2014-05-09T12:09:47-05:00 2013-12-31 WILSON & BIGGS PLLC PO BOX 930 RIDGELAND MS 39158 990 2013-01-01 640244325 SOUTHWEST MISSISSIPPI ELECTRIC POWER ASSOCIATION SOUT 6014373611 PO BOX 5 LORMAN MS 39096 PERCY MCCAA GENERAL MANAGER 6014373611 2014-04-29 true GEORGE M BIGGS JR P00912499 6019572001 2014-05-09 2013 2015-11-30 17:44:51Z PERCY MCCAA PO BOX 5 LORMAN MS 39096 58048751 false X WWW.SOUTHWESTEPA.COM X 1937 MS MEMBER OWNED ELECTRIC COOPERATIVE. 9 9 100 0 0 53865186 56191837 148401 113031 2202750 1743883 56216337 58048751 0 200011 171898 677210 644629 0 0 53302310 55119170 54179531 55935697 2036806 2113054 95582955 98776360 54544501 54144670 41038454 44631690 MEMBER OWNED ELECTRIC COOPERATIVE. false false DISTRIBUTION OF ELECTRIC POWER TO MEMBERS. false false false false false false false false false true false false true 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 19 0 true 100 true false false false false false 55959829 1856914 false X 9 9 false false false false false true true true true false false true true true true true true true false false X VIRGIL SCOTT 8002878564 18671 HIGHWAY 61 SOUTH LORMAN MS 39090 JAMES A VENTRESS DIRECTOR 5.00 X 9700 0 4793 BILLY K SMITH VICE-PRESIDE 5.00 X X 9000 0 344 CLAYTON R WOOLLEY SECRETARY 4.00 X X 7800 0 344 BURNELL NEWSON DIRECTOR 4.00 X 7500 0 165 FRANK WILSON DIRECTOR 4.00 X 7200 0 444 BETSY MOSBY DIRECTOR 4.00 X 7000 0 344 JOHN BRADY DIRECTOR 3.00 X 6900 0 344 JAMES P MULLINS DIRECTOR 3.00 X 6600 0 733 GREG KITCHENS PRESIDENT 3.00 X X 5200 0 895 PERCY MCCAA GENERAL MANA 40.00 X 156362 0 158754 VIRGIL SCOTT ACCT/FINANCE 40.00 X 78499 0 31690 KEVIN BONDS ENGINEERING 40.00 X 114694 0 29324 416455 228174 2 false true false DELTA TREE SERVICE 103 STANTON PL CLINTON MS 39056 RIGHT OF WAY 955002 WA KENDALL CO PO BOX 831 LAWRENCEVILLE GA 30246 CONSTRUCTION 356593 KILLEN CONTRACTORS INC PO BOX 786 BRANDON MS 39043 CONSTRUCTION 276307 SOUTHERN TREE PO BOX 711 MEADVILLE MS 39653 RIGHT OF WAY 258304 PROGRESSIVE SOLUTIONS PO BOX 1130 MARSHALL AR 72650 CONSTRUCTION 223206 5 OPERATING REVENUES-MEMBER 55700741 55700741 OPERATING REVENUES-NON-MEMBER 491096 491096 56191837 113031 113031 PATRONAGE CAPITAL 1741211 1741211 OTHER MEMBER INCOME 2672 2672 1743883 58048751 57444624 604127 171898 500611 144018 27845 24608 12819 98200 83682 1937617 2870709 COST OF POWER 39735404 DISTRIBUTION - MAINTENANC 5152681 DISTRIBUTION - OPERATIONS 2989360 CONSUMER ACCOUNTS 1659548 526697 55935697 0 0 0 783678 853756 582222 1082222 4203771 4485182 1029627 1075176 2805861 2958066 99200197 30037768 68580316 69162429 17597480 19159529 95582955 98776360 7163867 7678792 41020409 41424170 6360225 5041708 54544501 54144670 X 102505 102675 40935949 44529015 41038454 44631690 95582955 98776360 X 2113054 1480182 X false true X true true true 99200197 30037768 69162429 69162429 PATRONAGE CAPITAL 18488317 DEFERRED CHARGES 655312 INTEREST RECEIVABLE 15900 19159529 UNFUNDED DEFINED BENEFIT PLAN OBL. 5041708 5041708 58048751 58048751 58048751 55763799 55763799 171898 171898 55935697 SCHEDULE D, PAGE 4, PART XII, LINE 4B PATRONAGE CAPITAL PAID TO MEMBERS-RETIREMENTS 171,898 X false false false PERCY MCCAA GENERAL MANAGER 156362 147002 11752 315116 SCHEDULE J, PART III PERCY MCCAA'S COMPENSATION INCLUDES 146227 REPRESENTING THE CHANGE IN ACTUARIAL VALUE RELATED TO HIS VESTED BENEFITS IN SWMEPA'S DEFINED BENEFIT ACCOUNT. 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