2025-07-14T17:55:05-04:00 2024-12-31 LARSON PA PO BOX 1029 AFTON WY 83110 990 2024-01-01 846035888 EMPIRE ELECTRIC ASSOCIATION INC % VIRGINIA (GINNY) JOHNSON EMPI 9705654444 PO BOX K CORTEZ CO 81321 VIRGINIA GINNY JOHNSON FINANCE MANAGER 9705654444 2025-06-05 true true DAVID LARSON P00283073 3078854272 2025-07-14 2024 2025-03-06 01:10:19Z JOSHUA DELLINGER 801 N BROADWAY CORTEZ CO 81321 63074410 false X X 1939 CO OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. 7 7 67 0 0 0 58941434 61564197 2250098 1285136 154261 177118 61345793 63026451 0 4515672 5511513 860530 890127 0 0 56070620 56543932 61446822 62945572 -101029 80879 125990099 128393400 51844185 50068168 74145914 78325232 OUR PRIMARY MISSION IS TO SAFELY, RESPONSIBLY, AND RELIABLY MEET THE ELECTRICAL ENERGY NEEDS OF OUR MEMBER-OWNERS. false false PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. false false true false false false false false false true false true false true true true false false false false false false false false false false false false true false false false true false false false false false false false false false false true 71 0 67 true false false false false false 58259517 5511319 false false false X 7 7 true false false false true true true true true false false true true true true true true false false false X VIRGINIAGINNY JOHNSON 9705654444 801 N BROADWAY PO BOX K CORTEZ CO 81321 JOSHUA DELLINGER GENERAL MANAGER 43.00 0.00 X 289696 0 64559 KENNETH TARR OPERATIONS MANAGER 45.00 0.00 X 192042 0 45634 CHRISTOPHER SNYDER BUSINESS SERVICES ADMIN 40.00 0.00 X 152793 0 49711 VIRGINIAGINNY JOHNSON FINANCE MANAGER 43.00 0.00 X 163139 0 18207 SCOTT TWILLEY LINE SUPERINTENDENT 40.00 0.00 X 134880 0 39625 BILLY BRANSON SYSTEM TECHNICIAN 42.00 0.00 X 138951 0 35351 MATTHEW RUGGLES WORKING FOREMAN 43.00 0.00 X 133567 0 34630 DWIGHT SANDERS WORKING FOREMAN 42.00 0.00 X 132084 0 34630 LARRY ARCHIBEQUE BOARD MEMBER 12.00 0.00 X 21000 0 0 ROBERT BARRY BOARD MEMBER 12.00 0.00 X 19500 0 0 DAVID W SITTON PRESIDENT 5.00 0.00 X X 16200 0 0 J KENT LINDSAY VICE PRESIDENT 5.00 0.00 X X 15750 0 0 COREY ROBINSON BOARD MEMBER 5.00 0.00 X 14850 0 0 JERRY FETTERMAN SECRETARYTREASURER 5.00 0.00 X X 0 0 14700 WILLIAM MOLLENKOPF BOARD MEMBER 7.00 0.00 X 7800 0 0 NORMAN BUTLER BOARD MEMBER 5.00 0.00 X 7050 0 0 1439302 0 337047 30 false true false TRI-HURST CONTRUCTION INC 377 WEST 300 SOUTH BLANDING UT 84511 CONTRACTOR 284207 ASPLUNDH TREE EXPERT 708 BLAIR MILL RD WILLOW GROVE PA 190901784 TREE TRIMMING SERV 491344 NATIONAL INFORMATION SOLUTIONS COOP PO BOX 1147 MANDAN ND 58554 SOFTWARE LIC & SUP 321331 RELIABLE POWER CONSULTANTS 1001-A EAST HARMONY ROAD 143 FORT COLLINS CO 80525 STAKING SERVICES 106411 CIRCLE Z CONSTRUCTION PO BOX 625 MANCOS CO 81328 BORING CONTRACTOR 102652 5 SALE OF ELECTRICITY 221000 58041713 58041713 CAPITAL CREDITS 221000 2950602 2950602 JOINT USE OF POLES 221000 245176 245176 MISC SERVICE REVENUES 221000 217804 217804 OTHER ELECTRIC REVENUE 221000 108902 108902 61564197 580652 580652 1310 1310 1310 1310 752443 47959 704484 704484 704484 0 NON-UTILITY OPERATIONS 221000 165844 165844 RENEWABLE ENERGY CREDIT 221000 6310 6310 MISC OPERATING INCOME 221000 3654 3654 175808 63026451 62200623 0 825828 5511513 890127 1475301 3314655 COST OF PURCHASED POWER 42736471 42736471 DISTRIBUTION OPERATION 3530004 3530004 DISTRIBUTION MAINTENANCE 2308776 2308776 ADMINISTRATIVE AND GENERAL 2430974 2430974 747751 62945572 0 0 0 3360 2642 9487865 9892406 5980685 5751454 1039138 1226410 252537 255948 106119582 46700423 59655792 59419159 1012805 1138378 31963 19178 48515984 50679046 9970 8779 125990099 128393400 8442555 8390738 39157031 36764979 4244599 4912451 51844185 50068168 X 74145914 78325232 74145914 78325232 125990099 128393400 X 80879 -80879 4179318 X false true X true false 2040 2000 40 2040 true COLORADO ADVOCATES FOR RURAL ELECTR 5400 N WASHINGTON STREET DENVER CO 80216 743106451 2040 Direct and indirect political campaign activities (Part I-A, line 1) CONTRIBUTION MADE AND DONATIONS OF PRIZES FOR AN ANNUAL FUNDRAISING AUCTION TO COLORADO ADVOCATES FOR RURAL ELECTRIFICATION (CARE) WHICH IS A PAC SUPPORTING CANDITATES WHO SUPPORT THE PRINCIPALS OF RURAL ELECTRIFICATION. 665476 665476 105454106 46700423 58753683 59419159 INVESTMENT IN TRI-STATE GENERATION 47715736 C OTHER INVESTMENT IN ASSOC ORGANIZA 2190573 C INVESTMENT IN CFC CAPITAL AND CERTI 759937 C INVESTMENT - DWCD WATER 12800 C 50679046 DEFERRED COMPENSATION 1138378 COMSUMER DEPOSITS 763869 POST RETIREMENT OBLIGATION 529579 REVENUE DEFERRAL 1952882 COMSUMER PREPAYMENTS 391841 DEFERRED REVENUE - PATHNET 57049 DEFERRED REVENUE - GRID ALTERNATIVE 42497 OTHER DEFERRED CREDITS 36356 4912451 X 62945547 -80879 -80879 63026426 25 25 63026451 57434034 57434034 5511538 5511538 62945572 Part XI, Line 4b-Other revenue not included on Sch D but on 990 OTHER DEDUCTIONS OF $25 REPORTED AS FUNCTIONAL EXPENSES. Part XII, Line 4b-Other expenses not included on Sch D but on 990 CAPITAL ALLOCATED TO MEMBERS OF $5,511,513 AND OTHER DEDUCTIONS OF $25 TOTALING $5,511,538. Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION UNDER THE PROVISIONS OF SECTION 501 (C) (12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE FINANCIAL STATEMENT. HOWEVER, THE ASSOCIATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, IF ANY. THE ASSOCIATION HAD NO UNRELATED INCOME DURING 2024 AND 2023.THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX PROVISION THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ASSOCIATIONS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. WITH FEW EXCEPTION, THE ASSOCIATIONS TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. X X false false false VIRGINIAGINNY JOHNSON FINANCE MANAGER 163139 18207 181346 JOSHUA DELLINGER GENERAL MANAGER 285896 3800 34184 30375 354255 KENNETH TARR OPERATIONS MANAGER 188593 3449 22091 23543 237676 CHRISTOPHER SNYDER BUSINESS SERVICES ADMIN 148993 3800 19336 30375 202504 SCOTT TWILLEY LINE SUPERINTENDENT 129942 4938 16082 23543 174505 DWIGHT SANDERS WORKING FOREMAN 129130 2954 14940 19690 166714 BILLY BRANSON SYSTEM TECHNICIAN 134270 4681 15661 19690 174302 MATTHEW RUGGLES WORKING FOREMAN 130009 3558 14940 19690 168197 TRI-STATE GENERATION TRANSMISSION COMMON BOARD MEMBER 41772197 PURCHASE OF ELECTRICITY false TRI-STATE GENERATION TRANSMISSION COMMON BOARD MEMBER 7617 TRANSMISSION MAINTENANCE EXPENSE false WESTERN UNITED ELECTRIC SUPPLY COMMON BOARD MEMBER 2278169 PURCHASE OF CONSTRUCTION MATERIAL false COLORADO RURAL ELECTRIC ASSOCIATION COMMON BOARD MEMBER 204852 LOBBYING MONTHLY NEWSLETTER SAFETY CONSULT false Officer directors etc family relationship Part VI line 2 DAVID SITTON (BOARD PRESIDENT) IS THE OWNER AND NORMAN BUTLER (BOARD DIRECTOR) IS AN EMPLOYEE OF ASPEN WALL WOOD, INC. Members or stockholder classes and rights Part VI line 6 EMPIRE ELECTRIC ASSOCIATION, INC IS A MEMBER OWNED ELECTRIC DISTRIBUTION COOPERATIVE. Member election for additional members Part VI line 7a THE SERVICE TERRITORY IS DIVIDED INTO SEVEN DISTRICTS. EACH DISTRICT IS REPRESENTED BY ONE BOARD MEMBER. EVERY MEMBER OF THE COOPERATIVE IS ENTITLED TO VOTE FOR ALL OPEN BOARD OF DIRECTOR SEATS EITHER BY MAIL OR AT THE COOPERATIVES ANNUAL MEETING. DIRECTORS ARE ELECTED FOR FOUR YEAR TERMS. Governing body decisions Part VI line 7b THE BOARD MAY NOT SELL, MERGE, LEASE, OR OTHERWISE DISPOSE OF THE COOPERATIVE ASSETS WITHOUT THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS (2/3) OF THE MEMBERS. Form 990 governing body review Part VI line 11 A COPY OF THE FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS. DURING A BOARD MEETING, MANAGEMENT REVIEWS THE FORM 990 WITH THE BOARD AND ANY QUESTIONS REGARDING THE DOCUMENT ARE ADDRESSED. THE BOARD APPROVES THE FORM 990 AT THE MEETING. Conflict of interest policy compliance Part VI line 12c ANNUALLY THE BOARD OF DIRECTORS AND THE COOPERATIVES SENIOR MANAGEMENT COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS DISCLOSURE STATEMENT PROVIDES THE NAME, ADDRESS, AFFILIATION, AND TYPE OF BUSINESS FOR THE ORGANIZATIONS THAT HAVE A BUSINESS RELATIONSHIP WITH THE COOPERTIVE AND THE INDIVIDUAL COMPLETEING THE DISCLOSURE STATEMENT. THIS POLICY IS ALSO REVIEWED ANNUALLY WITH ALL EMPLOYEES AT THE COOPERATIVES ANNUAL ALL EMPLOYEE MEETING. Governing documents etc available to public Part VI line 19 ANNUAL FINANCIAL STATEMENTS ARE MAILED TO EACH MEMBER OF THE COOPERATIVE PRIOR TO THE COOPERATIVES ANNUAL MEETING. IN ADDITION TO THESE STATEMENTS, A COPY OF THE INDEPENDENT AUDITORS REPORT, BOARD MINUTES AND LIST OF THE CURRENT BOARD MEMBERS IS PUBLISHED ON OUR WEBSITE. BOARD POLICIES, MONTHLY FINANCIAL STATEMENT, WRITTEN COMMUNICATIONS TO MEMBERS AS A GROUP, CORPORATE REPORTS DELIVERED TO THE STATES OF COLORADO AND UTAH, GENERAL INFORMATION ABOUT THE HIRING PRACTICES AND SALARY RANGES, GENERAL INFORMATION ABOUT CAPITAL CREDITS, AND INFORMATION PROVIDED TO THE COOPERATIVE AS A SHAREHOLDER OR MEMBER OF AN AFFILIATED ORGANIZATION IS AVAILABLE TO ANY MEMBER UPON REQUEST. ARTICLES OF INCORPORATION, BYLAWS, A LIST OF BOARD COMMITTEES AND MEMBERS SERVING ON THOSE COMMITTEES, PUBLISHED TARIFFS, AND PUBLISHED RULES AND REGULATIONS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE GENERAL PUBLIC MAY REQUEST INFORMATION AVAILABLE TO MEMBERS BY SUBMITTING A REQUEST TO THE BOARD OF DIRECTORS. Explanation of other changes in net assets or fund balances Part XI line 9 OTHER CHANGES IN NET ASSETS TOTAL $4,179,318. THIS IS THE NET OF CAPITAL CREDITS ALLOCATED $5,511,513, OTHER CHANGES IN OTHER EQUITIES OF $346,594, AND RETIREMENT OF CAPITAL CREDITS OF ($1,678,789).