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      <OtherRevenueMisc>
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      <OtherRevenueMisc>
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      <Advertising>
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        <Total>851152</Total>
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        <Total>226090</Total>
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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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        <Depreciation>655201</Depreciation>
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        <BookValue>204650</BookValue>
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      <OtherLiabilities>
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      <WrittenPolicyReTAndEExpenses>true</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
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        <Title>EXECUTIVE VP</Title>
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        <DeferredCompFilingOrg>45252</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>6953</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>184223</TotalCompensationFilingOrg>
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        <NamePerson>RONALD STEWART</NamePerson>
        <Title>SVP CO-OP SERVICES</Title>
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        <DeferredCompFilingOrg>45092</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>12701</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>175008</TotalCompensationFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>DAVID PARKER</NamePerson>
        <Title>SVP ECON DEVEL</Title>
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        <DeferredCompFilingOrg>44309</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>15836</NontaxableBenefitsFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>MICHAEL WELTZHEIMER</NamePerson>
        <Title>VP SAFETY&amp;LOSS CNTL</Title>
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        <DeferredCompFilingOrg>39596</DeferredCompFilingOrg>
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        <NameOfInterestedPerson>
          <NamePerson>EPA'S OF MS- WORKERS COMP GROUP</NamePerson>
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        <DescriptionOfTransaction>LOSS CONTROL</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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          <NamePerson>EPA'S OF MS-WORKERS COMP GROUP</NamePerson>
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        <DescriptionOfTransaction>EXPENSE SHARING</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE L PART V</ReturnReference>
        <Explanation>EXPLANATION OF TRANSACTIONS IN PART IV THE ELECTRIC POWER ASSOCIATIONS OF MISSISSIPPI WORKERS COMPENSATION GROUP IS A SELFFUNDED WORKERS COMPENSATION GROUP PROVIDING WORKERS COMPENSATION BENEFITS FOR MEMBERS OF THE ELECTRIC POWER ASSOCIATION OF MISSISSIPPI THE ASSOCIATION HAS NO BENEFICIAL INTEREST IN THE GROUP THE GROUP IS REGULATED BY THE STATE OF MISSISSIPPI THE GROUP IS A MISSISSIPPI NONSTOCK CORPORATION THE GROUP REIMBURSES THE ASSOCIATION FOR THE USE OF ITS EMPLOYEES AND FACILITIES THE GROUP ALSO FUNDS THE SAFETY AND LOSS CONTROL PROGRAM THE ASSOCIATION PROVIDES FOR ITS MEMBERS AS PART OF ITS EXEMPT PURPOSE THE GROUP LOANED THE ASSOCIATION FUNDS IN A PRIOR YEAR THAT WERE USED BY THE ASSOCIATION TO REFINANCE ITS BUILDING MORTGAGE</Explanation>
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        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>TO PROMOTE THE INTERESTS OF MISSISSIPPI ELECTRIC POWER ASSOCIATIONS AND THEIR CONSUMERS, TO STIMULATE ECONOMIC DEVELOPMENT IN RURAL AREAS OF THE STATE AND TO EDUCATE ON JOB SAFETY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>ECONOMIC DEVELOPMENT FOR RURAL AREAS IN MISSISSIPPI.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>YES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>YES</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>A COPY OF THE 990 WILL BE PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. ALSO, THE EXECUTUVE VICE PRESIDENT AND PREPARING CPA REVIEW THE FORM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY, ALL INTERESTED PERSONS SHALL SIGN A STATEMENT IN WHICH SUCH INTERESTED PERSON DISCLOSES ALL FINANCIAL INTERESTS AS DEFINED IN ARTICLE II OF THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.</Explanation>
      </GeneralExplanation>
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          <BusinessNameLine1>EPA'S OF MS- GROUP BENEFITS TRUST</BusinessNameLine1>
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          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
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        <ControlledOrg>false</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>EPA'S OF MS- FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
        </AddressUS>
        <EIN>203033260</EIN>
        <PrimaryActivities>PUBLIC CHA</PrimaryActivities>
        <LegalDomicileState>MS</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>EPA'S OF MS- CREDIT UNIION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
        </AddressUS>
        <EIN>640477204</EIN>
        <PrimaryActivities>CREDIT UN.</PrimaryActivities>
        <LegalDomicileState>MS</LegalDomicileState>
        <ExemptCodeSection>501C14</ExemptCodeSection>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>false</ControlledOrg>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>EPA'S OF MS - ACRE BOARD</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
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          <BusinessNameLine1>EPA'S OF MS - STATE PAC BOARD</BusinessNameLine1>
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          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
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        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
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        <AddressUS>
          <AddressLine1>PO BOX 3300</AddressLine1>
          <City>RIDGELAND</City>
          <State>MS</State>
          <ZIPCode>39158</ZIPCode>
        </AddressUS>
        <EIN>640815018</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>MS</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C CORP</TypeOfEntity>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>