2025-09-04T16:03:51-04:00 2024-12-31 640886275 HOLT & ASSOCIATES PLLC 2815 HIGHWAY 15 N LAUREL MS 39440 990 2024-01-01 640183177 DIXIE ELECTRIC POWER ASSOCIATION DIXI 6014252535 PO BOX 88 LAUREL MS 394410088 RALPH R SMITH GENERAL MANAGER 6014252535 2025-08-26 true true JULIE UHER P00001433 6016493000 2025-09-04 2024 2025-03-06 01:10:19Z RALPH R SMITH P O BOX 88 LAUREL MS 39440 138589158 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 7 137 17223434 0 122382878 132191060 836990 1094481 5270528 5303617 128490396 138589158 37320 58558 10783956 10554990 12224197 11789723 0 0 108078195 116635510 131123668 139038781 -2633272 -449623 349976068 373688768 234911762 247863567 115064306 125825201 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 139038781 58558 RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 41,484 ACCOUNTS AS OF 12/31/24 RURAL ELECTRIC DISTRIBUTION COOPERATIVE THAT FURNISHED ELECTRIC SERVICE TO 41,484 ACCOUNTS AS OF 12/31/24 139038781 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 true false false false true 89 0 true 137 true true true false false false false 114967626 6390181 false false false X 7 7 false false false 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 339713 0 246669 AARON ZUMWALT ADMIN & FINA 40.00 X 187165 0 52444 JAMES GRANTHAM IT MANAGER 40.00 X 178395 0 54642 JEREMY MCANDREW SYSTEM ENGIN 40.00 X 167654 0 45607 ROBERT SMITH PRESIDENT 1.00 X 20659 0 0 DALE MCKEE DIRECTOR 1.00 X 20122 0 0 SEARS WARD ALT. SECRETA 1.00 X 17851 0 0 LINDA BONNER SECRETARY-TR 1.00 X 13479 0 0 STAN PICKERING DIRECTOR 1.00 X 13327 0 0 ALLEN SLEDGE VICE-PRESIDE 1.00 X 12791 0 0 VICKIE COOLEY DIRECTOR 1.00 X 10812 0 0 981968 399362 37 false true false B LINE LLC 302 TURNER ST WAYNESBORO MS 39367 RIGHT OF WAY CL 5184392 SDT SOLUTIONS LLC PO BOX 554 BROOKHAVEN MS 39602 FIBER CONSTRUCT 2749327 MDR CONSTRUCTION 321 E BAYLIS CHAPEL COLUMBIA MS 39429 ELECTRIC LINE C 2528613 OSMOSE UTILITIES SERVICE INC PO BOX 736729 DALLAS TX 75373 POLE TESTING 634027 GEDDIE TREE & LAND SERVICES LLC 38 JP GEDDIE ROAD ELLISVILLE MS 39437 RIGHT OF WAY 443810 5 SALE OF ELECTRICITY 221122 106450478 106450478 DE FASTLINK LLC 221122 17223434 17223434 FIBER LEASE 221122 6501111 6501111 PATRONAGE CAPITAL 221122 1805517 1805517 MEMBER FEES 210520 210520 132191060 658516 658516 3855719 3855719 3855719 3855719 435965 435965 435965 435965 CAPITAL CREDITS FROM VENDORS 1447898 1447898 1447898 138589158 120707208 17223434 658516 58558 10554990 981968 6893733 2443733 616353 853936 34632 59337 5414303 352874 1253770 741243 60116 146154 73583 104370 4761342 11673692 287133 COST OF ELECTRICITY 74582246 FIBER LEASE 6501111 POLE RENTAL 2046375 ADMINISTRATIVE AND GENERA 1794476 6748753 139038781 0 0 0 7216905 14909192 5500423 5997014 24891782 17945603 9383277 9509168 360110918 85012637 254509004 275098281 48474677 50229510 349976068 373688768 11942479 11398654 215886644 229095405 7082639 7369508 234911762 247863567 X 115064306 125825201 115064306 125825201 349976068 373688768 X -449623 11210518 X false true X true false 1052870 1052870 12416074 8744462 3671612 92208774 10035096 82173678 243573055 64503392 179069663 265967823 ASSOC ORG - PATRONAGE CAPITAL 47232444 NRUCFC CAPITAL TERM CERTIFICATES 2993254 ASSOC ORG - MEMBERSHIP DEPOSITS 3125 SPECIAL FACILITY DEPOSITS 687 50229510 DEFERRED CHARGES 3316930 CONSUMER DEPOSITS 2734727 POST-RETIREMENT BENEFITS 1317851 7369508 X 138589158 138589158 138589158 127863286 1336282 1336282 126527004 12511777 12511777 139038781 SCHEDULE D, PAGE 3, PART X DIXIE ELECTRIC POWER ASSOCIATION IS EXEMPT FROM UNITED STATES INCOME TAXES PURSUANT TO SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE, WHICH REQUIRES THAT AT LEAST 85% OF THE ASSOCIATION'S GROSS INCOME BE DERIVED FROM ITS MEMBERS. FOR THE YEAR ENDED DECEMBER 31, 2024, THE ASSOCIATION QUALIFIED FOR EXEMPTION AND OPERATED AS AN EXEMPT COOPERATIVE. TO THE EXTENT THE ASSOCIATION ENGAGES IN AN UNRELATED TRADE OF BUSINESS, IT IS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX IMPOSED BY SECTION 511 OF THE INTERNAL REVENUE CODE. THE PRIMARY SOURCE OF UNRELATED BUSINESS INCOME ACTIVITIES IS THE PROVISION OF INTERNET SERVICES ON A NON-PATRONAGE BASIS. DE FASTLINK LLC IS CLASSIFIED AS A DISREGARDED ENTITY FOR FEDERAL INCOME TAX REPORTING PURPOSES. THEREFORE, THE OPERATIONS OF THIS COMPANY IS INCLUDED IN THE TAX RETURNS FILED BY THE ASSOCIATION AND ARE INCLUDED IN DETERMINING WHETHER THE ASSOCIATION IS TAXED AS AN EXEMPT OR NONEXEMPT COOPERATIVE. THE TAXABILITY OF DE FASTLINK LLC IS DETERMINED BASED ON HOW EACH CONTRIBUTES TO THE PATRONAGE AND NON-PATRONAGE ACTIVITIES OF THE ASSOCIATION. SCHEDULE D, PAGE 4, PART XII, LINE 2D DEFASTLINK DEPRECIATION DIFFERENCE 1,336,282 SCHEDULE D, PAGE 4, PART XII, LINE 4B BENEFITS PAID TO MEMBERS 10,554,990 BOOK / TAX DEPRECIATION DIFFERENCE 1,956,787 false ELECTRIC COOPERATIVES OF MS 655 HIGHLAND COLONY PARKWAY RIDGELAND MS 39157 203033260 501C3 10000 SCHOLARSHIPS OTHER LESS THAN 5000 48558 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 339713 246669 586382 AARON ZUMWALT ADMIN & FINANCE MGR 187165 52444 239609 JAMES GRANTHAM IT MANAGER 178395 54642 233037 JEREMY MCANDREW SYSTEM ENGINEER 167654 45607 213261 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 41,484 ACCOUNTS AS OF 12/31/24 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 BUSINESS MANAGER REVIEWS THE 990 AFTER PREPARATION AND BEFORE COMPLETION OF RETURN. AFTER APPROVAL, IT IS PRESENTED TO THE BOARD OF DIRECTORS WHO THEN APPROVE THE FILING OF THE RETURN AFTER REVIEWING. FORM 990, PAGE 6, PART VI, LINE 12C QUESTIONNAIRE IS SENT TO EMPLOYEES EACH YEAR REQUESTING ANY POSSIBLE CONFLICTS OF INTEREST. THESE ARE THEN REVIEWED BY THE ADMINISTRATION. FORM 990, PAGE 6, PART VI, LINE 15A NRECA WAS HIRED TO CONDUCT A WAGE AND SALARY REVIEW ON A BI-ANNUAL BASIS WITH THE OFF YEARS BEING ADJUSTED USING THE EMPLOYMENT COST INDEX. RECOMMENDED CHANGES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL ON AN ANNUAL BASIS FORM 990, PAGE 6, PART VI, LINE 15B NRECA WAS HIRED TO CONDUCT A WAGE AND SALARY REVIEW ON A BI-ANNUAL BASIS WITH THE OFF YEARS BEING ADJUSTED USING THE EMPLOYMENT COST INDEX. RECOMMENDED CHANGES ARE PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL ON AN ANNUAL BASIS FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE AT THE OFFICE LOCATIONS FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9 MEMBERSHIP PAYMENTS 30,718 RETIREMENT OF CAPITAL CREDITS -2,108,784 NET ACTUARIAL GAIN 446,448 NET PRIOR SERVICE COST -784,209 BENEFITS PAID TO MEMBERS 10,554,990 BOOK TO TAX DEPRECIATION 620,505 DEFERRED TAX ASSET 2,117,443 OTHER INCREASES TO EQUITY 333,407 TOTAL 11,210,518 DEFASTLINK LLC PO BOX 88 LAUREL MS 39441 853961566 INTERNET MS 17231351 24310252 N/A