EAST MISSISSIPPI ELECTRIC POWER: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- EAST MISSISSIPPI ELECTRIC POWER (EIN 64-0150802)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-03-13
- IRS object ID
- 201420729349300247
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-03-13T17:14:40-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSON & BIGGS PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 930 | AddressLine1 |
| City | RIDGELAND | City |
| State | MS | State |
| ZIP Code | 39158 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640150802 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAST MISSISSIPPI ELECTRIC POWER | BusinessNameLine1 |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | EAST | NameControl |
| Phone | 6015818600 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 A STREET | AddressLine1 |
| City | MERIDIAN | City |
| State | MS | State |
| ZIP Code | 39301 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WAYNE HENSON | Name |
| Title | GENERAL MANAGER | Title |
| Phone | 6015818600 | Phone |
| Date Signed | 2014-02-27 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GEORGE M BIGGS JR | Name |
| Phone | 6019572001 | Phone |
| Date Prepared | 2014-02-27 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WAYNE HENSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 A STREET | AddressLine1 |
| City | MERIDIAN | City |
| State | MS | State |
| ZIP Code | 39301 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 79752373 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.EMEPA.COM | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1938 | YearFormation |
| State Legal Domicile | MS | StateLegalDomicile |
| Activity Or Mission Description | EMEPA'S MISSION IS TO ENHANCE OUR MEMBER'S LIFESTYLE AND STANDARD OF LIVING. OUR CORE BUSINESS IS PROVIDING VALUED ELECTRIC SERVICES AS WE SEEK NEW OPPORTUNITIES TO SERVE OUR COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 186 | TotalNbrEmployees |
| Total Gross UBI | 16505 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 74315084 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 79030244 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 272144 | InvestmentIncomePriorYear |
| Investment Income Current Year | 213673 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 603500 | OtherRevenuePriorYear |
| Other Revenue Current Year | 456018 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 75190728 | TotalRevenuePriorYear |
| Total Revenue Current Year | 79699935 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9372226 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10032082 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 64463019 | OtherExpensePriorYear |
| Other Expenses Current Year | 67605644 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 73835245 | TotalExpensesPriorYear |
| Total Expenses Current Year | 77637726 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1355483 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2062209 | RevenuesLessExpensesCY |
| Total Assets BOY | 143768128 | TotalAssetsBOY |
| Total Assets EOY | 148078931 | TotalAssetsEOY |
| Total Liabilities BOY | 62907596 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 65068980 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 80860532 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 83009951 | NetAssetsOrFundBalancesEOY |
| Mission Description | EMEPA'S MISSION IS TO ENHANCE OUR MEMBER'S LIFESTYLE AND STANDARD OF LIVING. OUR CORE BUSINESS IS PROVIDING VALUED ELECTRIC SERVICES AS WE SEEK NEW OPPORTUNITIES TO SERVE OUR COMMUNITY. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | THE ASSOCIATION DELIVERED ELECTRIC SERVICE TO OVER 36000 MEMBERS. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 43 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 186 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Gross Income From Members | 80206925 | GrossIncomeFromMembers |
| Gross Income Other Sources | 1739996 | GrossIncomeOtherSources |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KEVIN HEDGPETH | NamePerson |
| Telephone Number | 6015818600 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2211 A STREET | AddressLine1 |
| City | MERIDIAN | City |
| State | MS | State |
| ZIP Code | 39301 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DAVID SORRELS | |||||||
| SECRETARY | 3.30 | X | X | 12029 | 0 | 14075 | |
| MIKE FULLER | |||||||
| DIRECTOR | 2.90 | X | 11772 | 0 | 15375 | ||
| LINDSEY KEENE | |||||||
| DIRECTOR | 6.10 | X | 11143 | 0 | 7898 | ||
| JERRY WEBB | |||||||
| DIRECTOR | 2.30 | X | 10935 | 0 | 15375 | ||
| BILLY WILLIAMS | |||||||
| DIRECTOR | 2.60 | X | 10885 | 0 | 15375 | ||
| CHESTER WILLIS | |||||||
| TREASURER | 2.40 | X | X | 10871 | 0 | 7120 | |
| GLORIA WELCH | |||||||
| SECRETARY | 3.50 | X | X | 9998 | 0 | 0 | |
| BILLY CLAY | |||||||
| PRESIDENT | 2.30 | X | X | 9410 | 0 | 15375 | |
| LARRY PACE | |||||||
| VICE PRESIDE | 4.20 | X | 8364 | 0 | 988 | ||
| CHES BREWER | |||||||
| DIRECTOR | 1.30 | X | 8235 | 0 | 15375 | ||
| WAYNE HENSON | |||||||
| GENERAL MANA | 40.00 | X | 227710 | 0 | 55515 | ||
| KEVIN HEDGPETH | |||||||
| DIRECTOR OF | 40.00 | X | 115047 | 0 | 43064 | ||
| PATRICK WILLIAMS | |||||||
| DIR OF ENGIN | 40.00 | 120714 | 0 | 43953 | X | ||
| RANDY CARROLL | |||||||
| STAFF ASSIST | 40.00 | 116219 | 0 | 41428 | X | ||
| BRYCE NESTER | |||||||
| DIR/ENERGY S | 40.00 | 115402 | 0 | 42254 | X | ||
| SHERRY WALLACE | |||||||
| DIR OF HUMAN | 40.00 | 103966 | 0 | 39856 | X | ||
| CHARLES WHITE | |||||||
| DIR INFO SER | 40.00 | 102616 | 0 | 39856 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1005316 | TotalReportableCompFromOrg |
| Total Other Compensation | 412882 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| DEVINEY CONSTRUCTION | |||||
| PO BOX 22679 | JACKSON | MS | 39205 | ROW CLEARING | 560466 |
| D & H CONSTRUCTION | |||||
| 8589 A C BROWN ROAD | MERIDIAN | MS | 39305 | BLDG RENOVATION | 438964 |
| HEBLON HEATING & AIR | |||||
| PO BOX 3310 NORTH STATION | MERIDIAN | MS | 39303 | HVAC | 358334 |
| AUBREY SILVEY ENTERPRISES | |||||
| 371 HAMP JONES RD | CARROLLTON | GA | 30117 | SUBSTATION CONS | 349997 |
| DIVERSIFIED SERVICES INC | |||||
| 2910 HWY 31 NORTH | HARTSELLE | AL | 35640 | CONSTRUCTION | 328478 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|
| OPERATING REVENUES | 77895825 | 77895825 | |
| POLE RENTAL | 1134419 | $1,134,419 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 79030244 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 213673 | TotalRevenueColumn |
| Exclusion | $213,673 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 20400 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 52438 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -32038 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -32038 | TotalRevenueColumn |
| Related Or Exempt Function Income | -32038 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Business CodeBusinessCode | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| NAVY PRIVATIZATION CONTRACT | 292790 | 292790 | ||
| PATRONAGE CAPITAL | 178761 | 178761 | ||
| BILLING SERVICE FOR WATER | 16505 | 900099 | 16505 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 488056 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 79699935 | TotalRevenueColumn |
| Related Or Exempt Function Income | 78335338 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 16505 | UnrelatedBusinessRevenue |
| Exclusion | $1,348,092 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 636993 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6061005 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1385619 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1507556 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 440909 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120514 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29815 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 192644 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1796856 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6960040 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| COST OF POWER | 51281604 |
| DISTRIBUTIONS - MAINTENAN | 2811126 |
| DISTRIBUTION - OPERATIONS | 1190096 |
| ADMINISTRATIVE & GENERAL | 1035734 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2187215 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 77637726 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9722552 | BOY |
| EOY | 8838395 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5049589 | BOY |
| EOY | 5647543 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1258392 | BOY |
| EOY | 1296633 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1183519 | BOY |
| EOY | 1189352 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 202702963 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 81013346 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 121595879 | BOY |
| EOY | 121689617 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4340315 | BOY |
| EOY | 3783374 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 617882 | BOY |
| EOY | 5634017 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143768128 | BOY |
| EOY | 148078931 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8458881 | BOY |
| EOY | 8191038 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41598324 | BOY |
| EOY | 43855898 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12850391 | BOY |
| EOY | 13022044 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 62907596 | BOY |
| EOY | 65068980 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 367675 | BOY |
| EOY | 362695 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80492857 | BOY |
| EOY | 82647256 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80860532 | BOY |
| EOY | 83009951 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143768128 | BOY |
| EOY | 148078931 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 2062209 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 87210 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 202702963 | OtherCostOrOtherBasis |
| Depreciation | 81013346 | Depreciation |
| Book Value | 121689617 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 121689617 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| POST RETIREMENT BENEFIT LIABILITY | $6,535,600 |
| DEFERRED CREDITS | $3,760,852 |
| CUSTOMER DEPOSITS | $1,725,081 |
| DEFERRED COMPENSATION LIABILITY | $1,000,511 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 13022044 | TotalOfAmounts |
| Tot Revenue Etc Audited Fincl Stmt | 79683430 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 79683430 | RevenueSubtotal |
| Other Revenues Not Included | 16505 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 16505 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 79699935 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 77621331 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 77621331 | ExpensesSubtotal |
| Other Expenses Not Included | 16395 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 16395 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 77637726 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| REVENUE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XI, LINE 4B | REVENUE NETTED ON AUDIT 16,505 |
| EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER | SCHEDULE D, PAGE 4, PART XII, LINE 4B | REVENUE NETTED ON AUDIT 16,395 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (5 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|---|---|
| WAYNE HENSON | ||||||
| GENERAL MANAGER | 160118 | 30488 | 37104 | 39566 | 15949 | 283225 |
| KEVIN HEDGPETH | ||||||
| DIRECTOR OF ACCTFIN | 107118 | 590 | 7339 | 27115 | 15949 | 158111 |
| PATRICK WILLIAMS | ||||||
| DIR OF ENGINEERING | 110720 | 606 | 9388 | 28004 | 15949 | 164667 |
| RANDY CARROLL | ||||||
| STAFF ASSISTANT | 99876 | 1514 | 14829 | 25479 | 15949 | 157647 |
| BRYCE NESTER | ||||||
| DIRENERGY SERVICES | 103142 | 1442 | 10818 | 26305 | 15949 | 157656 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | OTHER ADDITIONAL INFORMATION | Identifier |
| Return Reference | SCHEDULE J, PART III | ReturnReference |
| Explanation | COMPENSATION IS REVIEWED BY AN EXTERNAL ORGANIZATION AND COMPARED TO OTHER SIMILAR ORGANIZATIONS WITHIN THE ELECTRIC COOPERATIVE INDUSTRY. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | EMEPA IS A NOT-FOR-PROFIT MEMBER OWNED ORGANIZATION. BEFORE RECEIVING ELECTRIC SERVICE, EACH PERSON/BUSINESS MUST APPLY FOR SERVICE. SERVICE IS OPEN TO ALL PERSONS/BUSINESSES LOCATED WITHIN EMEPA'S CERTIFIED SERVICE TERRITORY. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | EMEPA HOLDS AN ANNUAL MEETING THE FIRST SATURDAY IN OCTOBER EACH YEAR. A NOMINATING COMMITTEE , COMPOSED OF MEMBERS, NOMINATES CANDIDATES ANNUALLY FOR ELECTION TO A THREE YEAR TERM. THOSE NOT ATTENDING IN PERSON MAY VOTE BY PROXY. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE DATA PROVIDED IN THE IRS FORM 990 IS REVIEWED BY WAYNE HENSON, GENERAL MANAGER AND KEVIN HEDGPETH, DIRECTOR OF ACCOUNTING. AFTER REVIEW, THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT A MONTHLY BOARD MEETING AND FILED WITH THE IRS. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | EMEPA PROVIDES A CONFLICT OF INTEREST CERTIFICATE AND DISCLOSURE FORM TO THE OFFICERS, DIRECTORS AND KEY EMPLOYEES WHO MUST SIGN THAT THEY HAVE READ IT AND THAT THEY DO NOT HAVE ANY CONFLICTS. EACH PERSON MUST AGREE TO NOTIFY THE ASSOCIATION OF ANY CONFLICT AS SOON AS IT IS DISCOVERED. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS REVIEWED BY AN EXTERNAL ORGANIZATION AND COMPARED TO OTHER SIMILAR ORGANIZATIONS WITHIN THE ELECTRIC COOPERATIVE INDUSTRY. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS REVIEWED BY AN EXTERNAL ORGANIZATION AND COMPARED TO OTHER SIMILAR ORGANIZATIONS WITHIN THE ELECTRIC COOPERATIVE INDUSTRY. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST IN OUR OFFICE. FINANCIAL STATEMENTS ARE ALSO AVAILABLE BY REQUEST AND ARE PRINTED ANNUALLY IN THE ANNUAL REPORT OF THE ASSOCIATION AND ARE GIVEN TO EACH MEMBER ATTENDING THE ANNUAL MEETING. |
| RECONCILIATION OF CHANGES - OTHER | FORM 990, PART XI, LINE 9 | REVENUE NETTED ON AUDIT -16,505 REVENUE NETTED ON AUDIT 16,395 |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | ACTUARIAL GAIN-PRBO 395,600 DECREASE IN MEMBERSHIPS 4,980 AMORTIZATION-PRIOR SERVICE 303,300 |