY REYNOLDS
ENG & OPERATIONS MANAGER	$118,318	$0	$0	$0	$0	$0	$18,888	$0	$14,596	$0	$151,802	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 1A	FormAndLineReferenceDesc
Explanation	TRAVEL FOR COMPANIONS IS ALLOWED FOR DIRECTORS TO COMPANY SPONSORED CONVENTIONS, SUCH AS THE NRECA NATIONAL CONVENTION. DIRECTOR EXPENSE ALLOTMENT FOR MEETINGS ARE APPROVED BY BOARD DIRECTORS.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
MIKE CONNER
BOARD MEMBER	$8,484,764	SEE BELOW	0
THOMAS LEAK
BOARD MEMBER	$157,394	SEE BELOW	0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE L, PART IV, LINE 1	(B) BOARD MEMBER SITS ON THE REMC BOARD OF DIRECTORS AND WABASH VALLEY POWER ASSOCIATION BOARD OF DIRECTORS.(D) THE REMC HAS A COMMITMENT TO PURCHASE POWER FROM WABASH VALLY POWER ASSOCIATION.
SCHEDULE L, PART IV, LINE 2	(B) BOARD MEMBER SITS ON THE REMC BOARD OF DIRECTORS AND INDIANA ELECTRIC COOPERATIVES BOARD OF DIRECTORS.(D)THE REMC IS A MEMBER OF STATEWIDE ORGANIZATION INDIANA ELECTRIC COOPERATIVES.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION IS A RURAL ELECTRIC MEMBERSHIP COOPERATIVE. THE COOPERATIVE REQUIRES A FEE FOR MEMBERSHIP PRIOR TO RECEIVING ELECTRIC SERVICES.
FORM 990, PART VI, SECTION A, LINE 7A	MEMBERS ELECT THE BOARD OF DIRECTORS ANNUALLY AT THE ORGANIZATION'S ANNUAL MEETING. EACH YEAR A CERTAIN NUMBER OF DIRECTORS ARE ELECTED BY THE MEMBERS TO A THREE YEAR TERM.
FORM 990, PART VI, SECTION A, LINE 7B	CERTAIN DECISIONS TO BE MADE BY THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD OF THE ORGANIZATION REVIEWS ALL BUSINESS MATTERS PRIOR TO FINAL SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY AND PERIODICALLY MONITORS POTENTIAL CHANGES TO THESE CONFLICTS.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS DETERMINES THE MANAGER'S SALARY BASED ON BUDGETED AMOUNTS FOR COMPENSATION FOR THE UPCOMING YEAR. THIS IS DISCUSSED WITHOUT THE MANAGER BEING PRESENT.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ALL PUBLIC FORMS AVAILABLE FOR INSPECTION, INCLUDING FORMS 990 AND 990-T AT THE ORGANIZATION'S OFFICE.
FORM 990, PART XI, LINE 9:	CHANGE IN MEMBERSHIPS -2,640. RETIREMENT OF CAPITAL CREDITS -440,114.
FORM 990, PART XII, LINE 2C	THE RESPONSIBILITY OF THE COMMITTEE FOR OVERSIGHT OF THE AUDIT, REVIEW, COMPILATION OF FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT AUDITOR HAS NOT CHANGED FOR YEARS.