BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION (EIN 63-0023263)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-05-27
IRS object ID: 201441479349300219
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
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-05-27T13:22:49-05:00	ReturnTs
Tax Period End	2013-12-31	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	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	630023263	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Black Warrior Electric Membership Corporation	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	BLAC	BusinessNameControlTxt
Phone	3342890845	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 779	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Daryl L Jones	PersonNm
Person Title	Manager	PersonTitleTxt
Phone	3342890845	PhoneNum
Signature	2014-05-12	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	2014-05-07	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	Daryl L Jones	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 779	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$42,058,984	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.blackwarrioremc.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1938	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	To provide electric service to cooperative members in west-central Alabama.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	66	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	$42,167,262	PYProgramServiceRevenueAmt
CY Program Service Revenue	$41,655,294	CYProgramServiceRevenueAmt
PY Investment Income	$31,906	PYInvestmentIncomeAmt
CY Investment Income	$30,780	CYInvestmentIncomeAmt
PY Other Revenue	$343,439	PYOtherRevenueAmt
CY Other Revenue	$372,910	CYOtherRevenueAmt
PY Total Revenue	$42,542,607	PYTotalRevenueAmt
CY Total Revenue	$42,058,984	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$4,033,581	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,991,221	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$326,586	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$324,580	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$38,182,440	PYOtherExpensesAmt
CY Other Expenses	$39,743,183	CYOtherExpensesAmt
PY Total Expenses	$42,542,607	PYTotalExpensesAmt
CY Total Expenses	$42,058,984	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$72,725,205	TotalAssetsBOYAmt
Total Assets EOY	$75,211,419	TotalAssetsEOYAmt
Total Liabilities BOY	$8,104,425	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$8,365,639	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$64,620,780	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$66,845,780	NetAssetsOrFundBalancesEOYAmt
Mission	The aim of Black Warrior Electric Membership Corporation is to make electric energy available to its members at the lowest cost consistent with sound economy and good management.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	Utilizing 6,686 miles of electric distribution lines, Black Warrior Electric Membership Corporation provided 395,476,842 Kilowatt Hours of electric energy to approximately 24,582 residential, commercial, and industrial members in West-Central 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	0	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	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	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	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	66	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
Members And Shr Gross Income	$41,624,903	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$61,171	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	Yes (1)	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	Daryl Jones	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	3342890845	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1410 HWY 43 South	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Terry Barr
Trustee-President	2.00	Yes (X)	$5,100	$0	$0
Arthur R Taylor Jr
Trustee-Vice President	2.00	Yes (X)	$5,100	$0	$0
Christine Calhoun
Trustee-Secretary	2.00	Yes (X)	$4,675	$0	$0
William Rankin
Trustee	2.00	Yes (X)	$5,100	$0	$0
Max F Larkin III
Trustee	2.00	Yes (X)	$4,675	$0	$0
Randy Hollingsworth
Trustee	2.00	Yes (X)	$3,825	$0	$0
Irvin Eatman
Trustee	2.00	Yes (X)	$4,675	$0	$0
John E Lanier
Trustee	2.00	Yes (X)	$5,293	$0	$0
Andrew Wright
Trustee	2.00	Yes (X)	$3,400	$0	$0
Daryl L Jones
Manager	40.00		$139,478	$0	$34,688	Yes (X)
Dawn G Quarles
Office Manager	40.00		$83,555	$0	$25,016	Yes (X)
Frank Adams
District Manager	40.00		$102,458	$0	$26,044		Yes (X)
William Oglesby
District Manager	40.00		$101,514	$0	$32,770		Yes (X)
Phillip Tyson
Lineman	50.00		$102,158	$0	$23,698		Yes (X)
Willie Glass
District Manager	40.00		$100,436	$0	$31,266		Yes (X)
Emmett Solomon
District Manager	40.00		$102,130	$0	$29,529		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$773,572	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$203,011	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	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
John P Utsey Jr Contractor
PO Box 457	Butler	AL	36904	Right of Way Services	$2,236,090
Harper Electric Construction Company In
PO Box 698	Andalusia	AL	36420	Line Contractor	$614,646
Stewart Engineering Inc
PO Box 2233	Anniston	AL	36202	Engineering	$233,518
Eaves Construction Co Inc
5925 County Road 19	Demopolis	AL	36732	Construction	$121,373
C C & R Construction
5546 Womack Road	Gilbertown	AL	36908	Construction	$101,046

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Sales of electricity	221000	$41,624,903	$41,624,903
Patronage allocations	221000	$30,391	$30,391

Field	Value	IRS element (for citing)
Total Program Service Revenue	$41,655,294	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,780	TotalRevenueColumnAmt
Exclusion	$30,780	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$372,910	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Personal	$0	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$372,910	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$372,910	TotalRevenueColumnAmt
Exclusion	$372,910	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,058,984	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,655,294	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$403,690	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,991,221	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$324,580	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,149,987	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
Cost of Power	$25,723,761
Distribution - maintena	$4,468,784
Admin & Gen Expense	$3,065,409
Distribution - operatio	$1,322,272

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,012,970	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,058,984	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,658,243	BOYAmt
EOY	$5,285,329	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,000,000	BOYAmt
EOY	$2,200,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,732,220	BOYAmt
EOY	$7,609,801	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$526,578	BOYAmt
EOY	$520,813	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$290,028	BOYAmt
EOY	$300,106	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$101,918,507	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$42,835,061	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$57,326,983	BOYAmt
EOY	$59,083,446	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$191,153	BOYAmt
EOY	$211,924	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$72,725,205	BOYAmt
EOY	$75,211,419	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,570,296	BOYAmt
EOY	$3,103,928	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,534,129	BOYAmt
EOY	$5,261,711	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$8,104,425	BOYAmt
EOY	$8,365,639	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	$133,485	BOYAmt
EOY	$134,610	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	$64,487,295	BOYAmt
EOY	$66,711,170	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$64,620,780	BOYAmt
EOY	$66,845,780	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$72,725,205	BOYAmt
EOY	$75,211,419	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,225,000	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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	$554,191	OtherCostOrOtherBasisAmt
Book Value	$554,191	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,769,460	OtherCostOrOtherBasisAmt
Depreciation	$560,277	DepreciationAmt
Book Value	$1,209,183	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$99,594,856	OtherCostOrOtherBasisAmt
Depreciation	$42,274,784	DepreciationAmt
Book Value	$57,320,072	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$59,083,446	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Consumer Deposits	$2,309,678
Pension Benefit Obligation	$2,952,033

Field	Value	IRS element (for citing)
Total Liability	$5,261,711	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$42,058,984	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$42,058,984	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$42,058,984	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$40,067,763	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$40,067,763	ExpensesSubtotalAmt
Other Expenses Not Included	$1,991,221	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,991,221	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$42,058,984	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Part X, Line 2:

Income taxes - Black Warrior Electric Membership Corporation is a corporation and is exempt from income tax under Internal Revenue Code Section 501(c)(12). Management has evaluated the Corporation's tax positions and concluded that the Corporation had taken no uncertain tax positions that require adjustment to the financial statements. 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.

Part XII, Line 4b - Other Adjustments:

Assignment of Net Margins to Members 1,991,221.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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

Field	Value	IRS element (for citing)
Person	Daryl L Jones	PersonNm
Title	Manager	TitleTxt
Base Compensation Filing Org	$139,478	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$14,520	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$20,168	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$174,166	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 6	Black Warrior Electric Membership Corporation is organized as a not-for-profit membership corporation whose members have identical voting rights and are assigned margins in accordance with the cooperative's bylaws.
Form 990, Part VI, Section A, line 7a	Black Warrior Electric Membership Corporation's Board of Trustees are elected annually by a 5% quorum of its members.
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 Manager and accounting staff review the Form 990. The Form 990 is then distributed to each Trustee at the monthly meeting prior to filing with the Internal Revenue Service. The Board of Trustees then reviews and approves the Form 990 before it is filed with the Internal Revenue Service.
Form 990, Part VI, Section B, line 12c	Each year, members of the organization's governing body are required to disclose any conflicts of interest on a questionnaire.
Form 990, Part VI, Section B, line 15	The organization participates in a statewide salary and benefit survey among the rural cooperatives. The results of the survey are presented by management annually to the organization's governing body for review and salary adjustments. This process is reflected in the minutes of the Board of Trustees' meeting.
Form 990, Part VI, Section C, line 19	The organization's governing documents, policies, and financial statements are available upon request for review at its main office by appointment.
Form 990, Part IX, Line 4	The instructions to the 2013 Form 990 indicate that organizations exempt from tax under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of the Form 990. Black Warrior Electric Membership Corporation has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. According to Black Warrior Electric Membership Corporation's bylaws, the net margins of the cooperative are assigned and allocated to the members. Therefore, the amount listed in Part IX, Line 4 represents the entire net margins assignable to the members for the calendar year ended December 31, 2013.
Form 990, Part XI, line 9:	Increase in memberships 1,125. Other comprehensive income 62,601. Utility tax refund assigned directly to members 161,343. Assignment of net margins to members 1,991,221. Patronage gains 8,710.
Form 990, Part XII, Line 2c	Black Warrior Electric Membership Corporation did not change its processes of selection or oversight for the year ended December 31, 2013.