YAMPA VALLEY ELECTRIC ASSOCIATION INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- YAMPA VALLEY ELECTRIC ASSOCIATION INC (EIN 84-0358317)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-10-31
- IRS object ID
- 201443049349301059
- 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 | 2014-10-31T13:17:52-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Schmidt & Company LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 923 NE Woods Chapel Rd Suite 304 | AddressLine1 |
| City | Lees Summit | City |
| State | MO | State |
| ZIP Code | 64064 | 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 | 840358317 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YAMPA VALLEY ELECTRIC ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | YAMP | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 771218 | AddressLine1 |
| City | Steamboat Springs | City |
| State | CO | State |
| ZIP Code | 80477 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Diane C Johnson | PersonNm |
| Person Title | PresidentGM | PersonTitleTxt |
| Phone | 9708791160 | PhoneNum |
| Signature | 2014-10-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Matthew D Sharp CPA | PreparerPersonNm |
| PTIN | P01780607 | PTIN |
| Phone | 8883910229 | PhoneNum |
| Preparation | 2014-10-31 | 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 | Diane C Johnson | PrincipalOfficerNm |
| Gross Receipts | $59,600,405 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.yvea.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1940 | FormationYr |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Activity Or Mission | Provided electrical service to 21,625 meters in our designated service territory. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 71 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $57,271,891 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $59,771,885 | CYProgramServiceRevenueAmt |
| PY Investment Income | $126,997 | PYInvestmentIncomeAmt |
| CY Investment Income | $64,825 | CYInvestmentIncomeAmt |
| PY Other Revenue | $125,515 | PYOtherRevenueAmt |
| CY Other Revenue | -$236,305 | CYOtherRevenueAmt |
| PY Total Revenue | $57,524,403 | PYTotalRevenueAmt |
| CY Total Revenue | $59,600,405 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $5,221,530 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,544,879 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $52,302,873 | PYOtherExpensesAmt |
| CY Other Expenses | $56,440,850 | CYOtherExpensesAmt |
| PY Total Expenses | $57,524,403 | PYTotalExpensesAmt |
| CY Total Expenses | $59,985,729 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | -$385,324 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $90,417,668 | TotalAssetsBOYAmt |
| Total Assets EOY | $91,010,193 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,759,742 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $24,074,397 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $66,657,926 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $66,935,796 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Provided electrical service to 21,625 meters in our designated service territory. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $59,985,729 | ExpenseAmt |
| Revenue | $59,600,405 | RevenueAmt |
| Desc | Sale of electricity to members | Desc |
| Total Program Service Expenses | $59,985,729 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| 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 | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| 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 | Yes (true) | 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 | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 49 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 71 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $59,643,863 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $216,106 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | 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 | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Diane C Johnson | PersonNm |
| Phone | 9708791160 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 771218 | AddressLine1 |
| City | Steamboat Springs | City |
| State | CO | State |
| ZIP Code | 80477 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Patrick McClelland | ||||||||
| Vice Chairman | 5.00 | 0.00 | Yes (X) | Yes (X) | $26,040 | $0 | $0 | |
| Scott McGill | ||||||||
| Director | 12.00 | 0.00 | Yes (X) | $28,105 | $0 | $0 | ||
| Dean Brosious | ||||||||
| Chairman | 10.00 | 0.00 | Yes (X) | Yes (X) | $33,795 | $0 | $0 | |
| Mike Brinks | ||||||||
| Director | 10.00 | 0.00 | Yes (X) | $21,805 | $0 | $0 | ||
| Larry Ellgen | ||||||||
| Director | 5.00 | 0.00 | Yes (X) | $15,670 | $0 | $0 | ||
| Thomas B Fox | ||||||||
| Director | 3.00 | 0.00 | Yes (X) | $17,265 | $0 | $0 | ||
| Russell Garrity | ||||||||
| Director | 8.00 | 0.00 | Yes (X) | $20,650 | $0 | $0 | ||
| Frank Roitsch | ||||||||
| Director | 7.00 | 0.00 | Yes (X) | $19,904 | $0 | $0 | ||
| Glynda Sheehan | ||||||||
| Director | 8.00 | 0.00 | Yes (X) | $16,855 | $0 | $0 | ||
| Larry Cavillo | ||||||||
| PresidentGM | 40.00 | 0.00 | Yes (X) | $249,923 | $0 | $152,021 | ||
| Robert Miller | ||||||||
| CFOTreasurer | 40.00 | 0.00 | Yes (X) | $130,442 | $0 | $63,076 | ||
| Daniel W Brewer | ||||||||
| PresidentGM | 40.00 | 0.00 | Yes (X) | $147,000 | $0 | $0 | ||
| Diane C Johnson | ||||||||
| PresidentGM | 40.00 | 0.00 | Yes (X) | $92,639 | $0 | $10,965 | ||
| Jason J Meints | ||||||||
| Lineman 1st Class | 40.00 | 0.00 | $112,977 | $0 | $30,547 | Yes (X) | ||
| David K Srite | ||||||||
| Lineman 1st Class | 40.00 | 0.00 | $112,914 | $0 | $19,448 | Yes (X) | ||
| Marty Hinson | ||||||||
| Mgr Engineering | 40.00 | 0.00 | $131,346 | $0 | $94,214 | Yes (X) | ||
| Pete Montes | ||||||||
| Elec Engineer | 40.00 | 0.00 | $125,237 | $0 | $40,356 | Yes (X) | ||
| Lisa R Myers | ||||||||
| Manager of HR | 40.00 | 0.00 | $114,222 | $0 | $53,896 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,416,789 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $464,523 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | 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 |
|---|---|---|---|---|---|
| Colorado Powerline Inc | |||||
| PO Box 937 | Sedalia | CO | 80135 | Line Construction | $1,453,438 |
| Ward Electric Co Inc | |||||
| 3690 Stagecoach Road | Longmont | CO | 80504 | Line Construction | $1,070,750 |
| Utility Sales Service Inc | |||||
| 9771 Niwot Eoad | Longmont | CO | 80504 | Meter Reading | $485,780 |
| NISC | |||||
| PO Box 1147 | Mandan | ND | 58554 | Computer Services | $364,923 |
| Cromer Contracting Co Inc | |||||
| PO Box 368 | Craig | CO | 81626 | Line Construction | $332,645 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 13 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Electric Energy Sales | 221000 | $59,263,651 | $59,263,651 | |
| Electric Services | 221000 | $260,986 | $260,986 | |
| Joint Pole Rental | 221000 | $52,899 | $52,899 | |
| Capital Credits | 221000 | $194,349 | $194,349 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $59,771,885 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $64,825 | TotalRevenueColumnAmt |
| Exclusion | $64,825 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Other Revenue | 900099 | $119,226 | $119,226 |
| Non-utility ops | 900099 | $44,115 | $44,115 |
| Subsidiary Loss | 900099 | -$399,646 | -$399,646 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$236,305 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,600,405 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $59,482,681 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $117,724 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,544,879 | TotalAmt |
| Program Services | $3,544,879 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,795 | TotalAmt |
| Program Services | $573,795 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,642,861 | TotalAmt |
| Program Services | $3,642,861 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| COST OF POWER PURCHASED | $40,607,466 | $40,607,466 |
| OPS & MAINT DIST PLANT | $6,051,599 | $6,051,599 |
| ACCT & COLLECT CUSTOMERS | $1,995,555 | $1,995,555 |
| A&G | $3,278,595 | $3,278,595 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,979 | TotalAmt |
| Program Services | $290,979 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,985,729 | TotalAmt |
| Program Services | $59,985,729 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,124,824 | BOYAmt |
| EOY | $6,146,272 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,199,705 | BOYAmt |
| EOY | $2,896,587 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,009,461 | BOYAmt |
| EOY | $747,675 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,102 | BOYAmt |
| EOY | $45,267 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $122,359,163 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $49,408,985 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,302,528 | BOYAmt |
| EOY | $72,950,178 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,000,983 | BOYAmt |
| EOY | $3,562,547 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,778,065 | BOYAmt |
| EOY | $4,661,667 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,417,668 | BOYAmt |
| EOY | $91,010,193 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,391,484 | BOYAmt |
| EOY | $7,299,593 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,658,747 | BOYAmt |
| EOY | $13,663,786 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,709,511 | BOYAmt |
| EOY | $3,111,018 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,759,742 | BOYAmt |
| EOY | $24,074,397 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,657,926 | BOYAmt |
| EOY | $66,935,796 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,657,926 | BOYAmt |
| EOY | $66,935,796 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,417,668 | BOYAmt |
| EOY | $91,010,193 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$385,324 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $663,194 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $122,359,163 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $49,408,985 | DepreciationAmt |
| Book Value | $72,950,178 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $72,950,178 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (8 entries)
| DescDesc | Method ValuationMethodValuationCd | Book ValueBookValueAmt |
|---|---|---|
| Yampa Venture Services Inc | C | |
| Federated Rural Electric Insurance | C | $125,172 |
| NRUCFC | C | $1,845,911 |
| Paradigm Services LLC | C | $100,000 |
| Western United Electric Supply | C | $839,143 |
| Housing Assistance | C | $88,500 |
| Deferred compensation | C | $470,537 |
| Equities in other organizations | C | $93,284 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $3,562,547 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Loan conversion fees | $14,536 |
| NRECA pension conversion | $224,957 |
| PSCO surcharge | $1,158,300 |
| Software conversion | $9,236 |
| Relocation Assistance | $115,000 |
| Accelerated Pension findings | $3,139,638 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,661,667 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Customer advances for construction | $1,326,813 |
| Other advances | $1,580,878 |
| Customer energy prepayments | $203,327 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,111,018 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Footnote for uncertain tax position under FIN 48 (Part X) | FormAndLineReferenceDesc |
| Explanation | The Cooperative has been granted exemption from federal income tax under Section 501(c)-12 of the Internal Revenue Code. Net margins are allocated to patrons. The Cooperative evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c) (12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the Cooperative takes with regard to a particular item of income would meet the definition of an uncertain tax position under Financial Accounting Standards Board Interpretation No. 48 (FSP FIN 48), Accounting for Uncertainty in Income Taxes, which is codified at FASB ASC 740, Income Taxes. The Cooperative is subject to routine audits by taxing jurisdictions. The tax years of 2012, 2011, and 2010 r | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| Larry Cavillo | ||||
| PresidentGM | $249,923 | $147,316 | $4,705 | $401,944 |
| Robert Miller | ||||
| CFOTreasurer | $130,442 | $44,255 | $18,821 | $193,518 |
| Marty Hinson | ||||
| Mgr Engineering | $131,346 | $75,393 | $18,821 | $225,560 |
| Pete Montes | ||||
| Elec Engineer | $125,237 | $40,356 | $165,593 | |
| Lisa R Myers | ||||
| Manager of HR | $114,222 | $44,485 | $9,411 | $168,118 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Western United Electric Supply Co | |||
| Share a common Director | $1,361,037 | Purchases of materials and supplies | false |
| Colorado Rural Electric Assoc | |||
| Share a common Director | $85,045 | Member services | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Members or stockholder classes and rights Part VI line 6 | The Yampa Valley Electric Association, Inc. is a member owned cooperative. The Chairman of the Board of Directors appoints a nominating committee formed from Yampa Valley's member owners. The nominating committee brings their nominations for Board of Director positions to the member owners at the annual meeting. The member owners cast their ballots to elect the Board of Directors during the annual meeting. |
| Member election for additional members Part VI line 7a | See above paragraph. |
| Governing body decisions Part VI line 7b | See above paragraph. |
| Form 990 governing body review Part VI line 11 | The Form 990 is provided to the Board of Directors for any discussion or comment. |
| CEO executive director top management comp Part VI line 15a | The Board of Directors. |
| Governing documents etc available to public Part VI line 19 | The Yampa Valley Electric Association's governing documents and financial statements are available upon request at the company headquarters located at 32 Tenth Street, Steamboat, Colorado during normal business hours. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | Other changes in net assets include changes to donated capital, capital credits gain, and patrons' capital credits during the year. |
| General explanation attachment | Part IX, Line 4, Benefits paid to or for members-The Cooperative allocated patronage capital credits to its members in this amount. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Yampa Venture Services Inc | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 771218 | AddressLine1 |
| City | Steamboat Springs | City |
| State | CO | State |
| ZIP Code | 80477 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841537973 | EIN |
| Primary Activities | Telecommunications | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Yampa Valley Electric Assn | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C Corp | EntityTypeTxt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | 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 | false | 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 | false | 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 | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |