CLARKE-WASHINGTON ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CLARKE-WASHINGTON ELECTRIC MEMBERSHIP CORPORATION (EIN 63-0043915)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-26
- IRS object ID
- 202122999349301417
- Schema version
- 2020v4.1
- 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 | 2021-10-26T09:16:49-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 631035228 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jackson Thornton & Co PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | Montgomery | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 361010096 | 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 | 630043915 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Clarke-Washington Electric Membership | BusinessNameLine1Txt |
| Business Name Line2 | Corporation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLAR | BusinessNameControlTxt |
| Phone | 2512469081 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 398 | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36545 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ed Williamson | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 2512469081 | PhoneNum |
| Signature | 2021-10-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Ed | PersonFirstNm |
| Person Last | Williamson | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Patrick Cooper | PreparerPersonNm |
| PTIN | P00856177 | PTIN |
| Phone | 3348347660 | PhoneNum |
| Preparation | 2021-09-29 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| 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 | Steve Sheffield | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 398 | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36545 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,597,132 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.cwemc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | To provide electric service to its cooperative members. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 47 | 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 | $36,604,079 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $35,011,802 | CYProgramServiceRevenueAmt |
| PY Investment Income | $87,601 | PYInvestmentIncomeAmt |
| CY Investment Income | $193,071 | CYInvestmentIncomeAmt |
| PY Other Revenue | $345,954 | PYOtherRevenueAmt |
| CY Other Revenue | $392,259 | CYOtherRevenueAmt |
| PY Total Revenue | $37,037,634 | PYTotalRevenueAmt |
| CY Total Revenue | $35,597,132 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,839,906 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,611,522 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $736,010 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $862,649 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $33,461,718 | PYOtherExpensesAmt |
| CY Other Expenses | $31,122,961 | CYOtherExpensesAmt |
| PY Total Expenses | $37,037,634 | PYTotalExpensesAmt |
| CY Total Expenses | $35,597,132 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $96,664,464 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,187,845 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $44,449,638 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $62,116,631 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,214,826 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $55,071,214 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Clarke-Washington EMC is committed to providing its customers with economical and reliable electric power and related services. We will continue to improve the value and quality of our services to better meet our customers' needs. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Utilizing approximately 4,202 miles of distribution lines, Clarke-Washington Electric Membership Corporation provided 261,136,246 kilowatt-hours of electric energy to its members located in its service territory. | Desc |
| 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | 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 | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 47 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | 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 |
| Members And Shr Gross Income | $35,963,425 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $728,255 | 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 | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ed Williamson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2512469081 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9000 Hwy 43N | AddressLine1Txt |
| City | Jackson | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36545 | 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 |
|---|---|---|---|---|---|---|---|
| Howard Daugherty | |||||||
| Trustee | 10.00 | Yes (X) | $12,675 | $0 | $0 | ||
| James Fore | |||||||
| Trustee/Vice President | 12.00 | Yes (X) | $13,375 | $0 | $0 | ||
| Tommie Karr | |||||||
| Trustee | 3.00 | Yes (X) | $6,149 | $0 | $0 | ||
| Carolyn Taite | |||||||
| Trustee/President | 9.00 | Yes (X) | $21,188 | $0 | $0 | ||
| Willie Williams | |||||||
| Trustee | 3.00 | Yes (X) | $15,396 | $0 | $0 | ||
| DR Stallworth | |||||||
| Trustee/Secretary-Treasure | 16.00 | Yes (X) | $20,131 | $0 | $0 | ||
| Rodney Harrison | |||||||
| Trustee | 13.00 | Yes (X) | $21,278 | $0 | $0 | ||
| Susan Davis | |||||||
| Trustee | 15.00 | Yes (X) | $22,578 | $0 | $0 | ||
| Jessica Ross | |||||||
| Trustee | 9.00 | Yes (X) | $18,620 | $0 | $0 | ||
| Susan Dunn | |||||||
| Assistant Manager | 52.00 | $188,718 | $0 | $64,464 | Yes (X) | ||
| Steve Sheffield | |||||||
| General Manager | 55.00 | $201,933 | $0 | $69,016 | Yes (X) | ||
| Ed Williamson | |||||||
| CFO | 52.00 | $150,416 | $0 | $36,712 | Yes (X) | ||
| Arthur McBride | |||||||
| Journeyman Lineman | 49.00 | $126,206 | $0 | $41,087 | Yes (X) | ||
| David Atchinson | |||||||
| Crew Foreman | 50.00 | $160,637 | $0 | $43,653 | Yes (X) | ||
| Steven Brannan | |||||||
| Operations Superintendent | 49.00 | $135,007 | $0 | $47,877 | Yes (X) | ||
| Ronald Franks | |||||||
| Journeyman Lineman | 49.00 | $148,971 | $0 | $38,990 | Yes (X) | ||
| Harold Hoven | |||||||
| Crew Foreman | 49.00 | $128,089 | $0 | $45,620 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,391,367 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $387,419 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Harper Electric Construction | |||||
| PO Box 698 | Andaslusia | AL | 36420 | Power Line Construction | $1,044,858 |
| Ben FarmerA-1 Tree Service | |||||
| 1325 Dody Creek Rd | Jackson | AL | 36545 | Right of Way Clearing | $968,803 |
| MDR Construction Inc | |||||
| 621 East Baylis Chapel Road | Columbia | MS | 39429 | Power Line Construction | $464,896 |
| Osmose Inc | |||||
| PO Box 117284 | Atlanta | GA | 30368 | Pole Inspection | $325,703 |
| Lee Electrical Construction LLC | |||||
| PO Box 55 | Aberdeen | NC | 28315 | Power Line Construction | $299,806 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sales of Electricity | 221000 | $34,324,137 | $34,324,137 |
| Patronage Dividends | 221000 | $687,665 | $687,665 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $35,011,802 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $65,559 | TotalRevenueColumnAmt |
| Exclusion | $65,559 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $392,259 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $392,259 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $392,259 | TotalRevenueColumnAmt |
| Exclusion | $392,259 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $127,512 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $127,512 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $127,512 | TotalRevenueColumnAmt |
| Exclusion | $127,512 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,597,132 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $35,011,802 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $585,330 | 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 | $3,611,522 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $862,649 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,268,809 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,489,693 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of Power | $19,810,408 |
| Dist Exp-Maintenance | $3,450,776 |
| Dist Exp-Operations | $1,331,369 |
| Admin & Gen Exp | $1,210,731 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $561,175 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,597,132 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,359,879 | BOYAmt |
| EOY | $6,362,369 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $7,000,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,147,327 | BOYAmt |
| EOY | $4,116,811 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $105,540 | BOYAmt |
| EOY | $69,426 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $635,350 | BOYAmt |
| EOY | $1,296,381 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,667 | BOYAmt |
| EOY | $170,444 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $124,997,680 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $46,804,443 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,582,835 | BOYAmt |
| EOY | $78,193,237 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,653,906 | BOYAmt |
| EOY | $18,154,802 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,125,960 | BOYAmt |
| EOY | $1,824,375 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,664,464 | BOYAmt |
| EOY | $117,187,845 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,957,479 | BOYAmt |
| EOY | $8,217,865 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,375,167 | BOYAmt |
| EOY | $49,442,543 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,116,992 | BOYAmt |
| EOY | $4,456,223 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,449,638 | BOYAmt |
| EOY | $62,116,631 | 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 | $75,465 | BOYAmt |
| EOY | $76,560 | 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 | $52,139,361 | BOYAmt |
| EOY | $54,994,654 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,214,826 | BOYAmt |
| EOY | $55,071,214 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,664,464 | BOYAmt |
| EOY | $117,187,845 | 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 | $2,856,388 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $274,550 | OtherCostOrOtherBasisAmt |
| Book Value | $274,550 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $124,723,130 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,804,443 | DepreciationAmt |
| Book Value | $77,918,687 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $78,193,237 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Patronage Capital - Powersouth Energy Cooperative | $15,768,272 | C |
| Patronage Capital - CFC | $481,986 | C |
| Patronage Capital - Federated Insurance | $209,269 | C |
| Patronage Capital - SEDC | $173,818 | C |
| Patronage Capital - GRESCO | $155,109 | C |
| Other Investments in Associated Organizations | $271,381 | C |
| Capital Term Certificates - CFC | $1,094,967 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $18,154,802 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Pension Liability | $1,959,501 |
| Customer Deposits | $1,496,722 |
| Other Deferred Credits | $1,000,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,456,223 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (8 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Steve Sheffield | ||||||||||||||
| General Manager | $199,535 | $0 | $0 | $0 | $2,398 | $0 | $53,517 | $0 | $15,499 | $0 | $270,949 | $0 | $0 | $0 |
| Susan Dunn | ||||||||||||||
| Assistant Manager | $184,670 | $0 | $0 | $0 | $4,048 | $0 | $48,965 | $0 | $15,499 | $0 | $253,182 | $0 | $0 | $0 |
| David Atchinson | ||||||||||||||
| Crew Foreman | $154,191 | $0 | $0 | $0 | $6,446 | $0 | $28,154 | $0 | $15,499 | $0 | $204,290 | $0 | $0 | $0 |
| Ronald Franks | ||||||||||||||
| Journeyman Lineman | $148,371 | $0 | $0 | $0 | $600 | $0 | $23,491 | $0 | $15,499 | $0 | $187,961 | $0 | $0 | $0 |
| Ed Williamson | ||||||||||||||
| CFO | $149,207 | $0 | $0 | $0 | $1,209 | $0 | $21,213 | $0 | $15,499 | $0 | $187,128 | $0 | $0 | $0 |
| Steven Brannan | ||||||||||||||
| Operations Superintendent | $131,047 | $0 | $0 | $0 | $3,960 | $0 | $32,378 | $0 | $15,499 | $0 | $182,884 | $0 | $0 | $0 |
| Harold Hoven | ||||||||||||||
| Crew Foreman | $124,530 | $0 | $0 | $0 | $3,559 | $0 | $30,121 | $0 | $15,499 | $0 | $173,709 | $0 | $0 | $0 |
| Arthur McBride | ||||||||||||||
| Journeyman Lineman | $125,130 | $0 | $0 | $0 | $1,076 | $0 | $25,588 | $0 | $15,499 | $0 | $167,293 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Clarke-Washington Electric Membership Corporation operates on the cooperative basis having members with equal voting rights and who are assigned margins in accordance with the organization's bylaws. |
| Form 990, Part VI, Section A, line 7a | The members of Clarke-Washington Electric Membership Corporation may elect the members of its governing body at the annual meeting provided that a quorum is present. |
| Form 990, Part VI, Section A, line 7b | The membership must approve decisions that involve substantial transfers of cooperative assets, amendments to the cooperative's bylaws, as well as other decisions requiring approval of the membership by law, the articles of incorporation, and/or the cooperative's by-laws. |
| Form 990, Part VI, Section B, line 11b | The Form 990 was reviewed by the accounting staff at Clarke Washington Electric Membership Corporation before it was presented to the board of trustees. A member of the accounting staff attended a board meeting, provided the trustees with a copy of the Form 990, and conducted a formal review of the Form 990 with the trustees before it was filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 15 | The Board of Trustees reviews comparable salary data from AREA and/or NRECA compensation studies. The Board of Trustees approves the General Manager's compensation. The General Manager determines all other employee compensation based on compensation surveys and studies. |
| Form 990, Part VI, Section C, line 19 | The cooperative's governing documents and financial statements are available to the public upon request at it main office in Jackson, Alabama. |
| Form 990, Part IX, Line 4 | The instructions to the Form 990 indicate that organizations exempt under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 for the Form 990. Clarke-Washington Electric Membership Corporation has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. Therefore, the amount listed in Part IX, Line 4 represents the margins that were assigned to the members for the calendar year. |
| Form 990, Part XI, line 9: | Change in memberships 1,095. Retirement of capital credits -1,016,317. Gain on retirement of capital credits 447,159. Margins assigned/assignable to the cooperative members 3,611,522. Amortization of actuarial gain -187,071. |
| Form 990, Part XII, Line 2 | Clarke-Washington Electric Membership Corporation's financial statement year end differs from its tax year end. It receives audited financial statements on an annual basis for the year ending March 31st. |