HOWELL-OREGON ELECTRIC COOPERATIVE INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- HOWELL-OREGON ELECTRIC COOPERATIVE INC (EIN 44-0290777)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-27
- IRS object ID
- 201401479349300140
- Schema version
- 2013v3.0
- 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 | 2014-05-27T15:45:24-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 431273431 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULTZ WOOD & RAPP PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 377 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440290777 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOWELL OREGON ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HOWE | BusinessNameControlTxt |
| Phone | 4172562131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 649 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DON NIELSEN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4172562131 | PhoneNum |
| Signature | 2014-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM D WOOD | PreparerPersonNm |
| PTIN | P00365047 | PTIN |
| Phone | 4172566191 | PhoneNum |
| Preparation | 2014-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DON NIELSEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 649 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $40,096,279 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 92 | 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 | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $152,340 | PYInvestmentIncomeAmt |
| CY Investment Income | $186,063 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,491,730 | PYOtherRevenueAmt |
| CY Other Revenue | $19,073,630 | CYOtherRevenueAmt |
| PY Total Revenue | $18,644,070 | PYTotalRevenueAmt |
| CY Total Revenue | $19,259,693 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,484,863 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,543,496 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,895,410 | PYOtherExpensesAmt |
| CY Other Expenses | $9,282,642 | CYOtherExpensesAmt |
| PY Total Expenses | $15,380,273 | PYTotalExpensesAmt |
| CY Total Expenses | $15,826,138 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,263,797 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,433,555 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $96,372,326 | TotalAssetsBOYAmt |
| Total Assets EOY | $103,114,124 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $66,771,785 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $70,095,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,600,541 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $33,018,462 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | 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 | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 92 | 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 |
| Members And Shr Gross Income | $39,694,680 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $401,599 | 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 | 0 | 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 | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4172562131 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6327 US HWY 63 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| LARRY PENDERGRASS | |||||||
| DIRECTOR | 4.80 | Yes (X) | $5,700 | $0 | $0 | ||
| DENNIS WALTON | |||||||
| DIRECTOR | 4.20 | Yes (X) | $4,800 | $0 | $0 | ||
| DAVID NAPPIER | |||||||
| DIRECTOR | 5.40 | Yes (X) | $6,000 | $0 | $0 | ||
| LOWELL SHRABLE | |||||||
| DIRECTOR | 3.90 | Yes (X) | $3,900 | $0 | $0 | ||
| JOHN PLUMMER | |||||||
| DIRECTOR | 4.10 | Yes (X) | $4,800 | $0 | $0 | ||
| GAREL MONTGOMERY | |||||||
| DIRECTOR | 4.20 | Yes (X) | $4,500 | $0 | $0 | ||
| DON NIELSEN | |||||||
| DIRECTOR | 3.90 | Yes (X) | $4,500 | $0 | $0 | ||
| DON JOHNSON | |||||||
| DIRECTOR | 4.30 | Yes (X) | $4,800 | $0 | $0 | ||
| CASEY BOAZ | |||||||
| DIRECTOR | 4.70 | Yes (X) | $5,400 | $0 | $0 | ||
| ROLAND REED | |||||||
| DIRECTOR | 5.00 | Yes (X) | $5,700 | $0 | $0 | ||
| KEITH THARP | |||||||
| DIRECTOR | 4.60 | Yes (X) | $5,400 | $0 | $0 | ||
| JIM LAWRENCE | |||||||
| DIRECTOR | 5.00 | Yes (X) | $7,000 | $0 | $0 | ||
| DAN SINGLETARY | |||||||
| CHIEF EXECUTIVE OFFICER | 50.00 | $230,835 | $33,400 | -$56,948 | 0.70 | Yes (X) | |
| TRACY BROWER | |||||||
| CHIEF FINANCIAL OFFICER | 37.00 | $98,392 | $0 | -$11,718 | 0.20 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $391,727 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $33,400 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | -$68,666 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (1) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIKE | |||||
| PO BOX 1000 | MEMPHIS | TN | 38148 | POLE CHANGES | $1,024,521 |
| ASPLUNDH | |||||
| 708 BLAIR MILL RD | WILLOW GROVE | PA | 19090 | ROW CLEARING | $276,350 |
| JIM WIGGS | |||||
| ROUTE 2 BOX 84 | KOSHKONONG | MO | 65692 | ROW CLEARING | $200,780 |
| PROGRESSIVE SOLUTIONS LLC | |||||
| PO BOX 825124 | PHILADELPHIA | PA | 19182 | ROW SPRAYING | $128,247 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $186,063 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $186,063 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $39,694,680 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $20,836,586 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,858,094 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,858,094 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| POLE RENTAL | 221000 | $213,766 | $213,766 |
| LOSS FROM EQUITY INVESTMENTS | 221000 | $1,770 | $1,770 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $215,536 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,259,693 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,259,693 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,236 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,873,644 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,085,984 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,102,558 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $981,074 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,397 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,900 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,722 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,852 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,580,540 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,988,405 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| OPERATIONS & MAINTENANC | $2,583,238 |
| ADMINISTRATIVE & GENERA | $350,891 |
| CONSUMER EXPENSE | $183,411 |
| CUSTOMER SALES & SERVIC | $165,927 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,359 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,826,138 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,966 | BOYAmt |
| EOY | $658,652 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,575,667 | BOYAmt |
| EOY | $7,566,204 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,175,750 | BOYAmt |
| EOY | $3,637,828 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,338 | BOYAmt |
| EOY | $50,774 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $646,791 | BOYAmt |
| EOY | $652,462 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,591 | BOYAmt |
| EOY | $50,043 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $104,125,170 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,202,394 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,488,027 | BOYAmt |
| EOY | $74,922,776 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,739,196 | BOYAmt |
| EOY | $15,575,385 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,372,326 | BOYAmt |
| EOY | $103,114,124 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,358,666 | BOYAmt |
| EOY | $3,753,455 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000,000 | BOYAmt |
| EOY | $4,000,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,413,119 | BOYAmt |
| EOY | $62,342,207 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,771,785 | BOYAmt |
| EOY | $70,095,662 | 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 | $29,600,541 | BOYAmt |
| EOY | $33,018,462 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,600,541 | BOYAmt |
| EOY | $33,018,462 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,372,326 | BOYAmt |
| EOY | $103,114,124 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,433,555 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$15,634 | OtherChangesInNetAssetsAmt |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $1,000 | PoliticalExpendituresAmt |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF MISSOURI ELECTRIC COOPERATIVES | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2722 EAST MCCARTY STREET | AddressLine1 |
| City | JEFFERSON CITY | City |
| State | MO | State |
| ZIP Code | 65102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431441879 | EIN |
| Paid Internal Funds | $1,000 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | CASH CONTRIBUTIONS TO PAC | ExplanationTxt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $103,331,986 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,202,394 | DepreciationAmt |
| Book Value | $74,129,592 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $793,184 | OtherCostOrOtherBasisAmt |
| Book Value | $793,184 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $74,922,776 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | $12,434,060 |
| INVESTMENTS IN ECONOMIC DEVELOPMENT PROJECTS | $222,569 |
| INVESTMENTS IN SUBSIDIARY COMPANIES | $6,715 |
| INTEREST RECEIVABLE | $141 |
| OTHER DEFERRED DEBITS | $2,911,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $15,575,385 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $40,096,279 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $20,836,586 | OtherRevenueAmt |
| Revenue Not Reported | $20,836,586 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,259,693 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,259,693 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,662,724 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $20,836,586 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $20,836,586 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,826,138 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,826,138 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE COOPERATIVE IS NO LONGER SUBJECT TO INTERNAL REVENUE SERVICE EXAMINATIONS FOR YEARS PRIOR TO 2010. THE COOPERATIVE FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS, IF ANY, AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE COOPERATIVE RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES, IF ANY ARISE. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING 2013 AND 2012. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF POWER |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF POWER |
| XII, 2(D) | PART XII, 2(D) - COST OF POWER |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN SINGLETARY | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $230,835 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $33,400 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | -$64,394 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $7,446 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $166,441 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $40,846 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| SHO-ME POWER | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT SHO-ME POWER. | $20,836,586 | HOWELL OREGON ELECTRIC PURCHASED ALL POWER FROM SHO-ME POWER. | 0 |
| ASSOCIATED ELECTRIC COOPERATIVE INC | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT AECI. | $142,244 | AECI PRODUCES THE POWER SOLD TO SHO-ME POWER AND SHO-ME POWER SELLS POWER TO HOWELL OREGON ELECTRIC. PAYMENTS ARE FOR SERVICES RENDERED. | 0 |
| SHO-ME POWER | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT SHO-ME POWER. | $20,046 | COMPENSATION PAID AND BENEFITS ACCRUED TO DAN SINGLETARY FROM SHO-ME POWER. | 0 |
| ASSOCIATED ELECTRIC COOPERATIVE INC | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT AECI. | $20,800 | COMPENSATION PAID TO DAN SINGLETARY FROM AECI. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CO-OP HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE CO-OP ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES OR AMENDMENTS TO THE BYLAWS MADE BY THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND REVIEWED BEFORE SIGNING AND FILING OF THE 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND EMPLOYEE MUST DISCLOSE ANY SITUATION WHICH IN HIS OR HER OPINION VIOLATES, MAY VIOLATE OR WOULD APPEAR TO VIOLATE THE INTENT OF THE POLICY. THE BOARD PRESIDENT IS RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND ANY VIOLATIONS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | PERIODICALLY A SURVEY OF COMPARABLE WAGES FROM SIMILIAR COOPS IS OBTAINED AND REVIEWED TO ASSIST IN DETERMINING WAGES OF THE CEO AND OTHER OFFICER'S AND KEY EMPLOYEES. ALSO PERIODICALLY, THE NATIONAL CONSULTING GROUP PERFORMS A WAGE ANALYSIS BY POSITION. |
| FORM 990, PART VI, SECTION C, LINE 19 | EVERY NEW MEMBER IS GIVEN A COPY OF THE BYLAWS UPON JOINING THE CO-OP. THE FINANCIAL STATEMENTS ARE PRESENTED AT THE ANNUAL MEETING AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS PRESENTED UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | REDEMPTIONS OF PATRONAGE CAPITAL -15,634. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (3 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Share Of Total IncomeShareOfTotalIncomeAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HOWELL-OREGON TECHNOLOGIES LLC | ||||||||||||
| 6327 N US HWY 63 | WEST PLAINS | MO | 65775 | 431790470 | WHOLLY OWNED SUB | MO | N/A | C | $6,715 | 1.00000 | 0 | |
| HOWELL-OREGON SERVICE CORP | ||||||||||||
| 6327 N US HWY 63 | WEST PLAINS | MO | 65775 | 431448266 | INACTIVE WHOLLY OWNED SUB | MO | N/A | C | $500 | 1.00000 | 0 | |
| SHO-ME POWER ELECTRIC COOPERATIVE | ||||||||||||
| PO BOX D | MARSHFIELD | MO | 65706 | ELECTRIC POWER TRANSMISSION | MO | N/A | C | $48,594,876 | 0.11110 | 0 | $751,898 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (1) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| HOWELL OREGON TECHNOLOGIES LLC | |
| A | $71,075 |
| HOWELL OREGON TECHNOLOGIES LLC | |
| D | $54,952 |
| SHO-ME POWER ELECTRIC COOPERATIVE | |
| H | $20,836,586 |