EMPIRE ELECTRIC ASSOCIATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- EMPIRE ELECTRIC ASSOCIATION INC (EIN 84-6035888)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-25
- IRS object ID
- 201401769349300865
- Schema version
- 2013v3.1
- 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 | 2014-06-25T15:27:50-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411562398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSON HIGHLAND & CO LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11272 86TH AVENUE N SUITE B | AddressLine1 |
| City | MAPLE GROVE | City |
| State | MN | State |
| ZIP Code | 55369 | 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 | 846035888 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMPIRE ELECTRIC ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EMPI | BusinessNameControlTxt |
| Phone | 9705654444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY PO BOX K | AddressLine1 |
| City | CORTEZ | City |
| State | CO | State |
| ZIP Code | 81321 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARY THIESING | PersonNm |
| Person Title | CORPORATE OPERATIONS MANAGER | PersonTitleTxt |
| Phone | 9705654444 | PhoneNum |
| Signature | 2014-06-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT GUYER CPA | PreparerPersonNm |
| PTIN | P00386499 | PTIN |
| Phone | 7634243818 | PhoneNum |
| Preparation | 2014-06-25 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| 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 | NEAL STEPHENS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY | AddressLine1 |
| City | CORTEZ | City |
| State | CO | State |
| ZIP Code | 81321 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $63,684,740 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.EEA.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | TO SAFELY AND RESPONSIBLY PROVIDE RELIABLE ELECTRICITY BASED ON OUR CORE VALUES. OUR CORE VALUES ARE: SAFETY OF PUBLIC AND EMPLOYEES, ENVIRONMENTALLY RESPONSIBLE, LOCALLY BASED, EQUITABLE RATES AND BUSINESS PRACTICES, EFFICIENT, ETHICAL, EXCELLENCE IN CUSTOMER SERVICE, AND COMMITTED TO THE 7 COOPERATIVE PRINCIPLES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 93 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,784,535 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $63,420,028 | CYProgramServiceRevenueAmt |
| PY Investment Income | $226,010 | PYInvestmentIncomeAmt |
| CY Investment Income | $214,315 | CYInvestmentIncomeAmt |
| PY Other Revenue | $123,331 | PYOtherRevenueAmt |
| CY Other Revenue | $50,397 | CYOtherRevenueAmt |
| PY Total Revenue | $55,133,876 | PYTotalRevenueAmt |
| CY Total Revenue | $63,684,740 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,966,557 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,658,577 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $690,921 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $52,216,418 | PYOtherExpensesAmt |
| CY Other Expenses | $58,335,242 | CYOtherExpensesAmt |
| PY Total Expenses | $56,182,975 | PYTotalExpensesAmt |
| CY Total Expenses | $63,684,740 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,049,099 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $110,544,787 | TotalAssetsBOYAmt |
| Total Assets EOY | $117,808,677 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,852,603 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $57,440,264 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $56,692,184 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $60,368,413 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO SAFELY AND RESPONSIBLY PROVIDE RELIABLE ELECTRICITY BASED ON OUR CORE VALUES. OUR CORE VALUES ARE: SAFETY OF PUBLIC AND EMPLOYEES, ENVIRONMENTALLY RESPONSIBLE, LOCALLY BASED, EQUITABLE RATES AND BUSINESS PRACTICES, EFFICIENT, ETHICAL, EXCELLENCE IN CUSTOMER SERVICE, AND COMMITTED TO THE 7 COOPERATIVE PRINCIPLES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $63,684,740 | ExpenseAmt |
| Desc | PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. | Desc |
| Total Program Service Expenses | $63,684,740 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | 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 | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 93 | 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 | $60,133,402 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,072,127 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 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 | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NEAL STEPHENS | PersonNm |
| Phone | 9705654444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 801 N BROADWAY PO BOX K | AddressLine1 |
| City | CORTEZ | City |
| State | CO | State |
| ZIP Code | 81321 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| WILLIAM C BAUER | ||||||||
| PRESIDENT | 8.00 | 0.00 | Yes (X) | Yes (X) | $14,400 | $0 | $0 | |
| JERRY FETTERMAN | ||||||||
| SECRETARY/TR | 10.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $13,950 | |
| J KENT LINDSAY | ||||||||
| BOARD MEMBER | 8.00 | 0.00 | Yes (X) | $12,600 | $0 | $0 | ||
| SUE MCWILLIAMS | ||||||||
| BOARD MEMBER | 12.00 | Yes (X) | $14,250 | $0 | $0 | |||
| WILLIAM MOLLENKOPF | ||||||||
| BOARD MEMBER | 16.00 | 0.00 | Yes (X) | $15,000 | $0 | $0 | ||
| JOHN PORTER | ||||||||
| BOARD MEMBER | 11.50 | 0.00 | Yes (X) | $15,150 | $0 | $0 | ||
| DAVID W SITTON | ||||||||
| VICE PRESIDE | 2.00 | 0.00 | Yes (X) | Yes (X) | $12,450 | $0 | $0 | |
| SCOTT EHMKE | ||||||||
| OPERATIONS M | 49.25 | Yes (X) | $135,080 | $0 | $35,707 | |||
| NEAL E STEPHENS | ||||||||
| GENERAL MANA | 48.48 | Yes (X) | $200,631 | $0 | $44,122 | |||
| MARY THIESING | ||||||||
| CORP. OPERAT | 48.71 | Yes (X) | $151,350 | $0 | $26,232 | |||
| JASON S BELL | ||||||||
| DISPATCHER | 51.01 | $113,255 | $0 | $30,011 | Yes (X) | |||
| JOHN M FERRELL | ||||||||
| DISPATCHER | 48.31 | $108,998 | $0 | $21,718 | Yes (X) | |||
| GLEN NOBLE | ||||||||
| ENGINEERING | 43.13 | $126,216 | $0 | $34,943 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $919,380 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $206,683 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FCI CONSTRUCTORS INC | |||||
| 1860 MOOSE LANE | DURANGO | CO | 81303 | CONSTRUCTION | $2,529,551 |
| SAULSBURY INDUSTRIES | |||||
| 2951 E INTERSTATE 20 | ODESSA | TX | 79766 | CONSTRUCTION | $934,232 |
| KLEINFELDER | |||||
| PO BOX 51958 | LOS ANGELOS | CA | 90051 | ENGINEERING | $576,517 |
| ASPLUNDH TREE EXPERT CO | |||||
| 708 BLAIR MILL RD | WILLOW GROVE | PA | 190901784 | TREE TRIMMING | $499,142 |
| TRI-STATE GENERATION AND TRANSMISSIO | |||||
| PO BOX 33695 | DENVER | CO | 80233 | MAINTENANCE | $419,181 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $59,798,362 | $59,798,362 | |
| CAPITAL CREDITS | 221000 | $3,238,454 | $3,238,454 | |
| MISC SERVICE REVENUES | 221000 | $210,976 | $210,976 | |
| OTHER ELECTRIC REVENUE | 221000 | $100,268 | $100,268 | |
| JOINT USE OF POLES | 221000 | $71,968 | $71,968 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $63,420,028 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $204,524 | TotalRevenueColumnAmt |
| Exclusion | $204,524 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,510 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $2,510 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,510 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,510 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,791 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $9,791 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,791 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,791 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RENEWABLE ENERGY CREDITS | 221000 | $50,449 | $50,449 |
| MISCELLANEOUS | $1,843 | $1,843 | |
| NON-UTILITY OPERATIONS | -$4,405 | -$4,405 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $47,887 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,684,740 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $63,408,248 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $276,492 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,658,577 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $690,921 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,948,608 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,248,601 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF PURCHASED POWER | $46,929,630 |
| DISTRIBUTION -OPERATION | $2,289,486 |
| ADMINISTRATIVE AND GENERA | $2,028,286 |
| DISTRIBUTION -MAINTENANCE | $1,574,199 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,316,432 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,684,740 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,597,523 | BOYAmt |
| EOY | $7,246,474 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,680,437 | BOYAmt |
| EOY | $200,590 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,639,646 | BOYAmt |
| EOY | $6,559,579 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,851 | BOYAmt |
| EOY | $621,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,645 | BOYAmt |
| EOY | $288,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $88,859,286 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,592,227 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,361,787 | BOYAmt |
| EOY | $60,267,059 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,196 | BOYAmt |
| EOY | $747,836 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,294,085 | BOYAmt |
| EOY | $1,274,684 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,175,655 | BOYAmt |
| EOY | $40,556,745 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,210 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,752 | BOYAmt |
| EOY | $45,303 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,544,787 | BOYAmt |
| EOY | $117,808,677 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,236,434 | BOYAmt |
| EOY | $7,293,136 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,921,213 | BOYAmt |
| EOY | $45,807,006 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,694,956 | BOYAmt |
| EOY | $4,340,122 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,852,603 | BOYAmt |
| EOY | $57,440,264 | 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 | $56,692,184 | BOYAmt |
| EOY | $60,368,413 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,692,184 | BOYAmt |
| EOY | $60,368,413 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,544,787 | BOYAmt |
| EOY | $117,808,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,676,229 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $673,839 | OtherCostOrOtherBasisAmt |
| Book Value | $673,839 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $88,185,447 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,592,227 | DepreciationAmt |
| Book Value | $59,593,220 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $60,267,059 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN TRI-STATE GENERATION | $37,530,961 | C |
| INVESTMENT IN CFC CAPITAL AND CERTIF | $1,096,842 | C |
| SPECIAL FUNDS - REVENUE DEFERRAL | $960,000 | C |
| OTHER INVESTMENTS IN ASSOC. ORGANIZA | $956,142 | C |
| INVESTMENT - DWCD WATER | $12,800 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $40,556,745 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (10 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER PREPAYMENTS | $965,329 |
| REGULATORY REVENUE DEFERRAL | $960,000 |
| DEFERRED COMPENSATION | $747,836 |
| CONSUMER DEPOSITS | $626,079 |
| POST RETIREMENT OBLIGATION | $412,956 |
| DEFERRED CREDIT - PROPERTY TAX | $252,153 |
| CAPITAL LEASE | $172,739 |
| DEFERRED REVENUE - PATHNET | $122,958 |
| OTHER DEFERRED CREDITS | $53,077 |
| REFUNDABLE CONSTRUCTION ADVANCES | $26,995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,340,122 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $63,684,740 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $63,684,740 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $63,684,740 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $59,026,163 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $59,026,163 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,658,577 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,658,577 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $63,684,740 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE COMPANYS POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS/LIABILITIES. THE COMPANYS TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE TAX RETURNS ESSENTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | CAPITAL ALLOCATED TO MEMBERS 4,658,577 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|
| SCOTT EHMKE | |||||
| OPERATIONS MANAGER | $130,080 | $5,000 | $16,014 | $22,205 | $170,787 |
| NEAL E STEPHENS | |||||
| GENERAL MANAGER | $199,673 | $958 | $24,429 | $23,042 | $244,753 |
| MARY THIESING | |||||
| CORP. OPERATIONS MGR | $143,610 | $7,740 | $17,440 | $11,562 | $177,582 |
| GLEN NOBLE | |||||
| ENGINEERING MANAGER | $119,466 | $6,750 | $15,250 | $22,230 | $161,159 |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PRESTON SITTON | PersonNm |
| Relationship With Org | SON OF DAVID SITTON | RelationshipWithOrgTxt |
| Cash Grant | $1,000 | CashGrantAmt |
| Type Of Assistance | GRANT | TypeOfAssistanceTxt |
| Assistance Purpose | COLLEGE SCHOLARSHIP | AssistancePurposeTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| TRI-STATE GENERATION AND TRANSMISSI | |||
| COMMON DIRECTOR | $46,929,630 | PURCHASE OF ELECTRIC | false |
| TRI-STATE GENERATION AND TRANSMISSI | |||
| COMMON DIRECTOR | $1,669,181 | SEE BELOW | false |
| WESTERN UNITED ELECTRIC SUPPLY | |||
| COMMON DIRECTOR | $1,003,682 | MATERIALS VENDOR | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | TRI-STATE GENERATION AND TRANSMISSION SUPPLIES ELECTRIC TO THE COOPERATIVE. IN ADDITION, THE COOPERATIVE INCURRED COSTS FOR TRANSMISSION MAINTENANCE AND SUBSTATION CONSTRUCTION. THE COOPERATIVE PURCHASES CONSTRUCTION MATERIALS FROM WESTERN UNITED ELECTRIC SUPPLY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO SAFELY AND RESPONSIBLY PROVIDE RELIABLE ELECTRICITY BASED ON OUR CORE VALUES. OUR CORE VALUES ARE: SAFETY OF PUBLIC AND EMPLOYEES, ENVIRONMENTALLY RESPONSIBLE, LOCALLY BASED, EQUITABLE RATES AND BUSINESS PRACTICES, EFFICIENT, ETHICAL, EXCELLENCE IN CUSTOMER SERVICE, AND COMMITTED TO THE 7 COOPERATIVE PRINCIPLES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | EMPIRE ELECTRIC ASSOCIATION, INC IS A MEMBER OWNED ELECTRIC DISTRIBUTION COOPERATIVE. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE SERVICE TERRITORY IS DIVIDED INTO SEVEN DISTRICTS. EACH DISTRICT IS REPRESENTED BY ONE BOARD MEMBER. EVERY MEMBER OF THE COOPERATIVE IS ENTITLED TO VOTE FOR ALL OPEN BOARD OF DIRECTOR SEATS EITHER BY MAIL OR AT THE COOPERATIVES ANNUAL MEETING. DIRECTORS ARE ELECTED FOR FOUR YEAR TERMS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE BOARD MAY NOT SELL, MERGE, LEASE OR OTHERWISE DISPOSE OF THE COOPERATIVE ASSETS WITHOUT THE AFFIRMATIVE VOTE OF AT LEAST TWO-THIRDS (2/3) OF THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF THE FORM 990 IS CIRCULATED TO THE BOARD OF DIRECTORS. DURING A BOARD MEETING, MANAGEMENT REVIEWS THE FORM 990 WITH THE BOARD AND ANY QUESTIONS REGARDING THE DOCUMENT ARE ADDRESSED. THE BOARD APPROVES THE FORM 990 AT THE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY THE BOARD OF DIRECTORS AND THE COOPERATIVES SENIOR MANAGEMENT COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THIS DISCLOSURE STATEMENT PROVIDES THE NAME, ADDRESS, AFFILIATION, AND TYPE OF BUSINESS FOR THE ORGANIZATIONS THAT HAVE A BUSINESS RELATIONSHIP WITH THE COOPERATIVE AND THE INDIVIDUAL COMPLETING THE DISCLOSURE STATEMENT. THIS POLICY IS ALSO REVIEWED ANNUALLY WITH ALL EMPLOYEES AT THE COOPERATIVES ANNUAL ALL EMPLOYEE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ANNUAL FINANCIAL STATEMENTS ARE MAILED TO EACH MEMBER OF THE COOPERATIVE PRIOR TO THE COOPERATIVES ANNUAL MEETING. IN ADDITION TO THESE STATEMENTS, A COPY OF THE INDEPENDENT AUDITORS REPORT, BOARD MINUTES AND LIST OF THE CURRENT BOARD MEMBERS IS PUBLISHED ON OUR WEBSITE. BOARD POLICIES, MONTHLY FINANCIAL STATEMENTS, WRITTEN COMMUNICATIONS TO MEMBERS AS A GROUP, CORPORATE REPORTS DELIVERED TO THE STATES OF COLORADO AND UTAH, GENERAL INFORMATION ABOUT THE HIRING PRACTICES AND SALARY RANGES, GENERAL INFORMATION ABOUT CAPITAL CREDITS, AND INFORMATION PROVIDED TO THE COOPERATIVE AS A SHAREHOLDER OR MEMBER OF AN AFFILIATED ORGANIZATION IS AVAILABLE TO ANY MEMBER UPON REQUEST. ARTICLES OF INCORPORATION, BYLAWS, A LIST OF BOARD COMMITTEES AND MEMBERS SERVING ON THOSE COMMITTEES, PUBLISHED TARIFFS, AND PUBLISHED RULES AND REGULATIONS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE GENERAL PUBLIC MAY REQUEST INFORMATION AVAILABLE TO MEMBERS BY SUBMITTING A REQUEST TO THE BOARD OF DIRECTORS. |
| FORM 990, PART XI, LINE 9 | CAPITAL ALLOCATED TO MEMBERS 4,658,577 |
| FORM 990, PART XI, LINE 9 | RETIREMENT OF CAPITAL CREDITS 982,348 2011 ADJUSTMENT FOR UNBILLED REVENUE 1,730,257 2011 ADJUSTMENT FOR INVESTMENT CARRYING VALUE -2,242,024 2012 ADJUSTMENT FOR UNBILLED REVENUE 109,164 2012 ADJUSTMENT FOR INVESTMENT CARRYING VALUE 41,772 OTHER - 34 |