CALLAWAY ELECTRIC COOPERATIVE: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CALLAWAY ELECTRIC COOPERATIVE (EIN 43-0204430)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-24
- IRS object ID
- 201522059349300307
- 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 | 2015-07-24T08:29:52-05:00 | 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 | 430204430 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALLAWAY ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1313 COOPERATIVE DRIVE | AddressLine1Txt |
| City | Fulton | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65251 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Thomas W Howard | PersonNm |
| Person Title | GM | PersonTitleTxt |
| Phone | 5736423326 | PhoneNum |
| Signature | 2015-07-21 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Matthew D Sharp CPA | PreparerPersonNm |
| PTIN | P01780607 | PTIN |
| Phone | 8883910229 | PhoneNum |
| Preparation | 2015-07-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | THOMAS W HOWARD | PrincipalOfficerNm |
| Gross Receipts | $25,406,921 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.callawayelectric.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | DISTRIBUTION OF ELECTRICITY TO RURAL MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 46 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,564,291 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $25,116,204 | CYProgramServiceRevenueAmt |
| PY Investment Income | $142,143 | PYInvestmentIncomeAmt |
| CY Investment Income | $150,514 | CYInvestmentIncomeAmt |
| PY Other Revenue | $68,587 | PYOtherRevenueAmt |
| CY Other Revenue | $140,203 | CYOtherRevenueAmt |
| PY Total Revenue | $24,775,021 | PYTotalRevenueAmt |
| CY Total Revenue | $25,406,921 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,068,708 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,847,189 | 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 | $22,706,313 | PYOtherExpensesAmt |
| CY Other Expenses | $23,113,229 | CYOtherExpensesAmt |
| PY Total Expenses | $24,775,021 | PYTotalExpensesAmt |
| CY Total Expenses | $25,960,418 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | -$553,497 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $78,206,539 | TotalAssetsBOYAmt |
| Total Assets EOY | $83,514,339 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,246,193 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $52,394,925 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,960,346 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $31,119,414 | NetAssetsOrFundBalancesEOYAmt |
| Mission | DISTRIBUTION OF ELECTRICITY TO RURAL MEMBERS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $25,960,418 | ExpenseAmt |
| Revenue | $25,406,921 | RevenueAmt |
| Desc | SOLD AND DISTIBUTED ELECTRICITY TO RURAL MEMBERS. | Desc |
| Total Program Service Expenses | $25,960,418 | 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 | Yes (true) | 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 | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 46 | 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 | $24,225,491 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $701,458 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | 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 | 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 |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS W HOWARD | PersonNm |
| Phone | 5736423326 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1313 COOPERATIVE DRIVE | AddressLine1Txt |
| City | Fulton | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65251 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 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 |
|---|---|---|---|---|---|---|---|
| CHARLES SCHMID | |||||||
| PRES | 5.00 | 0.00 | Yes (X) | Yes (X) | $6,650 | $0 | $0 |
| WESLEY ZERR | |||||||
| VP | 2.00 | 0.00 | Yes (X) | Yes (X) | $4,850 | $0 | $0 |
| DAVID MEANS | |||||||
| SEC | 3.00 | 0.00 | Yes (X) | Yes (X) | $4,200 | $0 | $0 |
| GARY CRAWFORD | |||||||
| TREAS | 2.50 | 0.00 | Yes (X) | Yes (X) | $5,250 | $0 | $0 |
| DAVID GUERRANT | |||||||
| DIR | 1.80 | 0.00 | Yes (X) | $4,250 | $0 | $0 | |
| DAVID BOESSEN | |||||||
| DIR | 2.25 | 0.00 | Yes (X) | $4,850 | $0 | $0 | |
| LINUS ROTHERMICH | |||||||
| DIR | 1.90 | 0.00 | Yes (X) | $4,600 | $0 | $0 | |
| RANDY GASTINEAU | |||||||
| DIR | 2.25 | 0.00 | Yes (X) | $4,850 | $0 | $0 | |
| GARNETT GARRETT | |||||||
| DIR | 3.85 | 0.00 | Yes (X) | $5,250 | $0 | $0 | |
| THOMAS W HOWARD | |||||||
| CEOGM | 55.00 | 0.00 | Yes (X) | $168,892 | $22,400 | $68,165 | |
| CLINT SMITH | |||||||
| MGR OF ADMINASST SEC | 45.00 | 0.00 | Yes (X) | $90,885 | $0 | $30,239 | |
| PAULA PEEPER | |||||||
| MGR ACCTFINANCE | 45.00 | 0.00 | Yes (X) | $89,077 | $0 | $36,491 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $393,604 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $22,400 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $134,895 | 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 (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KIOWA LINE BUILDERS INC | |||||
| PO BOX 721 | Tipton | MO | 65081 | LINE CONSTRUCTION | $518,376 |
| HENTGES TREE SERVICE | |||||
| 5915 OLD LOHMAN RD | Jefferson City | MO | 65101 | ROW CLEARING | $823,999 |
| ARBOR ROW | |||||
| PO BOX 571 | Osceola | MO | 64776 | ROW CLEARING | $136,001 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $24,085,988 | $24,085,988 | |
| PATRONAGE CAPITAL CREDI | 221000 | $854,145 | $854,145 | |
| POLE RENTAL | 221000 | $36,568 | $36,568 | |
| MISC SERVICE REVENUES | 221000 | $139,503 | $139,503 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $25,116,204 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $150,514 | TotalRevenueColumnAmt |
| Exclusion | $150,514 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SUBSIDIARY EARNINGS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $140,203 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $140,203 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $140,203 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,406,921 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,219,839 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $187,082 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,847,189 | TotalAmt |
| Program Services | $2,847,189 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,004,106 | TotalAmt |
| Program Services | $2,004,106 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,360,053 | TotalAmt |
| Program Services | $2,360,053 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER PURCHASED | $12,561,213 | $12,561,213 |
| OPERATING EXPENSES-DISTRIBUT | $1,362,132 | $1,362,132 |
| MAINTENANCE OF DISTR PLANT | $2,147,560 | $2,147,560 |
| ACCOUNTING & COLLECTIONS | $679,736 | $679,736 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,998,429 | TotalAmt |
| Program Services | $1,998,429 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,960,418 | TotalAmt |
| Program Services | $25,960,418 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,590,283 | BOYAmt |
| EOY | $4,574,936 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,395,483 | BOYAmt |
| EOY | $2,039,526 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,733 | BOYAmt |
| EOY | $528,274 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,830,869 | BOYAmt |
| EOY | $1,551,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,633,332 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,785,924 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,953,841 | BOYAmt |
| EOY | $57,847,408 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,857,330 | BOYAmt |
| EOY | $16,972,730 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,206,539 | BOYAmt |
| EOY | $83,514,339 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,289,058 | BOYAmt |
| EOY | $3,492,624 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,622,913 | BOYAmt |
| EOY | $46,827,095 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,334,222 | BOYAmt |
| EOY | $2,075,206 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,246,193 | BOYAmt |
| EOY | $52,394,925 | 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 | $52,225 | BOYAmt |
| EOY | $52,315 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,908,121 | BOYAmt |
| EOY | $31,067,099 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,960,346 | BOYAmt |
| EOY | $31,119,414 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,206,539 | BOYAmt |
| EOY | $83,514,339 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$553,497 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,712,565 | 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 | $76,633,332 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $18,785,924 | DepreciationAmt |
| Book Value | $57,847,408 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,847,408 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGANIZAT | $10,607,156 | C |
| SUBSIDIARY INVESTMENT | $5,833,782 | C |
| RESTRICTED FUNDS DEFERRED REVENUE | $531,792 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $16,972,730 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| POSTRETIREMENT BENEFIT | $725,300 |
| CUSTOMER DEPOSITS | $587,000 |
| DEFERRED CREDITS | $762,906 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,075,206 | TotalLiabilityAmt |
| 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 Cooperative 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 Cooperative 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 Cooperative 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 Cooperative is subject to routine audits by taxing jurisdictions. The tax years of 2013, 2012 and 2011 remain subject to examination. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS W HOWARD | PersonNm |
| Title | CEOGM | TitleTxt |
| Base Compensation Filing Org | $163,895 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $22,400 | CompensationBasedOnRltdOrgsAmt |
| Other Compensation Filing Org | $4,997 | OtherCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $50,384 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $17,781 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $237,057 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $22,400 | TotalCompensationRltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CENTRAL ELECTRIC POWER COOPERATIVE | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | COMMON BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $12,561,213 | TransactionAmt |
| Transaction | PURCHASED POWER EXPENSE | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Supplemental Information for Schedule L | FormAndLineReferenceDesc |
| Explanation | Part IV, Line 1, Board Member Charles Schmid and CEO/GM Thomas Howard both sit on the board for Central Electric Power Cooperative. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | AN IMMATERIAL BUSINESS RELATIONSHIP EXISTS BETWEEN MANY OF THE DIRECTORS WHO BUY AND SELL CATTLE AND LIVESTOCK THROUGH THE CALLAWAY LIVESTOCK SALE BARN. |
| 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 9 directors who are elected by the membership. |
| Form 990 governing body review Part VI line 11 | The Board, Management and paid preparer review drafts of form 990 prior to efiling. |
| Conflict of interest policy compliance Part VI line 12c | Annually distribute the NRECA questionnaire to all directors and employees. |
| CEO executive director top management comp Part VI line 15a | The Board of Directors review managements' salaries in total with the budget and in total and specifically reviews and approves CEO/GM's salary. |
| Other officer or key employee compensation Part VI line 15b | Other management salaries are compared annually to state and national averages and employee performance is reveiwed annually. |
| 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 to memberships, donated capital, other comprehensive income, capital credits gain, and patrons' capital credits. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALLAWAY ELECTRIC SERVICE COMP | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1313 COOPERATIVE DRIVE | AddressLine1Txt |
| City | Fulton | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65251 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431829744 | EIN |
| Primary Activities | INVESTMENTS | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALLAWAY ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Share Of Total Income | $148,267 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $5,799,228 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | 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 | false | 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 | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | 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 | Yes (true) | TransferFromOtherOrgInd |