JOE WHEELER ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- JOE WHEELER ELECTRIC MEMBERSHIP CORPORATION (EIN 63-0224987)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2014-11-03
- IRS object ID
- 201433079349301278
- 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 | 2014-11-03T13:06:21-06:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 631035228 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jackson Thornton & Co PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 96 | AddressLine1 |
| City | Montgomery | City |
| State | AL | State |
| ZIP Code | 361010096 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 630224987 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Joe Wheeler Electric Membership Corporation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JOEW | BusinessNameControlTxt |
| Phone | 2565522300 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460 | AddressLine1 |
| City | Trinity | City |
| State | AL | State |
| ZIP Code | 35673 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | George B Kitchens | PersonNm |
| Person Title | CEO/General Manager | PersonTitleTxt |
| Phone | 2565522300 | PhoneNum |
| Signature | 2014-10-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK COOPER | PreparerPersonNm |
| PTIN | P00856177 | PTIN |
| Phone | 3348347660 | PhoneNum |
| Preparation | 2014-10-22 | 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 | George B Kitchens | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 460 | AddressLine1 |
| City | Trinity | City |
| State | AL | State |
| ZIP Code | 35673 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $148,684,815 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.jwemc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Activity Or Mission | To provide electric utility service to the cooperative's members. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 104 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $351,838 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $23,321 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $141,364,711 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $146,916,118 | CYProgramServiceRevenueAmt |
| PY Investment Income | $76,593 | PYInvestmentIncomeAmt |
| CY Investment Income | $71,819 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,683,962 | PYOtherRevenueAmt |
| CY Other Revenue | $1,696,878 | CYOtherRevenueAmt |
| PY Total Revenue | $143,125,266 | PYTotalRevenueAmt |
| CY Total Revenue | $148,684,815 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $32,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $32,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,035,616 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,981,295 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $606,969 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $655,994 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $137,544,573 | PYOtherExpensesAmt |
| CY Other Expenses | $145,273,877 | CYOtherExpensesAmt |
| PY Total Expenses | $143,219,658 | PYTotalExpensesAmt |
| CY Total Expenses | $148,943,666 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$94,392 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$258,851 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $193,199,361 | TotalAssetsBOYAmt |
| Total Assets EOY | $197,851,939 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $113,799,881 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $115,071,989 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $79,399,480 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $82,779,950 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Joe Wheeler EMC is committed to providing efficient, reliable utility services that enhance the lives and businesses and exceed the expectations of members and customers in Lawrence and Morgan Counties and surrounding communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Utilizing approximately 4,208 miles of distribution lines, Joe Wheeler Electric Membership Corporation provided 1,652,046,764 kilowatt-hours of electric energy to its cooperative members located in North Alabama. | Desc |
| 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 36 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 104 | 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 | $146,143,968 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,195,807 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | 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 | Yes (1) | 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 | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Patrick Holmes | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2565522345 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25700 Alabama Hwy 24 | AddressLine1 |
| City | Trinity | City |
| State | AL | State |
| ZIP Code | 35673 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Ray Long | |||||||
| Director/President | 5.00 | Yes (X) | Yes (X) | $11,041 | $0 | $0 | |
| Milton Taylor | |||||||
| Director/Vice President | 6.00 | Yes (X) | Yes (X) | $10,441 | $0 | $0 | |
| Ricky Knouff | |||||||
| Director/Secretary/Treasurer | 6.00 | Yes (X) | Yes (X) | $11,341 | $0 | $0 | |
| Jimmie Halbrooks | |||||||
| Director | 6.00 | Yes (X) | $11,041 | $0 | $0 | ||
| Wayne Anderton | |||||||
| Director | 6.00 | Yes (X) | $11,817 | $0 | $0 | ||
| Andrew McCay | |||||||
| Director | 5.00 | Yes (X) | $11,844 | $0 | $0 | ||
| Charles Segars | |||||||
| Director | 5.00 | Yes (X) | $10,310 | $0 | $0 | ||
| Charles Teague | |||||||
| Director | 5.00 | Yes (X) | $11,033 | $0 | $0 | ||
| Shirley Livingston | |||||||
| Director | 7.00 | Yes (X) | $10,741 | $0 | $0 | ||
| Linda Owens | |||||||
| Director | 7.00 | Yes (X) | $6,105 | $0 | $0 | ||
| George B Kitchens | |||||||
| CEO/General Manager | 55.00 | Yes (X) | $217,346 | $0 | $118,286 | ||
| Patrick D Holmes | |||||||
| Chief Financial Officer | 50.00 | Yes (X) | $134,990 | $0 | $62,500 | ||
| Jeffery S Britnell | |||||||
| Manager of Engineering | 55.00 | $144,536 | $0 | $96,497 | Yes (X) | ||
| Jeffrey B Holt | |||||||
| Operations Manager | 55.00 | $120,901 | $0 | $101,204 | Yes (X) | ||
| Johnny Kirby | |||||||
| Lead Lineman | 53.00 | $114,286 | $0 | $45,505 | Yes (X) | ||
| Kenneth W Hanvy | |||||||
| Lead Lineman | 52.00 | $110,057 | $0 | $51,122 | Yes (X) | ||
| Benjamin T Gregg | |||||||
| Journeyman Lineman | 55.00 | $109,100 | $0 | $32,351 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,056,930 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $507,465 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 11 | 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 | |||||
| 2910 Highway 31 North | Hartselle | AL | 35640 | Line Construction | $935,112 |
| Goss Electric Co Inc | |||||
| 137 Woodall Road | Decatur | AL | 35601 | Engineering/Construction | $695,462 |
| Jackson Line Clearing | |||||
| PO Box 769 | Bowdon | GA | 30108 | Right of Way Clearing | $680,028 |
| Southeastern Data Coop Inc | |||||
| 100 Ashford Center North Suite 500 | Atlanta | GA | 30338 | Computer Service Provider | $638,530 |
| Asplundh Tree Expert Company | |||||
| PO Box 532729 | Atlanta | GA | 30353 | Right of Way Clearing | $614,338 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Sales of Electricity | 221000 | $146,193,747 | $146,193,747 |
| Patronage Dividends | 221000 | $722,371 | $722,371 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $146,916,118 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $71,819 | TotalRevenueColumnAmt |
| Exclusion | $71,819 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $3,534 | RealAmt |
| Personal | $1,345,040 | 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 | $3,534 | RealAmt |
| Personal | $1,345,040 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,348,574 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,534 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,345,040 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Billing and Collection | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $348,304 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $348,304 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $348,304 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $148,684,815 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $146,916,118 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $351,838 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,416,859 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,500 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,981,295 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,994 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,460,051 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,669,587 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of Power | $113,188,047 |
| Distribution-Maintenanc | $8,626,373 |
| Consumer Accounts Exp | $4,394,932 |
| Taxes | $3,693,790 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,241,097 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $148,943,666 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,541,961 | BOYAmt |
| EOY | $2,915,206 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,500,000 | BOYAmt |
| EOY | $14,300,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,988,021 | BOYAmt |
| EOY | $15,988,358 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,014,791 | BOYAmt |
| EOY | $6,093,939 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $888,806 | BOYAmt |
| EOY | $980,830 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,032,427 | BOYAmt |
| EOY | $8,054,316 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $200,442,332 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $71,733,037 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,900,867 | BOYAmt |
| EOY | $128,709,295 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,658,521 | BOYAmt |
| EOY | $14,891,572 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,673,967 | BOYAmt |
| EOY | $5,918,423 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,199,361 | BOYAmt |
| EOY | $197,851,939 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,996,720 | BOYAmt |
| EOY | $25,142,979 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,444,139 | BOYAmt |
| EOY | $74,739,349 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,359,022 | BOYAmt |
| EOY | $15,189,661 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,799,881 | BOYAmt |
| EOY | $115,071,989 | 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 | $0 | BOYAmt |
| EOY | $0 | 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 | $79,399,480 | BOYAmt |
| EOY | $82,779,950 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,399,480 | BOYAmt |
| EOY | $82,779,950 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,199,361 | BOYAmt |
| EOY | $197,851,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$258,851 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,639,321 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $1,109,079 | OtherCostOrOtherBasisAmt |
| Book Value | $1,109,079 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,366,849 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,078,149 | DepreciationAmt |
| Book Value | $2,288,700 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $194,966,404 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,654,888 | DepreciationAmt |
| Book Value | $125,311,516 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $128,709,295 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investment in Wheeler Basin Natural Gas Co., Inc. | Desc |
| Book Value | $14,891,572 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $14,891,572 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Customer Deposits | $3,248,461 |
| TVA Advances | $5,159,894 |
| Postretirement Benefit Liability | $6,781,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $15,189,661 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Income taxes - JWEMC is exempt from income taxes under Internal Revenue Code Section 501(c)(12). WBNG is subject to federal and state income taxes. Management evaluated the Corporation's tax positions and concluded that the Corporation had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the Corporation is no longer subject to income tax examinations by the federal, state, or local tax authorities for years before 2010. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| J. R. Knouff Scholarships - Ten students receive a $2,000 scholarship to be used at the school of their choice. This scholarship is for high school seniors or first-year college students. | 10 | $20,000 |
| Youth Tour - This is an all expense paid, three day trip to Montgomery for high school juniors. Following an application process, if chosen, he/she will also receive a $500 scholarship. | 25 | $12,500 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The scholarship awards are transferred directly to the student's educational institution where the student must meet certain grade qualifications in order to receive the amounts that were awarded to him or her. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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 (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| George B Kitchens | ||||||||||||||
| CEO/General Manager | $214,574 | $0 | $0 | $0 | $2,772 | $0 | $96,026 | $0 | $22,260 | $0 | $335,632 | $0 | $0 | $0 |
| Patrick D Holmes | ||||||||||||||
| Chief Financial Officer | $134,648 | $0 | $0 | $0 | $342 | $0 | $53,284 | $0 | $9,216 | $0 | $197,490 | $0 | $0 | $0 |
| Jeffery S Britnell | ||||||||||||||
| Manager of Engineering | $143,962 | $0 | $0 | $0 | $574 | $0 | $75,424 | $0 | $21,073 | $0 | $241,033 | $0 | $0 | $0 |
| Jeffrey B Holt | ||||||||||||||
| Operations Manager | $120,060 | $0 | $0 | $0 | $841 | $0 | $80,503 | $0 | $20,701 | $0 | $222,105 | $0 | $0 | $0 |
| Johnny Kirby | ||||||||||||||
| Lead Lineman | $113,791 | $0 | $0 | $0 | $495 | $0 | $37,074 | $0 | $8,431 | $0 | $159,791 | $0 | $0 | $0 |
| Kenneth W Hanvy | ||||||||||||||
| Lead Lineman | $109,297 | $0 | $0 | $0 | $760 | $0 | $30,985 | $0 | $20,137 | $0 | $161,179 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Joe Wheeler Electric Membership Corporation is a not-for-profit membership organization whose members have identical voting rights and are assigned margins in accordance with the corporation's bylaws. |
| Form 990, Part VI, Section A, line 7a | Joe Wheeler EMC's Board of Directors is comprised of ten directors that are elected by the membership of the cooperative at a scheduled annual meeting each year. Each board member serves a three year term. Nine of the board members represent a certain district within the territory served by the cooperative. One board member is elected at large. The terms are staggered in order for the cooperative to only have three or four directors up for election in any one year. |
| Form 990, Part VI, Section A, line 7b | The membership must approve decisions that involve substantial transfers of cooperative assets, amendments to the cooperative's bylaws, as well as other decisions requiring approval of the membership by law, the articles of incorporation, and/or the cooperative's bylaws. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is reviewed extensively by the CFO and the CEO/General Manager before the return is filed. A member of the accounting firm who assisted in the preparation of the Form 990 attended a board meeting and presented the Form 990 to the directors before it was filed. Each director was given a copy of the return to review as it was being discussed by the tax preparer. |
| Form 990, Part VI, Section B, line 12c | Each board member and key employee is required to fill out a conflict of interest certificate each year at the reorganization meeting stating his/her compliance. It is the General Manager's responsibility to provide assistance to the board to assure compliance with the conflict of interest policy. It is the responsibility of the board to review compliance with this policy and to counsel with any board member or employee, as the situation may require. |
| Form 990, Part VI, Section B, line 15 | Joe Wheeler EMC has a salary administration policy for management employees that clearly establishes the yearly procedures that must be followed in order to establish compensation for the cooperative's employees. |
| Form 990, Part VI, Section C, line 19 | We will issue a copy of our bylaws upon request. We will allow our policies to be viewed upon request. We mail to each member of the cooperative a copy of our annual report each year which includes a full copy of our entire audit report for that current fiscal year. |
| Form 990, Part IX, Line 4 | The instructions to the 2013 Form 990 indicate that organizations exempt under Section 501(c)(12) should report "patronage dividends paid" to their members in Part IX, Line 4 of the Form 990. Joe Wheeler Electric Membership Corporation has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. Joe Wheeler Electric Membership Corporation assigns the net margins to its members each year. Therefore, the amount listed in Part IX, Line 4 represents the net margins assigned to the members for the fiscal year ended June 30, 2014. |
| Form 990, Part XI, line 9: | Utility tax refund assigned directly to members 171,412. Amortization of unrecognized transition obligation 140,228. Amortization of unrecognized actuarial loss 87,535. Patronage allocation - margins assigned/allocated to members 2,981,295. Income of subsidiary - equity method 258,851. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wheeler Basin Natural Gas Company Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3960 County Road 434 | AddressLine1 |
| City | Moulton | City |
| State | AL | State |
| ZIP Code | 35650 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 631161116 | EIN |
| Primary Activities | Natural Gas Distributor | PrimaryActivitiesTxt |
| Legal Domicile State | AL | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $1,870,451 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $12,053,600 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Wheeler Basin Natural Gas Company Inc | ||
| A | $3,534 | Joint Cost Study |
| Wheeler Basin Natural Gas Company Inc | ||
| N | $28,363 | Joint Cost Study |
| Wheeler Basin Natural Gas Company Inc | ||
| O | $48,170 | Joint Cost Study |
| Wheeler Basin Natural Gas Company Inc | ||
| Q | $282,408 | Actual Related Costs |
| Wheeler Basin Natural Gas Company Inc | ||
| R | $3,089,662 | Revenue Collected and Remitted |
| Wheeler Basin Natural Gas Company Inc | ||
| S | $258,851 | Cash Transfer |
| Wheeler Basin Natural Gas Company Inc | ||
| S | $25,800 | Return of Capital |