NORTH CENTRAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- NORTH CENTRAL ELECTRIC COOPERATIVE INC (EIN 34-4316639)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-14
- IRS object ID
- 201433189349306723
- 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 | 2014-11-14T14:19:15-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 300353925 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAUDILL & ASSOCIATES | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 751 | AddressLine1 |
| City | SOUTH SHORE | City |
| State | KY | State |
| ZIP Code | 41175 | 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 | 344316639 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH CENTRAL ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 4406472133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 350 STUMP PIKE ROAD | AddressLine1 |
| City | ATTICA | City |
| State | OH | State |
| ZIP Code | 44807 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM A DYE | PersonNm |
| Person Title | DIRECTOR OF FINANCE AND ACCOUNTING | PersonTitleTxt |
| Phone | 4406472133 | PhoneNum |
| Signature | 2014-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GREGORY CAUDILL CPA | PreparerPersonNm |
| PTIN | P00618257 | PTIN |
| Phone | 6065472543 | PhoneNum |
| Preparation | 2014-11-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| 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 | WILLIAM A DYE | PrincipalOfficerNm |
| Gross Receipts | $26,171,922 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NCELEC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE ELECTRICITY AND RELATED SERVICES TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 41 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $28,642,968 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,127,097 | CYProgramServiceRevenueAmt |
| PY Investment Income | $44,427 | PYInvestmentIncomeAmt |
| CY Investment Income | $44,825 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $28,687,395 | PYTotalRevenueAmt |
| CY Total Revenue | $26,171,922 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $27,373,590 | PYOtherExpensesAmt |
| CY Other Expenses | $24,591,873 | CYOtherExpensesAmt |
| PY Total Expenses | $27,373,590 | PYTotalExpensesAmt |
| CY Total Expenses | $24,591,873 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,313,805 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,580,049 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $56,733,898 | TotalAssetsBOYAmt |
| Total Assets EOY | $59,855,122 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $32,980,602 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $35,179,119 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,753,296 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $24,676,003 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE ELECTRICITY AND RELATED SERVICES TO MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE ELECTRICITY AND RELATED SERVICES TO MEMBERS. | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 41 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $24,561,362 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,610,560 | 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 | 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 | WILLIAM A DYE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4406472133 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 22898 WEST ROAD | AddressLine1 |
| City | WELLINGTON | City |
| State | OH | State |
| ZIP Code | 44090 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| KEVIN BISHOP | ||||||
| TRUSTEE | 5.00 | Yes (X) | $6,180 | $0 | $0 | |
| RODNEY P SNAVELY | ||||||
| TREASURER | 5.00 | Yes (X) | $5,600 | $0 | $0 | |
| DONALD L WILSON | ||||||
| TRUSTEE | 5.00 | Yes (X) | $5,550 | $0 | $0 | |
| DONALD E STRAUSBAUGH | ||||||
| TRUSTEE | 5.00 | Yes (X) | $5,800 | $0 | $0 | |
| RONALD P FRISCH | ||||||
| TRUSTEE | 5.00 | Yes (X) | $5,500 | $0 | $0 | |
| RICHARD L REICHERT | ||||||
| TRUSTEE | 5.00 | Yes (X) | $6,800 | $0 | $0 | |
| DUANE E FRANKART | ||||||
| PRESIDENT | 5.00 | Yes (X) | $8,400 | $0 | $0 | |
| EILEEN M GABEL | ||||||
| SECRETARY | 5.00 | Yes (X) | $7,150 | $0 | $0 | |
| DENNIS W SCHINDLER | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | $9,750 | $0 | $0 | |
| WILLIAM DYE | ||||||
| DIRECTOR OF FINANCE AND ACCOUNTING | 40.00 | $37,658 | $0 | $1,783 | Yes (X) | |
| MARKUS I BRYANT | ||||||
| GENERAL MANAGER | 40.00 | $88,779 | $0 | $18,511 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $187,167 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,294 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUCKEYE BORING & EXCAVATION | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5688 SR 231 | AddressLine1 |
| City | SYCAMORE | City |
| State | OH | State |
| ZIP Code | 44882 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation | $115,810 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ELECTRIC REVENUE | 221000 | $25,295,793 | $25,295,793 |
| PATRONAGE CAPITAL CREDITS | 221000 | $734,431 | $734,431 |
| POLE RENTALS | 221000 | $96,873 | $96,873 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,127,097 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $44,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $44,825 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,171,922 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,171,922 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,427,543 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,828,563 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $16,533,601 |
| DISTRIBUTION - OPERATIO | $2,041,833 |
| ADMINISTRATIVE AND GENE | $1,395,166 |
| STATE EXCISE TAXES | $865,884 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,283 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,591,873 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,486 | BOYAmt |
| EOY | $333,707 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,026,700 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,528,184 | BOYAmt |
| EOY | $2,223,349 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,945 | BOYAmt |
| EOY | $7,412 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $681,238 | BOYAmt |
| EOY | $684,389 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,102 | BOYAmt |
| EOY | $1,557,150 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $61,639,374 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,776,288 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,204,767 | BOYAmt |
| EOY | $43,863,086 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,889,176 | BOYAmt |
| EOY | $10,159,329 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,733,898 | BOYAmt |
| EOY | $59,855,122 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,594,317 | BOYAmt |
| EOY | $3,215,487 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,417,811 | BOYAmt |
| EOY | $30,862,211 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $968,474 | BOYAmt |
| EOY | $1,101,421 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,980,602 | BOYAmt |
| EOY | $35,179,119 | 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 | $81,170 | BOYAmt |
| EOY | $81,090 | 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 | $23,672,126 | BOYAmt |
| EOY | $24,594,913 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,753,296 | BOYAmt |
| EOY | $24,676,003 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,733,898 | BOYAmt |
| EOY | $59,855,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,580,049 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$657,343 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $61,639,374 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $17,776,288 | DepreciationAmt |
| Book Value | $43,863,086 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $43,863,086 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (9 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NATIONAL RURAL UTILITIES COOPERATIVE | $643,654 | C |
| BUCKEYE POWER, INC | $1,191,765 | C |
| BUCKEYE POWER, PAT CAPITAL | $7,664,044 | C |
| NRUCFC | $158,873 | C |
| RESCO | $189,009 | C |
| FEDERATED RURAL ELECTRIC INS CORP | $82,361 | C |
| HEARTLAND | $127,457 | C |
| COBANK | $66,234 | C |
| ALL OTHERS | $35,932 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $10,159,329 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS - CONSUMER ADVANCES | $27,171 |
| ACCRUED POST RETIREMENT PLAN | $171,505 |
| ACCRUED SICK LEAVE BENEFIT PLAN | $641,250 |
| CONSUMER DEPOSITS | $261,495 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,101,421 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $26,171,922 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $26,171,922 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $26,171,922 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $24,591,873 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $24,591,873 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $24,591,873 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | THE ORGANIZATION HAS VOTING MEMBERS. |
| Form 990, Part VI, Section A, line 7a | THE ORGANIZATION HAS MEMBERS WHO HAVE THE POWER TO ELECT THE MEMBERS OF THE GOVERNING BODY. |
| Form 990, Part VI, Section A, line 7b | ONLY A MEMBERSHIP VOTE CAN CHANGE THE CODE OF REGULATIONS AND BYLAWS. |
| Form 990, Part VI, Section B, line 11 | THE EXAMINATION AND DISCUSSION OF EACH YEAR'S FORM 990 IS PLACED ON THE AGENDA OF THE REGULAR MONTHLY BOARD MEETING. THE 990 IS THOROUGHLY REVIEWED AT THAT MEETING. NECESSARY CHANGES - IF ANY ARE APPROVED BY THE BOARD. |
| Form 990, Part VI, Section B, line 12c | TRUSTEES ARE REQUIRED ANNUALLY TO DISCLOSE ALL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. EACH TRUSTEE COMPLETES AND SIGNS A QUESTIONNAIRE ADDRESSING CONFLICTS OF INTERESTS AND BUSINESS RELATIONSHIPS. |
| Form 990, Part VI, Section B, line 15 | EMPLOYEE COMPENSATION LEVELS ARE REVIEWED ANNUALLY USING INDUSTRY SURVEY DATA. |
| Form 990, Part VI, Section C, line 19 | UP TO THE PRESENT, THE RECORDS WERE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, LINE 11 | MARKUS I. BRYANT SALARY IS ALLOCATED AMONG TWO ELECTRIC COOPERATIVES (LORAIN-MEDINA RURAL ELECTRIC-EIN #34-0365430)IN THE AMOUNT OF TAXABLE WAGES OF $144,754 AND OTHER BENEFITS OF $30,202 AND NORTH CENTRAL ELECTRIC (EIN #34-4316639) IN THE AMOUNT OF TAXABLE WAGES OF $88,719 AND OTHER BENEFITS IN THE AMOUNT OF $18,511. LORAIN-MEDINA RURAL ELECTRIC AND NORTH CENTRAL ELECTRIC ARE NOT RELATED ENTITIES AND SHARE SERVICES OF THE GENERAL MANAGER MARKUS I. BRYANT AND WILLIAM A. DYE, DIRECTOR OF FINANCE. FORM 990, PART VII, LINE 10 WILLIAM A. DYE SALARY IS ALLOCATED AMONG TWO ELECTRIC COOPERATIVES (LORAIN-MEDINA RURAL ELECTRIC-EIN #34-0365430)IN THE AMOUNT OF TAXABLE WAGES OF $$61,444 AND OTHER BENEFITS OF $2,909 AND NORTH CENTRAL ELECTRIC (EIN #34-4316639) IN THE AMOUNT OF TAXABLE WAGES OF $37,658 AND OTHER BENEFITS IN THE AMOUNT OF $1,783. LORAIN-MEDINA RURAL ELECTRIC AND NORTH CENTRAL ELECTRIC ARE NOT RELATED ENTITIES AND SHARE SERVICES OF THE GENERAL MANAGER MARKUS I. BRYANT AND WILLIAM A. DYE, DIRECTOR OF FINANCE. |
| Form 990, Part XI, line 9: | RETIREMENT OF CAPITAL CREDIT -717,078. MEMBERSHIP TERMINATIONS -80. INCREASE IN OTHER EQUITIES 59,815. |
| Form 990, Part XII, Line 2c: | THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF INDEPENDENT ACCOUNTANTS. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATED ENERGY SERVICES COOPERATIVE INC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 475 | AddressLine1 |
| City | ATTICA | City |
| State | OH | State |
| ZIP Code | 44807 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 341851918 | EIN |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Ownership | 0.50000 | OwnershipPct |
| 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 | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | 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 |