SOUTHEAST COLORADO POWER ASSOCIATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHEAST COLORADO POWER ASSOCIATION (EIN 84-0147605)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-22
- IRS object ID
- 201502039349300530
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-07-22T11:49:11-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 320167400 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Schmidt & Company LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 923 NE Woods Chapel Rd Suite 304 | AddressLine1Txt |
| City | Lees Summit | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64064 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 840147605 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEAST COLORADO POWER ASSOCIATIO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 521 | AddressLine1Txt |
| City | La Junta | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81050 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JACK JOHNSTON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 7193842551 | PhoneNum |
| Signature | 2015-07-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Matthew D Sharp CPA | PreparerPersonNm |
| PTIN | P01780607 | PTIN |
| Phone | 8883910229 | PhoneNum |
| Preparation | 2015-07-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JACK JOHNSTON | PrincipalOfficerNm |
| Gross Receipts | $29,240,497 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.secpa.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | SALE OF ELECTRICITY TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,384,476 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $28,623,932 | CYProgramServiceRevenueAmt |
| PY Investment Income | $192,320 | PYInvestmentIncomeAmt |
| CY Investment Income | $209,074 | CYInvestmentIncomeAmt |
| CY Other Revenue | $407,491 | CYOtherRevenueAmt |
| PY Total Revenue | $28,576,796 | PYTotalRevenueAmt |
| CY Total Revenue | $29,240,497 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,954,927 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,425,259 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $26,243,015 | PYOtherExpensesAmt |
| CY Other Expenses | $27,078,940 | CYOtherExpensesAmt |
| PY Total Expenses | $28,197,942 | PYTotalExpensesAmt |
| CY Total Expenses | $28,504,199 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $378,854 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $736,298 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $84,289,664 | TotalAssetsBOYAmt |
| Total Assets EOY | $85,403,165 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $39,232,725 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $38,184,669 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $45,056,939 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $47,218,496 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SALE OF ELECTRICITY TO MEMBERS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $28,504,199 | ExpenseAmt |
| Revenue | $29,240,497 | RevenueAmt |
| Desc | SOLD AND DISTRIBUTED ELECTRICITY TO RURAL MEMBERS. | Desc |
| Total Program Service Expenses | $28,504,199 | 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 | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 76 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 56 | 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 |
| Members And Shr Gross Income | $27,454,265 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $741,443 | 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 | false | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JACK JOHNSTON | PersonNm |
| Phone | 7193842551 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 521 | AddressLine1Txt |
| City | La Junta | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81050 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| LAWRENCE BRASE | |||||||
| SECTREASURER | 6.00 | 0.00 | Yes (X) | Yes (X) | $4,875 | $3,225 | $0 |
| BRAD BUCK | |||||||
| VP | 2.40 | 0.00 | Yes (X) | Yes (X) | $3,300 | $3,300 | $0 |
| BILL GRASMICK | |||||||
| DIR | 1.00 | 0.00 | Yes (X) | $3,150 | $3,150 | $0 | |
| RANDY PHILLIPS | |||||||
| PRESIDENT | 5.00 | 0.00 | Yes (X) | Yes (X) | $3,975 | $3,375 | $0 |
| BILL WRIGHT | |||||||
| DIR | 2.50 | 0.00 | Yes (X) | $3,375 | $3,225 | $0 | |
| KEVIN KARNEY | |||||||
| DIR | 6.00 | 0.00 | Yes (X) | $1,975 | $1,225 | $0 | |
| SHAD SULLIVAN | |||||||
| DIR | 3.00 | 0.00 | Yes (X) | $4,200 | $3,050 | $0 | |
| MARK GRASMICK | |||||||
| FORMER DIR | 0.50 | 0.00 | Yes (X) | $1,750 | $1,750 | $0 | |
| RICHARD WILSON | |||||||
| FORMER CEO | 40.00 | 0.00 | Yes (X) | $154,770 | $0 | $53,689 | |
| JIM SHULDA | |||||||
| CAO | 40.00 | 0.00 | Yes (X) | $116,322 | $0 | $45,749 | |
| SCOTT LARSON | |||||||
| CFO | 40.00 | 0.00 | Yes (X) | $85,887 | $0 | $30,438 | |
| JACK WOLFE | |||||||
| COO | 40.00 | 0.00 | Yes (X) | $89,242 | $0 | $32,857 | |
| KEVIN BRANDON | |||||||
| CTO | 40.00 | 0.00 | Yes (X) | $72,340 | $0 | $29,349 | |
| JACK JOHNSTON | |||||||
| CEO | 40.00 | 0.00 | Yes (X) | $13,531 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $558,692 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $22,300 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $192,082 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WARD ELECTRIC | |||||
| 3690 STAGECOACH RD | Longmont | CO | 80504 | POWERLINE CONST | $247,424 |
| ASPLUNDH TREE EXPERT COMPANY | |||||
| PO BOX 827464 | Philadelphia | PA | 19182 | TREE TRIMMING | $196,139 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $27,244,975 | $27,244,975 | |
| MISC REVENUE | 221000 | $209,290 | $209,290 | |
| POLE RENTAL REVENUE | 221000 | $98,365 | $98,365 | |
| CAPITAL CREDITS | 221000 | $1,071,302 | $1,071,302 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $28,623,932 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $209,074 | TotalRevenueColumnAmt |
| Exclusion | $209,074 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SUBSIDIARY GAIN | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $407,491 | TotalRevenueColumnAmt |
| Exclusion | $407,491 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $407,491 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,240,497 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,525,567 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $714,930 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,425,259 | TotalAmt |
| Program Services | $1,425,259 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,621,947 | TotalAmt |
| Program Services | $1,621,947 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,609,569 | TotalAmt |
| Program Services | $2,609,569 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER PURCHASED | $16,976,062 | $16,976,062 |
| OPERATING EXPENSES | $1,674,023 | $1,674,023 |
| MAINTENANCE DISTRI PLANT | $2,135,133 | $2,135,133 |
| A&G | $1,154,654 | $1,154,654 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,552 | TotalAmt |
| Program Services | $907,552 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,504,199 | TotalAmt |
| Program Services | $28,504,199 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $651,425 | BOYAmt |
| EOY | $1,097,085 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,965,391 | BOYAmt |
| EOY | $2,309,952 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,203,621 | BOYAmt |
| EOY | $2,005,446 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,410,750 | BOYAmt |
| EOY | $1,209,550 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,538,527 | BOYAmt |
| EOY | $1,356,712 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $91,949,918 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $43,395,970 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,594,452 | BOYAmt |
| EOY | $48,553,948 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,925,498 | BOYAmt |
| EOY | $28,870,472 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,289,664 | BOYAmt |
| EOY | $85,403,165 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,670,605 | BOYAmt |
| EOY | $4,180,182 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,095,783 | BOYAmt |
| EOY | $1,775,207 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,466,337 | BOYAmt |
| EOY | $32,229,280 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,232,725 | BOYAmt |
| EOY | $38,184,669 | 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 | $4,823 | BOYAmt |
| EOY | $4,823 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,052,116 | BOYAmt |
| EOY | $47,213,673 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,056,939 | BOYAmt |
| EOY | $47,218,496 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,289,664 | BOYAmt |
| EOY | $85,403,165 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $736,298 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,425,259 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $91,949,918 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $43,395,970 | DepreciationAmt |
| Book Value | $48,553,948 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $48,553,948 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NRUCFC | $1,375,755 | C |
| TRI-STATE G&T COOPERATIVE | $15,313,087 | C |
| WESTERN UNITED ELECT SUPPLY CO | $710,566 | C |
| OTHER | $188,128 | C |
| LONGTERM NOTE RECEIVABLE | $54,614 | C |
| MISCELLANEOUS | $9,027 | C |
| INVESTMENT IN SUBSIDIARY | $11,219,295 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $28,870,472 | TotalBookValueProgramRltdAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Footnote for uncertain tax position under FIN 48 (Part X) | FormAndLineReferenceDesc |
| Explanation | The Association has been granted exemption from federal income tax under Section 501(c)(12) of the Internal Revenue Code. Net margins are allocated to patrons. The Association evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the Association takes with regard to a particular item of income would meet the definition of an uncertain tax position under FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. The Association is subject to routine audits by taxing jurisdictions. The tax years of 2012, 2011, and 2010 remain subject to examination. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| RICHARD WILSON | |||||
| FORMER CEO | $154,164 | $606 | $38,058 | $15,631 | $208,459 |
| JIM SHULDA | |||||
| CAO | $115,755 | $567 | $27,062 | $18,687 | $162,071 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TRI-STATE GT ASSOC INC | |||
| SHARE A COMMON DIRECTOR | $16,975,449 | PURCHASE POWER EXPENSE | false |
| WESTERN UNITED ELECTRIC SUPPLY CO | |||
| SHARE A COMMON DIRECTOR | $1,391,213 | PURCHASES OF MATERIALS AND SUPPLIES | false |
| COLORADO RURAL ELECTRIC ASSOC | |||
| SHARE A COMMON DIRECTOR | $78,811 | MEMBER SERVICES | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | Member owned electric cooperative. |
| Member election for additional members Part VI line 7a | Each member of the cooperative shall be entitled to vote in the election of the board ofdirectors. Board consists of 7 directors who are elected by the membership. |
| Form 990 governing body review Part VI line 11 | Management and paid preparer review drafts of form 990 prior to efiling. Board reviewsannual filings at monthly meetings. |
| Conflict of interest policy compliance Part VI line 12c | Board of directors and Management review policies annually and monthly at board meetings. |
| Governing documents etc available to public Part VI line 19 | Governing documents and financial statements are made available to the public uponrequest. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Other changes in net assets include changes in donated capital, capital credits gain and patrons capital credits during the year. |
| General explanation attachment | SCHEDULE J, PART IIICooperative provides travel for companions for Board Members and the Officers to 1 National trip annually per Board Policy and we reimburse for Health Club dues for ALL employees through our Wellness Committee.PART IX, LINE 4Benefits paid to or for members-The Cooperative allocated patronage capital credits to its members in this amount. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SECOM Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 402 Santa Fe Ave Suite 101 | AddressLine1Txt |
| City | La Junta | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 81050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460707018 | EIN |
| Primary Activities | Fiber and wireless internet | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southeast Colorado Power Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Share Of Total Income | $407,491 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $16,555,727 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Southeast Colorado Power Assoc | ||
| d | $3,499,520 | Actual |
| Southeast Colorado Power Assoc | ||
| j | $60,000 | Actual |
| Southeast Colorado Power Assoc | ||
| o | $90,000 | Actual |