ARAB ELECTRIC COOPERATIVE INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: ARAB ELECTRIC COOPERATIVE INC (EIN 63-0264087)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-02-28
IRS object ID: 201900599349300210
Schema version: 2017v2.3
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	2019-02-28T09:15:58-06:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	631035228	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Jackson Thornton & Co PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 96	AddressLine1Txt
City	Montgomery	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	361010096	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	630264087	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Arab Electric Cooperative Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ARAB	BusinessNameControlTxt
Phone	2565863196	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 770	AddressLine1Txt
City	Arab	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35016	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Scott Spence	PersonNm
Person Title	General Manager	PersonTitleTxt
Phone	2565863196	PhoneNum
Signature	2019-02-26	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Patrick Cooper	PreparerPersonNm
PTIN	P00856177	PTIN
Phone	3348347660	PhoneNum
Preparation	2019-02-26	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	142.154.130.164	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-02-26	IPDt
IP Tm	14:41:23	IPTm
IP Timezone	CS	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	0C1724741AE0B7B2CBC8A006392FEB2DFBE97CF6	AtSubmissionCreationDeviceId
At Submission Filing Device Id	183123B44C980926B3971B345CDDF42C4CF6E756	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Scott Spence	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 770	AddressLine1Txt
City	Arab	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35016	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$36,344,661	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1947	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	The Cooperative's most significant activities include the sale of electricity and electric services to members.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	28	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,273	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$35,147,141	PYProgramServiceRevenueAmt
CY Program Service Revenue	$35,637,351	CYProgramServiceRevenueAmt
PY Investment Income	$57,410	PYInvestmentIncomeAmt
CY Investment Income	$72,825	CYInvestmentIncomeAmt
PY Other Revenue	$5,961,153	PYOtherRevenueAmt
CY Other Revenue	$634,485	CYOtherRevenueAmt
PY Total Revenue	$41,166,977	PYTotalRevenueAmt
CY Total Revenue	$36,344,661	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$122,199	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,239,536	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$385,878	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$38,046,474	PYOtherExpensesAmt
CY Other Expenses	$35,836,584	CYOtherExpensesAmt
PY Total Expenses	$39,286,010	PYTotalExpensesAmt
CY Total Expenses	$36,344,661	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,880,967	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$48,034,917	TotalAssetsBOYAmt
Total Assets EOY	$44,090,194	TotalAssetsEOYAmt
Total Liabilities BOY	$7,957,458	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$9,212,647	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$40,077,459	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$34,877,547	NetAssetsOrFundBalancesEOYAmt
Mission	None	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	Arab Electric Cooperative, Inc. now serves 12,686 residential accounts, 2,557 small commercial accounts, 191 large commercial accounts as well as 157 lighting accounts, with the total number of accounts being 15,591. Arab Electric Cooperative, Inc. has 1,247 miles of distribution line that delivers power purchased from Tennessee Valley Authority to its members.	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	0	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	28	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Members And Shr Gross Income	$35,637,351	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$72,825	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
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	0	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Arab Electric Cooperative	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2565863196	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	331S Brindlee Mt Pkwy	AddressLine1Txt
City	Arab	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35016	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Jeff McLemore
Trustee	1.00	Yes (X)	$1,250	$0	$0
Seth Sullivan
President	1.00	Yes (X)	$1,000	$0	$0
Max Hyatt
Trustee	1.00	Yes (X)	$2,000	$0	$0
Roy Smallwood Jr
Trustee	1.00	Yes (X)	$1,000	$0	$0
Charles S Whisenant
Trustee	1.00	Yes (X)	$4,250	$0	$0
Mark Holmes
Trustee	1.00	Yes (X)	$3,750	$0	$0
Jerry Holmes
Trustee	1.00	Yes (X)	$4,000	$0	$0
Roger Head
Trustee	1.00	Yes (X)	$4,250	$0	$0
Ty Smith
Trustee	1.00	Yes (X)	$4,750	$0	$0
Charlie Griffin
Trustee	1.00	Yes (X)	$1,000	$0	$0
Dianne Prestridge
Trustee	1.00	Yes (X)	$3,250	$0	$0
Charles W Whisenant
Trustee	1.00	Yes (X)	$3,250	$0	$0
Joe Van Bunch
General Manager	40.00		$143,490	$0	$47,164	Yes (X)
Scott Spence
Assistant Manager	60.00		$42,848	$0	$5,500	Yes (X)
Deborah Walls
Accountant	40.00		$78,560	$0	$34,566	Yes (X)
Keith Kirby
Controller	40.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$298,648	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$87,230	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Asplundh Tree Expert
PO Box 532829 Suite H	Atlanta	GA	303532729	Right of Way Clearing	$719,264
Corbit Power & Lights
203 Pecan Street	Albertville	AL	35950	Electric Distribution Construction	$364,192
B&R Meter Services
296 Co Rd 1545	Cullman	AL	35058	Meter Reading	$241,397

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Sales of Electricity	Desc
Business	900099	BusinessCd
Total Revenue Column	$35,637,351	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,637,351	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$35,637,351	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$72,825	TotalRevenueColumnAmt
Exclusion	$72,825	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$479,485	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Personal	$0	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$479,485	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$479,485	TotalRevenueColumnAmt
Exclusion	$479,485	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Extraordinary Revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$155,000	TotalRevenueColumnAmt
Exclusion	$155,000	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$155,000	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$36,344,661	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,637,351	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$707,310	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$122,199	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$385,878	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,830,783	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Cost of Power	$26,655,692
Distribution-Maintenanc	$2,667,796
Administrative & Genera	$2,087,872
Taxes	$1,542,210

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,052,231	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$36,344,661	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,124,378	BOYAmt
EOY	$7,627,672	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,562,704	BOYAmt
EOY	$2,849,505	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,350,847	BOYAmt
EOY	$1,312,124	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$756,154	BOYAmt
EOY	$585,465	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$227,611	BOYAmt
EOY	$4,150,916	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$49,539,398	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$22,641,626	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$27,412,734	BOYAmt
EOY	$26,897,772	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$688,123	BOYAmt
EOY	$663,709	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$5,912,366	BOYAmt
EOY	$3,031	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,034,917	BOYAmt
EOY	$44,090,194	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,086,956	BOYAmt
EOY	$5,107,429	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,870,502	BOYAmt
EOY	$4,105,218	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,957,458	BOYAmt
EOY	$9,212,647	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

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	$40,077,459	BOYAmt
EOY	$34,877,547	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$40,077,459	BOYAmt
EOY	$34,877,547	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$48,034,917	BOYAmt
EOY	$44,090,194	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$5,313,576	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$113,664	OtherChangesInNetAssetsAmt
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	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$225,324	OtherCostOrOtherBasisAmt
Book Value	$225,324	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$49,314,074	OtherCostOrOtherBasisAmt
Depreciation	$22,641,626	DepreciationAmt
Book Value	$26,672,448	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,897,772	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
TVA Advances	$1,306,789
Customer Deposits	$2,798,429

Field	Value	IRS element (for citing)
Total Liability	$4,105,218	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$36,344,661	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$36,344,661	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$36,344,661	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$36,222,462	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$36,222,462	ExpensesSubtotalAmt
Other Expenses Not Included	$122,199	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$122,199	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$36,344,661	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Cooperative is exempt from income taxes under Internal Revenue Code Section 501(c)(12). Management evaluated the Cooperative's tax positions and concluded that the Cooperative had taken no uncertain tax positions that require adjustment to the financial statements.
Part XII, Line 4b - Other Adjustments:	Benefits allocated to members

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

Field	Value	IRS element (for citing)
Person	Joe Van Bunch	PersonNm
Title	General Manager	TitleTxt
Base Compensation Filing Org	$143,490	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$33,964	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$13,200	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$190,654	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	Arab Electric Cooperative is a not-for-profit membership organization whose members have identical voting rights and are assigned margins in accordance with the organization's bylaws.
Form 990, Part VI, Section A, line 7a	Arab Electric Cooperative's governing body consists of nine directors that are elected by the membership of the cooperative. Each directors serves a three year term and represents a certain district within the territory served by the cooperative. The terms are staggered in order for the cooperative to only have three directors up for election in any one year.
Form 990, Part VI, Section A, line 7b	The membership must approve decisions that involve substantial transfers of cooperative assets, amendments to the cooperative's bylaws, as well as other decisions requiring approval of the membership by law, the articles of incorporation, and/or the cooperative's bylaws.
Form 990, Part VI, Section B, line 11b	The Form 990 is distributed to the Board for review before it is signed by the General Manager.
Form 990, Part VI, Section B, line 15	Salaries for both the organization's officers, as well as the top management official, are determined by the Executive Committee of the Board. These salaries are also determined by examining compensation of others in the industry and by the use of performance measures.
Form 990, Part VI, Section C, line 19	These documents are available upon request at the Cooperative's office in Arab, Alabama.
Form 990, Part XI, line 9:	Change in Memberships -7,181. Benefits allocated to members 122,199. Beginning difference between Financial Statements and Tax Return -1,354.