PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC (EIN 94-0775035)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-14
- IRS object ID
- 201803189349312190
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-11-14T17:28:13-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 930623286 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALDRICH CPAS AND ADVISORS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1Txt |
| City | SALEM | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 940775035 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PLUM | BusinessNameControlTxt |
| Phone | 5308324261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BILL NEWBERG | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5308324261 | PhoneNum |
| Signature | 2018-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RYAN M JOHNSON CPA | PreparerPersonNm |
| PTIN | P01048788 | PTIN |
| Phone | 5035857774 | PhoneNum |
| Preparation | 2018-11-07 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 69.30.50.66 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-13 | IPDt |
| IP Tm | 15:26:47 | IPTm |
| IP Timezone | PS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8EE20440C749F2340999FF46B6385CC5BFB40ECF | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8F3AA22F39D27857D024F0A150D4B9C64528F6BF | 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 | ROBERT MARSHALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $26,433,984 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PSREC.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 52 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $391,978 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$78,190 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $26,018,279 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,538,682 | CYProgramServiceRevenueAmt |
| PY Investment Income | $520,163 | PYInvestmentIncomeAmt |
| CY Investment Income | $606,827 | CYInvestmentIncomeAmt |
| PY Other Revenue | $170,516 | PYOtherRevenueAmt |
| CY Other Revenue | $198,482 | CYOtherRevenueAmt |
| PY Total Revenue | $26,708,958 | PYTotalRevenueAmt |
| CY Total Revenue | $26,343,991 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $748 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $200 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $331,228 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $475,661 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $750,973 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,206,193 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $23,086,355 | PYOtherExpensesAmt |
| CY Other Expenses | $22,011,198 | CYOtherExpensesAmt |
| PY Total Expenses | $24,169,304 | PYTotalExpensesAmt |
| CY Total Expenses | $23,693,252 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,539,654 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,650,739 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,269,473 | TotalAssetsBOYAmt |
| Total Assets EOY | $97,024,779 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $62,599,463 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $62,452,474 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,670,010 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,572,305 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COOPERATIVE PROVIDES ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2017,THERE WERE 7,809 CUSTOMERS BILLED FOR SERVICE. | 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 | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 60 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 52 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $26,334,174 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $763,055 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILL NEWBERG CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5308324261 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O PSREC 73233 STATE ROUTE 70 | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227069 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
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 |
|---|---|---|---|---|---|---|---|
| TOM HAMMOND | |||||||
| DIRECTOR | 12.00 | Yes (X) | $6,455 | $0 | $0 | ||
| DAVE ROBERTI | |||||||
| PRESIDENT | 10.00 | Yes (X) | $5,585 | $0 | $0 | Yes (X) | |
| DAVID HANSEN | |||||||
| SECRETARY/TREASURER | 10.00 | Yes (X) | $7,375 | $0 | $0 | Yes (X) | |
| DAN KENNEY | |||||||
| DIRECTOR | 10.00 | Yes (X) | $6,295 | $0 | $0 | ||
| NANCY MILLER | |||||||
| DIRECTOR | 10.00 | Yes (X) | $5,375 | $0 | $0 | ||
| FRED NELSON | |||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $8,505 | $0 | $0 | Yes (X) | |
| RICHARD SHORT | |||||||
| DIRECTOR | 6.00 | Yes (X) | $6,335 | $0 | $0 | ||
| ROBERT W MARSHALL | |||||||
| CEO / GENERAL MANAGER | 65.00 | $804,711 | $0 | $153,836 | Yes (X) | ||
| ROBERT BINDER | |||||||
| CFO | 40.00 | $139,525 | $0 | $62,199 | Yes (X) | ||
| WESLEY GRAY | |||||||
| ENGINEERING & OPERATIONS M | 45.00 | $180,664 | $0 | $62,854 | Yes (X) | ||
| MICHAEL BROZO | |||||||
| ENERGY MANAGER | 25.00 | $146,654 | $0 | $13,067 | Yes (X) | ||
| MICTHELL CARR | |||||||
| LINE WORKING FOREMAN | 45.00 | $153,697 | $0 | $70,433 | Yes (X) | ||
| JASON TOW | |||||||
| LINE WORKING FOREMAN | 43.00 | $143,047 | $0 | $68,774 | Yes (X) | ||
| BRYAN SHERMAN | |||||||
| PLANT OPERATOR | 44.00 | $142,127 | $0 | $67,804 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,756,350 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $498,967 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 26 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | 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 |
|---|---|---|---|---|---|
| JAMES E KOSKINEN | |||||
| PO BOX 1956 | QUINCY | CA | 95971 | VEHICLE SERVICE & REPAIRS | $245,725 |
| DAVE SIMS TOPPERS TREE SERVICE | |||||
| 2651 RIVERDANCE ROAD | QUINCY | CA | 95971 | TREE TRIMMING | $234,519 |
| ENERGY DYNAMICS | |||||
| PO BOX 90 | WOOLRICH | ME | 04879 | MECHANICAL SERVICES | $160,238 |
| SOMACH SIMMONS & DUNN | |||||
| 500 CAPITOL MALL STE 1000 | SACRAMENTO | CA | 95814 | LEGAL SERVICES | $105,265 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL | 221000 | $11,506,828 | $11,506,828 |
| PUBLIC AUTHORITIES | 221000 | $9,913,383 | $9,913,383 |
| COMMERCIAL LIGHTING | 221000 | $2,886,218 | $2,886,218 |
| IRRIGATION | 221000 | $1,100,167 | $1,100,167 |
| MISCELLANEOUS SERVICE | 221000 | $132,086 | $132,086 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,538,682 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $606,827 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $391,978 | UnrelatedBusinessRevenueAmt |
| Exclusion | $214,849 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,648 | RealAmt |
| Personal | $211,755 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $89,993 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$19,345 | RealAmt |
| Personal | $211,755 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $192,410 | TotalRevenueColumnAmt |
| Exclusion | $192,410 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENTS | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $6,072 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,072 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,072 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,343,991 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,544,754 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $391,978 | UnrelatedBusinessRevenueAmt |
| Exclusion | $407,259 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $475,661 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,206,193 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,795,611 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,686,672 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $10,597,852 |
| DISTRIBUTION AND TRANSM | $4,064,897 |
| CUSTOMER, ADMINISTRATIO | $2,278,043 |
| TAXES | $588,123 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,693,252 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $516,014 | BOYAmt |
| EOY | $364,603 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,246,005 | BOYAmt |
| EOY | $2,532,146 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,275,209 | BOYAmt |
| EOY | $2,622,331 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,107 | BOYAmt |
| EOY | $224,857 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $113,707,257 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,563,072 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,699,708 | BOYAmt |
| EOY | $69,144,185 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,132,587 | BOYAmt |
| EOY | $3,367,019 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,240,843 | BOYAmt |
| EOY | $18,769,638 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,269,473 | BOYAmt |
| EOY | $97,024,779 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,226,941 | BOYAmt |
| EOY | $4,402,958 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $313,773 | BOYAmt |
| EOY | $1,188,773 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,895,394 | BOYAmt |
| EOY | $51,321,575 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,163,355 | BOYAmt |
| EOY | $5,539,168 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,599,463 | BOYAmt |
| EOY | $62,452,474 | 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 | $33,715 | BOYAmt |
| EOY | $33,665 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,636,295 | BOYAmt |
| EOY | $34,538,640 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,670,010 | BOYAmt |
| EOY | $34,572,305 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,269,473 | BOYAmt |
| EOY | $97,024,779 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,650,739 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$748,444 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $941,507 | OtherCostOrOtherBasisAmt |
| Book Value | $941,507 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,742,885 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,369,511 | DepreciationAmt |
| Book Value | $7,373,374 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $97,222,933 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,193,561 | DepreciationAmt |
| Book Value | $54,029,372 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,799,932 | OtherCostOrOtherBasisAmt |
| Book Value | $6,799,932 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $69,144,185 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| MATERIALS & SUPPLIES | $1,225,632 |
| DEFERRED CHARGES | $1,921,409 |
| NCPA RESERVE FUND | $1,324,250 |
| DUE FROM AFFILIATE | $14,297,716 |
| TAXES RECEIVABLE | $631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $18,769,638 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER ADVANCES FOR CONSTRUCTION | $1,214,150 |
| DEFERRED CREDITS | $323,475 |
| POSTRETIREMENT OBLIGATIONS | $4,001,543 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,539,168 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,298,768 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,298,768 | RevenueSubtotalAmt |
| Other Revenues Not Included | $45,223 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $45,223 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,343,991 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,172,368 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,172,368 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $520,884 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $520,884 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $23,693,252 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE COOPERATIVE RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE INCOME TAX PROVISION, WHEN APPLICABLE. THERE WERE NO AMOUNTS ACCRUED IN THE CONSOLIDATED FINANCIAL STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS IN 2017 OR 2016. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES PAYMENT OF CAPITAL CREDITS |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT W MARSHALL | ||||||||||||||
| CEO / GENERAL MANAGER | $287,994 | $0 | $5,000 | $0 | $511,717 | $0 | $120,343 | $0 | $33,493 | $0 | $958,547 | $0 | $0 | $0 |
| ROBERT BINDER | ||||||||||||||
| CFO | $139,525 | $0 | $0 | $0 | $0 | $0 | $31,668 | $0 | $30,531 | $0 | $201,724 | $0 | $0 | $0 |
| WESLEY GRAY | ||||||||||||||
| ENGINEERING & OPERATIONS M | $96,904 | $0 | $0 | $0 | $83,760 | $0 | $42,766 | $0 | $20,088 | $0 | $243,518 | $0 | $0 | $0 |
| MICHAEL BROZO | ||||||||||||||
| ENERGY MANAGER | $122,654 | $0 | $0 | $0 | $24,000 | $0 | $8,499 | $0 | $4,568 | $0 | $159,721 | $0 | $0 | $0 |
| MICTHELL CARR | ||||||||||||||
| LINE WORKING FOREMAN | $139,768 | $0 | $0 | $0 | $13,929 | $0 | $39,513 | $0 | $30,920 | $0 | $224,130 | $0 | $0 | $0 |
| JASON TOW | ||||||||||||||
| LINE WORKING FOREMAN | $124,596 | $0 | $0 | $0 | $18,451 | $0 | $37,795 | $0 | $30,979 | $0 | $211,821 | $0 | $0 | $0 |
| BRYAN SHERMAN | ||||||||||||||
| PLANT OPERATOR | $131,686 | $0 | $0 | $0 | $10,441 | $0 | $37,051 | $0 | $30,753 | $0 | $209,931 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINES 4A-B | WESLEY GRAY, ENGINEERING & OPERATIONS MANAGER, RECEIVED A SEVERANCE PACKAGE VALUED AT $44,995. |
| PART I, LINES 4A-B | ROBERT MARSHALL, CEO/GENERAL MANAGER, RECEIVED $456,159 IN SATISFACTION OF A CONTRACTUAL OBLIGATION UNDER A NON-QUALIFIED DEFERRED COMPENSATION PENSION RESTORATION PLAN. THIS WAS A PASS-THROUGH PAYMENT FROM THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION AND NOT EXPENSED AS COMPENSATION FROM THE COOPERATIVE IN 2017. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERTI RANCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | ROBERTI RANCH'S OWNER IS DAVID ROBERTI, PSREC BOARD OFFICER | RelationshipDescriptionTxt |
| Transaction | $18,376 | TransactionAmt |
| Transaction | SELL SOLAR POWER: ROBERTI RANCH HAS INSTALLED A SOLAR PROJECT THAT PRODUCES THE MAJORITY OF ITS POWER. AS SOLAR POWER IS GENERATED THE KWHS ARE "BANKED." THE ACTUAL IRRIGATION PUMP USAGE IS NETTED AGAINST THE BANKED KWHS. AT THE END OF 2017, THE VALUE OF THE BANKED KWHS IS EQUIVALENT TO $18,376. THIS WAS NOT A CASH TRANSACTION BUT THE VALUE OF EXCESS POWER SOLD TO THE COOPERATIVE. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE R PART V LINE 2A | THE TRANSACTIONS REPORTED ON SCHEDULE R ARE VALUED BASED ON THEIR CASH VALUE. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED DURING 2017 TO REORGANIZE THE GEOGRAPHY OF THE DIRECTORATE DISTRICTS. FIVE OF THE SEVEN DISTRICTS WERE UPDATED, INCLUDING THE REMOVAL OF THE VINTON AND CHILCOOT AREAS AND THE ADDITION OF THE BLAIRSDEN AND LAKE DAVIS AREAS. |
| FORM 990, PART VI, SECTION A, LINE 6 | A MEMBER IS AN INDIVIDUAL WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, OR RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | LIMITED TO APPROVING ANY CHANGES MADE TO THE BY-LAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING OF THE FINAL DOCUMENT. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE DIRECTORS, GENERAL MANAGER, AND ALL EMPLOYEES. THE EXECUTIVE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR REVIEWING ALL POLICY INTERPRETATIONS OR VIOLATIONS. |
| FORM 990, PART VI, SECTION B, LINE 15 | ANNUALLY, THE COMPENSATION OF ALL MANAGEMENT EMPLOYEES IS REVIEWED AND COMPARED WITH AN ANNUAL COMPENSATION SURVEY OF ELECTRIC COOPERATIVES. THIS REPORT IS PREPARED BY AN INDEPENDENT THIRD PARTY. |
| FORM 990, PART VI, SECTION C, LINE 19 | EACH COOPERATIVE MEMBER IS PROVIDED A "NEW MEMBER HANDBOOK AND BYLAWS" WHICH ADDRESS THE GOVERNING DOCUMENTS. THE BYLAWS ALSO REQUIRE A REPORT AT THE ANNUAL MEETING ON THE FINANCIAL CONDITION OF THE COMPANY. CONDENSED FINANCIAL STATEMENTS FROM YEAR-END ARE PRINTED IN THE RURALITE MAGAZINE, AND COMPLETE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, SECTION A | THE COMPENSATION INFORMATION FOR THE DIRECTORS, GENERAL MANAGER, CFO, AND COO REPRESENTS TOTAL COMPENSATION PAID BY THE COOPERATIVE AND REPORTED ON W-2S AND 1099S. A SUBSTANTIAL AMOUNT OF COMPENSATION HAS BEEN CHARGED TO AND RECORDED ON THE BOOKS OF THE SUBSIDIARY OPERATION, PLUMAS SIERRA TELECOMMUNICATIONS. |
| FORM 990, PART XI, LINE 9: | NET EQUITY LOSS IN SUBSIDIARY -803,097. INCREASE/(DECREASE) IN MEMBERSHIPS -50. CHANGE IN ACCUMULATED OTHER COMPREHENSIVE INCOME/(LOSS) 54,700. OTHER MISCELLANEOUS DIFFERENCES 3. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMAS-SIERRA TELECOMMUNICATIONS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HIGHWAY 70 SUITE B | AddressLine1Txt |
| City | PORTOLA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 961227064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 943062694 | EIN |
| Primary Activities | INTERNET ACCESS | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $4,279,092 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $29,290,784 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| A | $392,005 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| D | $898,016 | GENERAL LEDGER |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| N | $259,170 | INTERFUND, MSA |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| O | $532,027 | LABOR REPORTS |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| P | $110,200 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| Q | $73,392 | INTERFUND RECONCILIATION |