WASHINGTON ELECTRIC COOPERATIVE INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WASHINGTON ELECTRIC COOPERATIVE INC (EIN 31-4335585)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-03
IRS object ID: 202213079349302561
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-03T15:03:18-04:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311413363	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BHM CPA GROUP INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 875	AddressLine1Txt
City	CIRCLEVILLE	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	431130875	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	314335585	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASHINGTON ELECTRIC COOPERATIVE IN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WASH	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1Txt
City	MARIETTA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45750	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL FLEEMAN	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Signature	2022-11-01	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	FLEEMAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICIA A STOCKWELL	PreparerPersonNm
PTIN	P00737811	PTIN
Phone	7404745210	PhoneNum
Preparation	2022-11-03	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	PAUL FLEEMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	35212 FLEEMAN RUN RD	AddressLine1Txt
City	LOWER SALEM	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45745	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$21,751,434	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WECI.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	34	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$18,673,382	PYProgramServiceRevenueAmt
CY Program Service Revenue	$20,772,437	CYProgramServiceRevenueAmt
PY Investment Income	$62,733	PYInvestmentIncomeAmt
CY Investment Income	$86,139	CYInvestmentIncomeAmt
PY Other Revenue	$769,627	PYOtherRevenueAmt
CY Other Revenue	$786,396	CYOtherRevenueAmt
PY Total Revenue	$19,505,742	PYTotalRevenueAmt
CY Total Revenue	$21,644,972	CYTotalRevenueAmt
PY Grants And Similar Paid	$13,370	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$20,183	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,125,853	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,477,610	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$16,262,394	PYOtherExpensesAmt
CY Other Expenses	$18,103,938	CYOtherExpensesAmt
PY Total Expenses	$18,401,617	PYTotalExpensesAmt
CY Total Expenses	$20,601,731	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,104,125	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,043,241	CYRevenuesLessExpensesAmt
Total Assets BOY	$63,320,059	TotalAssetsBOYAmt
Total Assets EOY	$67,766,254	TotalAssetsEOYAmt
Total Liabilities BOY	$36,016,574	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$39,828,471	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$27,303,485	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$27,937,783	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$20,601,731	ExpenseAmt
Grant	$20,183	GrantAmt
Desc	RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICES TO 10,543 CONSUMER ACCOUNTS.	Desc
Total Program Service Expenses	$20,601,731	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	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	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	Yes (true)	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	Yes (true)	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	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	34	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Members And Shr Gross Income	$20,772,437	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$978,997	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	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	B J ALLEN	PersonNm
Phone	7408855921	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1Txt
City	MARIETTA	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	45750	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 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	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
JEFFREY TRIPLETT
GENERAL MGR/	40.00	Yes (X)	$187,000	$0	$75,212
JAMIE HUMMERICH
SERVICE CREW	51.00		$121,705	$0	$42,873	Yes (X)
BRUCE SWOPE
OPERATION MA	45.00		$115,816	$0	$48,165	Yes (X)
JARAD BARLOCK
SERVICE CREW	46.00		$110,634	$0	$48,570	Yes (X)
JAKE WELLS
CONSTRUCTION	50.00		$115,397	$0	$42,983	Yes (X)
KENNETH ANGLE
SERVICE CREW	46.00		$107,153	$0	$48,570	Yes (X)
PAUL FLEEMAN
CHAIRMAN	3.50	Yes (X)	$6,600	$0	$2,144		Yes (X)
BRIAN CARTER
TRUSTEE	4.10		$7,200	$0	$6		Yes (X)
BRENT SMITH
1ST VICE CHA	4.38	Yes (X)	$6,300	$0	$6		Yes (X)
GALE DEPUY
ASST. SEC./T	3.75	Yes (X)	$5,700	$0	$6		Yes (X)
BETTY MARTIN
SECRETARY/TR	12.00	Yes (X)	$5,700	$0	$6		Yes (X)	8.00
LARRY ULLMAN
TRUSTEE	4.00		$5,700	$0	$4		Yes (X)
WILLIAM BOWERSOCK
TRUSTEE	4.00		$5,100	$0	$3		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$800,005	TotalReportableCompFromOrgAmt
Total Other Compensation	$308,548	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	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
ASPLUNDH TREE EXPERT CO
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	ROW CUTTING	$1,441,589
UNITED UTILITY SUPPLY
6677 BUSCH BLVD	COLUMBUS	OH	43229	UTIL PLNT MAT	$998,232
DAVIS H ELLIOT CONSTRUCTION
PO BOX 37251	BALTIMORE	MD	21297	BLDING CONTRACT	$781,321
NEW RIVER ELECTRIC CORP
PO BOX 70	CLOVERDALE	VA	24077	LINE/CONSTRCTN	$774,764
NRECA
PO BOX 207470	DALLAS	TX	75320	EMPLOYEE INSUR	$533,167

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	6	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SALE OF ELECTRICITY	Desc
Total Revenue Column	$20,772,437	TotalRevenueColumnAmt
Related Or Exempt Func Income	$20,772,437	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$20,772,437	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,541	TotalRevenueColumnAmt
Exclusion	$30,541	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$270,325	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$270,325	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$270,325	TotalRevenueColumnAmt
Exclusion	$270,325	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$156,954	SecuritiesAmt
Other	$5,106	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$106,462	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$50,492	SecuritiesAmt
Other	$5,106	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,598	TotalRevenueColumnAmt
Related Or Exempt Func Income	$55,598	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PATRONAGE CAP FROM ASSOC ORG	Desc
Total Revenue Column	$516,071	TotalRevenueColumnAmt
Exclusion	$516,071	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$516,071	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,644,972	TotalRevenueColumnAmt
Related Or Exempt Func Income	$20,828,035	RelatedOrExemptFuncIncomeAmt
Exclusion	$816,937	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$3,133	TotalAmt
Program Services	$3,133	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$17,050	TotalAmt
Program Services	$17,050	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$229,300	TotalAmt
Program Services	$229,300	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,330,053	TotalAmt
Program Services	$1,330,053	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$374,959	TotalAmt
Program Services	$374,959	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$420,031	TotalAmt
Program Services	$420,031	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$123,267	TotalAmt
Program Services	$123,267	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$38,395	TotalAmt
Program Services	$38,395	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$9,605	TotalAmt
Program Services	$9,605	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$27,500	TotalAmt
Program Services	$27,500	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$22,342	TotalAmt
Program Services	$22,342	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,244	TotalAmt
Program Services	$7,244	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$143,420	TotalAmt
Program Services	$143,420	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$157,689	TotalAmt
Program Services	$157,689	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$28,554	TotalAmt
Program Services	$28,554	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$25,058	TotalAmt
Program Services	$25,058	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,190,829	TotalAmt
Program Services	$1,190,829	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,865,009	TotalAmt
Program Services	$1,865,009	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$75,453	TotalAmt
Program Services	$75,453	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COST OF POWER	$10,489,023	$10,489,023
DISTRIBUTION - MAINTENANC	$2,302,684	$2,302,684
DISTRIBUTION - OPERATION	$743,107	$743,107
EXCISE TAX	$492,102	$492,102

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$485,924	TotalAmt
Program Services	$485,924	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,601,731	TotalAmt
Program Services	$20,601,731	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,918,408	BOYAmt
EOY	$2,465,254	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,321,479	BOYAmt
EOY	$3,893,566	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$393,409	BOYAmt
EOY	$423,437	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$106,253	BOYAmt
EOY	$111,429	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$67,648,618	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$15,697,518	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$48,388,879	BOYAmt
EOY	$51,951,100	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$9,007,839	BOYAmt
EOY	$8,828,574	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$183,792	BOYAmt
EOY	$92,894	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$63,320,059	BOYAmt
EOY	$67,766,254	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,709,264	BOYAmt
EOY	$3,312,766	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$32,307,310	BOYAmt
EOY	$36,515,705	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$36,016,574	BOYAmt
EOY	$39,828,471	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	$27,303,485	BOYAmt
EOY	$27,937,783	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,303,485	BOYAmt
EOY	$27,937,783	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$63,320,059	BOYAmt
EOY	$67,766,254	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,043,241	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$408,943	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 D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$467,634	OtherCostOrOtherBasisAmt
Book Value	$467,634	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,060,497	OtherCostOrOtherBasisAmt
Depreciation	$1,181,418	DepreciationAmt
Book Value	$1,879,079	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,272,688	OtherCostOrOtherBasisAmt
Depreciation	$1,725,703	DepreciationAmt
Book Value	$1,546,985	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,847,799	OtherCostOrOtherBasisAmt
Depreciation	$12,790,397	DepreciationAmt
Book Value	$48,057,402	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$51,951,100	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
BUCKEYE POWER	$7,589,716	C
CAPITAL CERTIFICATES	$520,365	C
NRUCFC	$292,022	C
UNITED UTILITY SUPPLY	$189,493	C
OTHER	$141,582	C
NATIONAL INFORMATION SOLUTIONS	$95,396	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$8,828,574	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$21,644,972	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$21,644,972	RevenueSubtotalAmt
Total Revenue Per Form990	$21,644,972	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,601,731	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$20,601,731	ExpensesSubtotalAmt
Total Expenses Per Form990	$20,601,731	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE COOPERATIVE COMPLIES WITH ACCOUNTING STANDARDS CODIFICATION (ASC) 740- 10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2018, 2019 AND 2020 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.	ExplanationTxt

Schedule I IRS990ScheduleI

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

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
SCHOLARSHIPS	5	$3,850
CONSUMER REBATES	29	$3,200
ENERGY EXPER	1	$10,000

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	WASHINGTON ELECTRIC COOPERATIVE REVIEWS ENROLLMENT AND ACCEPTANCE INFORMATION ON THE SCHOLARSHIP RECIPIENTS' APPLICATIONS. WASHINGTON ELECTRIC COOPERATIVE PROVIDES INCENTIVE REBATES TO MEMBERS WHO HAVE RADIO-CONTROLLED SWITCHES INSTALLED ON THEIR ELECTRIC WATER HEATERS, HEAT PUMPS, GEOTHERMAL SYSTEMS AND WHOLE-HOUSE AIR CONDITIONERS. WECI'S INSTALLER CONDUCTS A FIELD INVESTIGATION DURING INSTALLATION PROIR TO THE REBATE CHECK BEING ISSUED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
JEFFREY TRIPLETT
GENERAL MGR/CEO	$187,000	$43,669	$31,543	$262,212
JAMIE HUMMERICH
SERVICE CREW CHIEF	$121,705	$19,313	$23,560	$164,578
BRUCE SWOPE
OPERATION MANAGER	$115,816	$24,149	$24,016	$163,981
JARAD BARLOCK
SERVICE CREW CHIEF	$110,634	$19,313	$29,257	$159,204
JAKE WELLS
CONSTRUCTION FOREMAN	$115,397	$19,444	$23,539	$158,380
KENNETH ANGLE
SERVICE CREW CHIEF	$107,153	$19,313	$29,257	$155,723

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	BETTY MARTIN	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	TRUSTEE	RelationshipDescriptionTxt
Transaction	OHIO RURAL ELECTRIC	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART V	FormAndLineReferenceDesc
Explanation	THE COOPERATIVE IS A MEMBER OF OHIO RURAL ELECTRIC COOPERATIVES, INC. (OREC), THE STATEWIDE TRADE ASSOCIATION FOR OHIO'S 25 INDEPENDENTLY OWNED AND OPERATED RURAL ELECTRIC COOPERATIVES. THE COOPERATIVE'S BOARD SECRETARY/TREASURER, BETTY MARTIN, SERVED ON THE BOARD OF OREC AND DEVOTED 8 HOURS PER WEEK TO OREC.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS/OWNERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT TRUSTEES AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	BYLAW CHANGES AND SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT OF THE BOARD OF TRUSTEES, GENERAL MANAGER AND DIRECTOR OF FINANCE & ADMINISTRATION REVIEW A DRAFT COPY OF THE FORM 990 AT A MEETING PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A FORM 990 QUESTIONNAIRE.
FORM 990, PAGE 6, PART VI, LINE 15A	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 15B	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 19	A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION AND ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING".
FORM 990, PART XI, LINE 9	RETIREMENT OF PATRONAGE CAPITAL -390,643 UNREL LOSS RELATED TO NONPENSION POSTRETIRE BENEFI -18,300 TOTAL -408,943