WHEATLAND ELECTRIC COOPERATIVE INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- WHEATLAND ELECTRIC COOPERATIVE INC (EIN 48-0532188)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-16
- IRS object ID
- 201533209349309343
- 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 | 2015-11-16T14:21:03-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480532188 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEATLAND ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WHEA | BusinessNameControlTxt |
| Phone | 6208725885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 230 | AddressLine1Txt |
| City | SCOTT CITY | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67871 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RADONA SMYTHE | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6208725885 | PhoneNum |
| Signature | 2015-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM M MILLER | PreparerPersonNm |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2015-11-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRUCE W MUELLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 230 | AddressLine1Txt |
| City | SCOTT CITY | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67871 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $123,025,083 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WECI.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1948 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE QUALITY AND RELIABLE ELECTRIC SERVICE TO MEMBERS AT COST ON A COOPERATIVE BASIS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 150 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $140,250,506 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $117,994,224 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,209,606 | PYInvestmentIncomeAmt |
| CY Investment Income | $516,687 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $3,322,661 | CYOtherRevenueAmt |
| PY Total Revenue | $141,460,112 | PYTotalRevenueAmt |
| CY Total Revenue | $121,833,572 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $31,656 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,904,590 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,001,945 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,970,980 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $115,829,626 | PYOtherExpensesAmt |
| CY Other Expenses | $98,096,875 | CYOtherExpensesAmt |
| PY Total Expenses | $124,831,571 | PYTotalExpensesAmt |
| CY Total Expenses | $111,004,101 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $16,628,541 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,829,471 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $326,042,407 | TotalAssetsBOYAmt |
| Total Assets EOY | $340,094,980 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $250,839,336 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $252,595,711 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $75,203,071 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $87,499,269 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | WHEATLAND ELECTRIC COOPERATIVE WILL CONTINUE TO IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS AND THE COMMUNITIES WE SERVE BY PROVIDING RELIABLE AND COMPETITIVELY PRICED ELECTRICITY AND OTHER ESSENTIAL SERVICES. WE EMPHASIZE HIGH QUALITY AND PERSONAL RELATIONSHIPS, SERVING AS GOOD STEWARDS OF OUR RESOURCES AND TAKING AN ACTIVE ROLE IN OUR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDING ELECTRIC ENERGY TO OUR MEMBERS - 32,434 ACTIVE SERVICES AT YEAR END WERE PROVIDED ELECTRICITY ON A COOPERATIVE BASIS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDING WATER DISTRIBUTION CONTRACTS TO CUSTOMERS IN FINNEY AND KEARNY COUNTIES. SERVICES ARE PROVIDED ON A COOPERATIVE BASIS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROVIDING INTERNET SERVICES TO OVER 3,000 CUSTOMERS IN 12 COUNTIES IN KANSAS. SERVICES ARE PROVIDED ON A COOPERATIVE BASIS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 92 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 150 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $104,352,571 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $8,777,014 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RADONA SMYTHE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6208725885 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 230 | AddressLine1Txt |
| City | SCOTT CITY | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67871 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WESLEY CAMPBELL | ||||||||
| PRESIDENT | 12.50 | Yes (X) | Yes (X) | $33,950 | $0 | $0 | ||
| DAVID LOWE | ||||||||
| VICE PRESIDENT | 12.50 | Yes (X) | Yes (X) | $33,387 | $0 | $0 | ||
| PATRICK RILEY | ||||||||
| SECRETARY | 8.00 | Yes (X) | Yes (X) | $38,707 | $0 | $0 | ||
| DAN BONINE | ||||||||
| TREASURER | 5.40 | Yes (X) | Yes (X) | $30,739 | $0 | $0 | ||
| RONALD DAVIS | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $24,785 | $0 | $0 | |||
| CHARLES AYERS | ||||||||
| TRUSTEE | 10.00 | Yes (X) | $20,764 | $0 | $0 | |||
| KATHLEEN EISENHOUR | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $23,872 | $0 | $0 | |||
| VICTOR CASE | ||||||||
| TRUSTEE | 7.50 | Yes (X) | $22,698 | $0 | $0 | |||
| LAWERENCE HOUSTON | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $23,002 | $0 | $0 | |||
| ROE JOHNSON | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $22,971 | $0 | $0 | |||
| ROBERT HISS | ||||||||
| TRUSTEE | 5.00 | Yes (X) | $33,390 | $0 | $0 | |||
| WILLIAM BARNES | ||||||||
| TRUSTEE | 12.80 | Yes (X) | $37,289 | $0 | $0 | |||
| BRUCE MUELLER | ||||||||
| GENERAL MANAGER | 50.00 | Yes (X) | $330,852 | $0 | $221,487 | |||
| MARY LOONEY | ||||||||
| ASST GENERAL MANAGER | 50.00 | Yes (X) | $190,838 | $0 | $65,771 | |||
| JOEL BRYAN | ||||||||
| DIRECTOR OF ACCOUNTING | 40.00 | Yes (X) | $200,838 | $0 | $81,422 | |||
| PHILLIP SHELLEY | ||||||||
| DIRECTOR OF OPERATIONS | 50.00 | $220,119 | $0 | $340,705 | Yes (X) | |||
| LYNN FREESE | ||||||||
| DIRECTOR OF MEMBER SERVICES | 50.00 | $191,024 | $0 | $305,586 | Yes (X) | |||
| VINCENT STRICKLER | ||||||||
| DIRECTOR OF ADMIN & HR | 52.00 | $168,974 | $0 | $317,958 | Yes (X) | |||
| JEVIN KASSELMAN | ||||||||
| DIRECTOR OF IT/BROADBAND | 40.00 | $136,677 | $0 | $109,663 | Yes (X) | |||
| ROBERT BRANDL | ||||||||
| AREA SUPERVISOR | 51.00 | $126,852 | $0 | $89,804 | Yes (X) | |||
| RADONA SMYTHE | ||||||||
| MANAGER OF ACCOUNTING | 40.00 | $126,619 | $0 | $102,837 | Yes (X) | |||
| STACEY STEVENS | ||||||||
| MGR OF SPECIAL PROJECTS | 40.00 | $118,506 | $0 | $101,091 | Yes (X) | |||
| CHRIS HUBER | ||||||||
| DISTRICT MANAGER | 40.00 | $118,643 | $0 | $116,010 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,275,496 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,852,334 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 29 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| JJ POWERLINE | |||||
| PO BOX 861 | DODGE CITY | KS | 67801 | CONSTRUCTION | $844,599 |
| LEE CONSTRUCTION | |||||
| 413 CAMPUS DR ST 101 | GARDEN CITY | KS | 67846 | CONSTRUCTION | $690,448 |
| NISC | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | BILLING/CONVERSION | $416,918 |
| SOLIDA AND SONS TREE SERVICE | |||||
| PO BOX 421 | PHILLIPSBURG | KS | 67661 | LANDSCAPING | $404,178 |
| SABRE INDUSTRIES | |||||
| PO BOX 658 | SIOUX CITY | IA | 51102 | CONSTRUCTION | $317,828 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $97,783,802 | $97,783,802 |
| PATRONAGE DIVIDENDS | 221000 | $11,654,705 | $11,654,705 |
| WATER CONTRACTS | 221000 | $4,742,319 | $4,742,319 |
| WIRELESS INTERNET | 517000 | $2,917,148 | $2,917,148 |
| OTHER PROGRAM REVENUE | 221000 | $896,250 | $896,250 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $117,994,224 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $722,635 | TotalRevenueColumnAmt |
| Exclusion | $722,635 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,400 | RealAmt |
| Personal | $1,907,574 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $20,434 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $8,400 | RealAmt |
| Personal | $1,887,140 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,895,540 | TotalRevenueColumnAmt |
| Exclusion | $1,895,540 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $530,646 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $736,594 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$205,948 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$205,948 | TotalRevenueColumnAmt |
| Exclusion | -$205,948 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $185,936 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $434,483 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$248,547 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$248,547 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER PASSTHROUGH INVESTMENT | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $1,675,668 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,675,668 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,675,668 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $121,833,572 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $119,421,345 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,412,227 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,656 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,904,590 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,981,128 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,031,544 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,531,830 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $426,478 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,145,058 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,576,071 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $66,163,100 |
| ADMIN. AND GENERAL | $5,190,285 |
| DISTRIBUTION EXPENSE | $3,392,526 |
| CUSTOMER SERVICE | $1,151,967 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,477,868 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,004,101 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,108,899 | BOYAmt |
| EOY | $1,764,665 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,722,819 | BOYAmt |
| EOY | $5,630,634 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,566,928 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,993,051 | BOYAmt |
| EOY | $3,337,053 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,145,446 | BOYAmt |
| EOY | $5,485,981 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $295,647,570 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $86,052,931 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,864,204 | BOYAmt |
| EOY | $209,594,639 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $82,627,557 | BOYAmt |
| EOY | $69,583,354 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,580,431 | BOYAmt |
| EOY | $27,935,243 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,196,483 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,042,407 | BOYAmt |
| EOY | $340,094,980 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,105,715 | BOYAmt |
| EOY | $6,757,990 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,592,571 | BOYAmt |
| EOY | $237,748,994 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,141,050 | BOYAmt |
| EOY | $8,088,727 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,839,336 | BOYAmt |
| EOY | $252,595,711 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,203,071 | BOYAmt |
| EOY | $87,499,269 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,203,071 | BOYAmt |
| EOY | $87,499,269 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $326,042,407 | BOYAmt |
| EOY | $340,094,980 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $10,829,471 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$2,296,461 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $3,763,188 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,860,405 | OtherCostOrOtherBasisAmt |
| Book Value | $1,860,405 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,385,391 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,923,168 | DepreciationAmt |
| Book Value | $1,462,223 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,784,413 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $235,266,024 | OtherCostOrOtherBasisAmt |
| Depreciation | $82,129,763 | DepreciationAmt |
| Book Value | $159,920,674 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $46,351,337 | OtherCostOrOtherBasisAmt |
| Book Value | $46,351,337 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $209,594,639 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (10 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| RESTRICTED FUNDS | $1,859,237 | C |
| PATRONAGE CAPITAL - SUNFLOWER POWER CORP | $52,726,490 | C |
| PATRONAGE CAPITAL - CFC | $3,053,112 | C |
| PATRONAGE CAPITAL - KEC | $117,897 | C |
| PATRONAGE CAPITAL - FEDERATED RURAL INS | $425,275 | C |
| PATRONAGE CAPITAL - NISC | $16,569 | C |
| PATRONAGE CAPITAL - PIONEER ELECTRIC COOP | $57,524 | C |
| PATRONAGE CAPITAL - OTHER | $120,747 | C |
| CAPITAL TERM CERTIFICATES | $4,566,231 | C |
| INVESTMENT IN MKEC - EQUITY METHOD | $6,640,272 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $69,583,354 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $779,259 |
| CONSUMER DEPOSITS AND PREPAYMENTS | $565,575 |
| ACCRUED TAXES | $2,566,324 |
| ACCRUED INTEREST | $736,142 |
| ACCRUED COMPENSATED ABSENCES | $3,441,427 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,088,727 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $120,650,634 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $120,650,634 | RevenueSubtotalAmt |
| Other Revenues Not Included | $1,182,938 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,182,938 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $121,833,572 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $105,916,573 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $105,916,573 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,087,528 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,087,528 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $111,004,101 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE FOLLOWS THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE COOPERATIVE IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE COOPERATIVE DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS) AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | INCOME RECLASSED AS EXPENSES ON FORM 990 1,182,938. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PATRONAGE CAPITAL ASSIGNABLE 3,904,590. INCOME RECLASSED AS EXPENSES ON FORM 990 1,182,938. |
| SCHEDULE D | PART IX: THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5 PERCENT OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY IN ACCORDANCE WITH IRS INSTRUCTIONS SCHEDULE D, PART IX HAS BEEN LEFT BLANK. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCOTT COMMUNITY FOUNDATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 303 COURT STREET | AddressLine1Txt |
| City | SCOTT CITY | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67871 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 480995697 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $5,300 | CashGrantAmt |
| Purpose Of Grant | DONATION - SHARING SUCCESS FUND/WALK-RUN-ROLL | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART II | FormAndLineReferenceDesc |
| Explanation | ALL GRANTS, SPONSORSHIPS AND DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA. ALL DONATIONS ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRUCE MUELLER | ||||||||||||||
| GENERAL MANAGER | $303,408 | $0 | $200 | $0 | $27,244 | $0 | $196,176 | $0 | $25,311 | $0 | $552,339 | $0 | $0 | $0 |
| MARY LOONEY | ||||||||||||||
| ASST GENERAL MANAGER | $188,307 | $0 | $1,799 | $0 | $732 | $0 | $42,208 | $0 | $23,563 | $0 | $256,609 | $0 | $0 | $0 |
| JOEL BRYAN | ||||||||||||||
| DIRECTOR OF ACCOUNTING | $179,889 | $0 | $224 | $0 | $20,725 | $0 | $63,091 | $0 | $18,331 | $0 | $282,260 | $0 | $0 | $0 |
| PHILLIP SHELLEY | ||||||||||||||
| DIRECTOR OF OPERATIONS | $191,798 | $0 | $200 | $0 | $28,121 | $0 | $317,448 | $0 | $23,257 | $0 | $560,824 | $0 | $0 | $0 |
| LYNN FREESE | ||||||||||||||
| DIRECTOR OF MEMBER SERVICES | $176,178 | $0 | $224 | $0 | $14,622 | $0 | $281,951 | $0 | $23,635 | $0 | $496,610 | $0 | $0 | $0 |
| VINCENT STRICKLER | ||||||||||||||
| DIRECTOR OF ADMIN & HR | $146,837 | $0 | $224 | $0 | $21,913 | $0 | $300,898 | $0 | $17,060 | $0 | $486,932 | $0 | $0 | $0 |
| JEVIN KASSELMAN | ||||||||||||||
| DIRECTOR OF IT/BROADBAND | $122,662 | $0 | $224 | $0 | $13,791 | $0 | $85,609 | $0 | $24,054 | $0 | $246,340 | $0 | $0 | $0 |
| ROBERT BRANDL | ||||||||||||||
| AREA SUPERVISOR | $118,990 | $0 | $260 | $0 | $7,602 | $0 | $62,609 | $0 | $27,195 | $0 | $216,656 | $0 | $0 | $0 |
| RADONA SMYTHE | ||||||||||||||
| MANAGER OF ACCOUNTING | $117,824 | $0 | $224 | $0 | $8,571 | $0 | $74,583 | $0 | $28,254 | $0 | $229,456 | $0 | $0 | $0 |
| STACEY STEVENS | ||||||||||||||
| MGR OF SPECIAL PROJECTS | $116,613 | $0 | $224 | $0 | $1,669 | $0 | $73,844 | $0 | $27,247 | $0 | $219,597 | $0 | $0 | $0 |
| CHRIS HUBER | ||||||||||||||
| DISTRICT MANAGER | $113,069 | $0 | $272 | $0 | $5,302 | $0 | $75,810 | $0 | $40,200 | $0 | $234,653 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINES 15 & 17 | THE COOPERATIVE PREVIOUSLY INCLUDED ALL LABOR COSTS AS COMPONENTS OF OTHER FUNCTIONAL EXPENSES USED FOR NORMAL FINANCIAL REPORTING. ACCORDINGLY, NO COMPENSATION WAS REPORTED ON PART VII LINE 15 FOR THE 2013 CALENDAR YEAR. HOWEVER, FOR THE 2014 CALENDAR YEAR, THE COOPERATIVE BEGAN SEPARATELY STATING THE TOTAL OF ALL LABOR COST EXPENSED TO THE INCOME STATEMENT FOR FORM 990 REPORTING PURPOSES. TO INCREASE CONSISTENCY, LABOR COSTS OF $9,001,945 WERE RECLASSIFIED FROM LINE 17 "OTHER EXPENSES" RESULTING IN A COMPARATIVE LINE 15 TOTAL OF $9,001,945. |
| FORM 990, PART VI, SECTION A, LINE 2 | BRUCE MUELLER (GM), MARY LOONEY (ASST GM) AND CHARLES AYERS (TRUSTEE) ALL SERVE ON THE BOARD OF SUNFLOWER ELECTRIC POWER CORPORATION AT THE REQUEST OF AND FOR THE BENEFIT OF THE COOPERATIVE. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE COOPERATIVE VOTE ON THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS. BOARD CONSISTS OF 12 DIRECTORS WHO ARE ELECTED BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE. 1. DISSOLUTION/LIQUIDATION OF THE COOPERATIVE; 2. MERGER OR CONSOLIDATION WITH ANOTHER COOPERATIVE ORGANIZATION; 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS; AND 4. AMENDMENT TO THE ARTICLES OF INCORPORATION. |
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT AND PAID PREPARER REVIEW DRAFTS OF FORM 990 PRIOR TO E-FILING. BOARD REVIEWS ANNUAL FILINGS AT MONTHLY MEETINGS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS ANNUALLY REVIEW AND EVALUATE THE CEO'S PERFORMANCE AND ESTABLISH A COMPENSATION LEVEL FOR THE CEO. CEO REVIEWS AND EVALUATES PERFORMANCE OF ALL OTHER STAFF AND ESTABLISHES COMPENSTION LEVELS FOR THOSE STAFF IN ACCORDANCE WITH BUDGETED AMOUNTS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST |
| FORM 990, PART IX | THE ACCOUNTING RECORDS OF THE COOPERATIVE ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS AS PRESCRIBED BY THE FEDERAL ENERGY REGULATORY COMMISSION FOR CLASS A AND B ELECTRIC UTILITIES MODIFIED FOR ELECTRIC BORROWERS OF THE RURAL UTILITIES SERVICE(RUS). THE UNIFORM SYSTEM OF ACCOUNTING DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1 - 23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1 - 23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE UNIFORM SYSTEM OF ACCOUNTS. |
| FORM 990, PART IX, LINES 5-7 | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 7,012,672 LESS DIRECTORS FEES REPORTED ON 1099-MISC (345,554) LESS EMPLOYEE OFFICER BENEFITS INCLUDED IN LINE 5 (368,680) LESS KEY EMPLOYEE BENEFITS INCLUDED IN LINE 5 (964,249) PLUS SALARIES AND WAGES ALLOCATED TO NONOPERATING MARGINS 122,024 PLUS SALARIES AND WAGES CAPITALIZED DIRECTLY TO PLANT 3,505,881 PLUS SALARIES AND WAGES CAPITALIZED/EXPENSED IDIRECTLY THROUGH CLEARING & OTHER ACCOUNTS 1,799,511 TOTAL WAGES ACCRUED AND OR PAID $10,761,605 |
| FORM 990, PART IX, LINE 24 | ADMINISTRATIVE AND GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: OFFICE AND SUPPLIES $ 1,388,648 OUTSIDE SERVICES EMPLOYED 779,513 OTHER INSURANCE 525,148 REGULATORY COMMISSION EXPENSE 140,496 DIRECTORS' FEES AND EXPENSE 91,095 MISCELLANEOUS GENERAL EXPENSE 1,988,407 MAINTENANCE OF GENERAL PLANT 276,977 TOTAL ADMINISTRATIVE AND GENERAL EXPENSE PER 990 $ 5,190,284 |
| FORM 990, PART IX, LINE 4 | PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE PATRONS SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. |
| FORM 990, PART IX, LINE 24E | ALL OTHER EXPENSES ARE COMPRISED OF THE FOLLOWING: OPERATING TAXES $ 3,957,046 OTHER DEDUCTIONS 69,476 WATER EXPENSES 1,058,742 WIRELESS EXPENSES 124,195 SALES EXPENSE 199,781 TRANSMISSION EXPENSE 68,628 TOTAL ALL OTHER EXPENSES PER FORM 990 $ 5,477,868 |
| FORM 990, PART X, LINES 10C AND 14 | THE COOPERATIVE HAS DETERMINED THAT CERTAIN INTANGIBLES AND CONTRACT RIGHTS USED IN THE WATER OPERATIONS SHOULD BE INCLUDED ON LINE 14 AS "INTANGIBLE ASSETS" FOR 2014. TO INCREASE CONSISTENCY, SUCH AMOUNTS AS OF DECEMBER 31, 2013 HAVE BEEN RECLASSIFIED FROM LINE 10C TO LINE 14. |
| FORM 990, PART XI, LINE 9: | DONATED CAPITAL -421. PATRONAGE CAPITAL ASSIGNED 3,904,590. PATRONAGE CAPITAL RETIRED -140,981. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS HAVE ASSIGNED MEMBERS TO AN AUDIT COMMITTEE TO OVERSEE THE FINANCIAL STATEMENT AUDIT AND SELECT THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. |