2014-03-13T17:14:40-05:00 2013-06-30 WILSON & BIGGS PLLC PO BOX 930 RIDGELAND MS 39158 990 2012-07-01 640150802 EAST MISSISSIPPI ELECTRIC POWER ASSOCIATION EAST 6015818600 2211 A STREET MERIDIAN MS 39301 WAYNE HENSON 6015818600 2014-02-27 true GEORGE M BIGGS JR 6019572001 2014-02-27 2012 2015-11-30 17:44:51Z WAYNE HENSON 2211 A STREET MERIDIAN MS 39301 79752373 false X WWW.EMEPA.COM X 1938 MS 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. 10 10 186 16505 0 74315084 79030244 272144 213673 603500 456018 75190728 79699935 0 0 9372226 10032082 0 0 64463019 67605644 73835245 77637726 1355483 2062209 143768128 148078931 62907596 65068980 80860532 83009951 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. false false THE ASSOCIATION DELIVERED ELECTRIC SERVICE TO OVER 36000 MEMBERS. false false false false false false false false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 43 0 true 186 true true true false false false false 80206925 1739996 false X 10 10 false false false false true true false true true false false true true true true false false true true false X KEVIN HEDGPETH 6015818600 2211 A STREET MERIDIAN MS 39301 DAVID SORRELS 3.30 X X 12029 0 14075 MIKE FULLER 2.90 X 11772 0 15375 LINDSEY KEENE 6.10 X 11143 0 7898 JERRY WEBB 2.30 X 10935 0 15375 BILLY WILLIAMS 2.60 X 10885 0 15375 CHESTER WILLIS 2.40 X X 10871 0 7120 GLORIA WELCH 3.50 X X 9998 0 0 BILLY CLAY 2.30 X X 9410 0 15375 LARRY PACE 4.20 X 8364 0 988 CHES BREWER 1.30 X 8235 0 15375 WAYNE HENSON 40.00 X 227710 0 55515 KEVIN HEDGPETH 40.00 X 115047 0 43064 PATRICK WILLIAMS 40.00 X 120714 0 43953 RANDY CARROLL 40.00 X 116219 0 41428 BRYCE NESTER 40.00 X 115402 0 42254 SHERRY WALLACE 40.00 X 103966 0 39856 CHARLES WHITE 40.00 X 102616 0 39856 1005316 412882 7 false true false 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 5 OPERATING REVENUES 77895825 77895825 POLE RENTAL 1134419 1134419 79030244 213673 213673 20400 52438 -32038 -32038 -32038 NAVY PRIVATIZATION CONTRACT 292790 292790 PATRONAGE CAPITAL 178761 178761 BILLING SERVICE FOR WATER 900099 16505 16505 488056 79699935 78335338 16505 1348092 636993 6061005 1385619 1507556 440909 120514 29815 192644 1796856 6960040 COST OF POWER 51281604 DISTRIBUTIONS - MAINTENAN 2811126 DISTRIBUTION - OPERATIONS 1190096 ADMINISTRATIVE & GENERAL 1035734 2187215 77637726 0 0 0 9722552 8838395 5049589 5647543 1258392 1296633 1183519 1189352 202702963 81013346 121595879 121689617 4340315 3783374 617882 5634017 143768128 148078931 8458881 8191038 41598324 43855898 12850391 13022044 62907596 65068980 X 367675 362695 80492857 82647256 80860532 83009951 143768128 148078931 2062209 87210 X false true X false false 202702963 81013346 121689617 121689617 POST RETIREMENT BENEFIT LIABILITY 6535600 DEFERRED CREDITS 3760852 CUSTOMER DEPOSITS 1725081 DEFERRED COMPENSATION LIABILITY 1000511 13022044 79683430 79683430 16505 16505 79699935 77621331 77621331 16395 16395 77637726 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 X X X false false false WAYNE HENSON 160118 30488 37104 39566 15949 283225 KEVIN HEDGPETH 107118 590 7339 27115 15949 158111 PATRICK WILLIAMS 110720 606 9388 28004 15949 164667 RANDY CARROLL 99876 1514 14829 25479 15949 157647 BRYCE NESTER 103142 1442 10818 26305 15949 157656 OTHER ADDITIONAL INFORMATION SCHEDULE J, PART III COMPENSATION IS REVIEWED BY AN EXTERNAL ORGANIZATION AND COMPARED TO OTHER SIMILAR ORGANIZATIONS WITHIN THE ELECTRIC COOPERATIVE INDUSTRY. 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