DIXIE ELECTRIC POWER ASSN: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- DIXIE ELECTRIC POWER ASSN (EIN 64-0183177)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-06-17
- IRS object ID
- 202111689349300716
- Schema version
- 2020v4.0
- 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 | 2021-06-17T10:38:37-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640886275 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOLT & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2815 HIGHWAY 15 N | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39440 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640183177 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIXIE ELECTRIC POWER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DIXI | BusinessNameControlTxt |
| Phone | 6014252535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 394410088 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RALPH R SMITH | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6014252535 | PhoneNum |
| Signature | 2021-04-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RALPH R | PersonFirstNm |
| Person Last | SMITH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE UHER | PreparerPersonNm |
| PTIN | P00001433 | PTIN |
| Phone | 6016493000 | PhoneNum |
| Preparation | 2021-06-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RALPH R SMITH | PrincipalOfficerNm |
| Gross Receipts | $91,688,371 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DIXIEEPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 104 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $96,520,367 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $90,095,235 | CYProgramServiceRevenueAmt |
| PY Investment Income | $162,485 | PYInvestmentIncomeAmt |
| CY Investment Income | $87,585 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,468,441 | PYOtherRevenueAmt |
| CY Other Revenue | $1,505,551 | CYOtherRevenueAmt |
| PY Total Revenue | $98,151,293 | PYTotalRevenueAmt |
| CY Total Revenue | $91,688,371 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $34,848 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $44,685 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $4,055,073 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,070,383 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,495,707 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,557,212 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $84,565,665 | PYOtherExpensesAmt |
| CY Other Expenses | $77,016,091 | CYOtherExpensesAmt |
| PY Total Expenses | $98,151,293 | PYTotalExpensesAmt |
| CY Total Expenses | $91,688,371 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $207,653,220 | TotalAssetsBOYAmt |
| Total Assets EOY | $230,493,381 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $106,753,624 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $125,867,156 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $100,899,596 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $104,626,225 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $91,688,371 | ExpenseAmt |
| Grant | $44,685 | GrantAmt |
| Desc | RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 39,546 ACCOUNTS AS OF 12/31/19 | Desc |
| Total Program Service Expenses | $91,688,371 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 51 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 104 | 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 | $89,878,168 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $304,652 | 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 | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON ZUMWALT | PersonNm |
| Phone | 6014252535 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 88 | AddressLine1Txt |
| City | LAUREL | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39441 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (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 |
|---|---|---|---|---|---|---|---|
| RALPH R SMITH | |||||||
| GENERAL MANA | 44.00 | Yes (X) | $241,250 | $0 | $222,504 | ||
| THOMAS MCCARTHY | |||||||
| OPERATIONS M | 42.00 | $164,916 | $0 | $57,023 | Yes (X) | ||
| JAMES GRANTHAM | |||||||
| IT MANAGER | 44.00 | $140,305 | $0 | $68,781 | Yes (X) | ||
| LYDIA WALTERS | |||||||
| COMM. & HR M | 38.00 | $136,143 | $0 | $72,813 | Yes (X) | ||
| AARON ZUMWALT | |||||||
| ADMIN & FINA | 40.00 | $148,435 | $0 | $54,492 | Yes (X) | ||
| JEREMY MCANDREW | |||||||
| SYSTEM ENGIN | 45.00 | $127,909 | $0 | $43,020 | Yes (X) | ||
| MACK MAULDIN | |||||||
| DIRECTOR | 2.00 | $12,764 | $0 | $0 | Yes (X) | ||
| ROBERT SMITH | |||||||
| PRESIDENT | 2.00 | $10,483 | $0 | $0 | Yes (X) | ||
| VICKIE COOLEY | |||||||
| DIRECTOR | 4.00 | $10,244 | $0 | $0 | Yes (X) | ||
| ALLEN SLEDGE | |||||||
| VICE-PRESIDE | 3.00 | $10,189 | $0 | $0 | Yes (X) | ||
| SEARS WARD | |||||||
| ALT. SECRETA | 2.00 | $9,874 | $0 | $0 | Yes (X) | ||
| LINDA BONNER | |||||||
| SECRETARY-TR | 3.00 | $9,667 | $0 | $0 | Yes (X) | ||
| DALE MCKEE | |||||||
| DIRECTOR | 2.00 | $7,430 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,029,609 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $518,633 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 30 | 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 |
|---|---|---|---|---|---|
| MDR CONSTRUCTION | |||||
| 321 E BAYLIS CHAPEL | COLUMBIA | MS | 39429 | ELECTRIC LINE C | $2,877,343 |
| BUSH CONSTRUCTION | |||||
| P O BOX 8337 | LAUREL | MS | 39441 | RIGHT OF WAY CL | $1,884,051 |
| B LINE LLC | |||||
| 302 TURNER ST | WAYNESBORO | MS | 39367 | RIGHT OF WAY CL | $552,522 |
| OSMOSE UTILITIES SERVICES INC | |||||
| P O BOX 117284 | ATLANTA | GA | 30368 | POLE TREATMENT | $479,470 |
| PATTERSON & DEWAR ENGINEERS INC | |||||
| P O BOX 2808 | NORCROSS | GA | 30091 | ENGINEERING SVC | $352,918 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRICITY | 221122 | $87,887,036 | $87,887,036 |
| PATRONAGE CAPITAL | 221122 | $2,006,461 | $2,006,461 |
| MEMBER FEES | 221122 | $201,738 | $201,738 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $90,095,235 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,067 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,067 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,505,551 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,505,551 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,505,551 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,505,551 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,518 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,518 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,518 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,518 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $91,688,371 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,688,371 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,685 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,070,383 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,902 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,123,571 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,843,913 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,745,920 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $531,906 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,231 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,169 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,502,863 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,247 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,781 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $632,316 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,353 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $215,130 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,718 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,005 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,404,882 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,326,563 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,898 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF PURCH ELECTRICITY | $61,953,827 |
| DISTRIB EXP OPERATIONS | $872,120 |
| DISTRIB EXP MAINTENANCE | $197,988 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,688,371 | 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 | $1,847,340 | BOYAmt |
| EOY | $8,994,605 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,446,345 | BOYAmt |
| EOY | $6,621,674 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,282,940 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,401,070 | BOYAmt |
| EOY | $4,582,035 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,690,347 | BOYAmt |
| EOY | $7,139,609 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $220,327,175 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $61,760,263 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,389,927 | BOYAmt |
| EOY | $158,566,912 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,878,191 | BOYAmt |
| EOY | $43,305,606 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,653,220 | BOYAmt |
| EOY | $230,493,381 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,355,862 | BOYAmt |
| EOY | $10,108,499 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,982,924 | BOYAmt |
| EOY | $106,664,181 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,350,000 | BOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,064,838 | BOYAmt |
| EOY | $9,094,476 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,753,624 | BOYAmt |
| EOY | $125,867,156 | 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 | $100,899,596 | BOYAmt |
| EOY | $104,626,225 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,899,596 | BOYAmt |
| EOY | $104,626,225 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,653,220 | BOYAmt |
| EOY | $230,493,381 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,726,629 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $723,169 | InvestmentCostOrOtherBasisAmt |
| Book Value | $723,169 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,986,393 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $4,116,598 | DepreciationAmt |
| Book Value | $2,869,795 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $9,449,430 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $6,633,908 | DepreciationAmt |
| Book Value | $2,815,522 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $203,168,183 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $51,009,757 | DepreciationAmt |
| Book Value | $152,158,426 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $158,566,912 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| ASSOC ORG - PATRONAGE CAPITAL | $42,084,455 |
| NRUCFC CAPITAL TERM CERTIFICATES | $1,218,639 |
| ASSOC ORG - MEMBERSHIP DEPOSITS | $2,125 |
| SPECIAL FACILITY DEPOSITS | $387 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $43,305,606 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED GRANT | $3,676,499 |
| CUSTOMER ADVANCES FOR CONSTRUCTION | $2,230,665 |
| CONSUMER DEPOSITS | $1,757,599 |
| ACCUMULATED OPERATING PROVISIONS & A | $1,429,713 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $9,094,476 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $91,688,371 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $91,688,371 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $91,688,371 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $86,617,988 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $86,617,988 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,070,383 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,070,383 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $91,688,371 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | DIXIE ELECTRIC POWER ASSOCIATION IS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER IRS CODE SECTION 501(C)(12). UNRELATED BUSINESS INCOME, OF WHICH THE ASSOCIATION HAD NONE FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019. THE ASSOCIATION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITY FOR YEARS BEFORE 2015. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2020 AND 2019. THE ASSOCIATION HAS ELECTED TO DEFER THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR INCOME TAXES, UNDER THE PROVISIONS OF ASC 740. THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS, AND NEW AUTHORITATIVE RULINGS. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | AMOUNT ALLOCATED TO MEMBERS' CAPITAL CREDIT ACCOUNTS 5,070,383 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MGCCC FOUNDATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 609 | AddressLine1Txt |
| City | PERKINSTON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 39573 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 640588668 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $8,000 | CashGrantAmt |
| Purpose Of Grant | ELECTRIC LINEMAN PRG | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | PARTI LINE2 DIXIE ELECTRIC'S BOARD OF DIRECTORS REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS AND APPROVES THEM ANNUALLY | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| RALPH R SMITH | |||||
| GENERAL MANAGER | $230,575 | $10,675 | $198,905 | $23,599 | $463,754 |
| THOMAS MCCARTHY | |||||
| OPERATIONS MANAGER | $159,883 | $5,033 | $40,560 | $16,463 | $221,939 |
| JAMES GRANTHAM | |||||
| IT MANAGER | $134,025 | $6,280 | $47,952 | $20,829 | $209,086 |
| LYDIA WALTERS | |||||
| COMM. & HR MANAGER | $132,200 | $3,943 | $51,984 | $20,829 | $208,956 |
| AARON ZUMWALT | |||||
| ADMIN & FINANCE MGR | $143,545 | $4,890 | $33,353 | $21,139 | $202,927 |
| JEREMY MCANDREW | |||||
| SYSTEM ENGINEER | $122,756 | $5,153 | $22,557 | $20,463 | $170,929 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. |
| FORM 990, PART VI | LINE 2 THE GENERAL MANAGER AND ONE BOARD MEMBER OF DIXIE ELECTRIC SERVE ON THE BOARD OF DIRECTORS OF COOPERATIVE ENERGY. RALPH R. SMITH SERVED AS OUR GENERAL MANAGER REPRESENTATIVE AND MACK MAULDIN SERVED AS OUR BOARD MEMBER REPRESENTATIVE IN 2019. LINE 4 BYLAWS WERE AMENDED AND UPDATED APRIL 19, 2019. LINE 6 DIXIE ELECTRIC POWER ASSOCATION IS A MEMBER OWNED COOPERATIVE. EACH PERSON MUST APPLY FOR MEMBERSHIP BEFORE RECEIVING ELECTRICITY FROM THE COOPERATIVE. LINE 7A EACH MEMBER HAS THE RIGHT TO VOTE FOR THE BOARD OF DIRECTORS EACH YEAR AT THE ANNUAL MEETING. LINE 7B IN ORDER FOR THE COOPERATIVE TO DISSOLVE OR SALE, A MAJORITY OF THE CURRENT MEMBERSHIP MUST VOTE IN FAVOR OF THE PROPOSAL. LINE 11B THE GENERAL MANAGER, ADMINISTRATION AND FINANCE MANAGER AND THE ACCOUNTING SUPERVISOR WILL REVIEW THE FORM 990. AFTER THIS, THE GENERAL MANAGER WILL PRESENT THE FORM 990 TO THE BOARD OF DIRECTORS AT THE NEXT SCHEDULED BOARD MEETING. LINE 12C ALL INDIVIDUALS LISTED ON THE FORM 990 PART VII ARE REQUIRED TO COMPLETE A QUESTIONNAIRE AND FULLY DISCLOSE ANY OUTSIDE RELATIONSHIPS THAT COULD RESULT IN A CONFLICT OF INTEREST. LINE 15 INTANDEM, LLC WAS HIRED IN 2018 TO CONDUCT A WAGE AND SALARY REVIEW. RECOMMENDED CHANGES WERE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE AT THE OFFICE LOCATIONS FOR PUBLIC INSPECTION. |
| FORM 990, PART XI | LINE 9 OTHER CHANGES IN NET ASSETS INCLUDE: 1)30,780 INCREASE IN MEMBERSHIPS 2)3,570 DECREASE IN ADDITIONAL DEPOSITS 3)5,070,383 INCREASE IN PATRONAGE CAPITAL ASSIGNABLE FOR 2020 4)1,877,502 DECREASE FROM PATRONAGE CAPITAL REFUNDED IN 2020 5) 446,893 INCREASE FROM PATRONAGE CAPITAL THAT WAS RETIRED IN 2020 BUT NO CHECK WAS WRITTEN 6)59,645 INCREASE IN ACCUMULATED OTHER COMPREHENSIVE INCOME |
| FORM 990, PART XI, LINE 9 | 3,726,629 |