PIONEER ELECTRIC COOPERATIVE INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- PIONEER ELECTRIC COOPERATIVE INC (EIN 48-0493444)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-07-24
- IRS object ID
- 201522059349300432
- 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 | 2015-07-24T12:15:35-05:00 | 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 | 480493444 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PION | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | Ulysses | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVE EPPERSON | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6203564111 | PhoneNum |
| Signature | 2015-07-24 | 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 | 2015-07-24 | 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 | Steve J Epperson | PrincipalOfficerNm |
| Gross Receipts | $110,027,619 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.pioneerelectric.coop | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | SALE OF ELECTRICITY TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 79 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $108,494,698 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $106,083,539 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,128,709 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,128,005 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$1,557,471 | PYOtherRevenueAmt |
| CY Other Revenue | $2,816,075 | CYOtherRevenueAmt |
| PY Total Revenue | $108,065,936 | PYTotalRevenueAmt |
| CY Total Revenue | $110,027,619 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $115,639 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $111,956 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,147,438 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,636,960 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,257,868 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,955,148 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $77,677,976 | PYOtherExpensesAmt |
| CY Other Expenses | $78,994,926 | CYOtherExpensesAmt |
| PY Total Expenses | $88,198,921 | PYTotalExpensesAmt |
| CY Total Expenses | $89,698,990 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $19,867,015 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $20,328,629 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $189,406,953 | TotalAssetsBOYAmt |
| Total Assets EOY | $212,685,413 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $83,354,758 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $86,100,229 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $106,052,195 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $126,585,184 | NetAssetsOrFundBalancesEOYAmt |
| Mission | SALE OF ELECTRICITY TO MEMBERS | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $89,698,990 | ExpenseAmt |
| Revenue | $110,027,619 | RevenueAmt |
| Desc | DISTRIBUTED ELECTRICITY TO APPROXIMATLEY 17,000 RURAL MEMBERS OF PIONEER ELECTRIC COOPERATIVE AND APPROXIMATELY 17,350 CONSUMERS WHO ARE SERVED THROUGH SOUTHERN PIONEER ELECTRIC COMPANY, A WHOLLY OWNED SUBSIDIARY. | Desc |
| Total Program Service Expenses | $89,698,990 | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | 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 | 72 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 79 | 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 | $91,859,028 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,519,261 | 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 | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | 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 | Chantry C Scott | PersonNm |
| Phone | 6203564111 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA | AddressLine1Txt |
| City | Ulysses | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| Alfred Alexander | |||||||||
| Trustee | 2.40 | 0.00 | Yes (X) | $19,734 | $1,700 | $0 | |||
| Fred Claasen | |||||||||
| Trustee | 8.00 | 0.00 | Yes (X) | $29,001 | $3,050 | $0 | |||
| Don Dunn | |||||||||
| Trustee | 0.20 | 0.00 | Yes (X) | $3,356 | $200 | $0 | |||
| Martie Floyd | |||||||||
| Trustee | 1.80 | 0.00 | Yes (X) | $19,283 | $1,450 | $0 | |||
| Perry E Rubart | |||||||||
| Trustee | 6.90 | 0.00 | Yes (X) | $25,433 | $3,000 | $0 | |||
| MIKE BREWER | |||||||||
| Trustee | 1.00 | 0.00 | Yes (X) | $20,980 | $2,250 | $0 | |||
| Melvin Winger | |||||||||
| Trustee | 1.20 | 0.00 | Yes (X) | $19,186 | $1,600 | $0 | |||
| James Bell | |||||||||
| Trustee | 4.10 | 0.00 | Yes (X) | $27,013 | $2,900 | $0 | |||
| John R Jury | |||||||||
| Trustee | 3.00 | 0.00 | Yes (X) | $20,326 | $1,700 | $0 | |||
| Charles Milburn | |||||||||
| Trustee | 1.60 | 0.00 | Yes (X) | $22,386 | $2,000 | $0 | |||
| Chantry C Scott | |||||||||
| CFO | 45.00 | 0.00 | $170,020 | $0 | $68,322 | Yes (X) | |||
| Steve J Epperson | |||||||||
| CEO | 41.50 | 0.00 | $356,618 | $0 | $150,760 | Yes (X) | |||
| Randall D Magnison | |||||||||
| Executive VP Asst CEO | 52.00 | 0.00 | $223,363 | $0 | $96,790 | Yes (X) | |||
| George W Bushnell | |||||||||
| VP of Oper & Engin | 41.00 | 0.00 | $165,905 | $0 | $78,591 | Yes (X) | |||
| Lindsay Shepard | |||||||||
| Exec VP Gen Counsel | 41.00 | 0.00 | $190,551 | $0 | $35,062 | Yes (X) | |||
| Michael T Haney | |||||||||
| Mgr Oper & Engin | 42.00 | 0.00 | $146,432 | $0 | $147,828 | Yes (X) | |||
| Ross W Riley | |||||||||
| Operations Supervisor | 45.50 | 0.00 | $124,665 | $0 | $85,504 | Yes (X) | |||
| Clinton Meier | |||||||||
| Apparatus & Meter Coordinator | 45.00 | 0.00 | $114,599 | $0 | $52,854 | Yes (X) | |||
| Sherry Easton | |||||||||
| Mgr Accounting | 45.30 | 0.00 | $127,143 | $0 | $48,607 | Yes (X) | |||
| Anita L Wendt | |||||||||
| VP of Energy Services | 44.00 | 0.00 | $136,856 | $0 | $78,851 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,962,850 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $19,850 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $843,169 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Texas Meter and Device Company LLC | |||||
| PO Box 154099 | Waco | TX | 76715 | Contract AMI Inst | $193,158 |
| J J Powerline Contr Inc | |||||
| PO Box 861 | Dodge City | KS | 67801 | Contract Labor | $585,068 |
| Milton Moran Tomson | |||||
| 111 N Main St | Johnson | KS | 67855 | Contract legal ser | $174,145 |
| McBride Construction Inc | |||||
| 613 East 11th St | Hugoton | KS | 67951 | Contract Const | $220,801 |
| NISC | |||||
| PO Box 1147 | Mandan | ND | 58554 | Contract Computer | $369,115 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Sales of Electricity | 221000 | $88,845,649 | $88,845,649 | |
| Capital Credits | 900099 | $17,048,137 | $17,048,137 | |
| Merchandising Revenue | 900099 | $5,907 | $5,907 | |
| Pole Rental Revenue | 532000 | $50,033 | $50,033 | |
| Misc Service Rev | 221000 | $133,813 | $133,813 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $106,083,539 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,070,421 | TotalRevenueColumnAmt |
| Exclusion | $1,070,421 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $57,584 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $57,584 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,584 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,584 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Nonutility operations | 900099 | $126,080 | $126,080 |
| Incomeloss Eqty Inves | 900099 | $2,689,995 | $2,689,995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,816,075 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,027,619 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,907,165 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,120,454 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,755 | TotalAmt |
| Program Services | $70,755 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,201 | TotalAmt |
| Program Services | $41,201 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,636,960 | TotalAmt |
| Program Services | $2,636,960 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,249,386 | TotalAmt |
| Program Services | $2,249,386 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,939,211 | TotalAmt |
| Program Services | $2,939,211 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,217,525 | TotalAmt |
| Program Services | $1,217,525 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,022,906 | TotalAmt |
| Program Services | $1,022,906 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,120 | TotalAmt |
| Program Services | $526,120 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,340 | TotalAmt |
| Program Services | $45,340 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,525 | TotalAmt |
| Program Services | $134,525 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,154 | TotalAmt |
| Program Services | $18,154 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,385 | TotalAmt |
| Program Services | $1,385 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,692 | TotalAmt |
| Program Services | $102,692 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,610 | TotalAmt |
| Program Services | $267,610 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,248 | TotalAmt |
| Program Services | $61,248 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,928 | TotalAmt |
| Program Services | $294,928 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,450 | TotalAmt |
| Program Services | $81,450 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,103 | TotalAmt |
| Program Services | $67,103 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,997,030 | TotalAmt |
| Program Services | $3,997,030 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,449,109 | TotalAmt |
| Program Services | $4,449,109 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Purchased Power | Desc |
| Total | $67,811,046 | TotalAmt |
| Program Services | $67,811,046 | ProgramServicesAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,663,306 | TotalAmt |
| Program Services | $1,663,306 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,698,990 | TotalAmt |
| Program Services | $89,698,990 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $914,351 | BOYAmt |
| EOY | $448,787 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,258,234 | BOYAmt |
| EOY | $9,082,364 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $957,843 | BOYAmt |
| EOY | $1,204,552 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,780,744 | BOYAmt |
| EOY | $7,817,248 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $140,346,929 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $26,817,027 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,661,038 | BOYAmt |
| EOY | $113,529,902 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,834,743 | BOYAmt |
| EOY | $80,602,560 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,406,953 | BOYAmt |
| EOY | $212,685,413 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,779,077 | BOYAmt |
| EOY | $15,204,966 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,575,681 | BOYAmt |
| EOY | $70,895,263 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,354,758 | BOYAmt |
| EOY | $86,100,229 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,052,195 | BOYAmt |
| EOY | $126,585,184 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,052,195 | BOYAmt |
| EOY | $126,585,184 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,406,953 | BOYAmt |
| EOY | $212,685,413 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $20,328,629 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $204,360 | 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 | $140,346,929 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $26,817,027 | DepreciationAmt |
| Book Value | $113,529,902 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $113,529,902 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVEST IN ASSOC ORGS-PATRONAGE CAPI | $57,536,554 | C |
| INVEST IN ASSOC ORGS-OTHER GENERAL | $1,667,864 | C |
| INVESTMENT IN SUBSIDIARY | $3,959,166 | C |
| INVEST IN ASSOC ORGS-NONGENERAL | $963,831 | C |
| INVEST IN ECON DEVELOPMENT PROJECTS | $640,817 | C |
| OTHER INVESTMENTS | $2,098,627 | C |
| SPECIAL FUNDS | $12,654,253 | C |
| NON-UTILITY PROPERTY | $1,081,448 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $80,602,560 | 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 Cooperative has been granted exemption from federal income tax under Section 501(c)(12) of the Internal Revenue Code and has filed Form 990 annually. 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 Financial Accounting Standards Board Interpretation No. 48 (FSP FIN 48), Accounting for Uncertainty in Income Taxes, which is codified at FASB ASC 740, Income Taxes. The tax years of 2013, 2012 and 2011 remain subject to examination. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| 1823-MIDAMERICAN AIR MUSEUM | |||||||
| 2000 WEST SECOND | Liberal | KS | 67905 | 486009365 | CITY OF LIBERAL | $5,000 | MEGLADON SHARK EXHIBIT |
| 3350- GRANT COUNTY | |||||||
| 108 SOUTH GLENN | Ulysses | KS | 67880 | 486009875 | GRANT COUNTY | $5,000 | GRANT COUNTY BUILDING PROJECT |
| 1329- SOUTHWEST KANSAS PRO AM | |||||||
| PO Box 935 | Garden City | KS | 67846 | 480543721 | 501C3 | $8,000 | ST CATHERINE HOSPITAL FOUNDATION PRO AM |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (6 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| College Scholarships | 18 | $15,250 |
| Youth Tours | 4 | $8,230 |
| County Fairs donations to livestock sale | 15 | $14,007 |
| Senior Citizens Meals | 439 | $1,941 |
| Kid Safety Fest | 1000 | $1,523 |
| Other | 2 | $250 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Monitoring procedures (Part I, line 2) | FormAndLineReferenceDesc |
| Explanation | Scholarships are provided for the first semester only and are paid directly to the students' choice of college or secondary education. There are no additional dollars provided. Youth Tour dollars are paid directly to the Youth Tour program, not to the individual. Other assistance is typically a one-time occurance and of a minimal dollar amount. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| Chantry C Scott | ||||||
| CFO | $164,371 | $200 | $5,449 | $46,632 | $21,690 | $238,342 |
| Randall D Magnison | ||||||
| Executive VP Asst CEO | $212,366 | $200 | $10,797 | $81,844 | $14,946 | $320,153 |
| George W Bushnell | ||||||
| VP of Oper & Engin | $159,704 | $200 | $6,001 | $62,493 | $16,098 | $244,496 |
| Michael T Haney | ||||||
| Mgr Oper & Engin | $142,803 | $200 | $3,429 | $126,258 | $21,570 | $294,260 |
| Steve J Epperson | ||||||
| CEO | $345,375 | $2,100 | $9,143 | $128,410 | $22,350 | $507,378 |
| Ross W Riley | ||||||
| Operations Supervisor | $121,160 | $200 | $3,305 | $63,054 | $22,450 | $210,169 |
| Clinton Meier | ||||||
| Apparatus & Meter Coordinator | $114,118 | $200 | $281 | $32,004 | $20,850 | $167,453 |
| Sherry Easton | ||||||
| Mgr Accounting | $126,524 | $200 | $419 | $26,557 | $22,050 | $175,750 |
| Anita L Wendt | ||||||
| VP of Energy Services | $134,115 | $200 | $2,541 | $63,423 | $15,428 | $215,707 |
| Lindsay Shepard | ||||||
| Exec VP Gen Counsel | $180,741 | $200 | $9,610 | $22,351 | $12,711 | $225,613 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SUNFLOWER ELECTRIC POWER CORP | |||
| COMMON BOARD MEMBER | $67,057,706 | PURCHASED POWER EXPENSE | false |
| KANSAS ELECTRIC COOPS INC | |||
| COMMON BOARD MEMBER | $312,905 | MEMBER SERVICESMISC | false |
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, Director Perry Rubart and CEO Stephen Epperson sit on the board for Sunflower Electric Power Corporation. Part IV, Line 2, Directors Perry Rubart and Jim Bell(alternate) and CEO Stephen Epperson sit on the board for Kansas Electric Cooperatives Inc. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | All Trustees, Officers, and Key Employees have a business relationship with other Trustees, Officers and key employees due to their position either as a Director, Officer or Key Employee for Southern Pioneer Electric Company, a related organization. |
| Members or stockholder classes and rights Part VI line 6 | Pioneer Electric Cooperative, Inc. is a member owned cooperative. The President of the Board of Trustees appoints a nominating committee formed from Pioneer Electric's member owners. The nominating committee presents their nominations for Trustee positions to the member owners at the annual meeting. The member owners cast their ballots to elect the Board of Trustees for a three year term at the Annual Membership Meeting. |
| Member election for additional members Part VI line 7a | See above paragraph |
| Governing body decisions Part VI line 7b | The following decisions must be approved by the members. Changes to the By Laws, sale of a significant portion of assets, liquidation, changes to the articles of incorporation. |
| Form 990 governing body review Part VI line 11 | The Form 990 is provided to the Board of Trustees for any discussion or comment. |
| Conflict of interest policy compliance Part VI line 12c | Pioneer Electric Cooperative, Inc. requests that each Trustee, Officer, Key Employee and the 5 highest compensated employees complete a Form 990 Questionnaire annually. Conflicts of interest can be identified as part of this questionnaire review. |
| CEO executive director top management comp Part VI line 15a | The Board of Trustees, in its entirety, approves the CEO (Officer) and Executive VP-Assistant CEO's (key employee) salary. The NRECA Compensation Survey is used to provide comparable data. The Board discusses the salaries, as proposed, without the two employees present. The Board's approval of the employee's compensation is recorded in the minutes of the meeting. |
| Other officer or key employee compensation Part VI line 15b | The wages of all other employees, including the CFO, is based upon a review of the NRECA Compensation Survey with approval by the CEO. The Board of Trustees approves the overall wage increase. |
| Governing documents etc available to public Part VI line 19 | The governing documents and financial statements of Pioneer Electric Cooperative, Inc.are available upon request at the company headquarters at 1850 West Oklahoma, Ulysses, Kansas 67880 during normal business hours |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Other changes include changes to donated capital, capital credits gain, and patronage capital credits during the year. |
| General explanation attachment | Voting members are not independent (Part VI, Line 1b) None of the Organization's Trustees are independent in that they are also Directors for Southern Pioneer Electric Company, a related organization. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER ELEC AREA ROUNDUP INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 W OKLAHOMA AVE | AddressLine1Txt |
| City | Ulysses | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200157161 | EIN |
| Primary Activities | BETTERING THE QUALITY OF LIFE OF CITIZENS WITHIN THE AREA | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PIONEER ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Southern Pioneer Electric Co | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1850 West Oklahoma | AddressLine1Txt |
| City | Ulysses | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67880 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203898147 | EIN |
| Primary Activities | Sale of electricity | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Pioneer Electric Coop | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Share Of Total Income | $2,689,995 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $120,829,095 | 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 | 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 | false | 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 | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |