WESTERN ILLINOIS ELECTRICAL COOP: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WESTERN ILLINOIS ELECTRICAL COOP (EIN 37-0580852)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-09-22
- IRS object ID
- 202122659349301247
- 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 | 2021-09-22T13:56:03-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 743040374 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELSO LYNCH PC PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6700 SQUIBB RD STE 215 | AddressLine1Txt |
| City | MISSION | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 662023252 | 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 | 370580852 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN ILLINOIS ELECTRICAL COOP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 2173573125 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 338 | AddressLine1Txt |
| City | CARTHAGE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62321 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL TODD GROTTS | PersonNm |
| Person Title | MANAGER | PersonTitleTxt |
| Phone | 2173573125 | PhoneNum |
| Signature | 2021-09-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL TODD | PersonFirstNm |
| Person Last | GROTTS | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | THOMAS F HANCOCK CPA | PreparerPersonNm |
| PTIN | P00501575 | PTIN |
| Phone | 9138311150 | PhoneNum |
| Preparation | 2021-09-22 | 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 | MICHAEL TODD GROTTS | PrincipalOfficerNm |
| Gross Receipts | $10,160,373 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WIEC.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | WE ARE COMMITTED TO GIVE OUR MEMBER-OWNERS THE MOST RELIABLE, COST- EFFECTIVE ELECTRIC ENERGY SERVICES POSSIBLE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $211,800 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,021,833 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,898,346 | CYProgramServiceRevenueAmt |
| PY Investment Income | $28,298 | PYInvestmentIncomeAmt |
| CY Investment Income | $37,833 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$9,163 | PYOtherRevenueAmt |
| CY Other Revenue | $12,394 | CYOtherRevenueAmt |
| PY Total Revenue | $10,040,968 | PYTotalRevenueAmt |
| CY Total Revenue | $10,160,373 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $802,749 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,130,874 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $224,844 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $270,630 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,013,375 | PYOtherExpensesAmt |
| CY Other Expenses | $8,758,869 | CYOtherExpensesAmt |
| PY Total Expenses | $10,040,968 | PYTotalExpensesAmt |
| CY Total Expenses | $10,160,373 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $25,214,213 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,812,667 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,489,432 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,189,298 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $12,724,781 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,623,369 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE ARE COMMITTED TO GIVE OUR MEMBER-OWNERS THE MOST RELIABLE, COST- EFFECTIVE ELECTRIC ENERGY SERVICES POSSIBLE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | WESTERN ILLINOIS ELECTRICAL COOP. IS A MEMBER-OWNED ELECTRICAL COOPERATIVE THAT PROVIDES SERVICE TO APPROXIMATELY 3,600 MEMBERS IN THE RURAL AREAS OF HANCOCK, SOUTHERN HENDERSON, PARTS OF ADAMS AND MCDONOUGH COUNTIES. | Desc |
| 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 | Yes (true) | 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 | 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 | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | 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 | $9,532,232 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $778,078 | 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 | false | 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 | false | 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 | WENDI WHITAKER | PersonNm |
| Phone | 2173573125 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 338 | AddressLine1Txt |
| City | CARTHAGE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62321 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| MICHAEL TODD GROTTS | ||||||
| MANAGER | 40.00 | Yes (X) | $123,274 | $0 | $43,913 | |
| WENDI RENEA WHITAKER | ||||||
| FINANCE & AC | 40.00 | Yes (X) | $64,682 | $0 | $29,361 | |
| JAY MORRISON | ||||||
| DIRECTOR | 2.04 | $1,800 | $0 | $0 | Yes (X) | |
| MARK BURLING | ||||||
| DIRECTOR | 0.79 | $1,600 | $0 | $0 | Yes (X) | |
| ROBERT GRONEWOLD | ||||||
| DIRECTOR | 0.95 | $1,600 | $0 | $0 | Yes (X) | |
| JANET SPORY | ||||||
| DIRECTOR | 0.79 | $1,500 | $0 | $0 | Yes (X) | |
| WILLIAM NEWTON | ||||||
| DIRECTOR | 1.50 | $1,100 | $0 | $0 | Yes (X) | |
| KENT FLESNER | ||||||
| DIRECTOR | 0.80 | $1,000 | $0 | $0 | Yes (X) | |
| KIM GULLBERG | ||||||
| DIRECTOR | 0.30 | $800 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $197,356 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $73,274 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ILLINOIS FOREST PRODUCTS CO INC | |||||
| 8699 AZENZILLE ROAD | BEARDSTOWN | IL | 62618 | TREE TRIMMING | $178,367 |
| UNITED UTILITY SUPPLY | |||||
| PO BOX 32170 | LOUISVILLE | KY | 402322170 | MATERIALS | $115,052 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $211,800 | GovernmentGrantsAmt |
| Total Contributions | $211,800 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $9,455,475 | $9,455,475 |
| CAPITAL CREDITS | 221000 | $414,882 | $414,882 |
| MISCELLANEOUS ELECTRIC | 221000 | $27,989 | $27,989 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,898,346 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,522 | TotalRevenueColumnAmt |
| Exclusion | $29,522 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $7,890 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $7,890 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,890 | TotalRevenueColumnAmt |
| Exclusion | $7,890 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,311 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $8,311 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,311 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,311 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC NON-OPERATING | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,504 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,504 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,504 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,160,373 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,911,161 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $37,412 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,130,874 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,630 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,096 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $763,392 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $6,015,140 |
| DISTRIBUTION EXPENSE | $921,502 |
| ADMIN & GENERAL | $596,037 |
| MEMBER SERVICES | $153,702 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,160,373 | 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 | $927,865 | BOYAmt |
| EOY | $556,106 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $888,006 | BOYAmt |
| EOY | $833,056 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,495,636 | BOYAmt |
| EOY | $3,108,171 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $220,080 | BOYAmt |
| EOY | $215,486 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,042 | BOYAmt |
| EOY | $237,574 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $27,242,066 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,177,240 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,759,215 | BOYAmt |
| EOY | $16,064,826 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,608,369 | BOYAmt |
| EOY | $4,797,448 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,214,213 | BOYAmt |
| EOY | $25,812,667 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $854,859 | BOYAmt |
| EOY | $842,594 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,139 | BOYAmt |
| EOY | $131,620 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,547,434 | BOYAmt |
| EOY | $11,215,084 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,489,432 | BOYAmt |
| EOY | $12,189,298 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,830 | BOYAmt |
| EOY | $14,955 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,709,951 | BOYAmt |
| EOY | $13,608,414 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,724,781 | BOYAmt |
| EOY | $13,623,369 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,214,213 | BOYAmt |
| EOY | $25,812,667 | 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 | $898,588 | 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 |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,296 | OtherCostOrOtherBasisAmt |
| Book Value | $39,296 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $528,088 | OtherCostOrOtherBasisAmt |
| Depreciation | $403,291 | DepreciationAmt |
| Book Value | $124,797 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,674,682 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,773,949 | DepreciationAmt |
| Book Value | $15,900,733 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,064,826 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGA | $4,379,605 | C |
| SUBORDINATED CERTIFICATES | $417,843 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $4,797,448 | TotalBookValueProgramRltdAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $10,160,373 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $10,160,373 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $10,160,373 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,029,499 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $9,029,499 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,130,874 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,130,874 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,160,373 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | AN EVALUATION OF WHETHER OR NOT IT HAS ANY UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE COOPERATIVE. WHILE THE COOPERATIVE BELIEVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE COOPERATIVE. THE COOPERATIVE RECOGNIZES ANY INTEREST AND PENALTIES IN INCOME TAX EXPENSE, AND, WITH FEW EXCEPTIONS, IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | CURRENT YEAR MARGINS ASSIGNED TO MEMBERS 1,130,874 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL TODD GROTTS | PersonNm |
| Title | MANAGER | TitleTxt |
| Base Compensation Filing Org | $123,274 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $42,578 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $1,335 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $167,187 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | WESTERN ILLINOIS ELECTRICAL COOP. IS AN ELECTRIC DISTRIBUTION COOPERATIVE CONSISTING OF APPROXIMATELY 3,600 MEMBERS. EACH CUSTOMER OF THE COOPERATIVE RECEIVING SERVICE IS A MEMBER |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE COOPERATIVE IS DIVIDED INTO 7 DISTRICTS. THE MEMBERS ARE ALLOWED TO VOTE FOR THE ELECTION OF A DIRECTOR TO REPRESENT EACH DISTRICT. |
| FORM 990, PAGE 6, PART VI, LINE 7B | COOPERATIVE MEMBERS ARE ALLOWED TO VOTE ON PROPOSED BY-LAW CHANGES DURING THE ANNUAL MEMBERSHIP MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY THE COOPERATIVE'S INDEPENDENT AUDITOR. IT IS PRESENTED TO THE GENERAL MANAGER AND THE ACCOUNTING MANAGER FOR REVIEW AND APPROVAL BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | DIRECTORS AND EMPLOYEES ARE MADE AWARE OF THE NEED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST UPON STARTING. IF THERE WAS EVER CONCERN ABOUT A CONFLICT, THE MANAGER WOULD DISCUSS THE MATTER WITH THE BOARD MEMBER IN QUESTION, THEN DECIDE IF FURTHER DISCUSSION WITH THE REST OF THE BOARD WAS NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | SALARIES ARE REVIEWED BY MANAGEMENT AND THE BOARD USING COMPARABLE DATA FROM OTHERS IN THE INDUSTRY. MANAGEMENT AND THE BOARD ALSO TAKE INTO CONSIDERATION THE COOPERATIVE'S ECONOMIC SITUATION AND OTHER PERTINENT DATA. |
| FORM 990, PAGE 6, PART VI, LINE 15B | MANAGER INITIALLY PROPOSES WAGES (EXCEPT HIS OWN SALARY) TO OUR BOARD, THE BOARD APPROVES THE FINAL AMOUNT, REFERENCES SUCH AS ANNUAL SURVEY INFORMATION FROM AIEC ABOUT OTHER COOP'S WAGES ARE UTILIZED FOR COMPARISON FOR SOME POSITIONS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | BYLAWS ARE OFFERED TO ALL NEW MEMBERS; ALL OTHER DOCUMENTS ARE AVILABLE AT ANY TIME UPON REQUEST. |
| FORM 990, PART X | FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2020 FORM 990 INDICATE THAT ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(12) SHOULD REPORT "PATRONAGE DIVIDENDS PAID" TO THEIR MEMBERS IN PART IX, LINE 4 OF THE FORM 990. THE COOPERATIVE HAS INTERPRETED THE WORDS "PATRONAGE DIVIDENDS PAID" IN THE INSTRUCTIONS TO MEAN MARGINS THAT ARE ASSIGNED OR ASSIGNABLE TO THE MEMBERS. THE COOPERATIVE ASSIGNS THE NET MARGINS TO ITS MEMBERS EACH YEAR. THEREFORE, THE AMOUNT LISTED IN PART IX, LINE 4 REPRESENTS THE NET MARGINS ASSIGNABLE TO THE MEMBERS FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2020. |
| FORM 990, PART XI, LINE 9 | CHANGES IN MEMBERSHIPS 125 CURRENT YEAR MARGINS ASSIGNED TO MEMBERS 1,130,874 OTHER CHANGES 78,101 RETIREMENT OF CAPITAL CREDITS -310,512 TOTAL 898,588 |