DELTA-MONTROSE ELECTRIC ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- DELTA-MONTROSE ELECTRIC ASSOCIATION (EIN 84-0185658)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-15
- IRS object ID
- 201813199349314136
- 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 | 2018-11-15T15:21:50-06:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | 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 | 840185658 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELTA MONTROSE ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DELT | BusinessNameControlTxt |
| Phone | 9702494572 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81402 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JASEN BRONEC | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 9702494572 | PhoneNum |
| Signature | 2018-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM M MILLER | PreparerPersonNm |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2018-11-12 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.182.80.152 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-12 | IPDt |
| IP Tm | 18:05:22 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | B203D40F61B6B7195294B4E759D44885CEF08510 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 587A88673713A033F58E04FDF6801CBB1F7DD2F2 | 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 | JASEN BRONEC | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $69,513,543 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.DMEA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | WE ENERGIZE AND SERVE OUR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 112 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $544,558 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $65,621,598 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $68,195,769 | CYProgramServiceRevenueAmt |
| PY Investment Income | $527,486 | PYInvestmentIncomeAmt |
| CY Investment Income | $438,975 | CYInvestmentIncomeAmt |
| PY Other Revenue | $524,381 | PYOtherRevenueAmt |
| CY Other Revenue | $745,036 | CYOtherRevenueAmt |
| PY Total Revenue | $66,673,465 | PYTotalRevenueAmt |
| CY Total Revenue | $69,379,780 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $602 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,994 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $431,456 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $220,770 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,681,309 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,966,610 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $55,769,260 | PYOtherExpensesAmt |
| CY Other Expenses | $57,102,522 | CYOtherExpensesAmt |
| PY Total Expenses | $64,882,627 | PYTotalExpensesAmt |
| CY Total Expenses | $66,292,896 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,790,838 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,086,884 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $187,073,409 | TotalAssetsBOYAmt |
| Total Assets EOY | $207,651,183 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $89,273,036 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $107,723,135 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $97,800,373 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $99,928,048 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE ENERGIZE AND SERVE OUR COMMUNITIES BY ENSURING THE SAFETY OF MEMBERS/EMPLOYEES; PROVIDING COMPETITIVE RATES WITH QUALITY SERVICE AND RELIABILITY; MAXIMIZING EFFICIENCIES; PROMOTING LOCAL ECONOMIC DEVELOPMENT; BEING NIMBLE AS WE INVESTIGATE AND PURSUE ENERGY OPTIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SALE OF ELECTRIC POWER TO MEMBERS - 33,239 ACTIVE SERVICES WERE PROVIDED POWER AT YEAR END AT COST ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | 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 | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 99 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 112 | 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 | $66,458,046 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $3,752,986 | 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 | 0 | 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WADE PYNES VP FINANCE & HR | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9702494572 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11925 6300 ROAD | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WILLIAM PATTERSON | ||||||||
| PRESIDENT | 8.00 | Yes (X) | Yes (X) | $14,625 | $0 | $0 | ||
| MARK ECKHART | ||||||||
| VICE PRESIDENT | 6.00 | Yes (X) | Yes (X) | $13,325 | $0 | $0 | ||
| BRADLEY R HARDING | ||||||||
| SECRETARY | 4.00 | Yes (X) | Yes (X) | $11,550 | $0 | $0 | ||
| MARSHALL COLLINS | ||||||||
| ASST. SECRETARY | 4.00 | Yes (X) | Yes (X) | $11,825 | $0 | $0 | ||
| TONY PRENDERGAST | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $12,325 | $0 | $0 | |||
| DAMON LLOCKHART | ||||||||
| DIRECTOR | 20.00 | Yes (X) | $7,650 | $0 | $0 | |||
| KYLE MARTINEZ | ||||||||
| DIRECTOR | 8.00 | Yes (X) | $16,275 | $0 | $0 | |||
| JAMES ELDER | ||||||||
| DIRECTOR | 11.00 | Yes (X) | $13,175 | $0 | $0 | |||
| JOHN GAVAN | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $12,375 | $0 | $0 | |||
| TERRY BROWN | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $6,000 | $0 | $0 | |||
| JASEN BRONEC | ||||||||
| CEO | 40.00 | Yes (X) | $241,381 | $40,002 | $112,696 | 20.00 | ||
| COREY THURLOW | ||||||||
| VP FINANCE & ACCOUNTING (JAN - JUNE) | 45.00 | Yes (X) | $89,942 | $7,212 | $9,161 | 10.00 | ||
| WADE PYNES | ||||||||
| VP FINANCE & HR | 60.00 | Yes (X) | $61,135 | $0 | $11,869 | |||
| STEVEN METHENY | ||||||||
| VP POWER SUPPLY | 45.00 | Yes (X) | $159,040 | $0 | $70,701 | |||
| KENT DAVENPORT | ||||||||
| VP ENGINEERING | 45.00 | Yes (X) | $154,351 | $0 | $102,326 | |||
| DOUGLAS COX | ||||||||
| VP OPERATIONS | 45.00 | Yes (X) | $136,899 | $0 | $84,309 | |||
| VIRGINIA HARMAN | ||||||||
| VP MEMBER SERVICES & HR | 45.00 | Yes (X) | $140,942 | $26,539 | $42,270 | 10.00 | ||
| JOHN MONDAY | ||||||||
| VP BROADBAND | 40.00 | Yes (X) | $144,096 | $0 | $27,749 | |||
| SHELBY BEAR | ||||||||
| SYSTEM DESIGN SUPERVISOR | 43.00 | $123,705 | $0 | $37,998 | Yes (X) | |||
| DARWIN CLARK | ||||||||
| LINE SVC TRUCK | 47.00 | $123,787 | $0 | $44,849 | Yes (X) | |||
| CODY MANGANELLO | ||||||||
| LINE FOREMEN | 44.00 | $120,854 | $0 | $23,358 | Yes (X) | |||
| NATHAN PUDERBAUGH | ||||||||
| LINE SVC TRUCK | 46.00 | $122,025 | $0 | $37,164 | Yes (X) | |||
| LARRY DONATHAN | ||||||||
| FOREMAN | 45.00 | $120,598 | $0 | $36,648 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,857,880 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $73,753 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $641,098 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 36 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| OUTBACK POWER COMPANY | |||||
| PO BOX 725 | HAVRE | MT | 595010725 | FIBER CONSTRUCTION | $12,181,113 |
| DEL-MONT CONSULTANTS INC | |||||
| 125 COLORADO AVE | MONTROSE | CO | 81401 | ENGINEERING SERVICES | $916,256 |
| ASPLUNDH TREE EXPERT CO | |||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 606771007 | TREE TRIMMING | $563,621 |
| LIGHTWORKS FIBER & CONSULTING LLC | |||||
| PO BOX 193 | HOTCHKISS | CO | 81419 | FIBER CONSTRUCTION | $428,759 |
| EXPONENTIAL ENGINEERING COINC | |||||
| 2950 E HARMONY RD 265 | FORT COLLINS | CO | 80528 | ENGINEERING SERVICES | $369,942 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALES OF ELECTRICITY | 221000 | $63,675,782 | $63,675,782 |
| PATRONAGE DIVIDENDS | 221000 | $2,715,537 | $2,715,537 |
| SERVICE FEES | 221000 | $1,142,695 | $1,142,695 |
| RENEWABLE ENERGY CREDITS | 221000 | $546,858 | $546,858 |
| ELECTRIC WHEELING | 221000 | $51,610 | $51,610 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,287 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $63,287 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $68,195,769 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $531,468 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $151,099 | UnrelatedBusinessRevenueAmt |
| Exclusion | $380,369 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $41,270 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $133,763 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$92,493 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$92,493 | TotalRevenueColumnAmt |
| Exclusion | -$92,493 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| DISPATCHING REVENUE | 517000 | $393,459 | $393,459 | |
| POLE ATTACHMENT INCOME | 221000 | $351,577 | $351,577 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $745,036 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,379,780 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $68,195,769 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $544,558 | UnrelatedBusinessRevenueAmt |
| Exclusion | $639,453 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,994 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,770 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,707,992 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,195,577 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $503,974 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,053,026 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $506,041 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,632,163 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,592,373 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $41,435,419 |
| ADMIN & GENERAL EXPENSE | $2,902,646 |
| DISTRIBUTION EXPENSE | $1,379,995 |
| CONSUMER EXPENSE | $810,782 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,349,144 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,292,896 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,699,821 | BOYAmt |
| EOY | $7,258,934 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,190,000 | BOYAmt |
| EOY | $3,761,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,850,711 | BOYAmt |
| EOY | $13,567,092 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,304 | BOYAmt |
| EOY | $169,280 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,715,012 | BOYAmt |
| EOY | $3,651,870 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,116,219 | BOYAmt |
| EOY | $4,976,255 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $194,631,759 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $77,668,389 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,547,240 | BOYAmt |
| EOY | $116,963,370 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$39,205 | BOYAmt |
| EOY | -$1,105,023 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,035,923 | BOYAmt |
| EOY | $52,199,265 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,770,384 | BOYAmt |
| EOY | $6,209,140 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,073,409 | BOYAmt |
| EOY | $207,651,183 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,603,155 | BOYAmt |
| EOY | $8,315,445 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,366 | BOYAmt |
| EOY | $472,772 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,806,901 | BOYAmt |
| EOY | $89,948,401 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,606,614 | BOYAmt |
| EOY | $8,986,517 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,273,036 | BOYAmt |
| EOY | $107,723,135 | 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 | $97,800,373 | BOYAmt |
| EOY | $99,928,048 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,800,373 | BOYAmt |
| EOY | $99,928,048 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,073,409 | BOYAmt |
| EOY | $207,651,183 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,086,884 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$959,209 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,960,073 | OtherCostOrOtherBasisAmt |
| Book Value | $1,960,073 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,058,979 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,694,858 | DepreciationAmt |
| Book Value | $9,364,121 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $172,103,198 | OtherCostOrOtherBasisAmt |
| Depreciation | $75,973,531 | DepreciationAmt |
| Book Value | $96,129,667 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,509,509 | OtherCostOrOtherBasisAmt |
| Book Value | $9,509,509 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $116,963,370 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CAPITAL TERM CERTIFICATES | $1,618,539 | C |
| PATRONAGE CAPITAL - CFC | $559,795 | C |
| PATRONAGE CAPITAL - FEDERATED INSURANCE | $348,965 | C |
| PATRONAGE CAPITAL - NISC | $211,167 | C |
| PATRONAGE CAPITAL - TSG&T | $48,300,830 | C |
| PATRONAGE CAPITAL - WUESC | $1,078,576 | C |
| PATRONAGE CAPITAL - OTHER | $80,393 | C |
| MEMBERSHIPS - ASSOCIATED CO-OPS | $1,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $52,199,265 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| CUSTOMER ENERGY PRE-PAYMENTS | $233,000 |
| ACCUMULATED PROVISION FOR RETIREMENT SICK LEAVE | $187,434 |
| ACCRUED OPERATING TAXES | $855,780 |
| REGULATORY LIABILITY | $5,000,000 |
| ACCUMULATED PROVISION FOR PENSION AND BENEFITS | $163,261 |
| DEFERRED CREDITS | $2,547,042 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,986,517 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | PURSUANT TO THE BYLAWS OF THE COOPERATIVE, A PATRON IS DEEMED TO HAVE CONTRIBUTED HIS/HER/ITS PATRONAGE CAPITAL RETIREMENT IF THE RESPECTIVE CHECK OR OTHER FORM OF PAYMENT HAS BEEN UNCLAIMED FOR A PERIOD OF FIVE YEARS AND SIX MONTHS AND FOR WHICH PROPER NOTIFICATION TO THE PATRON HAS BEEN MADE. SUCH UNCLAIMED PATRONAGE CAPITAL RETIREMENTS ARE USED TO ESTABLISH A FUND FOR EDUCATIONAL, CHARITABLE, ALTERNATIVE OR ENERGY PURPOSES AND FOR OTHER ACTIVITIES APPROVED BY THE BOARD OF DIRECTORS THAT WILL BENEFIT THE COOPERATIVE'S SERVICE TERRITORY. THE APPLICABLE BOARD POLICY PROVIDES SPECIFIC GUIDANCE REGARDING THE ELIGIBLE GRANTS AND SCHOLARSHIPS. |
| PART X, LINE 2: | THE ASSOCIATION HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE ASSOCIATION IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE ASSOCIATION DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE OR APPLICABLE STATE TAXING AUTHORITY AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. |
| PART IX: | THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5% OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY, IN ACCORDANCE WITH IRS INSTRUCTIONS, SCHEDULE D, PART IX HAS BEEN LEFT BLANK. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (10 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JASEN BRONEC | ||||||||||||||
| CEO | $198,425 | $40,002 | $10,000 | $0 | $32,956 | $0 | $84,493 | $0 | $28,203 | $0 | $354,077 | $40,002 | $0 | $0 |
| STEVEN METHENY | ||||||||||||||
| VP POWER SUPPLY | $142,839 | $0 | $5,400 | $0 | $10,801 | $0 | $44,349 | $0 | $26,352 | $0 | $229,741 | $0 | $0 | $0 |
| KENT DAVENPORT | ||||||||||||||
| VP ENGINEERING | $138,389 | $0 | $5,400 | $0 | $10,562 | $0 | $73,628 | $0 | $28,698 | $0 | $256,677 | $0 | $0 | $0 |
| DOUGLAS COX | ||||||||||||||
| VP OPERATIONS | $132,766 | $0 | $0 | $0 | $4,133 | $0 | $61,628 | $0 | $22,681 | $0 | $221,208 | $0 | $0 | $0 |
| VIRGINIA HARMAN | ||||||||||||||
| VP MEMBER SERVICES & HR | $134,145 | $26,539 | $5,400 | $0 | $1,397 | $0 | $17,663 | $0 | $24,607 | $0 | $183,212 | $26,539 | $0 | $0 |
| JOHN MONDAY | ||||||||||||||
| VP BROADBAND | $122,096 | $0 | $4,500 | $0 | $17,500 | $0 | $8,790 | $0 | $18,959 | $0 | $171,845 | $0 | $0 | $0 |
| SHELBY BEAR | ||||||||||||||
| SYSTEM DESIGN SUPERVISOR | $111,494 | $0 | $5,600 | $0 | $6,611 | $0 | $37,056 | $0 | $942 | $0 | $161,703 | $0 | $0 | $0 |
| DARWIN CLARK | ||||||||||||||
| LINE SVC TRUCK | $119,174 | $0 | $2,189 | $0 | $2,424 | $0 | $29,756 | $0 | $15,093 | $0 | $168,636 | $0 | $0 | $0 |
| NATHAN PUDERBAUGH | ||||||||||||||
| LINE SVC TRUCK | $113,252 | $0 | $2,189 | $0 | $6,584 | $0 | $22,071 | $0 | $15,093 | $0 | $159,189 | $0 | $0 | $0 |
| LARRY DONATHAN | ||||||||||||||
| FOREMAN | $117,153 | $0 | $2,189 | $0 | $1,256 | $0 | $21,495 | $0 | $15,153 | $0 | $157,246 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, COLUMN C: | FormAndLineReferenceDesc |
| Explanation | INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE, YEARS OF SERVICE AND THE CURRENT INTEREST RATE ENVIRONMENT. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. JASEN BRONEC: TOTAL REPORTED IN COLUMN C $ 84,493 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (84,493) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 37,413 EXPENSE TO THE COOPERATIVE $ 37,413 STEVEN METHENY: TOTAL REPORTED IN COLUMN C $ 44,349 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (44,349) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 27,139 EXPENSE TO THE COOPERATIVE $ 27,139 KENT DAVENPORT: TOTAL REPORTED IN COLUMN C $ 73,628 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (73,628) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 26,501 EXPENSE TO THE COOPERATIVE $ 26,501 DOUGLAS COX: TOTAL REPORTED IN COLUMN C $ 61,628 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (61,628) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 24,468 EXPENSE TO THE COOPERATIVE $ 24,468 VIRGINIA HARMAN: TOTAL REPORTED IN COLUMN C $ 17,663 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (17,663) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 23,450 EXPENSE TO THE COOPERATIVE $ 23,450 SHELBY BEAR: TOTAL REPORTED IN COLUMN C $ 37,056 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (37,056) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 19,963 EXPENSE TO THE COOPERATIVE $ 19,963 DARWIN CLARK: TOTAL REPORTED IN COLUMN C $ 29,756 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (29,756) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 15,397 EXPENSE TO THE COOPERATIVE $ 15,397 NATHAN PUDERBAUGH: TOTAL REPORTED IN COLUMN C $ 22,071 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (22,071) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 15,397 EXPENSE TO THE COOPERATIVE $ 15,397 LARRY DONATHAN: TOTAL REPORTED IN COLUMN C $ 21,495 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (21,495) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN 16,619 EXPENSE TO THE COOPERATIVE $ 16,619 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 5: | THE NUMBER OF EMPLOYEES REPORTED ON LINE 5 REPRESENTS THE NUMBER OF W-2'S ISSUED BY THE COOPERATIVE AND NOT NECESSARILY THE NUMBER OF EMPLOYEES NORMALLY EMPLOYED BY THE COOPERATIVE AND REPORTED TO RUS. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE COOPERATIVE VOTE TO ELECT THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE. 1. DISSOLUTION/LIQUIDATION OF THE COOPERATIVE 2. MERGER OR CONSOLIDATION OF THE COOPERATIVE WITH ANOTHER ORGANIZATION 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS 4. AMENDMENT TO THE ARTICLES OF INCORPORATION |
| FORM 990, PART VI, SECTION A, LINE 8B | THE COOPERATIVE HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, AND PURSUANT TO FORM 990 INSTRUCTIONS, THE QUESTION HAS BEEN ANSWERED "NO". |
| FORM 990, PART VI, SECTION B, LINE 11B | MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION AND REVIEW PRIOR TO FILING. THE DISCUSSION AND REVIEW WAS PERFORMED AT THE BOARD MEETING IMMEDIATELY BEFORE FILING THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS CONDUCT AN ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY, AND OBTAINS THE SIGNATURE OF EACH BOARD MEMBER ACKNOWLEDGING THE REVIEW OF THE POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS USE A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE CEO. THE SURVEY SHOWS COMPARATIVE SALARIES FOR CEOS FROM COOPERATIVES LOCATED IN COLORADO AND THE NATION. THE MANAGEMENT COMPENSATION PLAN IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD AND THE CEO USE A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS. THE SURVEY INCLUDES SALARIES FROM SIMILAR COOPERATIVES THROUGHOUT COLORADO AND THE NATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COOPERATIVE WILL PROVIDE A COMPLETE COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. THIS IS DONE IN COMPLIANCE WITH BOARD POLICY 10, SECTIONS 1-4. ANNUALLY THE COOPERATIVE PROVIDES A COPY OF THE AUDITED BALANCE SHEET AND INCOME STATEMENT TO THE MEMBERS OF THE COOPERATIVE WITH THE ANNUAL REPORT. FINALLY, THE COOPERATIVE'S BYLAWS AND FINANCIAL STATEMENTS CAN BE FOUND ON THEIR WEBSITE, WWW.DMEA.COM. |
| FORM 990, PART VII, COLUMN F: | IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE COOPERATIVE PARTICIPATES IN A MULTI-EMPLOYER DEFINED BENEFIT PLAN. CONTRIBUTIONS TO THIS PLAN ARE BASED ON THE FULL FUNDING LIMITATION OF SUCH PLAN. EMPLOYER CONTRIBUTIONS ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING OFFICERS AND HIGHLY COMPENSATED EMPLOYEES, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE COOPERATIVE ALSO PROVIDES HEALTH AND LIFE INSURANCE TO ALL EMPLOYEES, INCLUDING OFFICERS, THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) IS COMPRISED OF THE ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN AND THE INSURANCE PREMIUMS PAID FOR THE BENEFIT OF THE OFFICERS AND HIGHLY COMPENSATED EMPLOYEES. |
| FORM 990, PART VIII, LINE 2B: | PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE COOPERATIVE TO ITS MEMBERS. |
| FORM 990, PART IX: | THE ACCOUNTING RECORDS OF THE ASSOCIATION ARE MAINTAINED IN ACCORDANCE WITH THE RURAL UTILITIES SERVICE (RUS) UNIFORM SYSTEM OF ACCOUNTS (USOA) PRESCRIBED FOR RUS ELECTRIC BORROWERS. THE USOA DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1 - 23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1 - 23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE USOA. |
| FORM 990, PART IX, LINES 5-7: | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 6,903,569 LESS: DIRECTOR FEES REPORTED ON FORM 1099-MISC (119,125) LESS: EMPLOYEE OFFICER BENEFITS REPORTED ON LINE 5 (461,081) PLUS: SALARIES & WAGES ALLOCATED TO NONOPERATING MARGINS 62,753 PLUS: SALARIES & WAGES CAPITALIZED DIRECTLY TO PLANT 1,500,362 PLUS: SALARIES & WAGES CAPITALIZED/EXPENSED INDIRECTLY THROUGH CLEARING & OTHER ACCOUNTS 1,070,044 TOTAL WAGES ACCRUED AND/OR PAID $ 8,956,522 |
| FORM 990, PART IX, LINE 24: | ADMINISTRATIVE AND GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: ADMINISTRATIVE & GENERAL $ 2,030,432 OFFICE SUPPLIES 1,812,174 OUTSIDE SERVICES 257,139 INSURANCES & DAMAGES 76,243 MISCELLANEOUS GENERAL 60,000 DIRECTORS 158,188 ADVERTISING 27,639 PENSION & BENEFITS 71,880 MAINTENANCE OF GENERAL PLANT 630,631 INFORMATION TECHNOLOGY 521,861 DUPLICATE CHARGES (CREDIT) (125,065) TOTAL ADMIN & GENERAL EXP PER FINANCIAL STATEMENTS $ 5,521,122 LESS: RECLASS OF DIRECTOR FEES TO PART IX, LINE 5 (119,125) LESS: RECLASS OF LABOR TO PART IX, LINES 5 & 7 (1,786,304) LESS: RECLASS OF BENEFITS TO PART IX, LINES 8-10 (713,047) TOTAL ADMIN & GENERAL EXPENSE PER FORM 990, PART IX $ 2,902,646 |
| FORM 990, PART IX, LINE 24E: | OTHER EXPENSES IS COMPRISED OF THE FOLLOWING: ECONOMIC DEVELOPMENT $ 10,000 OTHER DEDUCTIONS 65,992 SALES 52,386 TRANSMISSION 390,431 DISPATCHING 429,389 TAXES 620,418 GEOTHERMAL AND HYDRO 714,248 INTEREST PENALITIES 40 ABANDONMENT LOSS 66,240 TOTAL OTHER EXPENSES PER FORM 990, LINE 24E $ 2,349,144 |
| FORM 990, PART IX, LINE 4: | PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS (HEREINAFTER REFERRED TO AS "PATRONS") SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. THE COOPERATIVE'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS PATRONS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE COOPERATIVE OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS PATRONS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR PATRONS, AND (3) IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE COOPERATIVE'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE COOPERATIVE'S BYLAWS. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE PATRONS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE COOPERATIVE FOR THE 2017 CALENDAR YEAR. BECAUSE PATRONAGE DIVIDENDS ARE THE PROCESS BY WHICH THE COOPERATIVE OPERATES AT COST WITH ITS PATRONS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE COOPERATIVE HAS REPORTED SUCH AMOUNTS AS AN EXPENSE FOR FORM 990 REPORTING. PATRONAGE DIVIDENDS ARE NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, HOWEVER. |
| FORM 990, PART IX, LINE 1: | ALL GRANTS, SPONSORSHIPS AND/OR DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA, AND ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. EACH GRANT, SPONSORSHIP AND/OR DONATION MADE DURING THE YEAR WAS BELOW THE REPORTING THRESHOLD OF SCHEDULE I, PART II. |
| FORM 990, PART XI, LINE 9: | PATRONAGE CAPITAL ASSIGNABLE 220,770. PATRONAGE CAPITAL RETIRED - TOTAL -190,912. PATRONAGE CAPITAL RETIRED - DISCOUNT 76,751. EQUITY METHOD INCOME (LOSS) -1,065,818. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DMEA UTILITIES SERVICES LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1Txt |
| City | MONTROSE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841556992 | EIN |
| Primary Activities | ALTERNATIVE ENERGY AND BROADBAND INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELTA MONTROSE ELECTRIC ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $1,151,318 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $7,391,829 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | 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 | 0 | 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 | 0 | 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 (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| DMEA UTILITIES SERVICES LLC | ||
| A | $151,099 | LINE OF CREDIT |
| DMEA UTILITIES SERVICES LLC | ||
| O | $676,268 | LABOR DISTRIBUTION |
| DMEA UTILITIES SERVICES LLC | ||
| P | N/A - LESS THAN $50,000 | |
| DMEA UTILITIES SERVICES LLC | ||
| Q | $4,697,072 | INVOICES AND WORKORDERS |