2020-06-11T13:21:01-05:00 2019-12-31 640886275 HOLT & ASSOCIATES PLLC 2815 HIGHWAY 15 N LAUREL MS 39440 990 2019-01-01 640183177 DIXIE ELECTRIC POWER ASSOCIATION DIXI 6014252535 PO BOX 88 LAUREL MS 39441 RALPH R SMITH GENERAL MANAGER 6014252535 2020-06-01 true JULIE UHER P00001433 6016493000 2020-06-05 173.235.82.114 2020-06-11 13:21:01 CD P 591C851BD4E618C0EF803FF89954517BADB5A0E1 DFE4235F51ABB7E044235550A8D0EDB31CAE0839 2019 2020-09-23 17:36:50Z RALPH R SMITH 98151293 false X WWW.DIXIEEPA.COM X 1938 MS DIXIE ELECTRIC POWER ASSN. STRIVES TO 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. 7 7 111 0 0 100484613 96520367 390552 162485 1483260 1468441 102358425 98151293 26932 34848 6162908 4055073 9337012 9495707 0 0 86831573 84565665 102358425 98151293 0 205407322 207653220 105719057 106753624 99688265 100899596 X DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. false false 98151295 RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 39,546 ACCOUNTS AS OF 12/31/19 RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 39,546 ACCOUNTS AS OF 12/31/19 98151295 false false false false false false false false false true false false true true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false true 49 0 false 111 true false false false false false 96330523 352329 false false false X 7 7 true false true false true true true true true false true true true true true true true true true true false X X AARON ZUMWALT 6014252535 P O BOX 88 LAUREL MS 39441 RALPH R SMITH GENERAL MANA 40.00 X 225955 0 183877 JAMES GRANTHAM IT MANAGER 43.00 X 127790 0 53712 AARON ZUMWALT ADMIN & FINA 39.00 X 137397 0 40583 LYDIA WALTERS COMM. & HR M 36.00 X 125626 0 50105 THOMAS MCCARTHY OPERATIONS M 37.00 X 129029 0 28612 JEREMY MCANDREW SYSTEM ENGIN 39.00 X 115617 0 31516 MACK MAULDIN DIRECTOR 2.50 X 14295 0 0 SEARS WARD ALT. SECRETA 3.50 X 13989 0 0 DALE MCKEE DIRECTOR 3.00 X 12311 0 0 ROBERT SMITH PRESIDENT 3.00 X 11665 0 0 ALLEN SLEDGE VICE-PRESIDE 3.00 X 11325 0 0 MICHAEL SHOWS DIRECTOR 1.50 X 9740 0 0 LINDA BONNER SECRETARY-TR 2.00 X 9501 0 0 VICKIE COOLEY DIRECTOR 3.50 X 1132 0 0 945372 388405 6 false true false RUSSELL & SONS CONSTRUCTION LLC 17 DUSTY TODD LANE SOSO MS 39480 RIGHT OF WAY CL 1478003 MDR CONSTRUCTION 321 E BAYLIS CHAPEL COLUMBIA MS 39429 ELECTRIC LINE C 1176602 BUSH CONSTRUCTION P O BOX 8337 LAUREL MS 39441 RIGHT OF WAY CL 649135 B LINE LLC 302 TURNER ST WAYNESBORO MS 39367 RIGHT OF WAY CL 445380 PATTERSON & DEWAR ENGINEERS INC P O BOX 2808 NORCROSS GA 30091 ENGINEERING SVC 326990 9 SALE OF ELECTRICITY 221122 94249745 94249745 PATRONAGE CAPITAL 221122 2051617 2051617 MEMBER FEES 221122 219005 219005 96520367 158176 158176 1468441 1468441 1468441 1468441 4309 4309 4309 4309 98151293 98151293 34848 4055073 945371 4455067 1784716 1754131 556422 47100 15441 2691227 181177 337807 677274 80716 178822 102289 63480 3378091 6210963 375123 COST OF PURCH ELECTRICITY 68547433 DISTRIB EXP MAINTENANCE 968203 DISTRIB EXP OPERATIONS 507262 ALL OTHER EXPENSES 203257 98151293 0 0 0 1468941 1847340 5601711 4446345 2618394 2401070 7067570 6690347 210820373 60430446 148237959 150389927 40412747 41878191 205407322 207653220 7717308 8355862 93893542 90982924 900000 4350000 3208207 3064838 105719057 106753624 X 99688265 100899596 99688265 100899596 205407322 207653220 X 0 1211331 X false true X true false 723170 723170 6986393 3819614 3166779 10173544 7654566 2518978 192937266 48956266 143981000 150389927 ASSOC ORG - PATRONAGE CAPITAL 40605355 NRUCFC CAPITAL TERM CERTIFICATES 1270324 ASSOC ORG - MEMBERSHIP DEPOSITS 2125 SPECIAL FACILITY DEPOSITS 387 41878191 CONSUMER DEPOSITS 1486689 ACCUMULATED OPERATING PROVISIONS & A 1430342 CUSTOMER ADVANCES FOR CONSTRUCTION 147807 3064838 X 98151293 98151293 98151293 94096220 94096220 4055073 4055073 98151293 SCHEDULE D, PAGE 3, PART X DIXIE ELECTRIC POWER ASSOCIATION IS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER IRS CODE SECTIONS 501(C)(12). UNRELATED BUSINESS INCOME, OF WHICH THE ASSOCATION HAD NONE FOR THE YEARS ENDED DECEMBER 31, 2019 AND 2018, WOULD BE SUBJECT TO FEDERAL INCOME TAXES. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISION FOR INCOME TAXES. THE ASSOCIATION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITY FOR YEARS BEFORE 2015. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2019 AND 2018. THE ASSOCIATION HAS ELECTED TO DEFER THE PROVISIONS OF FASB ACS 740, ACCOUNTING FOR INCOME TAXES, UNDER THE PROVISIONS OF ASC 740. THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS, AND NEW AUTHORITATIVE RULINGS. PART XII 4,055,073 REPRESENTS THE AMOUNT WHICH WAS ALLOCATED TO THE MEMBERS' CAPITAL CREDIT ACCOUNTS. SCHEDULE D, PAGE 4, PART XII, LINE 4B BOOK / TAX DEPRECIATION DIFFERENCE 6,210,963 false ECM FOUNDATION P O BOX 3300 RIDGELAND MS 39158 203033260 501C3 5001 SCHOLARSHIPS MGCCC FOUNDATION INC P O BOX 609 PERKINSTON MS 39573 640588668 501C3 8000 ELECTRIC LINEMAN PRG THE SALVATION ARMY OF LAUREL P O BOX 2548 LAUREL MS 39442 580666060 501C3 5006 ANNUAL MEETING DONAT SCHEDULE I, PAGE 1, PART I, LINE 2 PARTI LINE2 DIXIE ELECTRIC'S BOARD OF DIRECTORS REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS AND APPROVES THEM ANNUALLY X X X X X false false false RALPH R SMITH GENERAL MANAGER 216666 9289 166225 17652 409832 JAMES GRANTHAM IT MANAGER 122971 4819 36060 17652 181502 AARON ZUMWALT ADMIN & FINANCE MGR 132795 4602 22931 17652 177980 LYDIA WALTERS COMM. & HR MANAGER 121699 3927 32453 17652 175731 THOMAS MCCARTHY OPERATIONS MANAGER 124122 4907 15419 13193 157641 FORM 990 - ORGANIZATION'S MISSION DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. FORM 990, PAGE 2, PART III, LINE 4D RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 39,546 ACCOUNTS AS OF 12/31/19 FORM 990, PART VI LINE 2 THE GENERAL MANAGER AND ONE BOARD MEMBER OF DIXIE ELECTRIC SERVE ON THE BOARD OF DIRECTORS OF COOPERATIVE ENERGY. RALPH R. SMITH SERVED AS OUR GENERAL MANAGER REPRESENTATIVE AND MACK MAULDIN SERVED AS OUR BOARD MEMBER REPRESENTATIVE IN 2019. LINE 4 BYLAWS WERE AMENDED AND UPDATED APRIL 19, 2019. LINE 6 DIXIE ELECTRIC POWER ASSOCATION IS A MEMBER OWNED COOPERATIVE. EACH PERSON MUST APPLY FOR MEMBERSHIP BEFORE RECEIVING ELECTRICITY FROM THE COOPERATIVE. LINE 7A EACH MEMBER HAS THE RIGHT TO VOTE FOR THE BOARD OF DIRECTORS EACH YEAR AT THE ANNUAL MEETING. LINE 7B IN ORDER FOR THE COOPERATIVE TO DISSOLVE OR SALE, A MAJORITY OF THE CURRENT MEMBERSHIP MUST VOTE IN FAVOR OF THE PROPOSAL. LINE 11B THE GENERAL MANAGER, ADMINISTRATION AND FINANCE MANAGER AND THE ACCOUNTING SUPERVISOR WILL REVIEW THE FORM 990. AFTER THIS, THE GENERAL MANAGER WILL PRESENT THE FORM 990 TO THE BOARD OF DIRECTORS AT THE NEXT SCHEDULED BOARD MEETING. LINE 12C ALL INDIVIDUALS LISTED ON THE FORM 990 PART VII ARE REQUIRED TO COMPLETE A QUESTIONNAIRE AND FULLY DISCLOSE ANY OUTSIDE RELATIONSHIPS THAT COULD RESULT IN A CONFLICT OF INTEREST. LINE 15 INTANDEM, LLC WAS HIRED IN 2018 TO CONDUCT A WAGE AND SALARY REVIEW. RECOMMENDED CHANGES WERE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 2 N/A FORM 990, PAGE 6, PART VI, LINE 4 YES FORM 990, PAGE 6, PART VI, LINE 6 YES FORM 990, PAGE 6, PART VI, LINE 7A YES FORM 990, PAGE 6, PART VI, LINE 7B YES FORM 990, PAGE 6, PART VI, LINE 11B BOARD OF DIRECTORS REVIEW BEFORE FILING AT THE MONTHLY BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C YES FORM 990, PAGE 6, PART VI, LINE 15A YES FORM 990, PAGE 6, PART VI, LINE 15B YES FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE AT THE OFFICE LOCATIONS FOR PUBLIC INSPECTION. FORM 990, PART XI LINE 9 OTHER CHANGES IN NET ASSETS INCLUDE: 1)21,320 INCREASE IN MEMBERSHIPS 2)5,180 INCREASE IN ADDITIONAL DEPOSITS 3)4,055,073 INCREASE IN PATRONAGE CAPITAL ASSIGNABLE FOR 2019 4)4,527,559 DECREASE FROM PATRONAGE CAPITAL REFUNDED IN 2019 5) 1,227,949 INCREASE FROM PATRONAGE CAPITAL THAT WAS RETIRED IN 2019 BUT NO CHECK WAS WRITTEN 6)429,369 INCREASE IN ACCUMULATED OTHER COMPREHENSIVE INCOME