WASHINGTON ELECTRIC COOPERATIVE INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: WASHINGTON ELECTRIC COOPERATIVE INC (EIN 31-4335585)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-08-04
IRS object ID: 201412169349300411
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
Form 990
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-04T08:04:16-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	311413363	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BALESTRA HARR & SCHERER CPAS INC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 875	AddressLine1
City	CIRCLEVILLE	City
State	OH	State
ZIP Code	431130875	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	314335585	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WASHINGTON ELECTRIC COOPERATIVE IN	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	WASH	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENNETH J SCHILLING	PersonNm
Person Title	GENERAL MANAGER/CEO	PersonTitleTxt
Signature	2014-07-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY A HARR	PreparerPersonNm
PTIN	P00642474	PTIN
Phone	7404745210	PhoneNum
Preparation	2014-08-04	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	DAVID MILLER PRESIDENT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	43829 HOHMAN ROAD	AddressLine1
City	CALDWELL	City
State	OH	State
ZIP Code	43724	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$17,323,685	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WECI.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	OH	LegalDomicileStateCd
Activity Or Mission	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	35	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$16,054,590	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,558,299	CYProgramServiceRevenueAmt
PY Investment Income	$723,732	PYInvestmentIncomeAmt
CY Investment Income	$42,562	CYInvestmentIncomeAmt
PY Other Revenue	$751,562	PYOtherRevenueAmt
CY Other Revenue	$713,189	CYOtherRevenueAmt
PY Total Revenue	$17,529,884	PYTotalRevenueAmt
CY Total Revenue	$17,314,050	CYTotalRevenueAmt
PY Grants And Similar Paid	$26,261	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$23,143	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,852,696	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,013,931	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,888,536	PYOtherExpensesAmt
CY Other Expenses	$14,520,471	CYOtherExpensesAmt
PY Total Expenses	$15,767,493	PYTotalExpensesAmt
CY Total Expenses	$16,557,545	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,762,391	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$756,505	CYRevenuesLessExpensesAmt
Total Assets BOY	$45,641,528	TotalAssetsBOYAmt
Total Assets EOY	$46,829,317	TotalAssetsEOYAmt
Total Liabilities BOY	$25,164,577	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$26,070,204	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,476,951	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$20,759,113	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$16,557,545	ExpenseAmt
Grant	$23,143	GrantAmt
Desc	RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICES TO 10,675 CONSUMER ACCOUNTS.	Desc
Total Program Service Expenses	$16,557,545	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	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	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	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	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	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	35	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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Members And Shr Gross Income	$16,558,299	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$755,751	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	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	DOUGLAS M PALM	PersonNm
Phone	7403732141	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVID MILLER
CHAIRMAN	3.90	Yes (X)	Yes (X)	$7,825	$600	$60
GALE DEPUY
TRUSTEE	6.00	Yes (X)		$7,000	$0	$49
WILLIAM BOWERSOCK
TRUSTEE	6.00	Yes (X)		$5,800	$0	$4
PAUL FLEEMAN
VICE CHAIRMA	3.01	Yes (X)	Yes (X)	$5,075	$0	$7,801
ELDON MILLER
SECRETARY/TR	9.00	Yes (X)	Yes (X)	$4,875	$0	$39
LARRY ULLMAN
TRUSTEE	6.00	Yes (X)		$3,625	$0	$5
BETTY MARTIN
ASST SECY/TR	6.00	Yes (X)	Yes (X)	$3,000	$0	$4
FRANK HAUGHT
TRUSTEE	2.50	Yes (X)		$1,750	$0	$2,394
KENNETH SHILLING
GENERAL MGR/	43.00		Yes (X)	$120,168	$4,500	$44,948

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$159,118	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$5,100	TotReportableCompRltdOrgAmt
Total Other Compensation	$55,304	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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
ASPLUNDH TREE EXPERT CO
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	ROW CUTTING	$684,423
N R E C A
4301 WILSON BLVD	ARLINGTON	VA	22203	RET/HEALTH INS	$662,736
RESCO
PO BOX 26036	COLUMBUS	OH	43226	UTIL PLANT MATL	$610,123
PIKE ELECTRIC INC
PO BOX 1000	MEMPHIS	TN	38148	PLANT CONSTRUCT	$312,274
TOWNSEND TREE SERVICE
PO BOX 128	PARKER CITY	IN	47368	ROW CUTTING	$118,404

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	11	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SALE OF ELECTRICITY	Desc
Total Revenue Column	$16,558,299	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,558,299	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,558,299	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,447	TotalRevenueColumnAmt
Exclusion	$30,447	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$225,377	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$225,377	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$225,377	TotalRevenueColumnAmt
Exclusion	$225,377	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$21,750	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$9,635	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$12,115	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,115	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,115	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PATRONAGE CAP FROM ASSOC ORG	Desc
Total Revenue Column	$487,812	TotalRevenueColumnAmt
Exclusion	$487,812	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$487,812	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,314,050	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,570,414	RelatedOrExemptFuncIncomeAmt
Exclusion	$743,636	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$8,693	TotalAmt
Program Services	$8,693	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$14,450	TotalAmt
Program Services	$14,450	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$159,118	TotalAmt
Program Services	$159,118	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,088,292	TotalAmt
Program Services	$1,088,292	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$279,590	TotalAmt
Program Services	$279,590	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$391,610	TotalAmt
Program Services	$391,610	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$95,321	TotalAmt
Program Services	$95,321	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$3,264	TotalAmt
Program Services	$3,264	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$22,093	TotalAmt
Program Services	$22,093	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$16,100	TotalAmt
Program Services	$16,100	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$745	TotalAmt
Program Services	$745	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$7,246	TotalAmt
Program Services	$7,246	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$22,060	TotalAmt
Program Services	$22,060	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$89,938	TotalAmt
Program Services	$89,938	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$19,636	TotalAmt
Program Services	$19,636	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$21,560	TotalAmt
Program Services	$21,560	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,076,787	TotalAmt
Program Services	$1,076,787	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,258,109	TotalAmt
Program Services	$1,258,109	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$55,941	TotalAmt
Program Services	$55,941	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COST OF POWER	$8,734,529	$8,734,529
DISTRIBUTION - MAINTENANC	$1,583,915	$1,583,915
DISTRIBUTION - OPERATION	$584,581	$584,581
EXCISE TAX	$484,217	$484,217

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$539,750	TotalAmt
Program Services	$539,750	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,557,545	TotalAmt
Program Services	$16,557,545	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$644,586	BOYAmt
EOY	$534,910	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,450,857	BOYAmt
EOY	$3,633,381	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$343,390	BOYAmt
EOY	$373,091	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$89,690	BOYAmt
EOY	$106,073	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$45,138,630	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$10,677,856	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$34,338,680	BOYAmt
EOY	$34,460,774	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$6,604,618	BOYAmt
EOY	$6,825,287	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$169,707	BOYAmt
EOY	$895,801	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$45,641,528	BOYAmt
EOY	$46,829,317	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,824,105	BOYAmt
EOY	$3,157,154	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$22,234,838	BOYAmt
EOY	$22,334,184	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$105,634	BOYAmt
EOY	$578,866	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,164,577	BOYAmt
EOY	$26,070,204	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	$20,476,951	BOYAmt
EOY	$20,759,113	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,476,951	BOYAmt
EOY	$20,759,113	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$45,641,528	BOYAmt
EOY	$46,829,317	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$756,505	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$474,343	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	$407,287	OtherCostOrOtherBasisAmt
Book Value	$407,287	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,944,101	OtherCostOrOtherBasisAmt
Depreciation	$393,084	DepreciationAmt
Book Value	$2,551,017	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,147,683	OtherCostOrOtherBasisAmt
Depreciation	$1,262,239	DepreciationAmt
Book Value	$885,444	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$39,639,559	OtherCostOrOtherBasisAmt
Depreciation	$9,022,533	DepreciationAmt
Book Value	$30,617,026	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$34,460,774	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
BUCKEYE POWER	$5,857,110	C
CAPITAL CERTIFICATES	$530,969	C
RESCO	$163,885	C
NRUCFC	$160,474	C
OTHER	$63,073	C
NATIONAL INFORMATION SOLUTIONS	$49,776	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$6,825,287	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
LINE OF CREDIT	$500,000
CONSUMERS' ADVANCES FOR CONSTRUCTION	$78,866

Field	Value	IRS element (for citing)
Total Liability	$578,866	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$17,314,050	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$17,314,050	RevenueSubtotalAmt
Total Revenue Per Form990	$17,314,050	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$17,031,888	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$474,343	OtherExpensesIncludedAmt
Expenses Not Reported	$474,343	ExpensesNotReportedAmt
Expenses Subtotal	$16,557,545	ExpensesSubtotalAmt
Total Expenses Per Form990	$16,557,545	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

SCHEDULE D, PAGE 3, PART X

THE COOPERATIVE COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2010, 2011 AND 2012 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.

SCHEDULE D, PAGE 4, PART XII, LINE 2D

RETIREMENT OF PATRONAGE CAPITAL 473,443 UNREC LOSS RELATED TO NONPENSION POSTRETIREMENT BENEFIT PL 900

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
SCHOLARSHIPS	5	$3,750
CONSUMER REBATES	38	$10,700

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	WASHINGTON ELECTRIC COOPERATIVE REVIEWS ENROLLMENT AND ACCEPTANCE INFORMATION ON THE SCHOLARSHIP RECIPIENTS' APPLICATIONS. WASHINGTON ELECTRIC COOPERATIVE PROVIDES INCENTIVE REBATES TO MEMBERS WHO HAVE RADIO-CONTROLLED SWITCHES INSTALLED ON THEIR ELECTRIC WATER HEATERS, HEAT PUMPS, GEOTHERMAL SYSTEMS AND WHOLE-HOUSE AIR CONDITIONERS. WECI'S INSTALLER CONDUCTS A FIELD INVESTIGATION DURING INSTALLATION PRIOR TO THE REBATE CHECK BEING ISSUED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KENNETH SHILLING	PersonNm
Title	GENERAL MGR/CEO	TitleTxt
Base Compensation Filing Org	$120,168	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$4,500	CompensationBasedOnRltdOrgsAmt
Deferred Compensation Flng Org	$44,948	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$165,116	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$4,500	TotalCompensationRltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	DAVID MILLER	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	TRUSTEE	RelationshipDescriptionTxt
Transaction	OHIO RURAL ELECTRIC	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE L, PART V	FormAndLineReferenceDesc
Explanation	THE COOPERATIVE IS A MEMBER OF OHIO RURAL ELECTRIC COOPERATIVES, INC. (OREC), THE STATEWIDE TRADE ASSOCIATION FOR OHIO'S 25 INDEPENDENTLY OWNED AND OPERATED RURAL ELECTRIC COOPERATIVES. THE COOPERATIVE'S BOARD PRESIDENT, DAVID MILLER, SERVES ON THE BOARD OF OREC AND DEVOTES 2 HOURS PER WEEK TO OREC. OTHER INFORMATION THE COOPERATIVE'S BOARD PRESIDENT, DAVID MILLER,SERVED ON THE BOARD OF GREEN VALLEY COOPERATIVE, INC. THROUGH FEBRUARY 21, 2013 AND GENERAL MANAGER, KEN SCHILLING, SERVED ON THE BOARD OF GREEN VALLEY COOPERATIVE, INC. FOR THE ENTIRE YEAR.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS/OWNERS.
FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT TRUSTEES AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	BYLAW CHANGES AND SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT OF THE BOARD OF TRUSTEES, GENERAL MANAGER AND DIRECTOR OF FINANCE & ADMINISTRATION REVIEW A DRAFT COPY OF THE FORM 990 AT A MEETING PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A FORM 990 QUESTIONNAIRE.
FORM 990, PAGE 6, PART VI, LINE 15A	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 15B	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
FORM 990, PAGE 6, PART VI, LINE 19	A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION AND ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING".
FORM 990, PART XI, LINE 9	RETIREMENT OF PATRONAGE CAPITAL -473,443 UNREC LOSS RELATED TO NONPENSION POSTRETIREMENT BENEFIT PL -900