CULLMAN ELECTRIC COOPERATIVE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- CULLMAN ELECTRIC COOPERATIVE (EIN 63-0052772)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-05
- IRS object ID
- 201421259349300312
- Schema version
- 2013v3.0
- 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) |
|---|---|---|
| Return | 2014-05-05T08:49:41-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621114363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HENDERSON HUTCHERSON & MCCULLOUGH PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 MARKET STREET | AddressLine1 |
| City | CHATTANOOGA | City |
| State | TN | State |
| ZIP Code | 37402 | 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 | 630052772 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CULLMAN ELECTRIC COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CULL | BusinessNameControlTxt |
| Phone | 2567373200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1749 EVA ROAD NE | AddressLine1 |
| City | CULLMAN | City |
| State | AL | State |
| ZIP Code | 35055 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GRADY SMITH | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 2567373200 | PhoneNum |
| Signature | 2014-04-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JERRY SMITH CPA | PreparerPersonNm |
| PTIN | P00104258 | PTIN |
| Phone | 4237567771 | PhoneNum |
| Preparation | 2014-04-28 | 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 | GRADY W SMITH JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1168 | AddressLine1 |
| City | CULLMAN | City |
| State | AL | State |
| ZIP Code | 35056 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $110,101,180 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.CULLMANEC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | CULLMAN ELECTRIC COOPERATIVE'S MISSION IS TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 115 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $814,088 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $147,410 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $105,502,294 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $107,159,970 | CYProgramServiceRevenueAmt |
| PY Investment Income | $411,986 | PYInvestmentIncomeAmt |
| CY Investment Income | $316,551 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,734,283 | PYOtherRevenueAmt |
| CY Other Revenue | $2,624,659 | CYOtherRevenueAmt |
| PY Total Revenue | $108,648,563 | PYTotalRevenueAmt |
| CY Total Revenue | $110,101,180 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,218,073 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,048,563 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $96,965,080 | PYOtherExpensesAmt |
| CY Other Expenses | $97,509,557 | CYOtherExpensesAmt |
| PY Total Expenses | $103,183,153 | PYTotalExpensesAmt |
| CY Total Expenses | $104,558,120 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $5,465,410 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,543,060 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $174,780,854 | TotalAssetsBOYAmt |
| Total Assets EOY | $182,929,740 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $90,428,939 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $93,069,662 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $84,351,915 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $89,860,078 | NetAssetsOrFundBalancesEOYAmt |
| Mission | CULLMAN ELECTRIC COOPERATIVE'S MISSION IS TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS LOCATED IN FOUR NORTH ALABAMA COUNTIES WHILE ADHERING TO THE FOLLOWING VALUES: COMMITMENT, ACCOUNTABILITY, RELIABILITY AND EFFICIENCY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $104,558,120 | ExpenseAmt |
| Desc | TO PROVIDE ELECTRIC SERVICE AND RELATED SERVICES TO MEMBERS. | Desc |
| Total Program Service Expenses | $104,558,120 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 58 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 115 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $107,159,970 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,941,210 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | C JERRY WEATHERSBY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2567373200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1749 EVA ROAD NE | AddressLine1 |
| City | CULLMAN | City |
| State | AL | State |
| ZIP Code | 35055 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROBERT TIDWELL JR | |||||||
| CHAIRPERSON | 9.00 | Yes (X) | $15,550 | $0 | $0 | ||
| JAMES C FIELDS JR | |||||||
| VICE CHAIRPERSON | 1.90 | Yes (X) | $14,950 | $0 | $0 | ||
| LYNDA CARTER | |||||||
| SECRETARY | 9.20 | Yes (X) | $14,950 | $0 | $0 | ||
| CHAD ALEXANDER | |||||||
| TREASURER | 1.00 | Yes (X) | $14,950 | $0 | $0 | ||
| NEIL RAINWATER | |||||||
| TRUSTEE | 3.10 | Yes (X) | $14,950 | $0 | $0 | ||
| DARYL CALVERT | |||||||
| TRUSTEE | 1.90 | Yes (X) | $14,950 | $0 | $0 | ||
| LISA WEEKS | |||||||
| TRUSTEE | 1.90 | Yes (X) | $13,750 | $0 | $0 | ||
| SUE REYNOLDS | |||||||
| TRUSTEE | 3.60 | Yes (X) | $14,950 | $0 | $0 | ||
| DAVID HEMBREE | |||||||
| TRUSTEE | 5.70 | Yes (X) | $14,950 | $0 | $0 | ||
| GRADY W SMITH JR | |||||||
| PRESIDENT & CEO | 50.00 | $200,247 | $13,899 | $69,695 | Yes (X) | ||
| C JERRY WEATHERSBY | |||||||
| VP OF ACCOUNTING, FINANCE | 50.00 | $121,395 | $0 | $57,160 | Yes (X) | ||
| KYLE BAGGETT | |||||||
| VP OF ENGINEERING & OPERAT | 50.00 | $135,162 | $0 | $40,046 | Yes (X) | ||
| GAIL NEAL | |||||||
| VP HUMAN RESOURCES & ASSIS | 50.00 | $118,920 | $0 | $49,724 | Yes (X) | ||
| MELISSA CARTEE | |||||||
| VP MEMBER SERVICES | 50.00 | $107,548 | $0 | $31,033 | Yes (X) | ||
| WILLIAM S LINK | |||||||
| LINEMAN | 55.00 | $116,243 | $0 | $35,267 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $933,465 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $13,899 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $282,925 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DIVERSIFIED SERVICES INC | |||||
| 2940 HWY 31 NORTH | HARTSELLE | AL | 35640 | OVERHEAD CONTRACTOR | $752,464 |
| NEAREN CONSTRUCTION CO INC | |||||
| 116 2ND STREET SE | CULLMAN | AL | 35055 | BUILDING CONTRACTOR | $510,311 |
| NELSON TREE SERVICE INC | |||||
| 3300 OFFICE PARK DRIVE | DAYTON | OH | 45439 | RIGHT OF WAY CLEARING | $447,537 |
| GOSS ELECTRIC | |||||
| 137 WOODALL ROAD | DECATUR | AL | 35601 | SUBSTATION CONTRACTOR | $411,964 |
| ASPLUNDH TREE EXPERT CO | |||||
| P O BOX 75090 | CHARLOTTE | NC | 28275 | RIGHT OF WAY CLEARING | $284,714 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 12 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ELECTRIC SALES | Desc |
| Business | 221122 | BusinessCd |
| Total Revenue Column | $107,159,970 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,159,970 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $107,159,970 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $316,551 | TotalRevenueColumnAmt |
| Exclusion | $316,551 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,661,670 | RealAmt |
| Personal | $8,400 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,661,670 | RealAmt |
| Personal | $8,400 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,670,070 | TotalRevenueColumnAmt |
| Exclusion | $1,670,070 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| CONTRACT BILLINGS | 541519 | $814,088 | $814,088 | |
| PATRONAGE CAPITAL | 900099 | $140,501 | $140,501 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $954,589 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,101,180 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $107,300,471 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $814,088 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,986,621 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,644,052 | TotalAmt |
| Program Services | $4,644,052 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,404,511 | TotalAmt |
| Program Services | $2,404,511 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,430 | TotalAmt |
| Program Services | $60,430 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,802,974 | TotalAmt |
| Program Services | $1,802,974 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,061,063 | TotalAmt |
| Program Services | $3,061,063 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,817,298 | TotalAmt |
| Program Services | $5,817,298 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| UBIT | $40,740 | $40,740 |
| COST OF POWER | $77,131,208 | $77,131,208 |
| TAXES | $3,600,498 | $3,600,498 |
| DISTRIBUTION-MAINTENANC | $3,584,560 | $3,584,560 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,410,786 | TotalAmt |
| Program Services | $2,410,786 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,558,120 | TotalAmt |
| Program Services | $104,558,120 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,619,773 | BOYAmt |
| EOY | $2,031,523 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,520,025 | BOYAmt |
| EOY | $9,520,245 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,151,026 | BOYAmt |
| EOY | $13,643,921 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,096,094 | BOYAmt |
| EOY | $4,098,866 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,019,594 | BOYAmt |
| EOY | $956,702 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $308,697 | BOYAmt |
| EOY | $345,700 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $210,045,788 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $64,458,030 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,260,821 | BOYAmt |
| EOY | $145,587,758 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,372,247 | BOYAmt |
| EOY | $2,396,219 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,577 | BOYAmt |
| EOY | $4,348,806 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,780,854 | BOYAmt |
| EOY | $182,929,740 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,586,430 | BOYAmt |
| EOY | $17,622,740 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,052,108 | BOYAmt |
| EOY | $67,594,584 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,790,401 | BOYAmt |
| EOY | $7,852,338 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,428,939 | BOYAmt |
| EOY | $93,069,662 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,010 | BOYAmt |
| EOY | $201,085 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,150,905 | BOYAmt |
| EOY | $89,658,993 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,351,915 | BOYAmt |
| EOY | $89,860,078 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,780,854 | BOYAmt |
| EOY | $182,929,740 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,543,060 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$34,897 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,011,436 | OtherCostOrOtherBasisAmt |
| Book Value | $1,011,436 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,625,679 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,157,722 | DepreciationAmt |
| Book Value | $5,467,957 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,008,842 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,128,750 | DepreciationAmt |
| Book Value | $1,880,092 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $194,399,831 | OtherCostOrOtherBasisAmt |
| Depreciation | $57,171,558 | DepreciationAmt |
| Book Value | $137,228,273 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $145,587,758 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| MEMBER DEPOSITS | $2,504,287 |
| ADVANCE FOR CONSERVATION LOANS | $4,098,865 |
| POST RETIREMENT HEALTH BENEFITS | $1,249,186 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,852,338 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $110,101,180 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $110,101,180 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $110,101,180 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $104,558,120 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $104,558,120 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $104,558,120 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EFFECTIVE JANUARY 1, 2009, THE COOPERATIVE IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF ASC TOPIC 740, INCOME TAXES (PREVIOUSLY FASB NO. 109). THE ADOPTION OF FASB ASC 740 DID NOT HAVE A MATERIAL IMPACT ON THE COOPERATIVE'S FINANCIAL STATEMENTS. THE COOPERATIVE HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS, THE COOPERATIVE'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2010 THROUGH JUNE 30, 2012. THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2013. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GRADY W SMITH JR | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $200,247 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $13,899 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $66,153 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $3,542 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $269,942 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $13,899 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATED RURAL ELECTRIC INSURANCE CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $218,580 | TransactionAmt |
| Transaction | PROPERTY AND LIABILITY INSURANCE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS ELECT THE BOARD OF TRUSTEES |
| FORM 990, PART VI, SECTION B, LINE 11 | AFTER THE FORM 990 WAS PREPARED BY THE INDEPENDENT AUDITORS, THE VICE PRESIDENT OF ACCOUNTING, FINANCE AND CONTROL PERFORMED THE INITIAL REVIEW. THE COOPERATIVE'S PRESIDENT AND CEO REVIEWED THE REPORT. A COPY WAS PROVIDED TO THE COOPERATIVE'S LEGAL COUNSEL. THE COOPERATIVE'S GOVERNING BOARD WAS PROVIDED A COPY OF THE REPORT AND REVIEWED THE REPORT AT A REGULAR BOARD MEETING. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE IS PROVIDED ANNUALLY TO ALL TRUSTEES, APPLICABLE MANAGEMENT TEAM MEMBERS AND SELECTED EMPLOYEES TO BE RETURNED TO THE PRESIDENT AND CEO OR EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF TRUSTEES EVALUATES THE PERFORMANCE OF THE PRESIDENT/CEO ANNUALLY. DURING THIS TIME COMPENSATION IS REVIEWED AND THE BOARD, ACTING AS THE COMPENSATION COMMITTEE, MAKES THEIR RECOMMENDATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | CULLMAN ELECTRIC COOPERATIVE'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST THROUGH THE OFFICE OF THE VICE PRESIDENT OF ACCOUNTING, FINANCE AND CONTROL. |
| FORM 990, PART XI, LINE 9: | POST-RETIREMENT BENEFITS ADJUSTMENT -34,972. CHANGE IN MEMBERSHIPS 75. |
| FORM 990, PART XII, LINE 2C: | AUDIT OVERSIGHT PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERATION ROUND-UP OF CULLMAN AND WINSTON COUNTIES | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1168 | AddressLine1 |
| City | CULLMAN | City |
| State | AL | State |
| ZIP Code | 350561168 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631284255 | EIN |
| Primary Activities | EDUCATIONAL ASSISTANCE | PrimaryActivitiesTxt |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)3 | ExemptCodeSectionTxt |
| Public Charity Status | 9 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |