4-COUNTY ELECTRIC POWER ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: 4-COUNTY ELECTRIC POWER ASSOCIATION (EIN 64-0158435)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2020-10-28
IRS object ID: 202023029349300407
Schema version: 2019v5.0
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 D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-10-28T09:07:09-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	640394922	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WATKINS WARD AND STAFFORD PLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 8180	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39705	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640158435	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	4-COUNTY ELECTRIC POWER ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	4-CO	BusinessNameControlTxt
Phone	6623278900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 351	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	397030351	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	M CURTIS NEYMAN JR	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	6623278900	PhoneNum
Signature	2020-10-27	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WANDA S HOLLEY CPA	PreparerPersonNm
PTIN	P00948264	PTIN
Phone	6623283254	PhoneNum
Preparation	2020-10-27	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	173.235.108.2	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-10-28	IPDt
IP Tm	09:07:09	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	EA7A735E5DCB644256DC488400B3F28678E4EA2F	AtSubmissionCreationDeviceId
At Submission Filing Device Id	4FF7FF691543C4B20445437379CB89203ACFE3F4	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2021-04-22 16:20:28Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	M CURTIS NEYMAN JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 351	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	397030351	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$121,381,879	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.4COUNTY.ORG	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
Formation	1938	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE ELECTRICITY AND RELATED SERVICES TO ITS MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	150	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$123,546,185	PYProgramServiceRevenueAmt
CY Program Service Revenue	$119,225,431	CYProgramServiceRevenueAmt
PY Investment Income	$201,983	PYInvestmentIncomeAmt
CY Investment Income	$268,413	CYInvestmentIncomeAmt
PY Other Revenue	$1,955,033	PYOtherRevenueAmt
CY Other Revenue	$1,832,344	CYOtherRevenueAmt
PY Total Revenue	$125,703,201	PYTotalRevenueAmt
CY Total Revenue	$121,326,188	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,349,863	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,881,595	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$114,456,723	PYOtherExpensesAmt
CY Other Expenses	$110,692,391	CYOtherExpensesAmt
PY Total Expenses	$120,806,586	PYTotalExpensesAmt
CY Total Expenses	$117,573,986	CYTotalExpensesAmt
PY Revenues Less Expenses	$4,896,615	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,752,202	CYRevenuesLessExpensesAmt
Total Assets BOY	$253,969,761	TotalAssetsBOYAmt
Total Assets EOY	$256,444,489	TotalAssetsEOYAmt
Total Liabilities BOY	$121,794,367	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$120,511,147	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$132,175,394	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$135,933,342	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE ELECTRICITY AND RELATED SERVICES TO ITS MEMBERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$116,918,769	ExpenseAmt
Revenue	$119,225,431	RevenueAmt
Desc	TO PROVIDE ELECTRICITY AND RELATED SERVICES TO ITS MEMBERS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	TO PROVIDE ELECTRICITY AND RELATED SERVICES TO ITS MEMBERS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$116,918,769	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	61	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	150	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$119,225,431	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$2,381,939	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	AMY JOHNSON	PersonNm
Phone	6623278900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5265 SOUTH FRONTAGE ROAD	AddressLine1Txt
City	COLUMBUS	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39701	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 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
JOHN E GILLILAND JR
PRESIDENT	25.00	Yes (X)	$37,059	$0	$0
JOHNNY JOHNSON
VICE PRESIDE	15.00	Yes (X)	$34,600	$0	$0
MICHAEL R BANKS
SECRETARY/TR	15.00	Yes (X)	$36,237	$0	$0
THOMAS M CROWDER
DIRECTOR	15.00	Yes (X)	$25,569	$0	$0
WILLIAM J BELL JR
DIRECTOR	15.00	Yes (X)	$35,559	$0	$0
KENNETH SEITZ
DIRECTOR	15.00	Yes (X)	$35,034	$0	$0
EARNEST H TUMLINSON
DIRECTOR	15.00	Yes (X)	$31,834	$0	$0
BRIAN CLARK
CEO	50.00		$199,875	$0	$21,459	Yes (X)
M CURTIS NEYMAN JR
CFO	50.00		$96,701	$0	$20,319	Yes (X)
BRIAN W DAVIS
HUMAN RESOUR	50.00		$143,585	$0	$20,871		Yes (X)
LYNN TIMBROOK
ENGINEERING	50.00		$162,679	$0	$21,063		Yes (X)
JAMES C WALL
CONSUMER SER	50.00		$144,591	$0	$20,835		Yes (X)
LEONARD R THRASH
SYSTEM ENGIN	50.00		$125,581	$0	$20,619		Yes (X)
WILLIAM A MILLER
MANAGER OF O	50.00		$136,723	$0	$26,681		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,245,627	TotalReportableCompFromOrgAmt
Total Other Compensation	$151,847	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	14	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ABC PROFESSIONAL TREE SERVICE INC
201 FLINT RIDGE ROAD	WEBSTER	TX	77598	RIGHT OF WAY	$1,137,759
DEVINEY CONSTRUCTION
PO BOX 22679	JACKSON	MS	39205	RIGHT OF WAY	$912,628
ASPLUNDH
708 BLAIR MILL ROAD	WILLOW GROVE	PA	19090	RIGHT OF WAY	$788,452
AUBREY SILVEY INC
PO BOX 890093	CHARLOTTE	NC	28289	CONSTRUCTION	$638,595
LEWIS TREE SERVICE
PO BOX 731897	DALLAS	TX	75373	RIGHT OF WAY	$349,362

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SALE OF ELECTRICITY	Desc
Total Revenue Column	$119,225,431	TotalRevenueColumnAmt
Related Or Exempt Func Income	$119,225,431	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$119,225,431	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$193,053	TotalRevenueColumnAmt
Exclusion	$193,053	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,921,406	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,921,406	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,921,406	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,921,406	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$131,051	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$55,691	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$75,360	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$75,360	TotalRevenueColumnAmt
Related Or Exempt Func Income	$75,360	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NONOPERATING INCOME	$192,120	$192,120
LOSS ON DISPOSITION OF PROPER	-$281,182	-$281,182

Field	Value	IRS element (for citing)
Other Revenue Total	-$89,062	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$121,326,188	TotalRevenueColumnAmt
Related Or Exempt Func Income	$121,133,135	RelatedOrExemptFuncIncomeAmt
Exclusion	$193,053	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$574,246	TotalAmt
Management And General	$574,246	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,958,881	TotalAmt
Program Services	$4,958,881	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$495,338	TotalAmt
Program Services	$432,903	ProgramServicesAmt
Management And General	$62,435	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$853,130	TotalAmt
Program Services	$834,594	ProgramServicesAmt
Management And General	$18,536	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,820,557	TotalAmt
Program Services	$3,820,557	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,340,025	TotalAmt
Program Services	$10,340,025	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PURCHASED POWER	$81,990,089	$81,990,089
DISTRIBUTION EXPENSE	$6,649,502	$6,649,502
GENERAL EXPENSE	$5,152,253	$5,152,253
CUSTOMER ACCOUNTS	$1,573,947	$1,573,947

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,166,018	TotalAmt
Program Services	$1,166,018	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$117,573,986	TotalAmt
Program Services	$116,918,769	ProgramServicesAmt
Management And General	$655,217	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,646,744	BOYAmt
EOY	$3,680,097	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$13,259,420	BOYAmt
EOY	$11,631,087	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$100	BOYAmt
EOY	$100	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,223,867	BOYAmt
EOY	$1,333,829	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$306,809,160	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$73,040,249	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$230,877,222	BOYAmt
EOY	$233,768,911	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$2,249,055	BOYAmt
EOY	$2,203,082	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$4,713,353	BOYAmt
EOY	$3,827,383	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$253,969,761	BOYAmt
EOY	$256,444,489	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$18,885,833	BOYAmt
EOY	$19,643,649	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$93,569,246	BOYAmt
EOY	$89,159,603	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,450,001	BOYAmt
EOY	$1	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,889,287	BOYAmt
EOY	$11,707,894	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$121,794,367	BOYAmt
EOY	$120,511,147	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$132,175,394	BOYAmt
EOY	$135,933,342	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$132,175,394	BOYAmt
EOY	$135,933,342	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$253,969,761	BOYAmt
EOY	$256,444,489	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$3,752,202	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$5,746	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,326,122	InvestmentCostOrOtherBasisAmt
Book Value	$1,326,122	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$13,049,716	InvestmentCostOrOtherBasisAmt
Depreciation	$6,995,124	DepreciationAmt
Book Value	$6,054,592	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$16,414,237	InvestmentCostOrOtherBasisAmt
Depreciation	$10,899,403	DepreciationAmt
Book Value	$5,514,834	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$276,019,085	InvestmentCostOrOtherBasisAmt
Depreciation	$55,145,722	DepreciationAmt
Book Value	$220,873,363	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$233,768,911	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$5,840,416
SBA PAYCHECK PROTECTION NOTE	$3,526,100
DEFERRED CREDITS	$1,362,747
ACCUMULATED POSTRETIREMENT BENEFITS	$494,226
TVA CONSERVATION LOANS	$484,405

Field	Value	IRS element (for citing)
Total Liability	$11,707,894	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$121,326,188	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$121,326,188	RevenueSubtotalAmt
Total Revenue Per Form990	$121,326,188	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$117,573,986	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$117,573,986	ExpensesSubtotalAmt
Total Expenses Per Form990	$117,573,986	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THERE WAS NO IMPACT TO THE ORGANIZATIONS' FINANCIAL STATEMENTS AS A RESULT OF IMPLEMENTATION OF ASC 740-10.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
BRIAN CLARK
CEO	$199,875	$21,459	$221,334
BRIAN W DAVIS
HUMAN RESOURCE MGR	$143,585	$20,871	$164,456
LYNN TIMBROOK
ENGINEERING MANAGER	$162,679	$21,063	$183,742
JAMES C WALL
CONSUMER SERVICES	$144,591	$20,835	$165,426
WILLIAM A MILLER
MANAGER OF OPERATION	$136,723	$26,681	$163,404

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4D	TO PROVIDE ELECTRICITY AND RELATED SERVICES TO ITS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 6	ANYONE WHO OBTAINS ELECTRICAL SERVICE THROUGH 4-COUNTY ELECTRIC POWER ASSOCIATION IS A MEMBER.
FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERS ELECT A BOARD OF DIRECTORS WHO GOVERN THE ASSOCIATION.
FORM 990, PAGE 6, PART VI, LINE 7B	A VOTE OF THE MEMBERSHIP IS REQUIRED TO AMEND THE ASSOCIATION'S CERTIFICATE OF INCORPORATION.
FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS REVIEWED BY THE BOARD AT THEIR BOARD MEETING PRIOR TO FILING THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS, OFFICERS AND OTHER KEY EMPLOYEES ARE REQUIRED TO DISCLOSE ANY RELATIONSHIPS THAT MIGHT GIVE RISE TO A CONFLICT OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15A	THE PERFORMANCE OF THE CEO IS EVALUATED ANNUALLY BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15B	OTHER OFFICERS ARE EVALUATED ANNUALLY BY THE CEO. KEY EMPLOYEES ARE EVALUATED ANNUALLY BY THEIR IMMEDIATE SUPERVISOR.
FORM 990, PAGE 6, PART VI, LINE 19	THE ASSOCIATION'S GOVERNING DOCUMENTS ARE GIVEN TO EACH MEMBER AS THEY JOIN THE ASSOCIATION. THE FINANCIAL STATEMENTS ARE PUBLISHED IN THE ASSOCIATION'S ANNUAL REPORT WHICH IS DISTRIBUTED AT THE ANNUAL MEETING OR ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9	CHANGES IN MEMBERSHIP CERTIFICATES 5,746