LOUISIANA RURAL ELECTRIC ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: LOUISIANA RURAL ELECTRIC ASSOCIATION INC (EIN 72-1471114)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-01-07
IRS object ID: 201440139349302389
Schema version: 2012v2.3
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-07T13:38:12-06:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRISCOE BURKE & GRIGSBY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	4120 EAST 51ST STREET SUITE 100	AddressLine1
City	TULSA	City
State	OK	State
ZIP Code	741353633	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	721471114	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	LOUISIANA RURAL ELECTRIC	BusinessNameLine1
Business Name Line2	ASSOCIATION INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	LOUI	NameControl
Phone	3378965384	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 90866	AddressLine1
City	LAFAYETTE	City
State	LA	State
ZIP Code	705095384	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	J U GAJAN	Name
Title	CEO	Title
Phone	3378965384	Phone
Date Signed	2013-12-20	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SEAN B DUNAHAY CPA	Name
Phone	9187498337	Phone
Date Prepared	2013-12-20	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	281241	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2000	YearFormation
State Legal Domicile	LA	StateLegalDomicile
Activity Or Mission Description	REGULATORY & LEGISLATIVE SUPPORT, EDUCATION & SAFETY SUPPORT	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	130315	ContributionsGrantsPriorYear
Contributions Grants Current Year	130315	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	150000	ProgramServiceRevenuePriorYear
Program Service Revenue CY	150000	ProgramServiceRevenueCY
Investment Income Prior Year	380	InvestmentIncomePriorYear
Investment Income Current Year	926	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	280695	TotalRevenuePriorYear
Total Revenue Current Year	281241	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	12900	SalariesEtcPriorYear
Salaries Etc Current Year	12450	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	240660	OtherExpensePriorYear
Other Expenses Current Year	389935	OtherExpensesCurrentYear
Total Expenses Prior Year	253560	TotalExpensesPriorYear
Total Expenses Current Year	402385	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	27135	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-121144	RevenuesLessExpensesCY
Total Assets BOY	512474	TotalAssetsBOY
Total Assets EOY	460269	TotalAssetsEOY
Total Liabilities BOY	21338	TotalLiabilitiesBOY
Total Liabilities EOY	90277	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	491136	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	369992	NetAssetsOrFundBalancesEOY
Mission Description	REGULATORY & LEGISLATIVE SUPPORT, EDUCATION & SAFETY SUPPORT	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDED REGULATORY & LEGISTLATIVE SUPPORT TO MEMBER RURAL ELECTRIC COOPERATIVES. PROVIDED SAFETY AND OTHER INDUSTRY EDUCATION TO MEMBERS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	true	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	SLEMCO	NamePerson
Telephone Number	3378965384	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	3420 NE EVANGELINE THRUWAY	AddressLine1
City	LAFAYETTE	City
State	LA	State
ZIP Code	70507	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (7 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
WILLIAM HUVAL
PRESIDENT	1.00	X	2250	0	0
BILL COCKERHAM
VICE-PRES	1.00	X	2100	0	0
DAVID COLE
DIRECTOR	1.00	X	2100	0	0
HOWARD HARDIE
TREASURER	1.00	X	2100	0	0
GARY SOILEAU
DIRECTOR	1.00	X	1950	0	0
MERLIN YOUNG
ALTERNATE	1.00	X	1800	0	0
DAVE AYMOND
DIRECTOR	1.00	X	150	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	12450	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	130315	AllOtherContributions
Total Contributions	130315	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	MEMBERSHIP DUES	Description
Total Revenue Column	150000	TotalRevenueColumn
Related Or Exempt Function Income	150000	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	150000	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	926	TotalRevenueColumn
Exclusion	$926	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	281241	TotalRevenueColumn
Related Or Exempt Function Income	150000	RelatedOrExemptFunctionIncome
Exclusion	$926	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	12450	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	17808	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	1784	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	10500	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	39846	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
TRAINING	199426
DUES & SUBSCRIPTIONS	40510
OUTSIDE SERVICES - SLEMCO	32243
CONTRIBUTIONS	18834

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	28984	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	402385	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	511131	BOY
EOY	458926	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1343	BOY
EOY	1343	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	512474	BOY
EOY	460269	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	21338	BOY
EOY	90277	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	21338	BOY
EOY	90277	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	491136	BOY
EOY	369992	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	491136	BOY
EOY	369992	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	512474	BOY
EOY	460269	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-121144	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	5984	PoliticalExpenditures
Form1120 Pol Filed	true	Form1120PolFiled

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Tot Revenue Etc Audited Fincl Stmt	281241	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	281241	RevenueSubtotal
Total Revenue Per Form990	281241	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	402385	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	402385	ExpensesSubtotal
Total Expenses Per Form990	402385	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 WAS PRESENTED FOR APPROVAL BY DIRECTORS.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE ORGANIZATION REVIEWS IT POLICY AT THE BEGINNING OF EVERY BOARD MEETING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.