2017-11-10T09:41:51-06:00 2016-12-31 208896204 Dennis G Koch CPA PO Box 1007 Quincy IL 623061007 990 2016-01-01 440542209 NW Electric Power Cooperative NWEL 8166322121 PO Box 565 Cameron MO 644290565 Kent Brown CFO & 2nd Asst Secretary 8166322121 2017-10-05 1 Dennis G Koch P01210686 2172248484 2017-10-05 X 75.146.94.49 2017-10-05 13:46:41 CD P CD9D456F81F5287ED04C03CF4B203DB6EC44523C CD9D456F81F5287ED04C03CF4B203DB6EC44523C 2016 2017-02-10 21:41:12Z Kent Brown 1001 West Grand Ave Cameron MO 64429 109684179 0 X www.nwepc.com X Cooperative 1949 MO N W Electric Power Cooperative was formed by its member cooperatives to provide electric energy as described in IRC Section 501(c)(12)(b) 14 14 73 0 94362 59031 0 0 104099860 109278557 207114 237436 34096 94362 104341070 109610355 0 0 2121945 2208944 8878916 9688302 0 0 0 90294877 95376760 101295738 107274006 3045332 2336349 219893043 234856690 138126281 153910079 81766762 80946611 Provide electric energy to member distribution cooperatives in northwest Missouri 0 0 107274006 109278557 Rural electric cooperative operated as a transmission source of electric power for its member electric cooperatives 107274006 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 54 0 1 73 1 1 1 0 0 0 0 107471246 2139109 0 X 14 14 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 0 X Jennifer Hill 8166322121 PO Box 565 Cameron MO 64429 Scott Wilson President 4.00 X X 16800 0 0 Dennis Fulk Vice President 5.00 X X 15600 0 0 Raymond Kern Treasurer 4.00 X X 19200 0 0 Gene Dorrell Secretary 4.00 X X 17400 0 0 Mike Torres Asst Secretary 3.00 X X 0 0 0 Duane Klute Director 10.00 X 25800 0 0 Garold Scobee Director 5.00 X 3600 0 0 John Kilgore Director 5.00 X 15000 0 0 Richard Moore Director 10.00 X 15600 0 0 Melvin Scott Director 4.00 X 13200 0 0 Mike Gray Director 6.00 X 17400 0 0 Max Swisegood Director 5.00 X 14400 0 0 Kevin DeChant Director 5.00 X 11400 0 0 Rod Cotton Director 4.00 X 17400 0 0 Loren Haines Director 3.00 X 7200 0 0 Dave Deihl Director 5.00 X 5400 0 0 Mike Sanders Director 0.00 X 30000 0 0 David McDowell CEO, General Manager 40.00 X 320831 0 240058 Don McQuitty Former CEO & GM 0.00 X 231532 0 0 Kent Brown CFO, 2nd Asst Secretary 55.00 X 257974 0 156124 Brannon Bischoff Staff Engineer, PE 40.00 X 139646 0 36070 John Stickley Director of Engineering & 50.00 X 234164 0 115033 Ashley Leazenby Director of HR & Informati 40.00 X 147366 0 48624 Byron Roach Director PR & Special Proj 55.00 X 203583 0 145793 Jennifer Hill Manager of Accounting 40.00 X 141498 0 50504 Lance Williams Operations Engineer 50.00 X 137912 0 95643 Mike Shuler Transmission Superintenden 50.00 X 131069 0 74413 2190975 0 962262 17 1 1 0 Re-Con Company Inc 12 NE 52nd St Oklahoma City OK 73105 Substation Construction 1613993 Capital Electric Line Builders 4400 NW Mattox Rd Riverside MO 64150 Substation Construction 1589904 Allgeier Martin & Assoc Inc PO Box 2627 Joplin MO 64803 Engineering 971235 Black & McDonald 6001 Front Street Kansas City MO 64120 Line Construction 456899 OsMose Utilities Services Inc 635 Hwy 74 S Peachtree City GA 30269 Pole Treatments 368821 12 Wholesale Electric Energy 221000 103485431 103485431 Capital Credits 221000 4123862 4123862 Wheeling Revenues 221000 1700820 1700820 Other Revenue 221000 -31556 -31556 109278557 237436 237436 126954 41232 69908 3916 57046 37316 94362 94362 109610355 109278557 94362 237436 X 2208944 215400 5434303 4038599 4616313 5721260 Power supply 78570365 Transmission plant main 1903840 Administrative & Genera 1660957 Transmission 1362204 1541821 107274006 1390746 6240143 10974143 11264328 3786488 3626096 707153 647019 221642269 82451844 137148232 139190425 61400310 69668960 4485971 4219719 219893043 234856690 10801012 13345762 3000000 3000000 118328103 123350070 5997166 14214247 138126281 153910079 X 800 800 0 0 81765962 80945811 81766762 80946611 219893043 234856690 X 2336349 -3156500 X X 0 1 X 1 0 11509879 11509879 5503063 1142499 4360564 204629327 81309345 123319982 139190425 Inv in Assoc Organizations 66533544 C Special Funds 3135416 C 69668960 Other deferred credits 13363 Deferred compensation 90946 Accrued postretirement costs 8519800 AECI Deferred Primary Credits 1135572 Customer Deposits 4454566 14214247 X 109715268 104913 104913 109610355 0 109610355 105169975 104913 104913 105065062 2208944 2208944 107274006 Part X, Line 2: The cooperative evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the cooperative takes with regard to a particular item of income would meet the definition of an uncertain tax position under Financial Accounting Interpretation No. 48, Accounting for Uncertainty in Income Taxes. Part XI, Line 2d - Other Adjustments: Intercompany Revenues Eliminated on 990 104,913. Part XII, Line 2d - Other Adjustments: Intercompany Expenses eliminated on 990 104,913. Part XII, Line 4b - Other Adjustments: Retirement of Patronage Capital to Members 2,208,944. X 1 1 X X 0 1 0 Mike Sanders Director 0 0 0 0 30000 0 0 0 0 0 30000 0 0 0 David McDowell CEO, General Manager 320831 0 0 0 0 0 232625 0 7433 0 560889 0 0 0 Don McQuitty Former CEO & GM 0 0 0 0 231532 0 0 0 0 0 231532 0 0 0 Kent Brown CFO, 2nd Asst Secretary 257974 0 0 0 0 0 141226 0 14898 0 414098 0 0 0 Brannon Bischoff Staff Engineer, PE 139646 0 0 0 0 0 21172 0 14898 0 175716 0 0 0 John Stickley Director of Engineering & 234164 0 0 0 0 0 100135 0 14898 0 349197 0 0 0 Ashley Leazenby Director of HR & Informati 147366 0 0 0 0 0 33726 0 14898 0 195990 0 0 0 Byron Roach Director PR & Special Proj 203583 0 0 0 0 0 130895 0 14898 0 349376 0 0 0 Jennifer Hill Manager of Accounting 141498 0 0 0 0 0 35606 0 14898 0 192002 0 0 0 Lance Williams Operations Engineer 137912 0 0 0 0 0 80745 0 14898 0 233555 0 0 0 Mike Shuler Transmission Superintenden 131069 0 0 0 0 0 66980 0 7433 0 205482 0 0 0 Part I, Line 1a The organization is located in a rural area where commercial air travel is not readily available. Written policy allows the use of chartered travel in cases where the use of commercial flights are not feasible. Part I, Line 4b Former General Manager Don McQuitty received $231,532, which has been included under other compensation Atchison-Holt Electric Cooperative Member 4746653 Sale of wholesale power to the member distribution cooperative 0 Farmers' Electric Cooperative Member 16824983 Sale of wholesale power to the member distribution cooperative 0 Grundy Electric Cooperative Member 7502041 Sale of wholesale power to the member distribution cooperative 0 North Central Missouri Electric Cooperative Inc Member 10756109 Sale of wholesale power to the member distribution cooperative 0 Platte-Clay Electric Cooperative Inc Member 36835490 Sale of wholesale power to the member distribution cooperative 0 United Electric Cooperative Inc Member 10198697 Sale of wholesale power to the member distribution cooperative 0 West Central Electric Cooperative Inc Member 16621458 Sale of wholesale power to the member distribution cooperative 0 Associated Electric Cooperative Inc Member 78570365 Purchase of wholesale power from the member G & T Cooperative 0 Form 990, Part VI, Section A, line 6 Each electric distribution cooperative and the wholesale power supplier are members of the Cooperative Form 990, Part VI, Section A, line 7a Each member electric distribution cooperative elect their own representatives (2) to the board. Form 990, Part VI, Section B, line 11b The Federal Form 990 is presented to and discussed by the audit committee of the Board of Directors and formally approved in conjunction with it's filing with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Cooperative's compliance officer is responsible for moinitoring compliance with it's conflict of interest policy Form 990, Part VI, Section B, line 15 The process for determining the General Manager's compensation by the NW Board of Directors included a review of the Manager's performance, comparisons of other manager salaries in the state of Missouri and in the Midwest and an in depth deliberation before the ultimate decision was made setting the Manager's compensation. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policies and financial statements are available for public inspection by contacting General Manager David McDowell at the Cooperative Form 990, Part IX, Line 4 Benefits paid to or on behalf of members consists of margins allocated to member cooperatives Form 990, Part XI, line 9: Other comprehensive income -3,156,500. Part XI, Line 2c The audit committee of the Board of Directors, or the full Board of Directors (at their request) meets with the independent auditor and discusses the results of the audit of the financial statements. There is no change from past practice. NW Service Company LLC 1001 W Grand Ave Cameron MO 64429 455546946 Electric Service Company MO 168186 850976 NW Electric Power Cooperative NW Development Corporation 1001 W Grand Ave Cameron MO 64429 431743337 Economic Development Loans MO 501(c)(3) Not a private founda 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 NW Development O NW Development NW Service Co LLC N NW Development Q 1250 Cost NW Service Company LLC J 31089 Cost NW Service Company LLC K 23220 Cost NW Service Company LLC O 39428 Cost NW Service Company LLC Q