FIRELANDS ELECTRIC COOPERATIVE INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- FIRELANDS ELECTRIC COOPERATIVE INC (EIN 34-4232845)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-07-26
- IRS object ID
- 201712079349300406
- Schema version
- 2016v3.0
- 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 | 2017-07-26T09:40:29-04:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311413363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BHM CPA GROUP INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 875 | AddressLine1Txt |
| City | CIRCLEVILLE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 431130875 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 344232845 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRELANDS ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FIRE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ENERGY PLACE | AddressLine1Txt |
| City | NEW LONDON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44851 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DANIEL MCNAULL | PersonNm |
| Person Title | BD PRESIDENT | PersonTitleTxt |
| Signature | 2017-07-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEFFREY A HARR | PreparerPersonNm |
| PTIN | P00642474 | PTIN |
| Phone | 7404745210 | PhoneNum |
| Preparation | 2017-07-26 | PreparationDt |
Filing Security Information FilingSecurityInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| At Submission Creation Device Id | BB2E453E0037E6BE1BBFE891AFC375BF2612F625 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BB2E453E0037E6BE1BBFE891AFC375BF2612F625 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DANIEL MCNAULL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 697 CO 1775 | AddressLine1Txt |
| City | ASHLAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44805 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,552,590 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.FIRELANDSEC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICE | ActivityOrMissionDesc |
| Voting Members Governing Body | 7854 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7854 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,724,995 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $19,099,987 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$14,148 | PYInvestmentIncomeAmt |
| CY Investment Income | $54,399 | CYInvestmentIncomeAmt |
| PY Other Revenue | $926,961 | PYOtherRevenueAmt |
| CY Other Revenue | $393,046 | CYOtherRevenueAmt |
| PY Total Revenue | $19,637,808 | PYTotalRevenueAmt |
| CY Total Revenue | $19,547,432 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,188 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,294 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $566,337 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $583,162 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $17,319,067 | PYOtherExpensesAmt |
| CY Other Expenses | $17,480,925 | CYOtherExpensesAmt |
| PY Total Expenses | $17,894,592 | PYTotalExpensesAmt |
| CY Total Expenses | $18,075,381 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,743,216 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,472,051 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $41,225,159 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,343,335 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $20,164,349 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,590,862 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,060,810 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,752,473 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICE | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $18,075,381 | ExpenseAmt |
| Grant | $11,294 | GrantAmt |
| Desc | RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICE | Desc |
| Total Program Service Expenses | $18,075,381 | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| 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 | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Members And Shr Gross Income | $19,099,987 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $447,445 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7854 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7854 | 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 | Yes (true) | 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 | DONNA WOODWORTH | PersonNm |
| Phone | 4199291571 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ENERGY PLACE | AddressLine1Txt |
| Address Line2 | PO BOX 32 | AddressLine2Txt |
| City | NEW LONDON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44851 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DANIEL MCNAULL | ||||||
| BD PRESIDENT | 8.20 | Yes (X) | Yes (X) | $5,850 | $4,600 | $3,403 |
| DONNA WOODWORTH | ||||||
| BD SEC/TREAS | 5.00 | Yes (X) | Yes (X) | $8,350 | $0 | $7,946 |
| LOWELL KREAGER | ||||||
| BD V-PRESIDE | 4.00 | Yes (X) | Yes (X) | $6,925 | $0 | $5,442 |
| CARL AYERS | ||||||
| TRUSTEE | 4.00 | Yes (X) | $5,500 | $0 | $2,101 | |
| LARRY MESSMORE | ||||||
| TRUSTEE | 8.00 | Yes (X) | $5,225 | $0 | $2,129 | |
| DANIEL SCHLOEMER | ||||||
| TRUSTEE | 3.50 | Yes (X) | $4,950 | $0 | $2,039 | |
| W E ANDERSON | ||||||
| TRUSTEE | 8.00 | Yes (X) | $4,400 | $0 | $1,894 | |
| JOHN COPLEY | ||||||
| TRUSTEE | 3.00 | Yes (X) | $3,850 | $0 | $1,777 | |
| BRUCE LEIMBACH | ||||||
| TRUSTEE | 2.00 | Yes (X) | $3,575 | $0 | $2,502 | |
| NEIL WINSLOW | ||||||
| TRUSTEE | 4.00 | Yes (X) | $550 | $0 | $230 | |
| APRIL BORDAS | ||||||
| GENL MGR | 40.00 | Yes (X) | $157,666 | $0 | $40,908 | |
| TABITHA SHEPHERD | ||||||
| DIR FIN&ACCT | 40.00 | Yes (X) | $107,802 | $0 | $42,098 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $314,643 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $4,600 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $112,469 | 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 (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Business Name Line2ContractorName/BusinessName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|
| KENT POWER INC | ||||||
| 90 SPRING ST PO BOX 327 | KENT CITY | MI | 49330 | LINE CONTRACTOR | $260,717 | |
| ASPLUNDH TREE EXPERT CO | ||||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 606771007 | ROW CUTTING | $128,201 | TREE TRIMMING DIVISION |
| COMPLETE TREE SOLUTIONS LLC | ||||||
| 724 RHINEHART RD | BELLVILLE | OH | 44813 | ROW CUTTING | $112,873 | |
| OBERLANDER'S TREE & LANDSCAPE | ||||||
| 1874 E MANSFIELD ST | BUCYRUS | OH | 44820 | ROW CUTTING | $107,737 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRIC | Desc |
| Total Revenue Column | $19,099,987 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,099,987 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $19,099,987 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,811 | TotalRevenueColumnAmt |
| Exclusion | $36,811 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $22,746 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,158 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $17,588 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,588 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,588 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATRONAGE CAPITAL | Desc |
| Total Revenue Column | $393,046 | TotalRevenueColumnAmt |
| Exclusion | $393,046 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $393,046 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,547,432 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,117,575 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $429,857 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,294 | TotalAmt |
| Program Services | $11,294 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $314,643 | TotalAmt |
| Program Services | $314,643 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,513 | TotalAmt |
| Program Services | $185,513 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,006 | TotalAmt |
| Program Services | $83,006 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,938 | TotalAmt |
| Program Services | $717,938 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,390,767 | TotalAmt |
| Program Services | $1,390,767 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER | $10,637,789 | $10,637,789 |
| DISTRIBUTION EXP-MAINTENA | $1,486,732 | $1,486,732 |
| DISTRIBUTION EXP-OPERATIO | $1,352,647 | $1,352,647 |
| CONSUMER ACCOUNTS | $771,200 | $771,200 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,123,852 | TotalAmt |
| Program Services | $1,123,852 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,075,381 | TotalAmt |
| Program Services | $18,075,381 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $735,528 | BOYAmt |
| EOY | $1,120,355 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,509,988 | BOYAmt |
| EOY | $1,673,157 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,466 | BOYAmt |
| EOY | $243,423 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,985,998 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,679,968 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,520,712 | BOYAmt |
| EOY | $29,306,030 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,909,406 | BOYAmt |
| EOY | $8,849,829 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,277,059 | BOYAmt |
| EOY | $1,150,541 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,225,159 | BOYAmt |
| EOY | $42,343,335 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,638,233 | BOYAmt |
| EOY | $1,741,186 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,891,370 | BOYAmt |
| EOY | $18,177,783 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $634,746 | BOYAmt |
| EOY | $671,893 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,164,349 | BOYAmt |
| EOY | $20,590,862 | 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 | $34,305 | BOYAmt |
| EOY | $33,087 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,026,505 | BOYAmt |
| EOY | $21,719,386 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,060,810 | BOYAmt |
| EOY | $21,752,473 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,225,159 | BOYAmt |
| EOY | $42,343,335 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,472,051 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$780,388 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| 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 | $252,968 | OtherCostOrOtherBasisAmt |
| Book Value | $252,968 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,325,961 | OtherCostOrOtherBasisAmt |
| Depreciation | $547,635 | DepreciationAmt |
| Book Value | $778,326 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,782,696 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,999,529 | DepreciationAmt |
| Book Value | $25,783,167 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,169,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,132,804 | DepreciationAmt |
| Book Value | $1,036,704 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,454,865 | OtherCostOrOtherBasisAmt |
| Book Value | $1,454,865 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,306,030 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| BUCKEYE POWER, INC. - PAT CAP | $6,992,075 | C |
| BUCKEYE POWER, INC. - MEMBER'S CONTR | $800,655 | C |
| NRUCFC | $495,998 | C |
| OTHER | $276,879 | C |
| NRUCFC - PAT CAP | $150,230 | C |
| RESCO - PAT CAP | $133,992 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $8,849,829 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ACCRUED PROPERTY & USE TAXES | Desc |
| Amt | $671,893 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $671,893 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,547,432 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $19,547,432 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $19,547,432 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,075,381 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $18,075,381 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $18,075,381 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2013, 2014 AND 2015 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIRELANDS ELECTRIC PEOPLE FUND INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE ENERGY PLACE | AddressLine1Txt |
| City | NEW LONDON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44851 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 341788501 | RecipientEIN |
| IRC Section | 3 | IRCSectionDesc |
| Cash Grant | $8,883 | CashGrantAmt |
| Purpose Of Grant | TO HELP NEEDY | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE TRUSTEES OF FIRELANDS ELECTRIC COOPERATIVE, INC. ORGANIZED FIRELANDS ELECTRIC PEOPLE FUND, INC. FOR THE PURPOSE OF ACCUMULATING AND DISBURSING FUNDS FOR CHARITABLE PURPOSES WITHIN THE SERVICE AREA OF FIRELANDS ELECTRIC CO-OP., INC. | ExplanationTxt |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | APRIL BORDAS | PersonNm |
| Title | GENL MGR | TitleTxt |
| Base Compensation Filing Org | $157,666 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $40,908 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $198,574 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| DANIEL MCNAULL | ||
| PRES/TRUSTEE | OH RURAL ELECT COOP | false |
| DANIEL MCNAULL | ||
| PRES/COMM MEM | BUCKEYE POWER, INC. | false |
| APRIL BORDAS | ||
| GM/TRUSTEE | BUCKEYE POWER, INC. | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | TRUSTEE CARL AYERS AND BOARD PRESIDENT DANIEL MCNAULL HAVE A BUSINESS RELATIONSHIP. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 | SCHEDULE L, PART IV - BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS THE COOPERATIVE IS A MEMBER OF BUCKEYE POWER, INC. WHICH IS A GENERATING AND TRANSMISSION COOPERATIVE. THE COOPERATIVE HAS ENTERED INTO AN AGREEMENT WITH BUCKEYE POWER, INC. TO SUPPLY SUBSTANTIALLY ALL OF THE COOPERATIVE'S FUTURE POWER NEEDS THROUGH 2057. THE COOPERATIVE'S BOARD PRESIDENT, DANIEL MCNAULL, SERVES ON THE MARKETING COMMITTEE FOR BUCKEYE POWER, INC. AND SERVES ON THE BOARD OF THE OHIO RURAL ELECTRIC COOPERATIVE, INC. THE COOPERATIVE'S GENERAL MANAGER, APRIL BORDAS, SERVES ON THE BOARD OF TRUSTEES AND THE LOAD MANAGEMENT COMMITTEE OF BUCKEYE POWER, INC., AS WELL AS THE ACTION COMMITTEE FOR RURAL ELECTRIFICATION. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS/OWNERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS ELECT TRUSTEES AT THE ANNUAL MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 7B | SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE BOARD OF DIRECTORS/TRUSTEES REVIEW THE FORM 990 AT A MEETING PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A BOARD INDEPENDENCE QUESTIONNAIRE ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION, ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING", AND ARE ON THE CO-OP'S WEBSITE. |
| FORM 990, PART XI, LINE 9 | OTHER 292,318 RETIREMENT OF PATRONAGE CAPITAL -1,071,488 TERMINATION OF MEMBERSHIPS -1,218 TOTAL -780,388 |