2016-11-10T11:26:15-06:00 2015-12-31 720636725 HANNIS T BOURGEOIS LLP 2322 TREMONT DR BATON ROUGE LA 70809 990 2015-01-01 720400467 ASSOCIATION OF LA ELECTRIC COOPERATIVES INC ASSO 2252933450 10725 AIRLINE HWY BATON ROUGE LA 70816 RANDALL C PIERCE EXECUTIVE DIRECTOR 2252933450 2016-11-03 1 CELESTE D VIATOR P00148444 2259284770 2015 2017-02-10 21:41:12Z RANDALL C PIERCE 10725 AIRLINE HWY BATON ROUGE LA 70816 1959852 0 X WWW.ALEC.COOP/ X 1942 LA TO FOSTER, DEVELOP AND ENCOURAGE THE PROGRAM OF RURAL ELECTRIFICATION IN THE STATE OF LOUISIANA; AND TO FURTHER THE GENERAL WELFARE AND GENERALLY TO PROMOTE THE INTEREST OF THE MEMBERS OF THE ASSOCIATION; TO FURTHER THE SAFETY, STABILITY, SECURITY AND PROSPERITY OF ELECTRIC COOPERATIVES; TO AID IN SOLVING THE PROBLEMS COMMON TO ELECTRIC COOPERATIVES, TO DISSEMINATE INFORMATION RELATING TO THE RURAL ELECTRIFICATION PROGRAM; TO COOPERATE WITH PUBLIC OFFICIALS AND CIVIC AND SERVICE ORGANIZATIONS IN THE PROMOTION OF RURAL ELECTRIFICATION AND NATIONAL, STATE, COMMUNITY AND RURAL DEVELOPMENT; TO PROVIDE SERVICES AND INFORMATION PROGRAMS THAT WILL STIMULATE LOCAL GROWTH, STABILITY AND SECURITY, AND STRENGHTEN THE ELECTRIC COOPERATIVE PROGRAM IN LOUISIANA; AND TO OTHERWISE ASSIST THE MEMBERS OF THE ASSOCIATION TO PROVIDE ELECTRIC ENERGY TO INHABITANTS OF MEMBER SERVICE AREAS AT THE LOWEST POSSIBLE COST CONSISTENT WITH SOUND ECONOMY. 16 16 8 0 0 0 968085 987998 959117 934135 2041 969 10872 10880 1940115 1933982 0 0 0 0 800979 778603 0 0 0 1122049 1120849 1923028 1899452 17087 34530 1204964 1178558 923035 862099 281929 316459 TO FOSTER, DEVELOP AND ENCOURAGE THE PROGRAM OF RURAL ELECTRIFICATION IN THE STATE OF LOUISIANA; AND TO FURTHER THE GENERAL WELFARE AND GENERALLY TO PROMOTE THE INTEREST OF THE MEMBERS OF THE ASSOCIATION 0 0 THE ASSOCIATION OF LOUISIANA ELECTRIC COOPERATIVES, INC. IS A STATEWIDE TRADE ASSOCIATION WHOSE MAJOR PROGRAMS INCLUDE LEGISLATIVE AND GOVERNMENTAL REPRESENTATION, PUBLICATION OF THE LOUISIANA COUNTRY NEWSPAPER, AND SAFETY TRAINING. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 18 0 1 8 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X RANDALL C PIERCE 2252933450 10725 AIRLINE HWY BATON ROUGE LA 70816 X LESLIE FALKS DIRECTOR 1.00 X 0 0 0 TEDDY WELCH DIRECTOR 1.00 X 0 0 0 MARK BROWN DIRECTOR 1.00 X 0 0 0 DANNY BERTHELOT DIRECTOR 1.00 X 0 0 0 MIKE HEINEN DIRECTOR 1.00 X 0 0 0 KIRK WELDON DIRECTOR 1.00 X 0 0 0 RICHARD STRONG DIRECTOR 1.00 X 0 0 0 PETER RUMFOLA DIRECTOR 1.00 X 0 0 0 ALTON SMITH JR DIRECTOR 1.00 X 0 0 0 TRACY DUVAL DIRECTOR 1.00 X 0 0 0 BRIAN RIVET DIRECTOR 1.00 X 0 0 0 CAREY BATEMAN DIRECTOR 1.00 X 0 0 0 DENNIS GLASS DIRECTOR 1.00 X 0 0 0 RICHARD NOLES PRESIDENT 1.00 X 0 0 0 JEFF CHURCHWELL VICE PRESIDENT 1.00 X 0 0 0 JR HICKMAN SECRETARY / TREASURER 1.00 X 0 0 0 RANDALL C PIERCE EXECUTIVE DIRECTOR 40.00 X 161561 0 0 161561 0 0 1 0 1 0 0 871660 116338 987998 NEWSPAPER SALES 813910 763140 763140 ADVERTISING SALES 813910 78618 78618 ANNUAL MEETING 813910 61577 61577 DIRECTORY SALES 813910 30800 30800 934135 6 6 26833 25870 963 963 963 MISCELLANEOUS 813910 10880 10880 10880 1933982 945978 0 6 X 150653 346121 250498 31331 94521 30015 17349 23369 15780 18018 29640 67640 26964 MAILING COSTS-NEWSPAPER 247529 PRINTING 195292 MEETINGS 57246 GENERAL LEGISLATION 53236 244250 1899452 291111 259133 58809 58814 35659 37865 4930 5608 980914 613664 329961 367250 484494 449888 1204964 1178558 20799 31178 724310 667039 177926 163882 923035 862099 X 266929 316459 15000 0 281929 316459 1204964 1178558 34530 0 X X 1 X 0 1 0 1 0 0 41757 41757 593561 434601 158960 291089 146225 144864 54507 32838 21669 367250 NRECA RETIREMENT SECURITY PLAN PREPAYMENT 449888 449888 ACCRUED COMPENSATED ABSENCES 109389 ACCRUED BENEFIT OBLIGATION 38120 DEFERRED INCOME 12000 ACCRUED EXPENSES 4373 163882 X 1933019 0 1933019 963 963 1933982 1898489 -963 -963 1899452 0 1899452 PART X, LINE 2: THE ASSOCIATION IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(6). THE ASSOCIATION FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. ANY INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE NOT SIGNIFICANT AND ARE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THESE FINANCIAL STATEMENTS AS APPLICABLE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. TEHRE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014. PART XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAIN/LOSS ON SALE OF ASSETS 963. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALIZED GAIN/LOSS ON SALE OF ASSETS -963. X X 0 0 0 RANDALL C PIERCE EXECUTIVE DIRECTOR 150653 0 0 0 10908 0 0 0 0 0 161561 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 EACH COOPERATIVE IS AN EQUAL MEMBER OF THE ASSOCIATION OF LA COOPERATIVES. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER COOPERATIVE IS ALLOWED REPRESENTATION BY BEING ALLOWED TO CHOOSE ONE BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES THAT ARE GRANTED THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY; THEREFORE THERE ARE NO MEETINGS TO DOCUMENT. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR WHO THEN PRESENTS TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C NO RELATED TRANSACTIONS ARE PERMITTED. NEW MEMBERS ARE REQUIRED TO PROVIDE DISCLOSURE OF ANY RELATIONSHIPS WITH THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 15 THE ALEC BOARD OF DIRECTORS USES THREE COMPENSATION STUDIES CONDUCTED BY THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) TO DETERMINE COMPENSATION FOR THE ALEC CEO. THE FIRST IS AN ANNUAL SURVEY OF ALL STATEWIDE ELECTRIC COOPERATIVE ASSOCIATIONS LIKE ALEC WHICH GIVES ALL COMPENSATION INFORMATION FOR EVERY STATEWIDE EXECUTIVE DIRECTOR/CEO IN THE NATION. THE SECOND IS A SURVEY OF NRECA REGION 8 ELECTRIC COOPERATIVES WHICH ALSO COLLECTS CEO COMPENSATION INFORMATION FOR ALL COOPERATIVES (DISTRIBUTION AND G&T) IN THE STATES OF LA, AR, OK, AND MO. THIRDLY, THE BOARD USES A SIMILAR COMPENSATION STUDY WHICH COLLECTS ALL OF THIS INFORMATION IN LOUISIANA. THE BOARD SETS CEO COMPENSATION BASED ON WHAT THEY BELIEVE IS FAIR BASED ON THIS INFORMATION ALONG WITH THE COST OF LIVING IN LOUISIANA COMPARED WITH OTHER MARKETS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E STATEWIDE & NRECA MEETING 38,958. PUBLIC RELATIONS 38,542. REPAIRS & MAINTENANCE 36,711. AUTO EXPENSES 36,270. AMORTIZATION OF PREPAID PENSION BENEFITS 34,606. TELEPHONE & ANSWERING SERVICE 17,344. TRAINING FILMS & PROGRAMS 13,851. DUES & SUBSCRIPTIONS 11,138. POSTAGE 7,046. OTHER TAXES 5,346. HURRICANE RELIEF DISTRIBUTIONS 2,771. DONATIONS 850. MISCELLANEOUS 817. FORM 990, PART XII, LINE 2C: NO CHANGE IN PROCESS FROM PRIOR YEAR.