SOUTHWEST MISSISSIPPI ELECTRIC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHWEST MISSISSIPPI ELECTRIC (EIN 64-0244325)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-09
- IRS object ID
- 201421299349301487
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-09T12:09:47-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILSON & BIGGS PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| 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 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 640244325 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHWEST MISSISSIPPI ELECTRIC | BusinessNameLine1 |
| Business Name Line2 | POWER ASSOCIATION | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6014373611 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5 | AddressLine1 |
| City | LORMAN | City |
| State | MS | State |
| ZIP Code | 39096 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PERCY MCCAA | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6014373611 | PhoneNum |
| Signature | 2014-04-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGE M BIGGS JR | PreparerPersonNm |
| PTIN | P00912499 | PTIN |
| Phone | 6019572001 | PhoneNum |
| Preparation | 2014-05-09 | 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 | PERCY MCCAA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5 | AddressLine1 |
| City | LORMAN | City |
| State | MS | State |
| ZIP Code | 39096 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $58,048,751 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SOUTHWESTEPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | MEMBER OWNED ELECTRIC COOPERATIVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 100 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $53,865,186 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $56,191,837 | CYProgramServiceRevenueAmt |
| PY Investment Income | $148,401 | PYInvestmentIncomeAmt |
| CY Investment Income | $113,031 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,202,750 | PYOtherRevenueAmt |
| CY Other Revenue | $1,743,883 | CYOtherRevenueAmt |
| PY Total Revenue | $56,216,337 | PYTotalRevenueAmt |
| CY Total Revenue | $58,048,751 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $200,011 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $171,898 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $677,210 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $644,629 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $53,302,310 | PYOtherExpensesAmt |
| CY Other Expenses | $55,119,170 | CYOtherExpensesAmt |
| PY Total Expenses | $54,179,531 | PYTotalExpensesAmt |
| CY Total Expenses | $55,935,697 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,036,806 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,113,054 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,582,955 | TotalAssetsBOYAmt |
| Total Assets EOY | $98,776,360 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $54,544,501 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $54,144,670 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,038,454 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $44,631,690 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MEMBER OWNED ELECTRIC COOPERATIVE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | DISTRIBUTION OF ELECTRIC POWER TO MEMBERS. | Desc |
| 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 | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | 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 | false | 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 | 100 | 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 |
| Members And Shr Gross Income | $55,959,829 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,856,914 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | 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 | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | 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 | false | 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 | VIRGIL SCOTT | PersonNm |
| Phone | 8002878564 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 18671 HIGHWAY 61 SOUTH | AddressLine1 |
| City | LORMAN | City |
| State | MS | State |
| ZIP Code | 39090 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 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 |
|---|---|---|---|---|---|---|---|
| JAMES A VENTRESS | |||||||
| DIRECTOR | 5.00 | Yes (X) | $9,700 | $0 | $4,793 | ||
| BILLY K SMITH | |||||||
| VICE-PRESIDE | 5.00 | Yes (X) | $9,000 | $0 | $344 | Yes (X) | |
| CLAYTON R WOOLLEY | |||||||
| SECRETARY | 4.00 | Yes (X) | $7,800 | $0 | $344 | Yes (X) | |
| BURNELL NEWSON | |||||||
| DIRECTOR | 4.00 | Yes (X) | $7,500 | $0 | $165 | ||
| FRANK WILSON | |||||||
| DIRECTOR | 4.00 | Yes (X) | $7,200 | $0 | $444 | ||
| BETSY MOSBY | |||||||
| DIRECTOR | 4.00 | Yes (X) | $7,000 | $0 | $344 | ||
| JOHN BRADY | |||||||
| DIRECTOR | 3.00 | Yes (X) | $6,900 | $0 | $344 | ||
| JAMES P MULLINS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $6,600 | $0 | $733 | ||
| GREG KITCHENS | |||||||
| PRESIDENT | 3.00 | Yes (X) | $5,200 | $0 | $895 | Yes (X) | |
| PERCY MCCAA | |||||||
| GENERAL MANA | 40.00 | $156,362 | $0 | $158,754 | Yes (X) | ||
| VIRGIL SCOTT | |||||||
| ACCT/FINANCE | 40.00 | $78,499 | $0 | $31,690 | Yes (X) | ||
| KEVIN BONDS | |||||||
| ENGINEERING | 40.00 | $114,694 | $0 | $29,324 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $416,455 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $228,174 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | 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 |
|---|---|---|---|---|---|
| DELTA TREE SERVICE | |||||
| 103 STANTON PL | CLINTON | MS | 39056 | RIGHT OF WAY | $955,002 |
| WA KENDALL CO | |||||
| PO BOX 831 | LAWRENCEVILLE | GA | 30246 | CONSTRUCTION | $356,593 |
| KILLEN CONTRACTORS INC | |||||
| PO BOX 786 | BRANDON | MS | 39043 | CONSTRUCTION | $276,307 |
| SOUTHERN TREE | |||||
| PO BOX 711 | MEADVILLE | MS | 39653 | RIGHT OF WAY | $258,304 |
| PROGRESSIVE SOLUTIONS | |||||
| PO BOX 1130 | MARSHALL | AR | 72650 | CONSTRUCTION | $223,206 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|
| OPERATING REVENUES-MEMBER | $55,700,741 | $55,700,741 | |
| OPERATING REVENUES-NON-MEMBER | $491,096 | $491,096 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $56,191,837 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $113,031 | TotalRevenueColumnAmt |
| Exclusion | $113,031 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PATRONAGE CAPITAL | $1,741,211 | $1,741,211 |
| OTHER MEMBER INCOME | $2,672 | $2,672 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,743,883 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,048,751 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $57,444,624 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $604,127 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,898 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,611 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,018 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,845 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,608 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,819 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,200 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,682 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,937,617 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,870,709 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $39,735,404 |
| DISTRIBUTION - MAINTENANC | $5,152,681 |
| DISTRIBUTION - OPERATIONS | $2,989,360 |
| CONSUMER ACCOUNTS | $1,659,548 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,697 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,935,697 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $783,678 | BOYAmt |
| EOY | $853,756 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $582,222 | BOYAmt |
| EOY | $1,082,222 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,203,771 | BOYAmt |
| EOY | $4,485,182 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,029,627 | BOYAmt |
| EOY | $1,075,176 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,805,861 | BOYAmt |
| EOY | $2,958,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $99,200,197 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,037,768 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,580,316 | BOYAmt |
| EOY | $69,162,429 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,597,480 | BOYAmt |
| EOY | $19,159,529 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,582,955 | BOYAmt |
| EOY | $98,776,360 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,163,867 | BOYAmt |
| EOY | $7,678,792 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,020,409 | BOYAmt |
| EOY | $41,424,170 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,360,225 | BOYAmt |
| EOY | $5,041,708 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,544,501 | BOYAmt |
| EOY | $54,144,670 | 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 | $102,505 | BOYAmt |
| EOY | $102,675 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,935,949 | BOYAmt |
| EOY | $44,529,015 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,038,454 | BOYAmt |
| EOY | $44,631,690 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,582,955 | BOYAmt |
| EOY | $98,776,360 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,113,054 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,480,182 | 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 | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,200,197 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,037,768 | DepreciationAmt |
| Book Value | $69,162,429 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $69,162,429 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| PATRONAGE CAPITAL | $18,488,317 |
| DEFERRED CHARGES | $655,312 |
| INTEREST RECEIVABLE | $15,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $19,159,529 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | UNFUNDED DEFINED BENEFIT PLAN OBL. | Desc |
| Amt | $5,041,708 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,041,708 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $58,048,751 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $58,048,751 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $58,048,751 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $55,763,799 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $55,763,799 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $171,898 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $171,898 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $55,935,697 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 4, PART XII, LINE 4B | FormAndLineReferenceDesc |
| Explanation | PATRONAGE CAPITAL PAID TO MEMBERS-RETIREMENTS 171,898 | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| 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 | PERCY MCCAA | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $156,362 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $147,002 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $11,752 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $315,116 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART III | FormAndLineReferenceDesc |
| Explanation | PERCY MCCAA'S COMPENSATION INCLUDES 146227 REPRESENTING THE CHANGE IN ACTUARIAL VALUE RELATED TO HIS VESTED BENEFITS IN SWMEPA'S DEFINED BENEFIT ACCOUNT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 7A | BOARD IS ELECTED BY MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | MEMBERS RATIFY THE ACTIONS OF THE BOARD OF DIRECTORS AT THE ANNUAL MEETING EACH YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE GENERAL MANAGER AND ACCOUNTING/FINANCE DIRECTOR PRIOR TO FILING. A FULL COPY OF THE 990 IS PRESENTED TO THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY THE BOARD IS ASKED TO DISCLOSE INTERESTS THAT MIGHT GIVE RISE TO CONFLICTS. A FORM IS GIVEN TO EACH BOARD MEMBER TO FACILITATE THIS PROCESS AND DOCUMENT CONFLICTS, IF ANY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | APPROVED BY BOARD OF DIRECTORS ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| FORM 990, PART XI | PART IX , LINE 4- AMOUNTS ENTERED REPRESENT CAPITAL CREDITS ACTUALLY RETIRED IN 2013, NOT ALLOCATED. PART IX, SALARIES, BENEFITS, AND PAYROLL TAXES- THE ORGANIZATION IS REQUIRED TO FOLLOW REGULATED ACCOUNTING PROCEDURES PRECRIBED BY THE RURAL UTILITIES SERVICES. COMPENSATION IS ALLOCATED TO PLANT AND EXPENSES. COMPENSATION FOR OFFICERS AND HCE'S HAVE BEEN PRESENTED. ALL OTHER COMPENSATION HAS BEEN PRESENTED IN CATEGORIES WHERE IT WAS ALLOCATED UNDER THE ABOVE REGUATIONS. |
| FORM 990, PART XI, LINE 9 | PATRONAGE CAPITAL PAID TO MEMBERS-RETIREMENTS 171,898 |
| FORM 990, PART XI, LINE 9 | ACTUARIAL GAIN RECOGNIZED 1,119,457 AMORTIZATION OF ACTUARIAL LOSS 272,223 AMORTIZATION OF TRANSITION OBLIGATION 73,775 CAPITAL STOCK 170 CURTAILMENTS/SETTLEMENTS 410,084 DONATED CAPITAL 2,773 RETIREMENTS OF CAPITAL CREDITS 171,898 AMORTIZATION OF PRIOR SERVICE CREDIT 190,500 PRIOR SERVICE COSTS ARISING DURING PERIOD 207,800 ACTUARIAL LOSS RECOGNIZED 0 |