MARSHALL-DEKALB ELECTRIC COOPERATIVE: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: MARSHALL-DEKALB ELECTRIC COOPERATIVE (EIN 63-0132555)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2019-11-14
IRS object ID: 201923189349307462
Schema version: 2018v3.1
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-14T13:26:09-06:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	630681783	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MDA PROFESSIONAL GROUP PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1188	AddressLine1Txt
City	ALBERTVILLE	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35950	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	630132555	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARSHALL-DEKALB ELECTRIC COOPERATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MARS	BusinessNameControlTxt
Phone	2565934262	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 724	AddressLine1Txt
City	BOAZ	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35957	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SCOTT BOBO	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	2565934262	PhoneNum
Signature	2019-10-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WILLIAM R MASSEY CPA	PreparerPersonNm
PTIN	P01359319	PTIN
Phone	2568785548	PhoneNum
Preparation	2019-10-29	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	74.127.78.190	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-10-29	IPDt
IP Tm	14:30:47	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	3075B022D8A49862EBA38D6F22243A3767FDDF48	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-04-17 16:48:07Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SCOTT BOBO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10025 HWY 168	AddressLine1Txt
City	BOAZ	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35957	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$53,516,047	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Other	Yes (X)	TypeOfOrganizationOtherInd
Other Organization Dsc	COOPERATIVE	OtherOrganizationDsc
Formation	1941	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	SALE OF ELECTRIC POWER	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	64	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$815,475	PYProgramServiceRevenueAmt
CY Program Service Revenue	$775,730	CYProgramServiceRevenueAmt
PY Investment Income	$44,673	PYInvestmentIncomeAmt
CY Investment Income	$35,644	CYInvestmentIncomeAmt
PY Other Revenue	$13,822,315	PYOtherRevenueAmt
CY Other Revenue	$14,531,301	CYOtherRevenueAmt
PY Total Revenue	$14,682,463	PYTotalRevenueAmt
CY Total Revenue	$15,342,675	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	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,295,213	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,397,876	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$9,015,514	PYOtherExpensesAmt
CY Other Expenses	$10,453,097	CYOtherExpensesAmt
PY Total Expenses	$13,310,727	PYTotalExpensesAmt
CY Total Expenses	$14,850,973	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,371,736	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$491,702	CYRevenuesLessExpensesAmt
Total Assets BOY	$78,953,685	TotalAssetsBOYAmt
Total Assets EOY	$79,818,973	TotalAssetsEOYAmt
Total Liabilities BOY	$25,563,593	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$25,936,225	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$53,390,092	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$53,882,748	NetAssetsOrFundBalancesEOYAmt
Mission	PURCHASE AND SALE OF ELECTRICITY FOR ITS MEMBERSHIP	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$14,850,973	ExpenseAmt
Desc	SALE OF ELECTRICITY PURCHASED FROM TVA 19,937 CUSTOMERS SERVED	Desc
Total Program Service Expenses	$14,850,973	TotalProgramServiceExpensesAmt
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	0	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	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	Yes (1)	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	54	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	64	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	$52,091,036	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$0	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	0	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	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	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	RITA SMITH OFFICE MANAGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2565934262	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10025 HWY 168	AddressLine1Txt
City	BOAZ	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35957	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
BOBBY WEATHERS
SEC/TREAS	5.00	Yes (X)	Yes (X)	$13,370	$0	$0
BRIGGS PATTERSON
TRUSTEE	5.00	Yes (X)		$12,242	$0	$0
JERRY SCOTT
TRUSTEE	5.00	Yes (X)		$12,301	$0	$0
LAVAUGHN HOLCOMB
PRESIDENT	5.00	Yes (X)	Yes (X)	$14,570	$0	$0
TERRY EDMONDSON
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$12,366	$0	$0
STEVE HENLEY
TRUSTEE	5.00	Yes (X)		$12,334	$0	$0
TERRY JOHNSON
TRUSTEE	5.00	Yes (X)		$12,399	$0	$0
WILLIAM G HULGAN
TRUSTEE	5.00	Yes (X)		$12,334	$0	$0
STEPHEN P DAVIS
TRUSTEE	5.00	Yes (X)		$12,170	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$114,086	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CORBITT POWER AND LIGHT LLC
1008 CRESTWOOD STREET	ALBERTVILLE	AL	35950	INSTALLATION AND SERVICING OF UTILITY LI	$1,179,211
BATTLES TREE SERVICE
8331 HWY 179	BOAZ	AL	35956	TREE SERVICE	$316,905
ASPLUNDH TREE EXPERT LLC
PO BOX 532729	ATLANTA	GA	30353	TREE SERVICE	$302,153
LANDERS' LAND IMPROVEMENT LLC
855 NORTHRIDGE TRACE	ALBERTVILLE	AL	35951	LANDSCAPING	$192,945

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS ELECTRIC	Desc
Business	221000	BusinessCd
Total Revenue Column	$775,730	TotalRevenueColumnAmt
Related Or Exempt Func Income	$775,730	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$775,730	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,644	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,644	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$613,637	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	$613,637	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$613,637	TotalRevenueColumnAmt
Exclusion	$613,637	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$52,091,036	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$38,173,372	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,917,664	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,917,664	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,342,675	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,729,038	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$613,637	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$280,112	TotalAmt
Program Services	$280,112	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,182,504	TotalAmt
Program Services	$2,182,504	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,629,141	TotalAmt
Program Services	$1,629,141	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$55,180	TotalAmt
Program Services	$55,180	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$250,939	TotalAmt
Program Services	$250,939	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$39,403	TotalAmt
Program Services	$39,403	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$40,013	TotalAmt
Program Services	$40,013	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$81,673	TotalAmt
Program Services	$81,673	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$344,156	TotalAmt
Program Services	$344,156	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,740,242	TotalAmt
Program Services	$2,740,242	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DISTRIBUTION MAINTENANC	$2,419,158	$2,419,158
GROSS RECEIPTS AND PRIV	$1,777,698	$1,777,698
DISTRIBUTION OPERATING	$979,122	$979,122
CONSUMER ACCT EXPENSE	$697,702	$697,702

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,333,930	TotalAmt
Program Services	$1,333,930	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,850,973	TotalAmt
Program Services	$14,850,973	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,042,752	BOYAmt
EOY	$1,946,508	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$140,971	BOYAmt
EOY	$46,017	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,112,850	BOYAmt
EOY	$4,007,513	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$480,332	BOYAmt
EOY	$455,349	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$608,472	BOYAmt
EOY	$634,490	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$91,047,298	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,397,117	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$67,800,263	BOYAmt
EOY	$70,650,181	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$58,625	BOYAmt
EOY	$58,625	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,709,420	BOYAmt
EOY	$2,020,290	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$78,953,685	BOYAmt
EOY	$79,818,973	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$15,639,856	BOYAmt
EOY	$15,390,819	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$7,304,125	BOYAmt
EOY	$9,280,220	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$873,725	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,745,887	BOYAmt
EOY	$1,265,186	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,563,593	BOYAmt
EOY	$25,936,225	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	$140,062	BOYAmt
EOY	$141,512	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$92,339	BOYAmt
EOY	$91,843	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$53,157,691	BOYAmt
EOY	$53,649,393	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,390,092	BOYAmt
EOY	$53,882,748	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$78,953,685	BOYAmt
EOY	$79,818,973	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$491,702	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$954	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	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	$133,570	OtherCostOrOtherBasisAmt
Book Value	$133,570	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$90,913,728	OtherCostOrOtherBasisAmt
Depreciation	$20,397,117	DepreciationAmt
Book Value	$70,516,611	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$70,650,181	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ADVANCES FROM TVA	$1,149,052
DEFERRED POLE RENT REVENUE	$116,134

Field	Value	IRS element (for citing)
Total Liability	$1,265,186	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$53,516,047	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$38,173,372	OtherRevenueAmt
Revenue Not Reported	$38,173,372	RevenueNotReportedAmt
Revenue Subtotal	$15,342,675	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$15,342,675	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$53,024,345	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$38,173,372	OtherExpensesIncludedAmt
Expenses Not Reported	$38,173,372	ExpensesNotReportedAmt
Expenses Subtotal	$14,850,973	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$14,850,973	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 38,173,372. ROUNDING
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS SOLD 38,173,372.

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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PART 1, QUESTION 3:	FormAndLineReferenceDesc
Explanation	THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS MAKES RECOMMENDATIONS FOR COMPENSATION TO THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THE RECOMMENDED COMPENSATIONS ARE REVIEWED AND VOTED ON BY THE BOARD OF DIRECTORS ANNUALLY.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (3 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan To OrganizationLoanToOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
COOPERATIVE FINANCE CORPORATION
MARSHALL-DEKALB ELECTRIC COOPERATIVE IS A MEMBER OF THE CFC./	CAPITAL EXPENDITURES	Yes (X)	$8,960,530	$8,280,220	0	Yes (1)	Yes (1)
COOPERATIVE FINANCE CORPORATION
MARSHALL-DEKALB ELECTRIC	CAPITAL EXPENDITURES	Yes (X)	$3,000,000	$0	0	Yes (1)	Yes (1)
COOPERATIVE FINANCE CORPORATION
MARSHALL-DEKALB ELECTRIC	CAPITAL EXPENDITURES	Yes (X)	$1,000,000	$1,000,000	0	Yes (1)	Yes (1)

Field	Value	IRS element (for citing)
Total Balance Due	$9,280,220	TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	ANY PERSON, FIRM CORPORATION, OR BODY POLITIC MAY BECOME A MEMBER OF THE COOPERATIVE BY PAYING THE MEMBERSHIP FEE, AGREEING TO PURCHASE FROM THE COOPERATIVE ELECTRIC ENERGY, AND AGREEING TO COMPLY WITH AND BE BOUND BY THE ALABAMA ELECTRIC COOPERATIVE ACT OF 1939.
FORM 990, PART VI, SECTION B, LINE 11B	THE CHIEF FINANCIAL OFFICER OF THE COOPERATIVE REVIEWS AND APPROVES ALL INFORMATION BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 15	ALL WAGE INCREASES FOR ALL EMPLOYEES ARE APPROVED BY THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC BY WRITTEN REQUEST.
FORM 990, PART XI, LINE 9:	OTHER CAPITAL CONTRIBUTIONS -496. MEMBERSHIPS AND REFUNDS, NET 1,450.
FORM 990, PART XII, LINE 2C	THE BOARD OF TRUSTEES ELECTS AN AUDIT COMMITTEE WHO OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS. THE BOARD OF TRUSTEES APPROVES THE INDEPENDENT ACCOUNTANT TO PERFORM THE AUDIT OF THE FINANCIAL STATEMENTS.