2014-06-25T15:27:50-05:00 2013-12-31 411562398 CARLSON HIGHLAND & CO LLP 11272 86TH AVENUE N SUITE B MAPLE GROVE MN 55369 990 2013-01-01 846035888 EMPIRE ELECTRIC ASSOCIATION INC EMPI 9705654444 801 N BROADWAY PO BOX K CORTEZ CO 81321 MARY THIESING CORPORATE OPERATIONS MANAGER 9705654444 2014-06-25 true MATT GUYER CPA P00386499 7634243818 2014-06-25 X 2013 2015-11-30 17:44:51Z NEAL STEPHENS 801 N BROADWAY CORTEZ CO 81321 63684740 false X WWW.EEA.COOP X 1939 CO 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. 7 6 93 0 0 54784535 63420028 226010 214315 123331 50397 55133876 63684740 0 3966557 4658577 690921 0 0 52216418 58335242 56182975 63684740 -1049099 0 110544787 117808677 53852603 57440264 56692184 60368413 X 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. false false 63684740 PROVIDE ELECTRIC ENERGY TO CUSTOMERS LOCATED WITHIN OUR 3,410 SQUARE MILE CERTIFICATED AREA IN SOUTHWESTERN COLORADO AND SOUTHEASTERN UTAH. 63684740 false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false true false false true false false false false false false false false true 46 0 93 true false false false false false 60133402 1072127 false X 7 6 false false false false true true true true true false false true true true true true true false false false X NEAL STEPHENS 9705654444 801 N BROADWAY PO BOX K CORTEZ CO 81321 WILLIAM C BAUER PRESIDENT 8.00 0.00 X X 14400 0 0 JERRY FETTERMAN SECRETARY/TR 10.00 0.00 X X 0 0 13950 J KENT LINDSAY BOARD MEMBER 8.00 0.00 X 12600 0 0 SUE MCWILLIAMS BOARD MEMBER 12.00 X 14250 0 0 WILLIAM MOLLENKOPF BOARD MEMBER 16.00 0.00 X 15000 0 0 JOHN PORTER BOARD MEMBER 11.50 0.00 X 15150 0 0 DAVID W SITTON VICE PRESIDE 2.00 0.00 X X 12450 0 0 SCOTT EHMKE OPERATIONS M 49.25 X 135080 0 35707 NEAL E STEPHENS GENERAL MANA 48.48 X 200631 0 44122 MARY THIESING CORP. OPERAT 48.71 X 151350 0 26232 JASON S BELL DISPATCHER 51.01 X 113255 0 30011 JOHN M FERRELL DISPATCHER 48.31 X 108998 0 21718 GLEN NOBLE ENGINEERING 43.13 X 126216 0 34943 919380 206683 6 false true false FCI CONSTRUCTORS INC 1860 MOOSE LANE DURANGO CO 81303 CONSTRUCTION 2529551 SAULSBURY INDUSTRIES 2951 E INTERSTATE 20 ODESSA TX 79766 CONSTRUCTION 934232 KLEINFELDER PO BOX 51958 LOS ANGELOS CA 90051 ENGINEERING 576517 ASPLUNDH TREE EXPERT CO 708 BLAIR MILL RD WILLOW GROVE PA 190901784 TREE TRIMMING 499142 TRI-STATE GENERATION AND TRANSMISSIO PO BOX 33695 DENVER CO 80233 MAINTENANCE 419181 5 SALE OF ELECTRICITY 221000 59798362 59798362 CAPITAL CREDITS 221000 3238454 3238454 MISC SERVICE REVENUES 221000 210976 210976 OTHER ELECTRIC REVENUE 221000 100268 100268 JOINT USE OF POLES 221000 71968 71968 63420028 204524 204524 2510 2510 2510 2510 9791 9791 9791 9791 RENEWABLE ENERGY CREDITS 221000 50449 50449 MISCELLANEOUS 1843 1843 NON-UTILITY OPERATIONS -4405 -4405 47887 63684740 63408248 276492 4658577 690921 1948608 2248601 COST OF PURCHASED POWER 46929630 DISTRIBUTION -OPERATION 2289486 ADMINISTRATIVE AND GENERA 2028286 DISTRIBUTION -MAINTENANCE 1574199 1316432 63684740 0 0 0 1597523 7246474 6680437 200590 5639646 6559579 508851 621409 243645 288998 88859286 28592227 55361787 60267059 589196 747836 1294085 1274684 38175655 40556745 439210 14752 45303 110544787 117808677 6236434 7293136 42921213 45807006 4694956 4340122 53852603 57440264 X 56692184 60368413 56692184 60368413 110544787 117808677 X 0 3676229 X false true X true false 673839 673839 88185447 28592227 59593220 60267059 INVESTMENT IN TRI-STATE GENERATION 37530961 C INVESTMENT IN CFC CAPITAL AND CERTIF 1096842 C SPECIAL FUNDS - REVENUE DEFERRAL 960000 C OTHER INVESTMENTS IN ASSOC. ORGANIZA 956142 C INVESTMENT - DWCD WATER 12800 C 40556745 CONSUMER PREPAYMENTS 965329 REGULATORY REVENUE DEFERRAL 960000 DEFERRED COMPENSATION 747836 CONSUMER DEPOSITS 626079 POST RETIREMENT OBLIGATION 412956 DEFERRED CREDIT - PROPERTY TAX 252153 CAPITAL LEASE 172739 DEFERRED REVENUE - PATHNET 122958 OTHER DEFERRED CREDITS 53077 REFUNDABLE CONSTRUCTION ADVANCES 26995 4340122 X 63684740 63684740 63684740 59026163 59026163 4658577 4658577 63684740 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 X X false false false SCOTT EHMKE OPERATIONS MANAGER 130080 5000 16014 22205 170787 NEAL E STEPHENS GENERAL MANAGER 199673 958 24429 23042 244753 MARY THIESING CORP. OPERATIONS MGR 143610 7740 17440 11562 177582 GLEN NOBLE ENGINEERING MANAGER 119466 6750 15250 22230 161159 PRESTON SITTON SON OF DAVID SITTON 1000 GRANT COLLEGE SCHOLARSHIP TRI-STATE GENERATION AND TRANSMISSI COMMON DIRECTOR 46929630 PURCHASE OF ELECTRIC false TRI-STATE GENERATION AND TRANSMISSI COMMON DIRECTOR 1669181 SEE BELOW false WESTERN UNITED ELECTRIC SUPPLY COMMON DIRECTOR 1003682 MATERIALS VENDOR false SCHEDULE L, PART V 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. 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