COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2015
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- Organization
- COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION (EIN 75-0208872)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-06-10
- IRS object ID
- 201611629349300421
- 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 | 2016-06-10T11:03:19-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | 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 | 750208872 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOKE COUNTY ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COOK | BusinessNameControlTxt |
| Phone | 9407592211 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO DRAWER 530 | AddressLine1Txt |
| City | MUENSTER | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76252 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NEIL HESSE | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 9407592211 | PhoneNum |
| Signature | 2016-06-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | William M Miller | PreparerPersonNm |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2016-06-08 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-09-27 15:27:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NEIL HESSE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO DRAWER 530 | AddressLine1Txt |
| City | MUENSTER | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76252 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $42,674,263 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CCECA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRIC POWER TO RURAL AREAS AT COST ON A COOPERATIVE BASIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 63 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $49,067,019 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $42,449,935 | CYProgramServiceRevenueAmt |
| PY Investment Income | $135,859 | PYInvestmentIncomeAmt |
| CY Investment Income | $171,570 | CYInvestmentIncomeAmt |
| PY Other Revenue | $54,521 | PYOtherRevenueAmt |
| CY Other Revenue | $52,236 | CYOtherRevenueAmt |
| PY Total Revenue | $49,257,399 | PYTotalRevenueAmt |
| CY Total Revenue | $42,673,741 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $32,527 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $36,391 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $4,558,585 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,170,012 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,419,143 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,958,699 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $41,247,144 | PYOtherExpensesAmt |
| CY Other Expenses | $35,508,639 | CYOtherExpensesAmt |
| PY Total Expenses | $49,257,399 | PYTotalExpensesAmt |
| CY Total Expenses | $42,673,741 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $73,043,138 | TotalAssetsBOYAmt |
| Total Assets EOY | $74,631,737 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $10,883,582 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,901,728 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $62,159,556 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $64,730,009 | NetAssetsOrFundBalancesEOYAmt |
| Mission | COMMITTED TO SAFELY PROVIDING RELIABLE ENERGY, COMPETITIVELY PRICED WITH QUALITY SERVICE THAT EXCEEDS OUR MEMBERS' EXPECTATIONS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | SALE OF ELECTRIC ENERGY TO OUR MEMBERS - 15,842 ACTIVE SERVICES WERE PROVIDED POWER AT YEAR END AT COST ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 63 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $42,127,475 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $225,413 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHANE WILEY DIRECTOR OF FINANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9407592211 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11799 W US HWY 82 | AddressLine1Txt |
| City | MUENSTER | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76252 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARRY CORBETT | ||||||
| PRESIDENT | 4.64 | Yes (X) | Yes (X) | $28,083 | $0 | $0 |
| DAVID FLUSCHE | ||||||
| VICE PRESIDENT | 1.72 | Yes (X) | Yes (X) | $20,946 | $0 | $0 |
| JESSE G HARALSON | ||||||
| SECRETARY/TREASURER | 2.73 | Yes (X) | Yes (X) | $21,900 | $0 | $0 |
| KENNETH ALEXANDER | ||||||
| DIRECTOR | 1.98 | Yes (X) | $19,900 | $0 | $0 | |
| RA POWELL | ||||||
| DIRECTOR | 5.56 | Yes (X) | $21,900 | $0 | $0 | |
| NEIL HESSE | ||||||
| GENERAL MANAGER | 55.00 | Yes (X) | $127,271 | $0 | $46,879 | |
| SHANE WILEY | ||||||
| DIRECTOR OF FINANCE | 45.00 | Yes (X) | $100,757 | $0 | $35,565 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $340,757 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $82,444 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HARDIN TREE INC | |||||
| PO BOX 310 | COLOGAH | OK | 74053 | VEGETATION MGT/R-O-W CLEARING | $1,174,126 |
| OSMOSE UTILITIES SERVICES INC | |||||
| MT LOCKBOX DEPT 560 BOX 8000 | BUFFALO | NY | 14267 | POLE TESTING & CHANGEOUT | $380,592 |
| SOUTHEASTERN DATA CO-OP INC | |||||
| 100 ASHFORD CENTER N SUITE 500 | ATLANTA | GA | 30338 | SOFTWARE PROVIDER | $222,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ELECTRIC ENERGY | 221000 | $41,346,902 | $41,346,902 |
| PATRONAGE DIVIDENDS | 221000 | $969,371 | $969,371 |
| SERVICE FEES | 221000 | $133,662 | $133,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $42,449,935 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $172,092 | TotalRevenueColumnAmt |
| Exclusion | $172,092 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $522 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$522 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$522 | TotalRevenueColumnAmt |
| Exclusion | -$522 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,196 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,196 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,196 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| POLE ATTACHMENT INCOME | 221000 | $48,886 | $48,886 |
| WATER WELL SALES | 221000 | $154 | $154 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $49,040 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $42,673,741 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $42,453,131 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $220,610 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,391 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,170,012 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $423,201 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,247,485 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,311 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $753,880 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $188,822 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,684,925 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF PURCHASED POWER | $28,820,728 |
| DISTRIBUTION EXPENSE | $2,646,318 |
| ADMIN AND GENERAL | $988,354 |
| CUSTOMER ACCOUNTS | $344,494 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,406 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,673,741 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,823 | BOYAmt |
| EOY | $312,882 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,411,793 | BOYAmt |
| EOY | $6,909,056 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,545,033 | BOYAmt |
| EOY | $2,390,323 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $550,440 | BOYAmt |
| EOY | $511,185 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,473 | BOYAmt |
| EOY | $147,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $68,492,336 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,783,968 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,957,168 | BOYAmt |
| EOY | $40,708,368 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,696,115 | BOYAmt |
| EOY | $23,627,870 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,293 | BOYAmt |
| EOY | $24,249 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,043,138 | BOYAmt |
| EOY | $74,631,737 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,525,560 | BOYAmt |
| EOY | $3,138,590 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,384 | BOYAmt |
| EOY | $153,642 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,200,638 | BOYAmt |
| EOY | $6,609,496 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,883,582 | BOYAmt |
| EOY | $9,901,728 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,159,556 | BOYAmt |
| EOY | $64,730,009 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,159,556 | BOYAmt |
| EOY | $64,730,009 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,043,138 | BOYAmt |
| EOY | $74,631,737 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,570,453 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,451 | OtherCostOrOtherBasisAmt |
| Book Value | $31,451 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,566,216 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,062,789 | DepreciationAmt |
| Book Value | $4,503,427 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $62,836,460 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,721,179 | DepreciationAmt |
| Book Value | $36,115,281 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $58,209 | OtherCostOrOtherBasisAmt |
| Book Value | $58,209 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $40,708,368 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CAPITAL TERM CERTIFICATES - CFC | $607,534 | C |
| MEMBERSHIPS | $2,165 | C |
| PATRONAGE CAPITAL - BEPCI | $22,153,129 | C |
| PATRONAGE CAPITAL - TEC | $312,895 | C |
| PATRONAGE CAPITAL - CFC | $5,623 | C |
| PATRONAGE CAPITAL - SEDC | $120,675 | C |
| PATRONAGE CAPITAL - NRTC | $384,553 | C |
| PATRONAGE CAPITAL - COBANK | $38,308 | C |
| PATRONAGE CAPITAL - CRC | $2,988 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $23,627,870 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $612,279 |
| ACCUMULATED PROVISION FOR POST RETIREMENT BENEFITS OTHER THAN PENSIONS | $3,417,799 |
| ACCRUED POWER COST - OVER COLLECTED | $1,282,699 |
| DEFERRED CREDITS | $1,296,719 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,609,496 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $42,673,741 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $42,673,741 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $42,673,741 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $39,503,729 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $39,503,729 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,170,012 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,170,012 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $42,673,741 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | PURSUANT TO SECTION 74.3013 OF THE TEXAS PROPERTY CODE, THE COOPERATIVE HAS ESTABLISHED A RURAL SCHOLARSHIP FUND WITH AMOUNTS DESIGNATED UNCLAIMED UNDER STATE LAW. THE AMOUNTS DEPOSITED INTO THE RURAL SCHOLARSHIP FUND ARE APPROVED BY THE STATE OF TEXAS AND CAN ONLY BE USED FOR SCHOLARSHIPS TO ENABLE STUDENTS FROM RURAL AREAS TO ATTEND COLLEGE, TECHNICAL SCHOOL OR OTHER POST SECONDARY EDUCATION INSTITUTION. ANY AMOUNTS SO DEPOSITED INTO THE RURAL SCHOLARSHIP FUND ARE STILL PAYABLE TO THE PERSON TO WHOM THE ORIGINAL PAYMENT WAS MADE BUT UNCLAIMED. ALSO PURSUANT TO SECTION 74.3013 OF THE TEXAS PROPERTY CODE, THE COOPERATIVE HAS ESTABLISHED AN ECONOMIC DEVELOPMENT FUND WITH AMOUNTS DESIGNATED UNCLAIMED UNDER STATE LAW. THE AMOUNTS DEPOSITED INTO THE ECONOMIC DEVELOPMENT FUND ARE APPROVED BY THE STATE OF TEXAS AND CAN ONLY BE USED FOR THE STIMULATION AND IMPROVEMENT OF BUSINESS AND COMMERCIAL ACTIVITY FOR ECONOMIC DEVELOPMENT IN RURAL COMMUNITIES. ANY AMOUNTS SO DEPOSITED INTO THE ECONOMIC DEVELOPMENT FUND ARE STILL PAYABLE TO THE PERSON TO WHOM THE ORIGINAL PAYMENT WAS MADE BUT UNCLAIMED. |
| Part X, Line 2: | THE COOPERATIVE UTILIZES THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE COOPERATIVE IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE COOPERATIVE DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE, AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. |
| Part XII, Line 4b - Other Adjustments: | PATRONAGE CAPITAL ASSIGNED 3,170,012. |
| SCHEDULE D, PART IX | Part IX: THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5 PERCENT OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY AND IN ACCORDANCE WITH IRS INSTRUCTIONS SCHEDULE D, PART IX HAS BEEN LEFT BLANK. SCHEDULE D, PART XII, LINE 4B: FOR THE AUDITED FINANCIAL STATEMENTS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID OR ALLOCATED TO THE MEMBERS IS REPORTED AS AN INCREASE IN EQUITY AND NOT AS AN EXPENSE. THEREFORE, NET INCOME PER THE AUDITED FINANCIAL STATEMENTS IS REPORTED GROSS OF THE AMOUNT OF PATRONAGE DIVIDENDS THAT ARE EITHER ALLOCATED OR TO BE ALLOCATED AT THE TIME THE AUDITED FINANCIAL STATEMENTS ARE PREPARED. BECAUSE THE ALLOCATION OF PATRONAGE DIVIDENDS IS ONE ASPECT OF HOW THE COOPERATIVE FULFILLS ITS TAX EXEMPT PURPOSE OF OPERATING ON A COOPERATIVE BASIS, HOWEVER, THE AMOUNT OF PATRONAGE DIVIDENDS EITHER ALLOCATED OR TO BE ALLOCATED TO THE MEMBERS IS EXPENSED ON FORM 990, PART IX, LINE 4 AS "BENEFITS PAID TO MEMBERS". PATRONAGE DIVIDENDS ARE ALLOCATED ON A PATRONAGE BASIS AND DONE SO PURSUANT TO A PRE-EXISTING OBLIGATION AS PROVIDED FOR IN THE "NON-PROFIT OPERATION" ARTICLE OF THE COOPERATIVE'S BYLAWS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NEIL HESSE | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $123,131 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $650 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $3,490 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $31,223 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $15,656 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $174,150 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | PART I, LINE 1A - TRAVEL FOR COMPANIONS - PURSUANT TO APPLICABLE TRAVEL POLICIES, THE COOPERATIVE WILL REIMBURSE DIRECTORS AND EMPLOYEES FOR THE COST OF HIS/HER SPOUSE TO ACCOMPANY HIM/HER ON OFFICIAL BUSINESS OF THE COOPERATIVE. DURING THE YEAR, THREE INDIVIDUALS REPORTED ON FORM 990, PART VII - CORBETT, FLUSCHE, AND HESSE - RECEIVED THIS BEENEFIT. ADDITIONALLY, THE VALUE OF THE BENEFIT WAS INCLUDED IN THE RESPECTIVE REPORTABLE COMPENSATION OF EACH. |
| SCHEDULE J, PART II, COLUMN C | INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE, YEARS OF SERVICE AND THE CURRENT INTEREST RATE ENVIRONMENT. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTIONS TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. NEIL HESSE ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 28,671 401(K) EMPLOYER MATCH 2,552 TOTAL COLUMN C $ 31,223 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (28,671) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 22,693 EXPENSE TO THE COOPERATIVE $ 25,245 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (19 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 4 | THE BYLAWS AMENDED THE TERM MEMBER TO MEMBER-OWNER. ARTICLE III, SECTION 3 WAS AMENDED TO STATE THE PURPOSE OR PURPOSES FOR WHICH SPECIAL MEETINGS ARE CALLED MAY BE DELIVERED NO MORE THAN FORTY-FIVE (45) DAYS BEFORE THE DATE OF THE MEETING. ARTICLE III, SECTION 7 WAS AMENDED TO STATE THE BOARD OF DIRECTORS SHALL, BETWEEN 60 AND 90 DAYS PRIOR TO ANY MEMBERSHIP MEETING, APPOINT CREDENTIALS AND ELECTION COMMITTEE CONSISTING OF AN UNEVEN NUMBER OF MEMBER-OWNERS OF NOT LESS THAN THREE (3) NOR MORE THAN FIVE (5) WHO ARE NOT CLOSE RELATIVES OR MEMBER OF THE SAME HOUSEHOLD OF EXISTING DIRECTORS OR KNOWN CANDIDATES FOR DIRECTORS TO BE ELECTED AT SUCH MEETING. ARTICLE IV SECTION 2 WAS AMENDED AS FOLLOWS: NO PERSON SHALL BE ELIGIBLE TO BECOME OR REMAIN A DIRECTOR OF THE COOPERATIVE WHO: A)IS NOT A MEMBER-OWNER AND IS NOT RECEIVING ELECTRIC SERVICE FROM THE COOPERATIVE AT HIS OR HER PRIMARY RESIDENTIAL ABODE WITHIN THE DISTRICT FROM WHICH SUCH DIRECTOR IS ELECTED TO REPRESENT; OR B)HAS (OR IS A JOINT MEMBER WITH A PERSON WHO HAS) ONE OR MORE ACCOUNTS WITH THE COOPERATIVE OR ITS AFFILIATES THAT ARE NOT IN GOOD FINANCIAL STANDING, OR HAS (OR IS A JOINT MEMBER WITH A PERSON WHO HAS) A CONTROLLING INTEREST IN ANOTHER PERSON THAT HAS ONE OR MORE ACCOUNTS WITH THE COOPERATIVE OR ITS AFFILIATES THAT ARE NOT IN GOOD FINANCIAL STANDING; OR C)HAS NOT BEEN A MEMBER OF THE COOPERATIVE FOR THE PERIOD OF TWELVE (12) CONSECUTIVE MONTHS IMMEDIATELY PRIOR TO ELECTION; OR D)HAS NOT MAINTAINED A PRINCIPAL PLACE OF RESIDENCE WITHIN THE SERVICE AREA OF THE COOPERATIVE FOR THE PERIOD OF TWELVE (12) CONSECUTIVE MONTHS IMMEDIATELY PRIOR TO ELECTION; OR E)HAS BEEN CONVICTED OF A FELONY OR HAS PLED GUILTY TO A FELONY; OR F)IS IN ANY WAY EMPLOYED BY OR FINANCIALLY ASSOCIATED WITH THE COOPERATIVE OR A COMPETING ELECTRIC UTILITY COMPANY; OR G)IS INVOLVED IN ANY BUSINESS ACTIVITY WHICH MIGHT BE CONSTRUED AS A "CONFLICT OF INTEREST OR IN ANY WAY PRESENTS THE "APPEARANCE OF IMPROPRIETY" THROUGH BUSINESS OR PERSONAL INVOLVEMENT; OR H)IS BIDDING ON REQUESTS FOR PROPOSALS FROM THE COOPERATIVE OR IS ACTIVELY SELLING MATERIALS OR SERVICES TO THE COOPERATIVE; OR I)IS SELLING ELECTRICAL SUPPLIES TO OR PERFORMING ELECTRICAL SERVICES FOR COOPERATIVE MEMBER-OWNERS; OR J)HAS (OR IS A JOINT MEMBER WITH A PERSON WHO HAS) BEEN AN EMPLOYEE, OR HAS (OR IS A JOINT MEMBER WITH A PERSON WHO HAS) WORKED AS AN INDEPENDENT CONTRACTOR OR AN EMPLOYEE OF AN INDEPENDENT CONTRACTOR, OF THE COOPERATIVE OR ANY OF ITS AFFILIATES DURING THE THREE (3) YEAR PERIOD IMMEDIATELY PRIOR TO ELECTION; OR K)IS NOT A NATURAL PERSON; OR L)EXCEPT AS OTHERWISE DETERMINED BY THE BOARD, IS THE SUBJECT OF A FINAL AND NON-APPEALABLE JUDGMENT IN A CIVIL ACTION OR AN ARBITRATION ON THE GROUNDS OF FRAUD, DECEIT OR MISREPRESENTATION; OR M)IS AN ACTIVE OR FORMER EMPLOYEE OF THE COOPERATIVE; OR N)IS THE INCUMBENT OF OR CANDIDATE FOR AN ELECTIVE PUBLIC OFFICE IN CONNECTION WITH WHICH A SALARY IS PAID. O)IS A CLOSE RELATIVE (DEFINED BELOW) OF A COOPERATIVE DIRECTOR, OFFICER OR EMPLOYEE; OR P)DURING THE ONE (1) YEAR PERIOD IMMEDIATELY PRIOR TO ELECTION, RECEIVES, OR HAS A CLOSE RELATIVE OR AN AFFILIATE THAT RECEIVES, MORE THAN TEN PERCENT (10%) OF HIS, HER, OR ITS ANNUAL GROSS INCOME, OTHER THAN INSURANCE OR MEDICAL BENEFITS OR DIRECTOR COMPENSATION INCOME, DIRECTLY OR INDIRECTLY FROM THE COOPERATIVE OR ANY OF ITS AFFILIATES; OR Q)IS EMPLOYED BY ANOTHER DIRECTOR OR IS EMPLOYED BY, OR RECEIVES MORE THAN TEN PERCENT (10%) OF HIS OR HER ANNUAL GROSS INCOME FROM, AN ENTITY WHICH ANOTHER DIRECTOR CONTROLS (INCLUDING AS A DIRECTOR, MANAGER, GENERAL PARTNER, OR OFFICER) OR OF WHICH ANOTHER DIRECTOR OWNS MORE THAN TEN PERCENT (10%); OR R)IS NOT A CITIZEN OF THE UNITED STATES OF AMERICA. FOR PURPOSES OF THESE BYLAWS, THE TERM "CLOSE RELATIVE" MEANS AN INDIVIDUAL WHO (I) THROUGH BLOOD, LAW, OR MARRIAGE, IS A SPOUSE, CHILD, STEPCHILD, FATHER, STEPFATHER, MOTHER, STEPMOTHER, BROTHER, STEPBROTHER, HALF-BROTHER, SISTER, STEPSISTER, HALF-SISTER, GRANDPARENT, GRANDCHILD, FATHER-IN-LAW, MOTHER-IN-LAW, BROTHER-IN-LAW, SISTER-IN-LAW, SON-IN-LAW, OR DAUGHTER-IN-LAW, OR (II) RESIDES IN THE SAME RESIDENCE. AN INDIVIDUAL QUALIFIED AND ELECTED AS A DIRECTOR DOES NOT BECOME A CLOSE RELATIVE WHILE SERVING AS A DIRECTOR BECAUSE OF A MARRIAGE OR LEGAL ACTION TO WHICH THE INDIVIDUAL WAS NOT A PARTY. ARTICLE IV SECTION 3 WAS AMENDED TO RE-DRAW EACH OF THE FIVE (5) DIRECTOR DISTRICTS TO REFLECT GROWTH IN MEMBERSHIP AND TO MORE EQUITABLY REPRESENT THE MEMBERS. ARTICLE IV, SECTION 5 WAS AMENDED TO STATE NOT LESS THAN SIXTY (60) DAYS OR MORE THAN NINETY (90) DAYS PRIOR TO ANY MEMBERSHIP MEETING AT WHICH DIRECTORS ARE TO BE ELECTED, THE BOARD OF DIRECTORS SHALL APPOINT A COMMITTEE ON NOMINATIONS. IT WAS ALSO AMENDED TO STATE THAT FIVE PER CENTUM (5%) OR MORE MEMBER-OWNERS RESIDING IN A DISTRICT FOR WHICH A DIRECTOR IS TO BE ELECTED, ACTING TOGETHER, MAY MAKE OTHER NOMINATIONS BY PETITION, AND THE SECRETARY/TREASURER SHALL POST SUCH NOMINATIONS AT THE SAME PLACE WHERE THE LIST OF NOMINATIONS IS MADE BY THE NOMINATING COMMITTEE IS POSTED. IN ADDITION, SECTION 5 WAS AMENDED TO STATE NOMINATIONS MADE BY PETITION, IF ANY, RECEIVED AT THE COOPERATIVE'S PRINCIPAL OFFICE AT LEAST SIXTY (60) DAYS BEFORE THE MEETING SHALL BE INCLUDED IN THE OFFICIAL BALLOT AND IDENTIFIED AS HAVING BEEN MADE BY PETITION. ARTICLE IV SECTION 7 WAS AMENDED TO STATE THE FOLLOWING: ANY MEMBER-OWNER MAY BRING CHARGES AGAINST AN OFFICER OR DIRECTOR BY FILING THEM IN WRITING NO LESS THAN 45 DAYS OF THE REGULAR OR SPECIAL MEETING OF THE MEMBER-OWNERS WITH THE SECRETARY/TREASURER, TOGETHER WITH A PETITION SIGNED BY TEN PER CENTUM (10%) OF THE MEMBER-OWNERS, OR 300, WHICHEVER IS THE LESSER, REQUESTING THE REMOVAL OF THE OFFICER OR DIRECTOR IN QUESTION. THE REMOVAL SHALL BE VOTED UPON AT THE NEXT REGULAR OR SPECIAL MEETING OF THE MEMBER-OWNERS. THE DIRECTOR OR OFFICER AGAINST WHOM SUCH CHARGES HAVE BEEN BROUGHT SHALL BE INFORMED IN WRITING OF THE CHARGES NO LESS THAN 30 DAYS PREVIOUS TO THE MEETING AND SHALL HAVE AN OPPORTUNITY AT THE MEETING TO BE HEARD IN PERSON OR BY COUNSEL AND TO PRESENT EVIDENCE; AND THE PERSON OR PERSONS BRINGING THE CHARGES AGAINST HIM SHALL HAVE THE SAME OPPORTUNITY. NO MORE THAN ONE (1) DIRECTOR AT ONE TIME MAY BE REMOVED UNDER PROVISIONS OF THIS SECTION. CHARGES, SPECIFYING CAUSE FOR REMOVAL, AGAINST A DIRECTOR MAY BE BROUGHT BY ANY THREE (3) OTHER DIRECTORS OF THE COOPERATIVE AND SUBMITTED TO THE BOARD. ANY DECISION ON THE REMOVAL OF A DIRECTOR (WHO, FOR PURPOSES OF THIS SECTION 4.7, IS A "SUBJECT DIRECTOR") BY THE BOARD, WHICH MAY ONLY BE FOR CAUSE OR IN ACCORDANCE WITH SECTION 4.2 OF THESE BYLAWS, UNDER THIS SECTION 4.7, SHALL BE MADE AT A REGULAR MEETING OF THE BOARD OR AT A SPECIAL MEETING OF THE BOARD CALLED FOR THAT PURPOSE. THE SUBJECT DIRECTOR SHALL BE INFORMED IN WRITING OF THE CHARGES AT LEAST 30 DAYS PRIOR TO THE MEETING AT WHICH THE CHARGES ARE TO BE CONSIDERED AND SHALL HAVE AN OPPORTUNITY AT THE MEETING TO BE HEARD IN PERSON OR BY COUNSEL AND TO PRESENT EVIDENCE IN RESPECT OF THE CHARGES; THE DIRECTORS BRINGING THE CHARGES AGAINST THE SUBJECT DIRECTOR SHALL BE CONSIDERED AND VOTED UPON AT THE MEETING. IF THE SUBJECT DIRECTOR IS REMOVED BY A VOTE OF TWO-THIRDS (2/3) OF ALL OF THE DIRECTORS OF THE COOPERATIVE, OTHER THAN THE SUBJECT DIRECTOR, THEN THE REMOVAL SHALL BE EFFECTIVE IMMEDIATELY. THE VACANCY MAY BE FILLED IN ACCORDANCE WITH SECTION 4.8 OF THESE BYLAWS |
| Form 990, Part VI, Section A, line 4 | ARTICLE IV, SECTION 9 WAS AMENDED TO STATE THE FOLLOWING: BOARD MEMBERS MAY RECEIVE COMPENSATION FOR THEIR SERVICE ON THE BOARD, AS SET OUT BY RESOLUTION AND/OR BOARD POLICIES, AS FOLLOWS: (A) A FIXED AMOUNT PLUS THE CURRENT APPROVED IRS MILEAGE RATE FOR PERSONAL VEHICLE USE WHILE ATTENDING EACH BOARD MEETING; (B) A FIXED AMOUNT PER DAY PLUS THE CURRENT APPROVED IRS MILEAGE RATE FOR PERSONAL VEHICLE USE WHILE ON SPECIAL ASSIGNMENTS FOR THE COOPERATIVE, WHILE REPRESENTING THE COOPERATIVE AT A MEETING AT WHICH NO BOARD FEE IS PAID, AND ON NON-MEETING TRAVEL DAYS; (C) WHILE ATTENDING SUCH ASSIGNMENTS AND MEETINGS AS NOTED IN (B) ABOVE, EACH DIRECTOR SHALL PAY FOR HIS/HER OWN OUT-OF-POCKET EXPENSES, SUCH AS BUT NOT LIMITED TO, MEALS, TIPS, TAXI FARES AND ALL OTHER EXPENSES NOT PREVIOUSLY ARRANGED BY THE COOPERATIVE WITH THE EXCEPTION OF TRANSPORTATION TO AND FROM THE AIRPORT, AND AIRPORT PARKING FEES. (D) THE BOARD OF DIRECTORS AND SPOUSES ARE ELIGIBLE TO RECEIVE HEALTH INSURANCE COVERAGE THROUGH THE COOPERATIVE BY PAYING THE CURRENT PREMIUMS TO THE COOPERATIVE. (E) EACH DIRECTOR MAY RECEIVE A MONTHLY RETAINER IN A FIXED AMOUNT SET BY THE BOARD ARTICLE V, SECTION 3 WAS AMENDED TO STATE THAT WRITTEN NOTICE OF THE TIME, PLACE AND PURPOSE OF ANY SPECIAL MEETING OF THE BOARD SHALL BE DELIVERED TO EACH BOARD MEMBER ELECTRONICALLY. ARTICLE VII, SECTION 2 ADDED THE FOLLOWING PARAGRAPH: (H) TO SECURE PAYMENT OF ANY AMOUNTS OWED BY A MEMBER TO THE COOPERATIVE, INCLUDING ANY REASONABLE COMPOUNDED INTEREST AND LATE PAYMENT FEES AS DETERMINED BY THE BOARD, THE COOPERATIVE HAS A SECURITY INTEREST IN THE CAPITAL CREDITS OF EVERY MEMBER AND FORMER MEMBER. WHEN ANY CAPITAL CREDITS ARE ORDERED TO BE RETIRED BY THE BOARD OF DIRECTORS AND ANY PAYMENTS ARE SCHEDULED TO BE MADE TO ELIGIBLE MEMBERS, THE COOPERATIVE SHALL DEDUCT FROM SUCH PAYMENT ANY UNPAID BILL OF THE MEMBER WHICH MAY BE DUE FROM SAID MEMBER TO THE COOPERATIVE, WHETHER SAID BILL IS FOR PREVIOUS DELINQUENCIES OF SAID MEMBER OR REGARDLESS OF THE PURPOSE FOR WHICH THE DEBT WAS INCURRED. ARTICLE XI, SECTION 3 WAS AMENDED TO ADD THE FOLLOWING PARAGRAPH: THE BOARD SHALL HAVE THE POWER TO PARTICIPATE IN CHARITABLE ENDEAVORS FOR THE BENEFIT OF THE MEMBER-OWNERS, OTHER PERSONS, AND/OR THE COOPERATIVE SERVICE AREA IN GENERAL. THE BOARD SHALL FURTHER HAVE FULL AUTHORITY TO ADOPT SUCH POLICIES AND PROCEDURES TO EFFICIENTLY ACCOMPLISH ITS CHARITABLE OBJECTIVES. |
| Form 990, Part VI, Section A, line 6 | THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. |
| Form 990, Part VI, Section A, line 7a | THE MEMBERS OF THE COOPERATIVE VOTE ON THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER, ONE VOTE BASIS. |
| Form 990, Part VI, Section A, line 7b | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE: 1. DISSOLUTION/LIQUIDATION OF THE COOPERATIVE; 2. MERGER OR CONSOLIDATION OF THE COOPERATIVE WITH ANOTHER ORGANIZATION; 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS; 4. AMENDMENT TO THE ARTICLES OF INCORPORATION; |
| Form 990, Part VI, Section B, line 11 | MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION, REVIEW AND APPROVAL PRIOR TO FILING. THE DISCUSSION AND REVIEW WAS PERFORMED AT THE BOARD MEETING IMMEDIATELY BEFORE THE FILING OF THE FORM 990. |
| Form 990, Part VI, Section B, line 12c | ALL OFFICERS, DIRECTORS, AND EMPLOYEES ARE REQUIRED TO REVIEW AND BE FAMILIAR WITH THE POLICIES OUTLINED IN THE COOPERATIVE'S EMPLOYEE-ETHICS POLICY AND ARE REQUIRED TO DISCLOSE ANY ACTION OR SITUATION THAT MIGHT VIOLATE THE POLICY TO THE GENERAL MANAGER AS SOON AS POSSIBLE. THE GENERAL MANAGER REGULARLY MONITORS AND ENFORCES THIS POLICY. |
| Form 990, Part VI, Section B, line 15 | THE BOARD OF DIRECTORS ANNUALLY EVALUATES AND SETS THE COMPENSATION OF THE GENERAL MANAGER. THE GENERAL MANAGER USES A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S EMPLOYEES MEETING THE DEFINITION OF OFFICER AND KEY EMPLOYEE, IF ANY. THE SURVEY INCLUDES SALARIES FROM SIMILAR COOPERATIVES THROUGHOUT TEXAS AND THE NATION. |
| Form 990, Part VI, Section C, line 19 | THE COOPERATIVE PROVIDES EACH NEW MEMBER WITH A COPY OF ITS BY-LAWS, WHICH ARE ALSO LOCATED ON ITS WEBSITE AT WWW.CCECA.COM. THE COOPERATIVE WILL ALSO PROVIDE A COMPLETE COPY OF ITS CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. ADDITIONALLY, THE COOPERATIVE ANNUALLY PUBLISHES ITS AUDITED BALANCE SHEET AND INCOME STATEMENT IN THE CO-OP POWER MAGAZINE PRIOR TO EACH ANNUAL MEETING. MEMBERS RECEIVE A COPY OF THE MAGAZINE, INCLUDING OTHER INFORMATION SPECIFIC TO THE COOPERATIVE. |
| Form 990, Part VII, Column F | IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE COOPERATIVE HAS ESTABLISHED A DEFINED CONTRIBUTION PLAN UNDER SECTION 401(K) OF THE INTERNAL REVENUE CODE. EMPLOYER CONTRIBUTIONS TO THE PLAN ARE MADE PURSUANT TO THE PLAN DOCUMENT. ADDITIONALLY, THE COOPERATIVE PARTICIPATES IN A MULTI-EMPLOYER DEFINED BENEFIT PLAN. CONTRIBUTIONS TO THIS PLAN ARE BASED ON THE FULL FUNDING LIMITATION OF SUCH PLAN. EMPLOYER CONTRIBUTIONS FOR BOTH PLANS ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING OFFICERS, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE COOPERATIVE ALSO PROVIDES HEALTH, DENTAL, LONG TERM DISABILITY AND LIFE INSURANCE TO ALL ELIGIBLE EMPLOYEES THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) FOR THE OFFICERS IS THE TOTAL AMOUNT CONTRIBUTED BY THE COOPERATIVE TO THE PENSION PLAN AND THE INSURANCE PAID ON BEHALF OF AND FOR THEIR BENEFIT. IN ADDITION TO THE ABOVE PENSION PLANS, THE COOPERATIVE ALSO PROVIDES POST-RETIREMENT HEALTH INSURANCE BENEFITS THROUGH AN UNFUNDED WELFARE BENEFIT PLAN. THE VALUE OF THESE BENEFITS BY INDIVIDUAL HAS NOT BEEN ESTIMATED. |
| Form 990, Part VIII, Line 2B | PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE COOPERATIVE TO ITS MEMBERS. |
| Form 990, Part IX | THE ACCOUNTING RECORDS OF THE COOPERATIVE ARE MAINTAINED IN ACCORDANCE WITH THE RUS UNIFORM SYSTEM OF ACCOUNTS AS PRESCRIBED FOR ELECTRIC BORROWERS OF THE RURAL UTILITIES SERVICES (RUS). THE UNIFORM SYSTEM OF ACCOUNTS DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1 - 23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1 - 23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE UNIFORM SYSTEM OF ACCOUNTS. |
| Form 990, Part IX, Lines 5-7 | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 2,670,686 LESS DIRECTORS FEES REPORTED ON 1099-MISC (112,729) LESS EMPLOYEE OFFICER BENEFITS REPORTED ON LINE 5 (82,444) PLUS SALARIES AND WAGES CAPITALIZED DIRECTLY TO PLANT 751,438 PLUS SALARIES AND WAGES CAPITALIZED/EXPENSED INDIRECTLY THROUGH CLEARING & OTHER ACCOUNTS 380,895 TOTAL WAGES ACCRUED AND/OR PAID $ 3,607,846 |
| Form 990, Part IX, Line 24 | ADMINISTRATIVE AND GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: OFFICE AND SUPPLIES $ 278,745 OUTSIDE SERVICES 164,464 REGULATORY COMMISSION 68,894 ANNUAL MEETING 34,028 PUBLIC RELATIONS 137,901 DUES AND SUBSCRIPTIONS 18,310 DIRECTOR EXPENSES 8,827 MAINTENANCE OF GENERAL PLANT 126,576 MISCELLANEOUS GENERAL EXPENSE 150,609 TOTAL ADMINISTRATIVE AND GENERAL EXPENSE PER 990 $ 988,354 |
| Form 990, Part IX, Line 4 | PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS (HEREINAFTER REFERRED TO AS "PATRONS") SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. THE COOPERATIVE'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS PATRONS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE COOPERATIVE OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS PATRONS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR PATRONS, AND (3) IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE COOPERATIVE'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE COOPERATIVE'S BYLAWS. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE PATRONS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE COOPERATIVE FOR THE 2015 CALENDAR YEAR. BECAUSE PATRONAGE DIVIDENDS IS THE PROCESS BY WHICH THE COOPERATIVE OPERATES AT COST WITH ITS PATRONS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE COOPERATIVE HAS REPORTED SUCH AMOUNTS AS AN EXPENSE FOR FORM 990 REPORTING. PATRONAGE DIVIDENDS ARE NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, HOWEVER. |
| Form 990, Part IX, Line 1 | ALL GRANTS, SPONSORSHIPS AND DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA. ALL DONATIONS ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. EACH GRANT, SCHOLARSHIP AND/OR DONATION MADE DURING THE YEAR WAS BELOW THE REPORTING THRESHOLD OF SCHEDULE I, PART II. |
| Form 990, Part XI, line 9: | PATRONAGE CAPITAL RETIRED -613,572. PATRONAGE CAPITAL RETIRED - GAIN/(LOSS) 613. PATRONAGE CAPITAL ASSIGNABLE 3,170,012. OTHER COMPREHENSIVE INCOME PROVISION FOR PENSIONS AND BENEFITS 13,400. |
| Form 990, Part XII, Line 2C | THE BOARD AS A WHOLE IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. PROCEDURAL CHANGES DID NOT OCCUR DURING THE YEAR. |
| Form 990, Part X, Lines 17 and 25 | THE COOPERATIVE PREVIOUSLY INCLUDED ACCRUED EXPENSES (I.E. "ACCRUED COMPENSATED ABSENCES", "ACCRUED TAXES AND "OTHER CURRENT ACCRUED LIABILITES") AS COMPONENTS OF OTHER LIABILITIES ON LINE 25 OF PART X. HOWEVER, FOR THE 2015 CALENDAR YEAR, THE COOPERATIVE BEGAN REPORTING THESE AMOUNTS ON LINE 17 IN ACCORDANCE WITH FORM 99O INSTRUCTIONS. TO INCREASE CONSISTENCY, THE AMOUNT OF $752,752 FOR ACCRUED EXPENSES FOR THE 2014 CALENDAR YEAR HAVE BEEN RECLASSIFIED FROM LINE 25 TO LINE 17. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOKE COUNTY ELECTRIC CHARITABLE FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 530 | AddressLine1Txt |
| City | MUENSTER | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 762520530 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352477483 | EIN |
| Primary Activities | DISBURSEMENT OF FUNDS FOR CHARITABLE PURPOSES IN THE COOP'S SERVICE AREA | PrimaryActivitiesTxt |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOKE COUNTY ELECTRIC COOPERATIVE ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt |
|---|
| COOKE COUNTY ELECTRIC FOUNDATION - NA LESS THAN 50000 |
| N |
| COOKE COUNTY ELECTRIC FOUNDATION - NA LESS THAN 50000 |
| O |
| COOKE COUNTY ELECTRIC FOUNDATION - NA LESS THAN 50000 |
| Q |