MADISON ENERGY COOPERATIVE ASSOCIATION INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: MADISON ENERGY COOPERATIVE ASSOCIATION INC (EIN 31-1567464)
Tax period: 2020-01-01 to 2020-12-31
Filed: 2021-11-03
IRS object ID: 202133079349301528
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-11-03T11:05:12-05:00	ReturnTs
Tax Period End	2020-12-31	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	311567464	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Madison Energy Cooperative Association Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Kelsey Kincaid	InCareOfNm
Business Name Control	MADI	BusinessNameControlTxt
Phone	8888630032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday Street NW Ste 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KELSEY KINCAID	PersonNm
Person Title	Agent	PersonTitleTxt
Phone	8888630032	PhoneNum
Signature	2021-11-03	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KELSEY	PersonFirstNm
Person Last	KINCAID	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	1	TrustedCustomerCd
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

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Utility Pipeline Ltd	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday ST NW Ste 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,827,196	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1997	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	Installation and maintenance of natural gas pipelines for the purpose of providing natural gas service for the benefit of the members	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$4,725	PYContributionsGrantsAmt
CY Contributions Grants	$5,025	CYContributionsGrantsAmt
PY Program Service Revenue	$2,998,696	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,822,170	CYProgramServiceRevenueAmt
PY Investment Income	$1	PYInvestmentIncomeAmt
CY Investment Income	$1	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$3,003,422	PYTotalRevenueAmt
CY Total Revenue	$2,827,196	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$2,994,077	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,820,139	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$9,000	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$9,000	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
CY Other Expenses	$0	CYOtherExpensesAmt
PY Total Expenses	$3,003,077	PYTotalExpensesAmt
CY Total Expenses	$2,829,139	CYTotalExpensesAmt
PY Revenues Less Expenses	$345	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,943	CYRevenuesLessExpensesAmt
Total Assets BOY	$517,535	TotalAssetsBOYAmt
Total Assets EOY	$482,396	TotalAssetsEOYAmt
Total Liabilities BOY	$426,875	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$393,679	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$90,660	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$88,717	NetAssetsOrFundBalancesEOYAmt
Mission	Installation and maintenance of natural gas pipelines for the purpose of providing natural gas service for the benefit of the members.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,820,139	ExpenseAmt
Revenue	$2,827,195	RevenueAmt
Desc	Installation and maintenance of natural gas pipelines for the purpose of providing natural gas service for the benefit of the members.	Desc
Total Program Service Expenses	$2,820,139	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
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	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
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	5	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Members And Shr Gross Income	$2,827,194	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$1	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	5	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	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	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Utility Pipeline LTD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8888630032	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4100 Holiday Street NW Ste 201	AddressLine1Txt
City	Canton	CityNm
State Abbreviation	OH	StateAbbreviationCd
ZIP	44718	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVID WHEATLEY
President	Yes (X)	$1,800	$0	$0
JEFF NIEMEYER
Board Member	Yes (X)	$1,800	$0	$0
STAN KAVY
Board Member	Yes (X)	$1,800	$0	$0
JOHN CIMINO
Board Member	Yes (X)	$1,800	$0	$0
RICHARD BALLARD
Board Member	Yes (X)	$1,800	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$9,000	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	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
Utility Pipeline Ltd
4100 Holiday ST NW Ste 201	Canton	OH	44718	ConstructionMgmt	$1,568,722
Mayfair Energy Solutions
4100 Holiday St NW Ste 201	Canton	OH	44718	Gas Broker	$1,278,697

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$5,025	MembershipDuesAmt
Total Contributions	$5,025	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Natural Gas	Desc
Business	221000	BusinessCd
Total Revenue Column	$2,822,170	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,822,170	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,822,170	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1	RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,827,196	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,822,171	RelatedOrExemptFuncIncomeAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$2,820,139	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$9,000	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,829,139	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	$130,150	BOYAmt
EOY	$76,181	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$387,384	BOYAmt
EOY	$406,214	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1	BOYAmt
EOY	$1	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$517,535	BOYAmt
EOY	$482,396	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$426,875	BOYAmt
EOY	$393,679	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$426,875	BOYAmt
EOY	$393,679	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$90,660	BOYAmt
EOY	$88,717	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$90,660	BOYAmt
EOY	$88,717	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$517,535	BOYAmt
EOY	$482,396	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,943	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part VI Line 11b	The 990 is prepared by the company contracted for the
Part VI Line 11b	management of Madison Energy Cooperative Association, Inc.
Part VI Line 19	The governing documents and financial statements are made available
Part VI Line 19	to the members upon request.