MONROE COUNTY ELECTRIC POWER ASSN: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MONROE COUNTY ELECTRIC POWER ASSN (EIN 64-0208370)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-11-14
- IRS object ID
- 202533189349311318
- Schema version
- 2024v5.0
- 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 | 2025-11-14T15:32:28-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 640736635 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRANKS FRANKS WILEMON & HAGOOD PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 731 | AddressLine1Txt |
| City | TUPELO | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 388020731 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640208370 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MONROE COUNTY ELECTRIC POWER ASSOCI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MONR | BusinessNameControlTxt |
| Phone | 6622562962 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 300 | AddressLine1Txt |
| City | AMORY | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38821 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARRY ROWLAND | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6622562962 | PhoneNum |
| Signature | 2025-10-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYON WILEMON | PreparerPersonNm |
| PTIN | P00736948 | PTIN |
| Phone | 6628445226 | PhoneNum |
| Preparation | 2025-10-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BARRY ROWLAND | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60021 BRIARWOOD COVE | AddressLine1Txt |
| City | AMORY | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38821 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $33,746,355 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | MONROECOUNTYELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING ELECTRICAL POWER SERVICE TO RURAL AREAS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 38 | TotalEmployeeCnt |
| Total Gross UBI | $1,133,235 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,543,222 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $30,529,613 | CYProgramServiceRevenueAmt |
| PY Investment Income | $458,115 | PYInvestmentIncomeAmt |
| CY Investment Income | $533,730 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,682,272 | PYOtherRevenueAmt |
| CY Other Revenue | $2,683,012 | CYOtherRevenueAmt |
| PY Total Revenue | $31,683,609 | PYTotalRevenueAmt |
| CY Total Revenue | $33,746,355 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,854,646 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,104,268 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,200,671 | PYOtherExpensesAmt |
| CY Other Expenses | $28,437,744 | CYOtherExpensesAmt |
| PY Total Expenses | $28,055,317 | PYTotalExpensesAmt |
| CY Total Expenses | $30,542,012 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,628,292 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,204,343 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $84,414,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $86,834,510 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,524,864 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,731,402 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $46,889,435 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $50,103,108 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE AFFORDABLE ELECTRIC SERVICE TO THE ASSOCIATION WITH MORE THAN 12,000 MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $30,542,012 | ExpenseAmt |
| Revenue | $30,529,613 | RevenueAmt |
| Desc | PROVIDING ELECTRICAL POWER SERVICE TO RURAL AREAS. | Desc |
| Total Program Service Expenses | $30,542,012 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 38 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $28,859,710 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $4,886,645 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RYAN PAYNE | PersonNm |
| Phone | 6622562962 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 907 JO RITTER ROAD | AddressLine1Txt |
| City | NETTLETON | CityNm |
| State Abbreviation | MS | StateAbbreviationCd |
| ZIP | 38858 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| BARRY ROWLAND | ||||||
| GENERAL MANA | 40.00 | Yes (X) | $202,702 | $0 | $44,429 | |
| RYAN PAYNE | ||||||
| SECRETARY/TR | 40.00 | Yes (X) | $118,284 | $0 | $34,711 | |
| STANLEY BRUMLEY | ||||||
| DIRECTOR | 1.00 | $3,000 | $0 | $215 | Yes (X) | |
| PHIL PREWITT | ||||||
| VICE PRESIDE | 1.00 | Yes (X) | $3,000 | $0 | $215 | Yes (X) |
| MECHELLE WELCH | ||||||
| DIRECTOR | 1.00 | $3,000 | $0 | $215 | Yes (X) | |
| BRENDA WILLIS | ||||||
| DIRECTOR | 1.00 | $3,000 | $0 | $215 | Yes (X) | |
| FRANK OWEN | ||||||
| PRESIDENT | 1.00 | Yes (X) | $3,000 | $0 | $133 | Yes (X) |
| AVERY DUNCAN | ||||||
| DIRECTOR | 1.00 | $2,500 | $0 | $215 | Yes (X) | |
| PHIL SULLIVAN | ||||||
| DIRECTOR | 1.00 | $2,500 | $0 | $215 | Yes (X) | |
| IRA THOMAS CROOK III | ||||||
| DIRECTOR | 1.00 | $2,000 | $0 | $112 | Yes (X) | |
| ROY LEE LINDSEY | ||||||
| DIRECTOR | 1.00 | $1,500 | $0 | $0 | Yes (X) | |
| STEVEN REEVES | ||||||
| DIRECTOR | 1.00 | $1,000 | $0 | $72 | Yes (X) | |
| PHYLLIS LINDSEY | ||||||
| DIRECTOR | 1.00 | $1,000 | $0 | $54 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $346,486 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $80,801 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | Address Line2ContractorAddress/USAddress/AddressLine2Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| WA KENDALL AND COMPANY INC | ||||||
| 2736 MEADOW CHURCH ROAD | SUITE 200 | DULUTH | GA | 30097 | ROW CONTRACTOR | $641,908 |
| HIGHLAND CABLING LLC | ||||||
| 1121 APPLEGATE ST | SIKESTON | MO | 63801 | FIBER CONTRACTO | $328,801 | |
| LEWIS TREE SERVICE | ||||||
| PO BOX 731897 | DALLAS | TX | 75373 | ROW CONTRACT | $263,102 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| ELECTRIC REVENUE SALES | $28,859,710 | $28,859,710 |
| POLE RENTAL | $1,669,903 | $1,669,903 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $30,529,613 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $533,730 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $533,730 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| OTHER NON-OPERATING INCOME | $1,361,474 | $1,361,474 | ||
| FIBER LEASE | $1,133,235 | 900002 | $1,133,235 | |
| OPEB INCOME | $184,303 | $184,303 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,683,012 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,746,355 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,613,120 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,133,235 | UnrelatedBusinessRevenueAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,473,969 | TotalAmt |
| Program Services | $1,473,969 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,022 | TotalAmt |
| Program Services | $372,022 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,325 | TotalAmt |
| Program Services | $160,325 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,952 | TotalAmt |
| Program Services | $97,952 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,453 | TotalAmt |
| Program Services | $40,453 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,024,435 | TotalAmt |
| Program Services | $1,024,435 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,437,513 | TotalAmt |
| Program Services | $3,437,513 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,393 | TotalAmt |
| Program Services | $11,393 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| ELECTRIC POWER COSTS | $21,003,232 | $21,003,232 |
| DISTRIBUTION & MAINTENANC | $2,206,464 | $2,206,464 |
| CUSTOMER ACCOUNTS | $356,101 | $356,101 |
| GENERAL & ADMINISTRATIVE | $254,329 | $254,329 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,824 | TotalAmt |
| Program Services | $103,824 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,542,012 | TotalAmt |
| Program Services | $30,542,012 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,013,143 | BOYAmt |
| EOY | $4,353,812 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,014,691 | BOYAmt |
| EOY | $6,004,566 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,763,666 | BOYAmt |
| EOY | $1,916,047 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,767,722 | BOYAmt |
| EOY | $5,744,189 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $101,766,003 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $40,419,049 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,796,023 | BOYAmt |
| EOY | $61,346,954 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,914,507 | BOYAmt |
| EOY | $3,379,305 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,144,547 | BOYAmt |
| EOY | $4,089,637 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,414,299 | BOYAmt |
| EOY | $86,834,510 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,734,267 | BOYAmt |
| EOY | $4,013,017 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,709,251 | BOYAmt |
| EOY | $26,660,100 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,081,346 | BOYAmt |
| EOY | $6,058,285 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,524,864 | BOYAmt |
| EOY | $36,731,402 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,889,435 | BOYAmt |
| EOY | $50,103,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,889,435 | BOYAmt |
| EOY | $50,103,108 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,414,299 | BOYAmt |
| EOY | $86,834,510 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,204,343 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $9,330 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $321,920 | OtherCostOrOtherBasisAmt |
| Book Value | $321,920 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,603,229 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,254,694 | DepreciationAmt |
| Book Value | $10,348,535 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $88,840,854 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,164,355 | DepreciationAmt |
| Book Value | $50,676,499 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $61,346,954 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| POSTRETIREMENT BENEFITS | $3,912,168 |
| DEPOSITS | $1,905,698 |
| HOME INSULATION-TVA | $155,318 |
| CUSTOMER ADVANCES FOR CONSTRUCTION | $84,094 |
| OTHER LIABILITIES | $1,007 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,058,285 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $33,746,355 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $33,746,355 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $33,746,355 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $30,542,012 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $30,542,012 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $30,542,012 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| BARRY ROWLAND | |||
| GENERAL MANAGER | $202,702 | $44,429 | $247,131 |
| RYAN PAYNE | |||
| SECRETARY/TREASURER | $118,284 | $34,711 | $152,995 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | PRIOR YEAR REVENUES AND EXPENSES ARE REPORTED AS FILED ON THE PRIOR YEAR 990. CURRENT YEAR PROGRAM SERVICE REVENUE IS REPORTED GROSS , LAST YEAR WAS REPORTED NET OF POWER COST. CURRENT YEAR POWER COST IS INCLUDED IN EXPENSES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | EACH CUSTOMER OF THE ASSOCIATION IS ALSO A MEMBER OF THE ASSOCIATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERS OF THE ASSOCIATION ELECT THE BOARD EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO FILING, THE 990 WAS GIVEN TO THE BOARD FOR REVIEW AND DISCUSSION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION MONITORS ALL BUSINESS TRANSACTIONS FOR POSSIBLE CONFLICTS OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE PERTINENT PUBLIC INFORMATION IS MADE AVAILABLE UPON REQUEST AT THE FACILITIES OF OPERATION. |
| FORM 990, PART XI, LINE 9 | INCREASE IN MEMBERSHIPS 9,330 UNRELATED BUSINESS BOOK DEPRECIATION 0 TOTAL 9,330 |