BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION (EIN 63-0023263)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-07-13
- IRS object ID
- 201801949349300315
- 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 | 2018-07-13T08:59:33-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 631035228 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jackson Thornton & Co PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 96 | AddressLine1Txt |
| City | Montgomery | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36101 | 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 | 630023263 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Black Warrior Electric Membership | BusinessNameLine1Txt |
| Business Name Line2 | Corporation | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLAC | BusinessNameControlTxt |
| Phone | 3342890845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 779 | AddressLine1Txt |
| City | Demopolis | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36732 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Daryl L Jones | PersonNm |
| Person Title | Manager | PersonTitleTxt |
| Phone | 3342890845 | PhoneNum |
| Signature | 2018-07-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Patrick Cooper | PreparerPersonNm |
| PTIN | P00856177 | PTIN |
| Phone | 3348347660 | PhoneNum |
| Preparation | 2018-07-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Daryl L Jones | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 779 | AddressLine1Txt |
| City | Demopolis | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36732 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,908,896 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.blackwarrioremc.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | To provide electric service to cooperative members in West Alabama at the lowest cost consistent with sound economy and good management. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | 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 | $43,508,880 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $41,228,750 | CYProgramServiceRevenueAmt |
| PY Investment Income | $66,578 | PYInvestmentIncomeAmt |
| CY Investment Income | $54,568 | CYInvestmentIncomeAmt |
| PY Other Revenue | $353,315 | PYOtherRevenueAmt |
| CY Other Revenue | $367,625 | CYOtherRevenueAmt |
| PY Total Revenue | $43,928,773 | PYTotalRevenueAmt |
| CY Total Revenue | $41,650,943 | 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 | $446,015 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $430,910 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $45,096,335 | PYOtherExpensesAmt |
| CY Other Expenses | $42,043,483 | CYOtherExpensesAmt |
| PY Total Expenses | $45,542,350 | PYTotalExpensesAmt |
| CY Total Expenses | $42,474,393 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,613,577 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$823,450 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $76,116,473 | TotalAssetsBOYAmt |
| Total Assets EOY | $75,223,330 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $14,403,511 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,865,156 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $61,712,962 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $60,358,174 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The aim of Black Warrior Electric Membership Corporation is to make electric energy available to its members at the lowest cost consistent with sound economy and good management. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Utilizing 6,796 miles of electric distribution lines, Black Warrior Electric Membership Corporation provided 367,409,638 Kilowatt Hours of electric energy to approximately 18,300 residential, commercial, and industrial members in West-Central Alabama. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| 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 |
| Members And Shr Gross Income | $41,209,295 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $49,061 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 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 | Daryl Jones | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3342890845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1410 HWY 43 South | AddressLine1Txt |
| City | Demopolis | CityNm |
| State Abbreviation | AL | StateAbbreviationCd |
| ZIP | 36732 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Terry Barr | |||||||
| Trustee-President | 4.00 | Yes (X) | $6,300 | $0 | $0 | ||
| Arthur R Taylor Jr | |||||||
| Trustee-Vice President | 4.00 | Yes (X) | $6,300 | $0 | $0 | ||
| Peter Michael Reynolds Jr | |||||||
| Trustee-Secretary | 6.00 | Yes (X) | $8,100 | $0 | $0 | ||
| William Rankin | |||||||
| Trustee | 4.00 | Yes (X) | $6,300 | $0 | $0 | ||
| Ottice Russelle | |||||||
| Trustee | 4.00 | Yes (X) | $4,500 | $0 | $0 | ||
| Randy Hollingsworth | |||||||
| Trustee | 6.00 | Yes (X) | $6,300 | $0 | $0 | ||
| Irvin Eatman | |||||||
| Trustee | 6.00 | Yes (X) | $8,100 | $0 | $0 | ||
| John E Lanier | |||||||
| Trustee | 4.00 | Yes (X) | $6,750 | $0 | $0 | ||
| Clyde Fields | |||||||
| Trustee | 4.00 | Yes (X) | $6,750 | $0 | $0 | ||
| Daryl L Jones | |||||||
| Manager | 56.00 | $162,938 | $0 | $56,644 | Yes (X) | ||
| Dawn G Quarles | |||||||
| Office Manager | 48.00 | $100,843 | $0 | $60,766 | Yes (X) | ||
| William Oglesby | |||||||
| District Manager | 40.00 | $115,836 | $0 | $57,865 | Yes (X) | ||
| Phillip Tyson | |||||||
| Lineman | 50.00 | $132,366 | $0 | $39,121 | Yes (X) | ||
| Emmett Solomon | |||||||
| District Manager | 40.00 | $115,977 | $0 | $32,880 | Yes (X) | ||
| William Landrum | |||||||
| District Manager | 40.00 | $116,674 | $0 | $80,645 | Yes (X) | ||
| Dewey Webb | |||||||
| Lineman | 50.00 | $135,273 | $0 | $25,884 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $939,307 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $353,805 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 21 | 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 |
|---|---|---|---|---|---|
| Southern Clearing LLC | |||||
| PO Box 425 | Butler | AL | 36904 | Right of Way Services | $2,262,736 |
| Harper Electric Construction Company In | |||||
| PO Box 698 | Andalusia | AL | 36420 | Line Contractor | $973,401 |
| John P Utsey Jr Contractor | |||||
| PO Box 457 | Butler | AL | 36904 | Right of Way Services | $614,153 |
| Jackson Thornton | |||||
| PO Box 96 | Montgomery | AL | 36101 | Accounting | $268,594 |
| Stewart Engineering Inc | |||||
| PO Box 2233 | Anniston | AL | 36202 | Engineering | $143,635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sales of Electricity | 221000 | $41,209,295 | $41,209,295 |
| Patronage Allocations | 221000 | $19,455 | $19,455 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $41,228,750 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,606 | TotalRevenueColumnAmt |
| Exclusion | $29,606 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $367,625 | 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 | $367,625 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $367,625 | TotalRevenueColumnAmt |
| Exclusion | $367,625 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $282,915 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $257,953 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $24,962 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,962 | TotalRevenueColumnAmt |
| Exclusion | $24,962 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,650,943 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $41,228,750 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $422,193 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,910 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,793 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,553,641 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of Power | $24,468,273 |
| Distribution - Maintena | $6,375,496 |
| Admin & Gen Expense | $3,705,871 |
| Distribution - Operatio | $1,655,542 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,188,867 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,474,393 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,653,387 | BOYAmt |
| EOY | $4,942,548 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,400,000 | BOYAmt |
| EOY | $2,400,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,536,980 | BOYAmt |
| EOY | $7,127,948 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $490,841 | BOYAmt |
| EOY | $629,519 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,773 | BOYAmt |
| EOY | $361,102 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $113,974,645 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $54,460,887 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,448,145 | BOYAmt |
| EOY | $59,513,758 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $233,347 | BOYAmt |
| EOY | $248,455 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,116,473 | BOYAmt |
| EOY | $75,223,330 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,607,152 | BOYAmt |
| EOY | $7,738,609 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,796,359 | BOYAmt |
| EOY | $7,126,547 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,403,511 | BOYAmt |
| EOY | $14,865,156 | 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 | $133,620 | BOYAmt |
| EOY | $134,510 | 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 | $61,579,342 | BOYAmt |
| EOY | $60,223,664 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,712,962 | BOYAmt |
| EOY | $60,358,174 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,116,473 | BOYAmt |
| EOY | $75,223,330 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$823,450 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$531,338 | 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 | $554,191 | OtherCostOrOtherBasisAmt |
| Book Value | $554,191 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,901,393 | OtherCostOrOtherBasisAmt |
| Depreciation | $884,550 | DepreciationAmt |
| Book Value | $1,016,843 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $111,519,061 | OtherCostOrOtherBasisAmt |
| Depreciation | $53,576,337 | DepreciationAmt |
| Book Value | $57,942,724 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $59,513,758 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Consumer Deposits | $2,526,454 |
| Pension Benefit Obligation | $4,600,093 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,126,547 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $41,650,943 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $41,650,943 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,650,943 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $42,474,393 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $42,474,393 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $42,474,393 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Income taxes - Black Warrior Electric Membership Corporation is a Corporation and is exempt from income tax under Internal Revenue Code Section 501(c)(12). Management has evaluated the Corporation's tax positions and concluded that the Corporation had taken no uncertain tax positions that require adjustment to the financial statements. | ExplanationTxt |
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 (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Daryl L Jones | ||||||||||||||
| Manager | $162,938 | $0 | $0 | $0 | $0 | $0 | $39,423 | $0 | $17,221 | $0 | $219,582 | $0 | $0 | $0 |
| Dawn G Quarles | ||||||||||||||
| Office Manager | $100,843 | $0 | $0 | $0 | $0 | $0 | $54,781 | $0 | $5,985 | $0 | $161,609 | $0 | $0 | $0 |
| William Oglesby | ||||||||||||||
| District Manager | $115,836 | $0 | $0 | $0 | $0 | $0 | $40,897 | $0 | $16,968 | $0 | $173,701 | $0 | $0 | $0 |
| Phillip Tyson | ||||||||||||||
| Lineman | $132,366 | $0 | $0 | $0 | $0 | $0 | $22,508 | $0 | $16,613 | $0 | $171,487 | $0 | $0 | $0 |
| William Landrum | ||||||||||||||
| District Manager | $116,674 | $0 | $0 | $0 | $0 | $0 | $63,660 | $0 | $16,985 | $0 | $197,319 | $0 | $0 | $0 |
| Dewey Webb | ||||||||||||||
| Lineman | $135,273 | $0 | $0 | $0 | $0 | $0 | $20,164 | $0 | $5,720 | $0 | $161,157 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Black Warrior Electric Membership Corporation is organized as a not-for-profit membership corporation whose members have identical voting rights and are assigned margins in accordance with the cooperative's bylaws. |
| Form 990, Part VI, Section A, line 7a | Black Warrior Electric Membership Corporation's bylaws provide that its Board of Trustees is to be elected by the members of the Cooperative at a meeting of members if the bylaw quorum requirement that 5% of the members register their attendance at the annual meeting is met. |
| Form 990, Part VI, Section A, line 7b | The membership must approve decisions that involve substantial transfers of cooperative assets, amendments to the cooperative's bylaws, as well as other decisions requiring approval of the membership by law, the articles of incorporation, and/or the cooperative's bylaws. |
| Form 990, Part VI, Section B, line 11b | The Manager and accounting staff review the Form 990. The Form 990 is then distributed to each Trustee at the monthly meeting prior to filing with the Internal Revenue Service. The Board of Trustees then reviews and approves the Form 990 before it is filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Each year, members of the organization's governing body are required to disclose any conflicts of interest on a questionnaire. |
| Form 990, Part VI, Section B, line 15 | The organization participates in a statewide salary and benefit survey among the rural cooperatives. The results of the survey are presented by management annually to the organization's governing body for review and salary adjustments. This process is reflected in the minutes of the Board of Trustees' meeting. |
| Form 990, Part VI, Section C, line 19 | The organization's governing documents, policies, and financial statements are available upon request for review at its main office by appointment. |
| Form 990, Part IX, Line 4 | The instructions to the 2017 Form 990 indicate that organizations exempt from tax under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of the Form 990. Black Warrior Electric Membership Corporation has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. According to Black Warrior Electric Membership Corporation's bylaws, the net margins of the cooperative are assigned and allocated to the members. Therefore, the amount listed in Part IX, Line 4 represents the entire net margins assignable to the members for the calendar year ended December 31, 2017. |
| Form 990, Part XI, line 9: | Change in memberships 890. Other comprehensive income 695,656. Patronage gains 46,534. Retirement of Capital Credits -1,274,418. |
| Form 990, Part XII, Line 2c | Black Warrior Electric Membership Corporation did not change its processes of selection or oversight for the year ended December 31, 2017. |