2014-07-16T09:09:54-07:00 2013-12-31 DECORIA MAICHEL AND TEAGUE PS 7307 N DIVISION ST Ste 222 SPOKANE WA 992086545 990 2013-01-01 930146827 Coos-Curry Electric Cooperative Inc COOS 5413323931 PO Box 1268 Port Orford OR 97465 Frank Corrales Jr CFO 2014-07-16 true Micheal A DeCoria P01217290 5095353503 2013 2015-11-30 17:44:51Z Roger Meader 43050 Highway 101 Port Orford OR 97465 32765050 false false X www.cooscurryelectric.com X 1939 OR Distribution and sale of electric energy to its members located in substantially all of Curry County, Oregon & portions of Coos County & Douglas County, Oregon. Revenues are substantially derived from the cooperative's residential, commercial and industrial customers. 7 7 81 0 0 31151558 32175489 482353 552185 2660 2410 31636571 32730084 0 1086000 1164763 5381539 6472799 0 0 25169032 25092522 31636571 32730084 0 94185144 102038168 49656493 58325817 44528651 43712351 Distribution and sale of electric energy to its members located in substantially all of Curry County, Oregon & portions of Coos County & Douglas County, Oregon. Revenues are substantially derived from the cooperative's residential, commercial and industrial customers. false false Distribution and sale of electric energy to approximately 14,000 cooperative members. false false true false false false false false false false true false true true true true true false false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false false false false true 66 0 true 81 true false false false false false false false false false 31990221 739863 false false false X 7 7 false false false false true true true true true false false true true true true true true true true false X Frank Corrales Jr 5413323931 43050 Highway 101 Port Orford OR 97465 David Kitchen Director 1.00 0.00 X 1050 0 0 Ed Dowdy Director 12.00 0.00 X 15850 0 0 Cheryl McMahan Vice President 9.00 0.00 X X 10150 0 0 John Herzog Director 9.00 0.00 X 12750 0 0 Jim Kolen Secretary/Treas 10.00 0.00 X X 7750 0 0 Daryl Robison Director 10.00 0.00 X 9436 0 0 Pete Radabaugh President 12.00 0.00 X X 13300 0 0 Georgia Cockerham Director 5.00 0.00 X 6350 0 0 Roger Meader Gen Mgr/CEO 70.00 0.00 X 212002 0 140363 Frank Corrales Jr CFO 45.00 0.00 X 146075 0 154116 Andrew McBride System Planning & Engineering Mngr 42.00 0.00 X 153868 0 105759 Charles D Wilson Operations Manager 46.00 0.00 X 152225 0 108495 Christine Stallard Mktng & Mbr Svcs M 43.00 0.00 X 139579 0 113194 William M Nichols Journeyman Lineman 59.00 0.00 X 122121 0 34749 Larry D Wilson Line Foreman 45.00 0.00 X 121838 0 88245 Marvin Jones Line Foreman 50.00 0.00 X 118053 0 72037 Randy McDonald Asst Ops Mngr 43.00 0.00 X 117570 0 107199 1359967 924157 27 false true false Western Pacific Tree Service Inc PO Box 998 Brookings OR 97415 Tree trimming 1221165 Jensens Tree Service Inc PO Box 500 Glendale OR 97442 Tree trimming 893484 Robinson Bros Construction Inc 6150 NE 137th Ave Vancouver WA 98682 Plow and trench work 523154 ES Contracting LLC 25680 Kimberly St West Linn OR 97068 Energy conservation 249200 Sporthaven Inc PO Box 2096 Harbor OR 97415 Digging/trenching 214174 6 0 Electric energy sales 221000 31990221 31990221 Pole rentals 221000 185268 185268 32175489 496680 496680 0 0 2410 2410 2410 2410 90471 34966 55505 55505 55505 0 0 0 0 32730084 32045726 684358 0 0 0 1164763 1249539 0 2721016 119117 2039674 343453 0 32730 30890 0 0 0 7770 28767 43747 297049 0 108956 192679 0 22172 2325274 115085 3776013 203317 Purchased power 12594299 Distribution - O&M 3371861 Taxes 859825 Admin & General 629037 453051 32730084 0 0 0 535078 461764 0 0 4240094 4833889 0 0 0 1195104 1278022 441795 445718 120875819 36872712 82356072 84003107 0 0 4964024 5346919 0 452977 5668749 94185144 102038168 3750898 4152634 38404204 44739556 7501391 9433627 49656493 58325817 X 69420 70005 43530438 42708841 928793 933505 44528651 43712351 94185144 102038168 X 0 -816300 X false true X true false 3000 3000 3000 true Oregon ACRE 698 12th St SE Ste 210 Salem OR 97301 470861601 3000 1828790 1828790 5481337 2024516 3456821 7822268 5767282 2054986 105743424 29080914 76662510 84003107 5346919 Deferred charges 5668749 5668749 Consumer deposits 1251160 Deferred credits 3014958 Patronage capital credits payable 3838509 Postretirement benefit obligation 1329000 9433627 X 32730084 32730084 32730084 31565321 31565321 1164763 1164763 32730084 Part X : FIN48 Footnote The Cooperative is generally exempt from federal income tax under Section 501(c)(12) of the Internal Revenue Code. An exemption from the State of Oregon corporation excise tax is provided by Oregon Revised Statutes 317.080. However, the Cooperative is subject to Federal and Oregon unrelated business income tax. The Cooperative had no unrelated business income in 2013 and 2012.The Cooperative has adopted ASC Topic 740-10, Income Taxes, relating to accounting for uncertain tax positions. The Cooperative has not identified any uncertain income tax positions that would jeopardize its tax-exempt status. The Cooperative's income tax returns are subject to review and examination by federal authorities. The tax returns that are open to examination by federal authorities include the years ended December 31, 2010 through 2013. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Patronage capital to be allocated $1164763 X X X false false false Andrew McBride System Planning & Engineering Mngr 151264 1362 1242 79134 26625 259627 Charles D Wilson Operations Manager 145326 1364 5535 86406 22089 260720 Christine Stallard Mktng & Mbr Svcs M 136632 1191 1756 94061 19133 252773 Frank Corrales Jr CFO 140472 1364 4239 134899 19217 300191 Larry D Wilson Line Foreman 117572 1199 3067 57592 30653 210083 Marvin Jones Line Foreman 112353 1596 4104 53301 18736 190090 Randy McDonald Asst Ops Mngr 114986 1025 1559 76361 30838 224769 Roger Meader Gen Mgr/CEO 201321 1997 8684 120615 19748 352365 William M Nichols Journeyman Lineman 120296 914 911 23263 11486 156870 Kathleen Meader Wife of CEO 91891 Wages & benefits false Dolores McBride Wife of Syst 137169 Wages & benefits false Larry D Wilson Broth-Law-Op 210083 Wages & benefits false Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization is a Cooperative formed to provide electric service to its members. The members elect the governing body and approve changes in the by-laws. Members receive a share of the Cooperatives margins through the approval of retirement of patronage dividends. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body There is one class of membership for all members. A member is entitled to one vote to elect directors and to make changes to the Cooperatives by-laws. Form 990, Part VI, Line 11b: Form 990 Review Process Management reviews the Form 990 with the Board of Directors prior to submission. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All employees and the Board of Directors undersign to the fact that they have received, read and understand the conflict of interest policy. The policy is reviewed annually by the Board members and supervisors review the policy with employees. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The Board of Directors evaluates the CEO's performance. An independent compensation consultant is obtained every third year to assist the Board in determining the CEO's compensation package. Supervisors of other key employees set annual goals and assess each employee's performance on a daily basis. The methodology of developing a wage scale range for job positions within the organization is approved by the Board of Directors using an established compensation policy. All changes to compensation of key employees must be approved in writing by the CEO. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Items that legally must be provided are done so upon request. The year end audited financial information is published in the annual bulletin. Other Changes In Net Assets Or Fund Balances - Other Decreases Capital credit retirement = -$1986360 Other Changes In Net Assets Or Fund Balances - Other Increases Discount on early retirement of cap credits = $98812 Other Changes In Net Assets Or Fund Balances - Other Increases Increase in memberships = $585 Other Changes In Net Assets Or Fund Balances - Other Decreases Other comprehensive loss = -$94100 Other Changes In Net Assets Or Fund Balances - Other Increases Patronage capital to be allocated = $1164763 Form 990, Part IX, Line 4 - Explanation of Benefits Paid to Members The IRS instructions clarify that patronage dividends paid by 501(c)(12) organizations should be reported in the statement of functional expenses on line 4. The Cooperative has allocated 100% of its 2013 margins as patronage dividends to its members and reported this amount on line 4. The Cooperative's accounting system follows generally accepted accounting principles (GAAP) which do not report patronage dividends as an expense; as such, the 2013 margins are also recorded as a reconciling item on Schedule D Part XIII of the Form 990.