CENTRAL ELECTRIC POWER ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CENTRAL ELECTRIC POWER ASSOCIATION (EIN 64-0132702)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-11-11
IRS object ID: 202213159349305506
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 D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-11T13:51:25-06:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640295411	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	REA SHAW GIFFIN & STUART LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2415 9th St	AddressLine1Txt
City	Meridian	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39301	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640132702	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	CENT	BusinessNameControlTxt
Phone	6012675671	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 477	AddressLine1Txt
City	CARTHAGE	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39051	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRIAN D LONG	PersonNm
Person Title	MANAGER	PersonTitleTxt
Phone	6016562601	PhoneNum
Signature	2022-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRIAN	PersonFirstNm
Person Last	LONG	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Alan Webb	PreparerPersonNm
PTIN	P00744701	PTIN
Phone	6016932841	PhoneNum
Preparation	2022-11-11	PreparationDt

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	BRIAN D LONG	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 477	AddressLine1Txt
City	CARTHAGE	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39051	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$101,127,410	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.CENTRALEPA.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1937	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	PROVIDE ELECTRICITY IN RURAL MISSISSIPPI.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	127	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	$91,467,243	PYProgramServiceRevenueAmt
CY Program Service Revenue	$101,043,938	CYProgramServiceRevenueAmt
PY Investment Income	$101,262	PYInvestmentIncomeAmt
CY Investment Income	$67,735	CYInvestmentIncomeAmt
PY Other Revenue	$14,009	PYOtherRevenueAmt
CY Other Revenue	$15,737	CYOtherRevenueAmt
PY Total Revenue	$91,582,514	PYTotalRevenueAmt
CY Total Revenue	$101,127,410	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	$1,203,259	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$974,324	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$86,340,062	PYOtherExpensesAmt
CY Other Expenses	$96,811,597	CYOtherExpensesAmt
PY Total Expenses	$87,543,321	PYTotalExpensesAmt
CY Total Expenses	$97,785,921	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,039,193	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,341,489	CYRevenuesLessExpensesAmt
Total Assets BOY	$129,001,303	TotalAssetsBOYAmt
Total Assets EOY	$142,416,370	TotalAssetsEOYAmt
Total Liabilities BOY	$33,169,915	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$43,241,223	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$95,831,388	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$99,175,147	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE ELECTRICITY IN RURAL CENTRAL MISSISSIPPI.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$96,638,934	ExpenseAmt
Revenue	$101,043,938	RevenueAmt
Desc	PROVIDE ELECTRICITY IN RURAL CENTRAL MISSISSIPPI.	Desc
Total Program Service Expenses	$96,638,934	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	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	0	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	34	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	127	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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Members And Shr Gross Income	$101,127,410	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$101,127,410	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	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MS	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	EDDIE CASEY BELL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6012675671	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 477	AddressLine1Txt
City	CARTHAGE	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	390510477	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
EDDIE CASEY BELL
DIRECTOR OF ACCOUNTING	40.00	Yes (X)	$89,519	$0	$0
PHILLIP CROSBY
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
EARL BROWNING
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
MAX LOPER
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
KENNETH HAGAN
DIRECTOR (JANUARY 2022-JUNE 2022)	5.00	Yes (X)	$3,600	$0	$0
DAVID BOYD
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
DON HOWINGTON
DIRECTOR (JULY 2021-NOVEMBER 2021)	5.00	Yes (X)	$3,000	$0	$0
HANNA WATSON
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
MIKE BROOKS
DIRECTOR	5.00	Yes (X)	$7,800	$0	$0
JOE SANDERS
DIRECTOR (PRESIDENT)	5.00		$7,800	$0	$0	Yes (X)
PETTEY LEACH
DIRECTOR (VICE PRESIDENT)	5.00		$7,800	$0	$0	Yes (X)
DANNY THORNTON
DIRECTOR (SECRETARY/TREASURER)	5.00		$7,800	$0	$0	Yes (X)
BRIAN D LONG
MANAGER	40.00		$212,605	$0	$0		Yes (X)
ROBERT G BARRETT
DIRECTOR OF OPERATIONS	40.00		$150,835	$0	$0		Yes (X)
AMY SHEPARD
DIRECTOR OF HR	40.00		$146,809	$0	$0		Yes (X)
JESSIE DALE SCOTT
DIRECTOR OF IT	40.00		$133,960	$0	$0		Yes (X)
DANNY BURNETT
DISTRICT MANAGER	40.00		$132,832	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$943,360	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (1)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PROGRESSIVE SOLUTIONS LLC
PO BOX 825124	PHILADELPHIA	PA	191825124	RIGHT OF WAY WORK	$1,360,914
FISHER ARNOLD
PO BOX 477	CARTHAGE	MS	39051	ENGINEERING CONSULTING	$196,400
LARRY CHANDLER
1339 NORTHWOOD CIRCLE	CARTHAGE	MS	39051	METER READER	$105,483
BRAD WATKINS
PO BOX 477	CARTHAGE	MS	39051	METER READER	$102,580

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	OPERATING REVENUES	Desc
Total Revenue Column	$101,043,938	TotalRevenueColumnAmt
Related Or Exempt Func Income	$101,043,938	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$101,043,938	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$67,735	TotalRevenueColumnAmt
Related Or Exempt Func Income	$67,735	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Total Revenue Column	$15,737	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,737	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$15,737	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$101,127,410	TotalRevenueColumnAmt
Related Or Exempt Func Income	$101,127,410	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$866,560	TotalAmt
Program Services	$866,560	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$107,764	TotalAmt
Program Services	$107,764	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$645,133	TotalAmt
Program Services	$645,133	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,652,527	TotalAmt
Program Services	$6,652,527	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,486	TotalAmt
Program Services	$3,486	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
OPERATING EXPENSES	$73,170,304	$73,170,304
MAINTENANCE	$6,852,193	$6,790,353	$61,840
CUSTOMER ACCOUNTS EXPEN	$4,019,661	$4,019,661
DISTRIBUTION EXPENSE	$3,723,681	$3,723,681

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,744,612	TotalAmt
Program Services	$659,465	ProgramServicesAmt
Management And General	$1,085,147	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$97,785,921	TotalAmt
Program Services	$96,638,934	ProgramServicesAmt
Management And General	$1,146,987	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$18,170,794	BOYAmt
EOY	$30,758,781	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,577,918	BOYAmt
EOY	$7,454,942	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$4,953,644	BOYAmt
EOY	$5,494,643	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,075,034	BOYAmt
EOY	$2,557,822	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$185,235	BOYAmt
EOY	$170,580	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$201,961,527	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$106,848,002	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$97,172,601	BOYAmt
EOY	$95,113,525	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$866,077	BOYAmt
EOY	$866,077	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$129,001,303	BOYAmt
EOY	$142,416,370	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,501,351	BOYAmt
EOY	$12,436,512	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$22,348,121	BOYAmt
EOY	$30,568,701	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$320,443	BOYAmt
EOY	$236,010	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$33,169,915	BOYAmt
EOY	$43,241,223	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	$796,295	BOYAmt
EOY	$798,565	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	$95,035,093	BOYAmt
EOY	$98,376,582	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$95,831,388	BOYAmt
EOY	$99,175,147	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$129,001,303	BOYAmt
EOY	$142,416,370	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$3,341,489	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,270	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$201,961,527	OtherCostOrOtherBasisAmt
Depreciation	$106,848,002	DepreciationAmt
Book Value	$95,113,525	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$95,113,525	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
POST RETIREMENT BENEFIT	$1,790
ADV FROM TVA	$234,220

Field	Value	IRS element (for citing)
Total Liability	$236,010	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$101,127,410	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$101,127,410	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$101,127,410	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$97,785,921	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$97,785,921	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$97,785,921	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
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
BRIAN D LONG
MANAGER	$212,605	$0	$0	$0	$0	$0	$0	$0	$0	$0	$212,605	$0	$0	$0
ROBERT G BARRETT
DIRECTOR OF OPERATIONS	$150,835	$0	$0	$0	$0	$0	$0	$0	$0	$0	$150,835	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	FORM 990 WILL BE REVIEWED BY ALL MEMBERS OF THE GOVERNING BODY AT A BOARD MEETING PRIOR TO FILING THE TAX RETURN.
Form 990, Part VI, Section B, line 12c	CENTRAL ELECTRIC POWER ASSOCIATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY
Form 990, Part VI, Section B, line 15	THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES INCLUDEDS A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANIATION OF THE DELIBERATION AND DECISION.
Form 990, Part VI, Section C, line 19	FORM 990 WILL BE REVIEWED BY ALL MEMBERS OF THE GOVERNING BODY AT A BOARD MEETING PRIOR TO FILING THE TAX RETURN.
Form 990, Part XI, line 9:	INCREASE IN MEMBERSHIP BUY-INS 2,270.