UMATILLA ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- UMATILLA ELECTRIC COOPERATIVE ASSOCIATION (EIN 93-0300375)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201433219349304463
- 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 | 2014-11-17T09:29:23-08:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Blodgett Mickelsen & Naef PS | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8203 W Quinault Ave Ste 800 | AddressLine1 |
| City | Kennewick | City |
| State | WA | State |
| ZIP Code | 99336 | 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 | 930300375 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | UMATILLA ELECTRIC COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | UMAT | BusinessNameControlTxt |
| Phone | 8004522273 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 W ELM STREET PO BOX 1148 | AddressLine1 |
| City | HERMISTON | City |
| State | OR | State |
| ZIP Code | 97838 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | M STEVEN ELDRIGE | PersonNm |
| Person Title | GENERAL MANAGER/CEO | PersonTitleTxt |
| Signature | 2014-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Brent Mickelsen | PreparerPersonNm |
| PTIN | P00304222 | PTIN |
| Phone | 5097350379 | PhoneNum |
| 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 | M Steven Eldrige | PrincipalOfficerNm |
| Gross Receipts | $63,295,814 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.umatillaelectric.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | UMATILLA ELECTRIC COOPERATIVE IS A MEMBER-OWNED ELECTRIC UTILITY THAT SELLS ENERGY AND OTHER SERVICES TO IMPROVE THE QUALITY OF LIFE IN ITS SERVICE COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 91 | TotalEmployeeCnt |
| Total Gross UBI | $51,024 | TotalGrossUBIAmt |
| CY Contributions Grants | $300,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $54,686,017 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $61,632,833 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,159,866 | PYInvestmentIncomeAmt |
| CY Investment Income | $742,943 | CYInvestmentIncomeAmt |
| PY Other Revenue | $350,234 | PYOtherRevenueAmt |
| CY Other Revenue | $525,190 | CYOtherRevenueAmt |
| PY Total Revenue | $56,196,117 | PYTotalRevenueAmt |
| CY Total Revenue | $63,200,966 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $403,059 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $116,563 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,897,404 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,487,533 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,505,157 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,784,775 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $42,105,951 | PYOtherExpensesAmt |
| CY Other Expenses | $51,645,613 | CYOtherExpensesAmt |
| PY Total Expenses | $54,911,571 | PYTotalExpensesAmt |
| CY Total Expenses | $62,034,484 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,284,546 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,166,482 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $111,664,583 | TotalAssetsBOYAmt |
| Total Assets EOY | $123,203,739 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $58,860,746 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $66,329,885 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,803,837 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $56,873,854 | NetAssetsOrFundBalancesEOYAmt |
| Mission | UMATILLA ELECTRIC COOPERATIVE IS A MEMBER-OWNED ELECTRIC UTILITY THAT SELLS ENERGY AND OTHER SERVICES TO IMPROVE THE QUALITY OF LIFE IN ITS SERVICE COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | DISTRIBUTION OF POWER TO RURAL ELECTRIC UTILITY CUSTOMERS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (true) | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| 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 | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 146 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 91 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Members And Shr Gross Income | $63,457,886 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,109,122 | OtherSourcesGrossIncomeAmt |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (true) | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | M STEVEN ELDRIGE | PersonNm |
| Phone | 8004522273 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 W Elm Street | AddressLine1 |
| City | HERMISTON | City |
| State | OR | State |
| ZIP Code | 97838 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| ROSE ETTA ANSOTEGUI | ||||||||
| Director | 22.00 | 0.00 | Yes (X) | $15,875 | $0 | $0 | ||
| Lee E Docken | ||||||||
| Director | 7.00 | 0.00 | Yes (X) | $25,422 | $0 | $0 | ||
| W Bryan Wolfe | ||||||||
| Vice President | 17.00 | 0.00 | Yes (X) | $28,724 | $0 | $0 | Yes (X) | |
| JOHN A OTIS | ||||||||
| Director | 6.00 | 0.00 | Yes (X) | $26,547 | $0 | $0 | ||
| Glenn L Rohde | ||||||||
| Director | 8.00 | 0.00 | Yes (X) | $26,152 | $0 | $0 | ||
| Robert H MacPherson | ||||||||
| Sec/Treasurer | 9.00 | 0.00 | Yes (X) | $17,327 | $0 | $0 | Yes (X) | |
| Jeff Wenholz | ||||||||
| President | 12.00 | 0.00 | Yes (X) | $24,862 | $0 | $0 | Yes (X) | |
| M Steven Eldrige | ||||||||
| General Manager | 60.00 | 0.00 | $460,863 | $0 | $114,525 | Yes (X) | ||
| ALICE S BEAUCHAMP | ||||||||
| MGR OF INFO TECH | 55.00 | 0.00 | $151,076 | $0 | $55,866 | Yes (X) | ||
| CINDY M FINLAYSON | ||||||||
| DIRECTOR OF ECON | 60.00 | 0.00 | $147,090 | $0 | $52,357 | Yes (X) | ||
| STEVEN L FERRARO | ||||||||
| MGR OF OPERATION | 52.00 | 0.00 | $144,936 | $0 | $52,461 | Yes (X) | ||
| TIMOTHY T MILLS | ||||||||
| LINE FOREMAN | 49.00 | 0.00 | $137,223 | $0 | $39,371 | Yes (X) | ||
| JIM H LANDS | ||||||||
| SERVICEMAN | 48.00 | 0.00 | $134,625 | $0 | $49,194 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,340,722 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $363,774 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | 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 |
|---|---|---|---|---|---|
| POTELCO INC | |||||
| 14130 STEWART ROAD | SUMNER | WA | 98390 | PLANT CONSTRUCTION | $1,191,879 |
| MAGNUM POWER LLC | |||||
| PO BOX 2 | LA CENTER | WA | 98629 | PLANT CONSTRUCTION | $537,469 |
| TRIAXIS ENGINEERING INC | |||||
| 1600 SW WESTERN BLVD STE 100 | CORVALLIS | OR | 97333 | ENGINEERING | $576,963 |
| POWERLINERS INC | |||||
| PO BOX 1119 | RIDGEFIELD | WA | 98462 | TREE TRIMMING | $844,556 |
| BAILEY HEAVY EQUIPMENT REPAIR INC | |||||
| PO BOX 490 | HEPPNER | OR | 97836 | MECHANIC | $241,224 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $300,000 | GovernmentGrantsAmt |
| Total Contributions | $300,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| Pole rent | 531390 | $28,777 | $28,777 | |
| Sale of electricity | 221000 | $61,604,056 | $61,604,056 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $61,632,833 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $736,727 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $736,727 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $163,223 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,848 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $68,375 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,770 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $51,024 | UnrelatedBusinessRevenueAmt |
| Exclusion | $14,581 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,216 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,216 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,216 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,216 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other - net | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $456,815 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $456,815 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $456,815 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,200,966 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $62,806,584 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $51,024 | UnrelatedBusinessRevenueAmt |
| Exclusion | $43,358 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,563 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,487,533 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $740,297 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,044,478 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,536 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,547 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,222,319 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,647,434 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of power | $37,076,135 |
| Distribution | $5,015,777 |
| Administrative and general | $4,310,475 |
| Consumer accounts | $1,449,933 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$3,346,543 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,034,484 | 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 | $10,636,088 | BOYAmt |
| EOY | $3,919,319 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,987 | BOYAmt |
| EOY | $51,036 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,642,900 | BOYAmt |
| EOY | $9,927,490 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,231,912 | BOYAmt |
| EOY | $2,941,629 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,523,483 | BOYAmt |
| EOY | $1,751,812 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,603 | BOYAmt |
| EOY | $3,014,483 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $145,354,870 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $53,948,148 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,629,450 | BOYAmt |
| EOY | $91,406,722 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,538,094 | BOYAmt |
| EOY | $3,049,283 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,718,824 | BOYAmt |
| EOY | $6,542,709 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,242 | BOYAmt |
| EOY | $599,256 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,664,583 | BOYAmt |
| EOY | $123,203,739 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,517,963 | BOYAmt |
| EOY | $8,795,757 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $500,000 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,756,461 | BOYAmt |
| EOY | $55,268,575 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,086,322 | BOYAmt |
| EOY | $2,265,553 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,860,746 | BOYAmt |
| EOY | $66,329,885 | 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 | $49,420 | BOYAmt |
| EOY | $49,465 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,245,310 | BOYAmt |
| EOY | $12,237,742 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,509,107 | BOYAmt |
| EOY | $44,586,647 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,803,837 | BOYAmt |
| EOY | $56,873,854 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,664,583 | BOYAmt |
| EOY | $123,203,739 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,166,482 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $511,189 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,392,346 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $6,000 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $6,000 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $6,000 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (true) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OREGON ACRE | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1750 LIBERTY ST SE | AddressLine1 |
| City | SALEM | City |
| State | OR | State |
| ZIP Code | 97302 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470861601 | EIN |
| Paid Internal Funds | $6,000 | PaidInternalFundsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,168,920 | OtherCostOrOtherBasisAmt |
| Book Value | $1,168,920 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $554,655 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $8,437,075 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,226,572 | DepreciationAmt |
| Book Value | $4,765,158 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,432,374 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,906,014 | DepreciationAmt |
| Book Value | $4,526,360 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $122,761,846 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,815,562 | DepreciationAmt |
| Book Value | $80,946,284 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $91,406,722 | TotalBookValueLandBuildingsAmt |
| Total Book Value Program Rltd | $6,542,709 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Customers' advance for construction | $778,603 |
| Post retirement and deferred comp obliga | $1,486,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,265,553 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $63,712,155 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $511,189 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $511,189 | RevenueNotReportedAmt |
| Revenue Subtotal | $63,200,966 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $63,200,966 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $57,546,951 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $57,546,951 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,487,533 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,487,533 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $62,034,484 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | THE COOPERATIVE DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | 2013 ALLOCATION OF MARGINS $4487533 |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (7 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| AMERICAN CANCER SOCIETY | ||||||||
| 7325 W DESCHUTES AVE | KENNEWICK | WA | 99336 | 131788491 | 3 | $7,000 | $0 | GENERAL SUPPORT |
| CITY OF BOARDMAN | ||||||||
| PO BOX 229 | BOARDMAN | OR | 97818 | 936002127 | $10,000 | $0 | STOREFRONT FACADE IMPROVEMENT | |
| EASTERN OREGON MISSION | ||||||||
| 500 HARPER ROAD | HERMISTON | OR | 97838 | 943055593 | 3 | $35,000 | $0 | GENERAL SUPPORT |
| FARM CITY PRO RODEO | ||||||||
| 495 E MAIN ST | HERMISTON | OR | 97838 | 931017956 | 4 | $7,500 | $0 | GENERAL SUPPORT |
| FARMERS ENDING HUNGER | ||||||||
| PO BOX 7361 | SALEM | OR | 97303 | 800505305 | 3 | $35,000 | $0 | GENERAL SUPPORT |
| HERMISTON SCHOOL DISTRICT | ||||||||
| 502 W STANDARD AVENUE | HERMISTON | OR | 97838 | 936002733 | $14,563 | $0 | DONATION FOR NEW SPORTS COMPLEX | |
| OREGON TRAIL LIBRARY DISTRICT | ||||||||
| PO BOX 107 | BOARDMAN | OR | 97818 | 931095572 | $7,500 | $0 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 3 | TotalOtherOrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| ALICE S BEAUCHAMP | ||||||
| MGR OF INFO TECH | $130,463 | $20,000 | $613 | $34,988 | $20,878 | $206,942 |
| CINDY M FINLAYSON | ||||||
| DIRECTOR OF ECON | $126,095 | $20,000 | $995 | $42,066 | $10,291 | $199,447 |
| JIM H LANDS | ||||||
| SERVICEMAN | $133,737 | $888 | $37,280 | $11,914 | $183,819 | |
| M Steven Eldrige | ||||||
| General Manager | $361,346 | $92,000 | $7,517 | $92,689 | $21,836 | $575,388 |
| STEVEN L FERRARO | ||||||
| MGR OF OPERATION | $133,737 | $10,000 | $1,199 | $32,939 | $19,522 | $197,397 |
| TIMOTHY T MILLS | ||||||
| LINE FOREMAN | $136,976 | $247 | $27,446 | $11,925 | $176,594 | |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | THE ORGANIZATION IS A COOPERATIVE FORMED TO PROVIDE ELECTRIC SERVICE TO ITS MEMBERS. THE MEMBERS ELECT THE GOVERNING BODY AND APPROVE CHANGES IN THE BY-LAWS. MEMBERS RECEIVE THE COOPERATIVE'S MARGINS THROUGH THE APPROVAL OF RETIREMENT OF PATRONAGE CAPITAL. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | THERE IS ONE CLASS OF MEMBERSHIP FOR ALL MEMBERS. A MEMBER IS ENTITLED TO ONE VOTE TO ELECT THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | MEMBERS VOTE TO APPROVE CHANGES IN THE BYLAWS AND TO ELECT THE BOARD OF DIRECTORS. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO SUBMISSION. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | EACH OFFICIAL MUST ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM. FORMS ARE REVIEWED AND MONITORED BY THE FULL BOARD. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The board annually reviews and approves any changes in the general manager's salary. Compensation surveys and studies are used in the deliberation and decision process. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | The General Manager/CEO and Department Managers review and approve any changes in the other officer and key employees salaries. Compensation surveys and studies are used in the deliberation and decision process. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | BY-LAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST TO THE MEMBERSHIP AT THE COOPERATIVE'S HEADQUARTERS. THE ANNUAL FINANCIAL STATEMENTS ARE PUBLISHED IN THE RURALITE PUBLICATION. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | 2013 ALLOCATION OF MARGINS = $4487533 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | AMORTIZATION OF POST RETIREMENT BENEFIT GAIN = -$8900 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | dECREASE IN MEMBERSHIPS' EQUITY-ACTUARIAL LOSS = -$130100 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | INCREASE IN MEMBERSHIP & OTHER EQUITY = $131477 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | RETIREMENT OF CAPITAL CREDITS = -$2087664 |
| PART I, LINE 14 AND PART IX LINE 4 - BENEFITS PAID TO OR FOR MEMBERS | THE IRS INSTRUCTIONS CLARIFY THAT PATRONAGE DIVIDENDS PAID BY 501(C)(12) ORGANIZATIONS SHOULD BE REPORTED IN THE STATEMENT OF FUNCTIONAL EXPENSES ON LINE 4. THE COOPERATIVE HAS ALLOCATED 100% OF ITS 2013 MARGINS TOTALING $4,487,533 AS PATRONAGE DIVIDENDS TO ITS MEMBERS AND REPORTED THIS AMOUNT ON LINE 4. THE COOPERATIVE'S ACCOUNTING SYSTEM FOLLOWS GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) WHICH DO NOT REPORT PATRONAGE DIVIDENDS AS AN EXPENSE; AS SUCH, THE 2013 MARGINS ARE ALSO RECORDED AS A RECONCILING ITEM ON SCHEDULE D PART XIII OF THE FORM 990. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EASTERN OREGON HOLDING COMPANY LLC | ||||||||||||
| PO BOX 848 | HERMISTON | OR | 97838 | 931320684 | TELECOM | OR | RURAL SERVICES | Unrelated | $36,844 | $4,930,438 | false | false |
| northeast OREGON NOW LLC | ||||||||||||
| 750 W ELM ST | HERMISTON | OR | 97838 | 352459905 | COMMUNICATION | OR | RURAL SERVICES | Unrelated | -$33,026 | $21,438 | false | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RURAL SERVICES COMPANY | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 750 W ELM AVE | AddressLine1 |
| City | HERMISTON | City |
| State | OR | State |
| ZIP Code | 97838 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 912173565 | EIN |
| Primary Activities | INVESTMENT/BROADBAND | PrimaryActivitiesTxt |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C CORP | EntityTypeTxt |
| Share Of Total Income | -$30,054 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $4,771,577 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| EASTERN OREGON HOLDING COMPANY LLC | |
| a | $127,488 |
| EASTERN OREGON HOLDING COMPANY LLC | |
| d | $3,650,547 |
| RURAL SERVICES COMPANY | |
| a | $48,184 |
| RURAL SERVICES COMPANY | |
| d | $880,074 |