YAMPA VALLEY ELECTRIC ASSOCIATION INC: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- YAMPA VALLEY ELECTRIC ASSOCIATION INC (EIN 84-0358317)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202003219349319870
- Schema version
- 2019v5.1
- 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 | 2020-11-16T16:45:33-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840358317 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VALLEY ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YAMP | BusinessNameControlTxt |
| Phone | 9708791160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 ELK RIVER ROAD | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80487 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY MAHON | PersonNm |
| Person Title | FINANCE MANAGER | PersonTitleTxt |
| Phone | 9708791160 | PhoneNum |
| Signature | 2020-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM M MILLER | PreparerPersonNm |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2020-11-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.182.80.152 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-09 | IPDt |
| IP Tm | 16:02:41 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 954CA8D01CFBC3DD23DC63FC91DC923EB9CBFAF9 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 587A88673713A033F58E04FDF6801CBB1F7DD2F2 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-01-07 14:23:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 ELK RIVER ROAD | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80487 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $59,733,777 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.YVEA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1940 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE QUALITY AND RELIABLE ELECTRIC SERVICE TO MEMBERS AT COST ON A COOPERATIVE BASIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 85 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $90,235 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$419,613 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $59,942,263 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,263,214 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,097,766 | PYInvestmentIncomeAmt |
| CY Investment Income | $402,420 | CYInvestmentIncomeAmt |
| PY Other Revenue | $53,609 | PYOtherRevenueAmt |
| CY Other Revenue | $53,966 | CYOtherRevenueAmt |
| PY Total Revenue | $61,093,638 | PYTotalRevenueAmt |
| CY Total Revenue | $59,719,600 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $47,004 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $43,516 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,806,832 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,255,889 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,651,420 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,834,150 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $48,517,394 | PYOtherExpensesAmt |
| CY Other Expenses | $46,954,631 | CYOtherExpensesAmt |
| PY Total Expenses | $62,022,650 | PYTotalExpensesAmt |
| CY Total Expenses | $59,088,186 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$929,012 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $631,414 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $120,728,228 | TotalAssetsBOYAmt |
| Total Assets EOY | $135,663,611 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $42,165,734 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $55,294,113 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $78,562,494 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $80,369,498 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | YVEA IS A COOPERATIVE THAT PROVIDES VALUE TO ITS MEMBER-OWNERS BY DELIVERING SAFE AND RELIABLE ELECTRIC SERVICE IN AN ENVIRONMENTALLY AND FINANCIALLY RESPONSIBLE MANNER. | MissionDesc |
| Significant New Program Srvc | Yes (1) | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDING ELECTRIC ENERGY TO OUR MEMBERS ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. THERE WERE 27,259 CONSUMERS AT YEAR END. | 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 | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 85 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | $60,872,499 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $947,395 | 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 | Yes (1) | 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 | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | 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 | AMY MAHON FINANCE MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9708791160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 ELK RIVER ROAD | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80487 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| STEVE JOHNSON | |||||||
| CEO | 55.00 | Yes (X) | $244,243 | $0 | $96,564 | ||
| KATHY BERTRAND | |||||||
| MEMBER SERVICES MANAGER | 48.00 | $148,645 | $0 | $103,838 | Yes (X) | ||
| AMY MAHON | |||||||
| FINANCE MANAGER | 60.00 | Yes (X) | $166,011 | $0 | $49,295 | ||
| KELLI ROOT | |||||||
| IT MANAGER | 50.00 | $149,620 | $0 | $68,654 | Yes (X) | ||
| BENJAMIN HOFFNER | |||||||
| ENGINEERING MANAGER | 50.00 | $154,931 | $0 | $50,783 | Yes (X) | ||
| JOHN CROMER | |||||||
| OPERATIONS MANAGER | 55.00 | $140,618 | $0 | $58,321 | Yes (X) | ||
| RANDI OWENS | |||||||
| HUMAN RESOURCES | 45.00 | $136,854 | $0 | $44,137 | Yes (X) | ||
| THOMAS FOX | |||||||
| CHAIRMAN | 7.50 | Yes (X) | $28,373 | $0 | $0 | Yes (X) | |
| SCOTT MCGILL | |||||||
| DIRECTOR | 8.90 | $27,344 | $0 | $0 | Yes (X) | ||
| KEN ROGERS | |||||||
| DIRECTOR | 4.50 | $15,840 | $0 | $0 | Yes (X) | ||
| JEAN STETSON | |||||||
| DIRECTOR | 2.50 | $15,615 | $0 | $0 | Yes (X) | ||
| LARRY ELLGEN | |||||||
| VICE CHAIRMAN | 3.90 | Yes (X) | $14,865 | $0 | $0 | Yes (X) | |
| QUENTIN DEAN BROSIOUS | |||||||
| DIRECTOR | 5.70 | $13,944 | $0 | $0 | Yes (X) | ||
| GLYNDA S SHEEHAN | |||||||
| DIRECTOR | 3.60 | $10,655 | $0 | $0 | Yes (X) | ||
| PATRICK MCCLELLAND | |||||||
| DIRECTOR (JAN-JUNE) | 3.00 | $10,320 | $0 | $0 | Yes (X) | ||
| FRANKLYN W ROITSCH | |||||||
| DIRECTOR (JAN-JUNE) | 2.80 | $9,165 | $0 | $0 | Yes (X) | ||
| SONJA MACYS | |||||||
| DIRECTOR | 9.40 | $7,485 | $0 | $0 | Yes (X) | ||
| PATRICK DELANEY | |||||||
| DIRECTOR | 1.00 | $6,155 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,300,683 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $471,592 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 31 | 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 |
|---|---|---|---|---|---|
| CROMER CONTRACTING CO INC | |||||
| PO BOX 368 | CRAIG | CO | 81626 | CONSTRUCTION CONTRACTOR | $1,760,911 |
| COLORADO POWERLINE | |||||
| PO BOX 937 | SEDALIA | CO | 80135 | CONSTRUCTION CONTRACTOR | $845,589 |
| ROGUE RESOURCES INC | |||||
| PO BOX 772503 | STEAMBOAT SPRINGS | CO | 80477 | CONSTRUCTION CONTRACTOR | $614,893 |
| TITAN ELECTRIC CO | |||||
| 8695 DELTA DR | CASPER | WY | 82604 | CONSTRUCTION CONTRACTOR | $518,518 |
| WILDERNESS EARTHWORKS | |||||
| 24615 CR 56 | STEAMBOAT SPRINGS | CO | 80487 | CONSTRUCTION CONTRACTOR | $333,973 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| SALES OF ELECTRICITY | 221000 | $58,523,361 | $58,523,361 | |
| PATRONAGE DIVIDENDS | 221000 | $318,764 | $318,764 | |
| MISC SERVICE FEES & SALES | 221000 | $173,451 | $173,451 | |
| OTHER PROGRAM REVENUE | 221000 | $157,403 | $157,403 | |
| LUMINATE FIBER SALES | 221000 | $90,235 | $90,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,263,214 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $393,046 | TotalRevenueColumnAmt |
| Exclusion | $393,046 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $23,551 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $14,177 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,374 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,374 | TotalRevenueColumnAmt |
| Exclusion | $9,374 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POLE ATTACHMENT INCOME | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $53,966 | TotalRevenueColumnAmt |
| Exclusion | $53,966 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $53,966 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,719,600 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,172,979 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $90,235 | UnrelatedBusinessRevenueAmt |
| Exclusion | $456,386 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,516 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,255,889 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $715,874 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,743,479 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,094,054 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $890,214 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,529 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,373,880 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,958,653 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $32,637,462 |
| DISTRIBUTION EXPENSE | $3,294,513 |
| ADMIN & GENERAL EXPENSE | $2,347,855 |
| CONSUMER EXPENSE | $908,040 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,228 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,088,186 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,922,689 | BOYAmt |
| EOY | $4,489,708 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,780,367 | BOYAmt |
| EOY | $3,415,707 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,130,451 | BOYAmt |
| EOY | $4,147,229 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,952,535 | BOYAmt |
| EOY | $1,963,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $185,311,408 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $67,396,732 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,330,035 | BOYAmt |
| EOY | $117,914,676 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,510,546 | BOYAmt |
| EOY | $3,614,160 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,605 | BOYAmt |
| EOY | $118,820 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,728,228 | BOYAmt |
| EOY | $135,663,611 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,419,671 | BOYAmt |
| EOY | $11,038,635 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,202,262 | BOYAmt |
| EOY | $39,963,051 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,543,801 | BOYAmt |
| EOY | $4,292,427 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,165,734 | BOYAmt |
| EOY | $55,294,113 | 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 | $0 | BOYAmt |
| EOY | $0 | 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 | $78,562,494 | BOYAmt |
| EOY | $80,369,498 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,562,494 | BOYAmt |
| EOY | $80,369,498 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,728,228 | BOYAmt |
| EOY | $135,663,611 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $631,414 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | $1,338,348 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | -$162,758 | 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 | Yes (1) | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,679,163 | OtherCostOrOtherBasisAmt |
| Book Value | $2,679,163 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,596,442 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,894,882 | DepreciationAmt |
| Book Value | $16,701,560 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,490,724 | OtherCostOrOtherBasisAmt |
| Book Value | $153,490,724 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,545,079 | OtherCostOrOtherBasisAmt |
| Depreciation | $64,501,850 | DepreciationAmt |
| Book Value | -$54,956,771 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $117,914,676 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS - REFUNDABLE AID TO CONSTRUCTIONS | $997,739 |
| DEFERRED CREDITS - UNCLAIMED CAPITAL CREDITS | $807,274 |
| DEFERRED COMPENSATION | $132,139 |
| CONSUMER DEPOSITS | $655,832 |
| ACCRUED OPERATING TAXES | $1,629,488 |
| OTHER ACCRUED LIABILITIES | $69,955 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,292,427 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $59,532,026 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $59,532,026 | RevenueSubtotalAmt |
| Other Revenues Not Included | $187,574 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $187,574 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $59,719,600 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $55,644,723 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $55,644,723 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,443,463 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,443,463 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $59,088,186 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION FOLLOWS THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE ASSOCIATION IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE ASSOCIATION DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE, OR OTHER STATE TAXING AUTHORITY, AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | NON-OPERATING EXPENSES RECLASSIFIED TO FORM 990 PART IX 3,106. MERCHANDISING EXPENSE RECLASSIFIED TO FORM 990 PART IX 184,468. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PATRONAGE CAPITAL ALLOCATED OR TO BE ALLOCATED 3,255,889. NON-OPERATING EXPENSES RECLASSIFIED TO FORM 990 PART IX 3,106. MERCHANDISING EXPENSE RECLASSIFIED TO FORM 990, PART IX 184,468. |
| PART VIII: | THE AMOUNT OF INVESTMENTS - PROGRAM RELATED ON FORM 990, PAGE 11, PART X, LINE 13 DOES NOT EQUAL OR EXCEED 5% OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY, IN ACCORDANCE WITH IRS INSTRUCTIONS, SCHEDULE D, PART VIII HAS BEEN LEFT BLANK. PART IX: THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5% OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY, IN ACCORDANCE WITH IRS INSTRUCTIONS, SCHEDULE D, PART IX HAS BEEN LEFT BLANK. |
| PART XII, LINE 4B: | FOR THE AUDITED FINANCIAL STATEMENTS, THE AMOUNT OF PATRONAGE DIVIDENDS ALLOCATED OR TO BE ALLOCATED TO THE MEMBERS IS REPORTED AS AN INCREASE IN EQUITY AND NOT AS AN EXPENSE. THEREFORE, NET INCOME PER THE AUDITED FINANCIAL STATEMENTS IS REPORTED GROSS OF THE AMOUNT OF PATRONAGE DIVIDENDS THAT ARE EITHER ALLOCATED OR TO BE ALLOCATED AT THE TIME THE AUDITED FINANCIAL STATEMENTS ARE PREPARED. HOWEVER, BECAUSE THE ALLOCATION OF PATRONAGE DIVIDENDS IS ONE ASPECT OF HOW THE ASSOCIATION FULFILLS ITS TAX EXEMPT PURPOSE OF OPERATING ON A COOPERATIVE BASIS, THE AMOUNT OF PATRONAGE DIVIDENDS EITHER ALLOCATED OR TO BE ALLOCATED TO THE MEMBERS IS REPORTED ON FORM 990, PART IX, LINE 4 AS "BENEFITS PAID TO MEMBERS". PATRONAGE DIVIDENDS ARE ALLOCATED ON A PATRONAGE BASIS AND DONE SO PURSUANT TO A PRE-EXISTING OBLIGATION AS PROVIDED FOR IN THE "NON-PROFIT OPERATION" ARTICLE OF THE ASSOCIATION'S BYLAWS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| YAMPA VALLEY SUSTAINABILITY COUNCIL | |||||||
| PO BOX 881461 | STEAMBOAT SPRINGS | CO | 80488 | 264753602 | 501(C)(3) | $15,000 | CENSIBLE ENERGY FD DONATION |
| ENERGY OUTREACH COLORADO | |||||||
| 225 EAST 16TH AVE SUITE 200 | DENVER | CO | 80203 | 742543881 | 501(C)(3) | $20,353 | DONATION FOR LOW INCOME ENERGY ASSISTANCE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II: | FormAndLineReferenceDesc |
| Explanation | ALL GRANTS, SPONSORSHIPS, AND/OR DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE ASSOCIATION'S SERVICE AREA, AND ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (7 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 JOHNSON | ||||||||||||||
| CEO | $232,578 | $0 | $810 | $0 | $10,855 | $0 | $66,917 | $0 | $29,647 | $0 | $340,807 | $0 | $0 | $0 |
| KATHY BERTRAND | ||||||||||||||
| MEMBER SERVICES MANAGER | $130,333 | $0 | $15,043 | $0 | $3,269 | $0 | $70,835 | $0 | $33,003 | $0 | $252,483 | $0 | $0 | $0 |
| AMY MAHON | ||||||||||||||
| FINANCE MANAGER | $132,643 | $0 | $27,172 | $0 | $6,196 | $0 | $19,255 | $0 | $30,040 | $0 | $215,306 | $0 | $0 | $0 |
| KELLI ROOT | ||||||||||||||
| IT MANAGER | $131,016 | $0 | $11,378 | $0 | $7,226 | $0 | $54,232 | $0 | $14,422 | $0 | $218,274 | $0 | $0 | $0 |
| BENJAMIN HOFFNER | ||||||||||||||
| ENGINEERING MANAGER | $129,721 | $0 | $24,631 | $0 | $579 | $0 | $19,133 | $0 | $31,650 | $0 | $205,714 | $0 | $0 | $0 |
| JOHN CROMER | ||||||||||||||
| OPERATIONS MANAGER | $122,317 | $0 | $12,074 | $0 | $6,227 | $0 | $27,242 | $0 | $31,079 | $0 | $198,939 | $0 | $0 | $0 |
| RANDI OWENS | ||||||||||||||
| HUMAN RESOURCES | $121,031 | $0 | $15,391 | $0 | $432 | $0 | $14,938 | $0 | $29,199 | $0 | $180,991 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, COLUMN C: | FormAndLineReferenceDesc |
| Explanation | INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE, YEARS OF SERVICE AND THE CURRENT INTEREST RATE ENVIRONMENT. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. STEVE JOHNSON: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 59,355 EMPLOYER CONTRIBUTION TO 401(K) PLAN 7,562 TOTAL REPORTED IN COLUMN C $ 66,917 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (59,355) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 43,808 EXPENSE TO THE COOPERATIVE $ 51,370 KATHY BERTRAND: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 65,090 EMPLOYER CONTRIBUTION TO 401(K) PLAN 5,745 TOTAL REPORTED IN COLUMN C $ 70,835 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (65,090) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 29,301 EXPENSE TO THE COOPERATIVE $ 35,046 AMY MAHON: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 12,257 EMPLOYER CONTRIBUTION TO 401(K) PLAN 6,998 TOTAL REPORTED IN COLUMN C $ 19,255 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (12,257) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 29,208 EXPENSE TO THE COOPERATIVE $ 36,206 KELLI ROOT: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 48,078 EMPLOYER CONTRIBUTION TO 401(K) PLAN 6,154 TOTAL REPORTED IN COLUMN C $ 54,232 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (48,078) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 28,118 EXPENSE TO THE COOPERATIVE $ 34,272 BENJAMIN HOFFNER: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 12,513 EMPLOYER CONTRIBUTION TO 401(K) PLAN 6,620 TOTAL REPORTED IN COLUMN C $ 19,133 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (12,513) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 28,938 EXPENSE TO THE COOPERATIVE $ 35,558 JOHN CROMER: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 22,353 EMPLOYER CONTRIBUTION TO 401(K) PLAN 4,889 TOTAL REPORTED IN COLUMN C $ 27,242 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (22,353) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 3,321 EXPENSE TO THE COOPERATIVE $ 8,210 RANDI OWENS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 9,134 EMPLOYER CONTRIBUTION TO 401(K) PLAN 5,804 TOTAL REPORTED IN COLUMN C $ 14,938 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (9,134) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 26,619 EXPENSE TO THE COOPERATIVE $ 32,423 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (20 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 2 | LUMINATE FIBER, LLC OFFERS HIGH SPEED INTERNET AND VOIP PHONE SERVICE TO CRAIG, HAYDEN, STEAMBOAT SPRINGS AND OUTLYING AREAS. SERVICES BEGAN AUGUST 2019. |
| FORM 990, PART VI, SECTION A, LINE 1 | THE ASSOCIATION HAS 9 BOARD MEMBERS; ALL 9 ARE ALLOWED TO VOTE, HOWEVER THE BOARD PRESIDENT VOTES ONLY IN THE CASE OF A TIE. |
| FORM 990, PART VI, SECTION A, LINE 4 | DURING THE YEAR, THE ARTICLES OF INCORPORATION WERE AMENDED TO EXPAND THE PURPOSES OF THE ASSOCIATION AS FOLLOWS: "TO SELL AND PROVIDE OTHER GOODS AND SERVICES TO MEMBERS AND NON-MEMBER CONSUMERS, INCLUDING ENERGY DERIVED FROM ANY SOURCE WHATSOEVER, TELECOMMUNICATION SERVICES, SYSTEMS, AND RELATED DEVICES AND EQUIPMENT, AND TO CREATE AND MAINTAIN SUPPORTING INFRASTRUCTURE AS NECESSARY OR CONVENIENT INCLUDING ENERGY STORAGE FACILITIES AND PHYSICAL OR WIRELESS COMMUNICATION NETWORKS AND SYSTEMS." THE AMENDMENT WAS MADE PURSUANT TO THE ASSOCIATION CREATING A NEW DIVISION, LUMINATE FIBER, WHICH OFFERS HIGH SPEED INTERNET AND VOIP PHONE SERVICE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE ASSOCIATION VOTE ON THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE ASSOCIATION: 1. DISSOLUTION/LIQUIDATION OF THE ASSOCIATION 2. MERGER OR CONSOLIDATION OF THE ASSOCIATION WITH ANOTHER ORGANIZATION 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE ASSOCIATION'S ASSETS 4. AMENDMENT TO THE ARTICLES OF INCORPORATION |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ASSOCIATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, AND PURSUANT TO FORM 990 INSTRUCTIONS, THE QUESTION HAS BEEN ANSWERED "NO". |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT PROVIDED A COPY OF THE RETURN TO THE BOARD OF DIRECTORS PRIOR TO FILING THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS PERFORM AN ANNUAL REVIEW AND UTILIZE INTERNAL RESOURCES WHEN DETERMINING THE COMPENSATION OF THE GENERAL MANAGER. THE GENERAL MANAGER UTILIZES INTERNAL RESOURCES WHEN DETERMINING THE COMPENSATION OF THE COOPERATIVE'S OTHER EMPLOYEES MEETING THE DEFINITION OF OFFICER AND KEY EMPLOYEES, IF ANY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION WILL PROVIDE A COMPLETE COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. ANNUALLY, THE ASSOCIATION PROVIDES A COPY OF THE AUDITED BALANCE SHEET AND INCOME STATEMENT TO THE MEMBERS OF THE ASSOCIATION WITH THE ANNUAL REPORT. ADDITIONALLY, A COMPLETE COPY OF THE BYLAWS ARE LOCATED ON THE COOPERATIVE'S WEBSITE AT WWW.YVEA.COM/YVEA-BYLAWS. |
| FORM 990, PARTS VI & VII: | THE ASSOCIATION ANNUALLY PROVIDES EACH DIRECTOR/TRUSTEE WHO SERVED ON THE BOARD DURING THE YEAR A QUESTIONNAIRE AND TIME LOG. THE COMPLETED QUESTIONNAIRES AND TIME LOGS ARE USED TO COMPLETE THE APPLICABLE QUESTIONS ON THE FORM 990 PERTAINING TO BUSINESS RELATIONSHIPS AMONG DIRECTORS, OFFICERS, AND KEY EMPLOYEES, AS WELL AS TO DETERMINE IF THERE ARE ANY TRANSACTIONS WHICH MUST BE REPORTED IN DETAIL ON SCHEDULE L - "TRANSACTIONS WITH INTERESTED PERSONS". IF THE ASSOCIATION WAS UNABLE TO OBTAIN A COMPLETED QUESTIONNAIRE AND/OR TIME LOG, THE ASSOCIATION RELIED UPON THE COMPLETED INFORMATION FOR THE PRIOR YEAR. |
| FORM 990, PART VII, COLUMN F: | IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE ASSOCIATION HAS ESTABLISHED A DEFINED CONTRIBUTION PLAN UNDER SECTION 401(K) OF THE INTERNAL REVENUE CODE. EMPLOYER CONTRIBUTIONS TO THE PLAN ARE MADE PURSUANT TO THE PLAN DOCUMENT. ADDITIONALLY, THE ASSOCIATION PARTICIPATES IN A MULTI-EMPLOYER DEFINED BENEFIT PLAN. CONTRIBUTIONS TO THIS PLAN ARE BASED ON THE FULL FUNDING LIMITATION OF SUCH PLAN. EMPLOYER CONTRIBUTIONS FOR BOTH PLANS ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING EMPLOYEE OFFICERS AND HIGLY COMPENSATED EMPLOYEES, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE ASSOCIATION ALSO PROVIDES HEALTH, DENTAL AND LIFE INSURANCE TO ALL ELIGIBLE EMPLOYEES, INCLUDING EMPLOYEE OFFICERS AND HIGLY COMPENSATED EMPLOYEES, THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) FOR THE EMPLOYEE OFFICERS AND HIGHLY COMPENSATED EMPLOYEES IS COMPRISED OF ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN, THE TOTAL AMOUNT CONTRIBUTED BY THE COOPERATIVE TO THE DEFINED CONTRIBUTION PLAN AND INSURANCE PAID ON BEHALF OF AND FOR THEIR BENEFIT. |
| FORM 990, PART VIII, LINE 2: | PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE ASSOCIATION TO ITS MEMBERS. |
| FORM 990, PART IX: | ALTHOUGH NO LONGER A USDA RURAL UTILITIES SERVICE (RUS) BORROWER, THE ACCOUNTING RECORDS OF THE ASSOCIATION ARE MAINTAINED IN ACCORDANCE WITH THE RUS UNIFORM SYSTEM OF ACCOUNTS (USOA) PRESCRIBED FOR RUS ELECTRIC BORROWERS. THE USOA DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1-23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1-23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE USOA. |
| FORM 990, PART IX, LINE 4: | PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS (HEREINAFTER REFERRED TO AS "PATRONS") SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE ASSOCIATION ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. THE ASSOCIATION'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS PATRONS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE ASSOCIATION OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS PATRONS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR PATRONS, AND (3) IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE ASSOCIATION'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE BYLAWS. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE PATRONS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE ASSOCIATION FOR THE 2019 CALENDAR YEAR. BECAUSE PATRONAGE DIVIDENDS ARE THE PROCESS BY WHICH THE ASSOCIATION OPERATES AT COST WITH ITS PATRONS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE ASSOCIATION HAS REPORTED SUCH AMOUNTS AS AN EXPENSE FOR FORM 990 REPORTING. PATRONAGE DIVIDENDS ARE NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, HOWEVER. |
| FORM 990, PART IX, LINES 5-7: | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 6,459,353 LESS: DIRECTOR FEES REPORTED ON FORMS 1099-MISC (159,761) LESS: EMPLOYEE OFFICER BENEFITS INCLUDED IN LINE 5 (145,859) PLUS: SALARIES AND WAGES ALLOCATED TO NONOPERATING MARGIN 114 PLUS: SALARIES AND WAGES CAPITALIZED DIRECTLY TO PLANT 1,407,018 PLUS: SALARIES AND WAGES CAPITALIZED/EXPENSED INDIRECTLY THROUGH CLEARING AND OTHER ACCOUNTS 483,030 TOTAL WAGES ACCRUED AND/OR PAID $ 8,043,895 |
| FORM 990, PART IX, LINE 24: | ADMINISTRATIVE & GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: ADMINISTRATIVE & GENERAL $ 2,226,777 EMPLOYEE TRAINING & BENEFITS 433,886 OFFICE SUPPLIES 436,149 OUTSIDE SERVICES 334,443 INJURIES & DAMAGES 332,073 INSURANCE & REGULATORY FEES 69,585 PUBLIC RELATIONS 19,061 DUES & SUBSCRIPTIONS 141,267 DIRECTORS 228,647 MAINTENANCE OF GENERAL PLANT 757,120 MISCELLANEOUS GENERAL 138,449 LUMINATE FIBER ADMIN & GENERAL 389,897 TOTAL ADMIN & GENERAL EXP PER FINANCIAL STATEMENTS $ 5,507,354 LESS: RECLASS OF DIRECTOR FEES TO PART IX, LINE 5 (159,761) LESS: RECLASS OF LABOR TO PART IX, LINES 5 & 7 (2,120,659) LESS: RECLASS OF BENEFITS TO PART IX, LINES 8-10 (879,079) TOTAL ADMIN & GENERAL EXPENSE PER FORM 990, PART IX $ 2,347,855 |
| FORM 990, PART XI, LINE 8: | DURING 2019, THE COOPERATIVE CHANGED ITS METHOD OF REVENUE RECOGNITION TO ACCRUE REVENUE EARNED, BUT NOT YET BILLED AT THE END OF EACH PERIOD. THE COOPERATIVE BELIEVES THAT THE NEW REVENUE RECOGNITION METHOD MORE ACCURATELY REFLECTS PERIODIC RESULTS OF OPERATIONS AND ITS ACCRUED REVENUE POSITION AT YEAR END. |
| FORM 990, PART XI, LINE 9: | PATRONAGE CAPITAL ALLOCATED OR TO BE ALLOCATED 3,255,889. NET CHANGE IN OTHER EQUITIES -1,225. PATRONAGE CAPITAL RETIRED - TOTAL -3,435,561. PATRONAGE CAPITAL RETIRED - DISCOUNT 18,139. |
| FORM 990, PART XII, LINE 2C: | THE BOARD AS A WHOLE IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. PROCEDURAL CHANGES DID NOT OCCUR DURING THE YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUMINATE FIBER LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 ELK RIVER RD | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80487 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 833781878 | EIN |
| Primary Activities | HIGH SPEED INTERNET & VOIP PHONE SERVICE | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Total Income | $78,813 | TotalIncomeAmt |
| End Of Year Assets | $1,279,871 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VALLEY ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YVEA CARING CONSUMERS FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 771218 | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80477 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 881424966 | EIN |
| Primary Activities | BETTERING THE QUALITY OF LIFE OF CITIZENS WITHIN THE AREA | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VALLEY ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VENTURE SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 771218 | AddressLine1Txt |
| City | STEAMBOAT SPRINGS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80477 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841537973 | EIN |
| Primary Activities | INACTIVE | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VALLEY ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|
| YVEA CARING CONSUMERS FOUNDATION | |
| N | N/A - LESS THAN $50,000 |
| YVEA CARING CONSUMERS FOUNDATION | |
| O | N/A - LESS THAN $50,000 |