WASHINGTON ELECTRIC COOPERATIVE INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON ELECTRIC COOPERATIVE INC (EIN 31-4335585)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-11-10
- IRS object ID
- 201603159349300135
- Schema version
- 2015v2.1
- 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 | 2016-11-10T08:33:03-06:00 | ReturnTs |
| Tax Period End | 2015-12-31 | 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 | BALESTRA HARR & SCHERER CPAS 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 | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314335585 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON ELECTRIC COOPERATIVE IN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 HIGHLAND RIDGE ROAD | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45750 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MILLER | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Signature | 2016-10-27 | 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 | 2016-11-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID MILLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 43829 HOHMAN ROAD | AddressLine1Txt |
| City | CALDWELL | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43724 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,518,003 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WECI.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $16,956,478 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,323,306 | CYProgramServiceRevenueAmt |
| PY Investment Income | $159,037 | PYInvestmentIncomeAmt |
| CY Investment Income | $154,716 | CYInvestmentIncomeAmt |
| PY Other Revenue | $788,362 | PYOtherRevenueAmt |
| CY Other Revenue | $1,039,981 | CYOtherRevenueAmt |
| PY Total Revenue | $17,903,877 | PYTotalRevenueAmt |
| CY Total Revenue | $17,518,003 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $18,903 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,593 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,773,013 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,997,577 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,067,656 | PYOtherExpensesAmt |
| CY Other Expenses | $14,941,762 | CYOtherExpensesAmt |
| PY Total Expenses | $16,859,572 | PYTotalExpensesAmt |
| CY Total Expenses | $16,954,932 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,044,305 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $563,071 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $48,313,007 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,091,089 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,754,874 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $27,355,927 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $21,558,133 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,735,162 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $16,954,932 | ExpenseAmt |
| Grant | $15,593 | GrantAmt |
| Desc | RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICES TO 10,558 CONSUMER ACCOUNTS. | Desc |
| Total Program Service Expenses | $16,954,932 | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | 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 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 | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 29 | 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 | $16,323,306 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,194,697 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | 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 | DEAN MCMAHON | PersonNm |
| Phone | 7408855924 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 440 HIGHLAND RIDGE ROAD | AddressLine1Txt |
| City | MARIETTA | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45750 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| PAUL FLEEMAN | |||||||
| VICE CHAIRMA | 3.74 | Yes (X) | Yes (X) | $10,528 | $0 | $4,028 | |
| DAVID MILLER | |||||||
| CHAIRMAN | 6.00 | Yes (X) | Yes (X) | $8,307 | $0 | $7 | 2.00 |
| BETTY MARTIN | |||||||
| SECRETARY/TR | 7.00 | Yes (X) | Yes (X) | $8,306 | $0 | $6 | |
| LARRY ULLMAN | |||||||
| TRUSTEE | 8.00 | Yes (X) | $6,904 | $0 | $4 | ||
| WILLIAM BOWERSOCK | |||||||
| TRUSTEE | 7.00 | Yes (X) | $6,853 | $0 | $3 | ||
| ELDON MILLER | |||||||
| ASST SECY/TR | 4.00 | Yes (X) | Yes (X) | $6,354 | $0 | $4 | |
| GALE DEPUY | |||||||
| TRUSTEE | 7.00 | Yes (X) | $5,606 | $0 | $6 | ||
| KENNETH SHILLING | |||||||
| GENERAL MGR/ | 40.00 | Yes (X) | $140,674 | $0 | $49,139 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $193,532 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $53,197 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt | Address Line2ContractorAddress/USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|
| RESCO | ||||||
| PO BOX 26036 | COLUMBUS | OH | 43226 | UTIL PLANT MATL | $648,792 | |
| ASPLUNDH TREE EXPERT CO | ||||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 60677 | ROW CUTTING | $553,187 | |
| HD SUPPLY POWER SOLUTIONS LTD | ||||||
| ILLINOIS MLAB 3405 | MATTOON | IL | 61938 | METERS & EQUIP | $244,284 | 2208 S 14TH ST |
| PROGRESSIVE SOLUTIONS LLC | ||||||
| PO BOX 1130 | MARSHALL | AR | 72650 | ROW CUTTING | $204,449 | |
| TOWNSEND TREE SERVICE | ||||||
| PO BOX 7015 | MUNCIE | IN | 47308 | ROW CUTTING | $175,784 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRICITY | Desc |
| Total Revenue Column | $16,323,306 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,323,306 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,323,306 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $129,571 | TotalRevenueColumnAmt |
| Exclusion | $129,571 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $203,287 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $203,287 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $203,287 | TotalRevenueColumnAmt |
| Exclusion | $203,287 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,145 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,145 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,145 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,145 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PATRONAGE CAP FROM ASSOC ORG | Desc |
| Total Revenue Column | $836,694 | TotalRevenueColumnAmt |
| Exclusion | $836,694 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $836,694 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,518,003 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,348,451 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1,169,552 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,143 | TotalAmt |
| Program Services | $8,143 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,450 | TotalAmt |
| Program Services | $7,450 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,532 | TotalAmt |
| Program Services | $193,532 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,029,780 | TotalAmt |
| Program Services | $1,029,780 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,036 | TotalAmt |
| Program Services | $251,036 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $418,374 | TotalAmt |
| Program Services | $418,374 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,855 | TotalAmt |
| Program Services | $104,855 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,624 | TotalAmt |
| Program Services | $7,624 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,398 | TotalAmt |
| Program Services | $41,398 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,150 | TotalAmt |
| Program Services | $16,150 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250 | TotalAmt |
| Program Services | $250 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,477 | TotalAmt |
| Program Services | $91,477 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,968 | TotalAmt |
| Program Services | $16,968 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,726 | TotalAmt |
| Program Services | $100,726 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,769 | TotalAmt |
| Program Services | $31,769 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,844 | TotalAmt |
| Program Services | $32,844 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,133,055 | TotalAmt |
| Program Services | $1,133,055 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,359,274 | TotalAmt |
| Program Services | $1,359,274 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,751 | TotalAmt |
| Program Services | $59,751 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER | $8,850,064 | $8,850,064 |
| DISTRIBUTION - MAINTENANC | $1,553,795 | $1,553,795 |
| DISTRIBUTION - OPERATION | $547,969 | $547,969 |
| EXCISE TAX | $496,689 | $496,689 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $601,959 | TotalAmt |
| Program Services | $601,959 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,954,932 | TotalAmt |
| Program Services | $16,954,932 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,217 | BOYAmt |
| EOY | $1,417,544 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,486,502 | BOYAmt |
| EOY | $2,921,311 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,781 | BOYAmt |
| EOY | $362,480 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,568 | BOYAmt |
| EOY | $103,466 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $47,344,073 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,465,324 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,316,635 | BOYAmt |
| EOY | $35,878,749 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,154,189 | BOYAmt |
| EOY | $7,733,110 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785,115 | BOYAmt |
| EOY | $674,429 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,313,007 | BOYAmt |
| EOY | $49,091,089 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,008,120 | BOYAmt |
| EOY | $3,292,455 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,746,754 | BOYAmt |
| EOY | $23,563,472 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $500,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,754,874 | BOYAmt |
| EOY | $27,355,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,558,133 | BOYAmt |
| EOY | $21,735,162 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,558,133 | BOYAmt |
| EOY | $21,735,162 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,313,007 | BOYAmt |
| EOY | $49,091,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $563,071 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$386,042 | 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 | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $407,287 | OtherCostOrOtherBasisAmt |
| Book Value | $407,287 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,953,094 | OtherCostOrOtherBasisAmt |
| Depreciation | $531,624 | DepreciationAmt |
| Book Value | $2,421,470 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,131,936 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,140,158 | DepreciationAmt |
| Book Value | $991,778 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $41,851,756 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,793,542 | DepreciationAmt |
| Book Value | $32,058,214 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,878,749 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| BUCKEYE POWER | $6,705,370 | C |
| CAPITAL CERTIFICATES | $530,453 | C |
| NRUCFC | $185,689 | C |
| RESCO | $166,706 | C |
| OTHER | $85,954 | C |
| NATIONAL INFORMATION SOLUTIONS | $58,938 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $7,733,110 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LINE OF CREDIT | Desc |
| Amt | $500,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $500,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $17,518,003 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $17,518,003 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $17,518,003 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $17,340,974 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $386,042 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $386,042 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,954,932 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $16,954,932 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | 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 2012, 2013 AND 2014 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | RETIREMENT OF PATRONAGE CAPITAL 374,642 UNREL GAIN RELATED TO NONPENSION 11,400 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS | 5 | $3,750 |
| CONSUMER REBATES | 15 | $3,700 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | WASHINGTON ELECTRIC COOPERATIVE REVIEWS ENROLLMENT AND ACCEPTANCE INFORMATION ON THE SCHOLARSHIP RECIPIENTS' APPLICATIONS. WASHINGTON ELECTRIC COOPERATIVE PROVIDES INCENTIVE REBATES TO MEMBERS WHO HAVE RADIO-CONTROLLED SWITCHES INSTALLED ON THEIR ELECTRIC WATER HEATERS, HEAT PUMPS, GEOTHERMAL SYSTEMS AND WHOLE-HOUSE AIR CONDITIONERS. WECI'S INSTALLER CONDUCTS A FIELD INVESTIGATION DURING INSTALLATION PRIOR TO THE REBATE CHECK BEING ISSUED. | 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 | KENNETH SHILLING | PersonNm |
| Title | GENERAL MGR/CEO | TitleTxt |
| Base Compensation Filing Org | $140,674 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $49,139 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $189,813 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MILLER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | TRUSTEE | RelationshipDescriptionTxt |
| Transaction | OHIO RURAL ELECTRIC | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | THE COOPERATIVE IS A MEMBER OF OHIO RURAL ELECTRIC COOPERATIVES, INC. (OREC), THE STATEWIDE TRADE ASSOCIATION FOR OHIO'S 25 INDEPENDENTLY OWNED AND OPERATED RURAL ELECTRIC COOPERATIVES. THE COOPERATIVE'S BOARD PRESIDENT, DAVID MILLER, SERVES ON THE BOARD OF OREC AND DEVOTES 2 HOURS PER WEEK TO OREC. OTHER INFORMATION THE COOPERATIVE'S GENERAL MANAGER, KEN SCHILLING, SERVES ON THE BOARD OF GREEN VALLEY COOPERATIVE,INC. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | BYLAW CHANGES AND SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE PRESIDENT OF THE BOARD OF TRUSTEES, GENERAL MANAGER AND DIRECTOR OF FINANCE & ADMINISTRATION REVIEW A DRAFT COPY OF THE FORM 990 AT A MEETING PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A FORM 990 QUESTIONNAIRE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 15B | WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION AND ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING". |
| FORM 990, PART XI, LINE 9 | RETIREMENT OF PATRONAGE CAPITAL -374,642 UNREL GAIN RELATED TO NONPENSION -11,400 TOTAL -386,042 |