SOUTHERN PINE ELECTRIC COOPERATIVE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHERN PINE ELECTRIC COOPERATIVE (EIN 64-0243969)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-11-17
- IRS object ID
- 201443219349305924
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-11-17T13:03:22-06:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 201941244 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HORNE LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 HIGHLAND COLONY PKWY STE 400 | AddressLine1 |
| City | RIDGELAND | City |
| State | MS | State |
| ZIP Code | 39157 | 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 | 640243969 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN PINE ELECTRIC POWER ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 6017856511 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 60 | AddressLine1 |
| City | TAYLORSVILLE | City |
| State | MS | State |
| ZIP Code | 391680060 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DONALD L JORDAN | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 6017856511 | PhoneNum |
| Signature | 2014-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMIE T WHITTINGTON CPA | PreparerPersonNm |
| PTIN | P01082167 | PTIN |
| Phone | 6013261000 | PhoneNum |
| Preparation | 2014-11-14 | 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 | DONALD L JORDAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 60 | AddressLine1 |
| City | TAYLORSVILLE | City |
| State | MS | State |
| ZIP Code | 391680060 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $223,733,547 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SPEPA.COM | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1938 | FormationYr |
| Legal Domicile State | MS | LegalDomicileStateCd |
| Activity Or Mission | THE ASSOCIATION WAS ORGANIZED TO PROVIDE ELECTRICITY TO RURAL AND REMOTELY LOCATED MEMBERS WHO COULD NOT OTHERWISE OBTAIN ELECTRIC SERVICE. THIS HAS BEEN DONE OVER THE YEARS ON A SUCCESSFUL BASIS AND THE ASSOCIATION CONTINUES TO ACCOMPLISH THE PURPOSE FOR WHICH IT WAS ORGANIZED, PROVIDING ELECTRICITY TO A GROWING NUMBER OF SUCH MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 273 | 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 | $220,065,441 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $222,778,027 | CYProgramServiceRevenueAmt |
| PY Investment Income | $970,719 | PYInvestmentIncomeAmt |
| CY Investment Income | $948,124 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,947 | PYOtherRevenueAmt |
| CY Other Revenue | -$491 | CYOtherRevenueAmt |
| PY Total Revenue | $221,039,107 | PYTotalRevenueAmt |
| CY Total Revenue | $223,725,660 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $71,739 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $67,551 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,571,041 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,026,265 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $193,173,712 | PYOtherExpensesAmt |
| CY Other Expenses | $195,997,980 | CYOtherExpensesAmt |
| PY Total Expenses | $197,816,492 | PYTotalExpensesAmt |
| CY Total Expenses | $202,091,796 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $23,222,615 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $21,633,864 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $374,069,782 | TotalAssetsBOYAmt |
| Total Assets EOY | $406,163,879 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $152,062,084 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $166,320,522 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $222,007,698 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $239,843,357 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE AIM OF SOUTHERN PINE ELECTRIC POWER ASSOCIATION IS TO MAKE RELIABLE 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 | THE ASSOCIATION PROVIDED 2,076,048,454 KWH OF ELECTRICITY TO AN AVERAGE OF 67,720 HOMES, BUSINESSES AND OTHER FACILITIES OVER 10,203 MILES OF LINE DURING THE TWELVE MONTHS ENDED 12/31/2013. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | Yes (1) | 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 | 38 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 273 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $215,368,520 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $8,365,026 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | ANN SUSAN HAMM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6017856511 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 110 RISHER STREET | AddressLine1 |
| City | TAYLORSVILLE | City |
| State | MS | State |
| ZIP Code | 391685555 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 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 |
|---|---|---|---|---|---|---|---|
| MIMS BERRY | |||||||
| DIRECTOR | 26.00 | Yes (X) | $49,633 | $0 | $7,209 | ||
| CHARLES LOWE | |||||||
| DIRECTOR | 29.00 | Yes (X) | $55,157 | $0 | $8,539 | ||
| HASKINS MONTGOMERY | |||||||
| DIRECTOR | 22.00 | Yes (X) | $41,358 | $0 | $4,941 | ||
| BILLY R PARISH | |||||||
| DIRECTOR | 25.00 | Yes (X) | $47,067 | $0 | $7,209 | ||
| LONNIE THIGPEN | |||||||
| DIRECTOR | 18.00 | Yes (X) | $34,683 | $0 | $0 | ||
| DAVID TADLOCK | |||||||
| DIRECTOR | 22.00 | Yes (X) | $42,238 | $0 | $8,539 | ||
| CHARLES WALDRUP | |||||||
| DIRECTOR | 25.00 | Yes (X) | $47,380 | $0 | $4,941 | ||
| BILLY M BERRY | |||||||
| PRESIDENT | 29.00 | Yes (X) | $56,573 | $0 | $4,941 | Yes (X) | |
| RICHARD THOMS | |||||||
| SECRETARY | 24.00 | Yes (X) | $45,454 | $0 | $4,941 | Yes (X) | |
| MARCUS MARTIN | |||||||
| VICE-PRESIDENT | 26.00 | Yes (X) | $50,432 | $0 | $4,941 | Yes (X) | |
| JEFF BOWMAN | |||||||
| DIRECTOR | 25.00 | Yes (X) | $47,298 | $0 | $0 | ||
| GREG SULLIVAN | |||||||
| DIRECTOR | 25.00 | Yes (X) | $48,781 | $0 | $7,209 | ||
| DONALD L JORDAN | |||||||
| GENERAL MANAGER/CEO | 60.00 | $438,095 | $0 | $64,233 | Yes (X) | ||
| JASON SIEGFRIED | |||||||
| ASSISTANT GENERAL MANAGER | 40.00 | $131,504 | $0 | $41,684 | Yes (X) | ||
| JIMMY JORDAN | |||||||
| MANAGER: SYSTEM ENGINEERING | 40.00 | $125,680 | $0 | $31,928 | Yes (X) | ||
| CHARLIE ROBINSON | |||||||
| DISTRICT MANAGER | 40.00 | $121,587 | $0 | $36,044 | Yes (X) | ||
| ANN HAMM | |||||||
| COMPTROLLER/OFFICE MANAGER | 40.00 | $120,230 | $0 | $30,607 | Yes (X) | ||
| LARRY ROBINSON | |||||||
| MANGER: KEY ACCTS/LARGE POWER | 40.00 | $118,831 | $0 | $36,056 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,621,981 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $303,962 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | 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 |
|---|---|---|---|---|---|
| AUBREY SILVEY ENTERPRISES INC | |||||
| 371 HAMP JONES RD | CARROLLTON | GA | 30117 | SUBSTATION CONSTRUCTION | $1,619,065 |
| CARSON LINE SERVICE INC | |||||
| 172 LOWER MYRICK RD | LAUREL | MS | 39443 | RIGHT-OF-WAY CLEARING | $1,386,190 |
| MDR CONSTRUCTION INC | |||||
| 53 OGDEN CENTER RD | SPENCERPORT | NY | 14559 | POWER LINE CONSTRUCTION | $1,161,373 |
| BUSH CONTRUCTION CO INC | |||||
| 1987 BUSH DAIRY RD | LAUREL | MS | 39443 | ROW TRIMMING/SPRAYING | $611,570 |
| W A KENDALL & COMPANY | |||||
| PO BOX 831 | LAWRENCEVILLE | GA | 30046 | RIGHT-OF-WAY CLEARING | $345,102 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| SALE OF ELECTRICITY | 221000 | $215,368,520 | $215,368,520 | |
| G & T CAPITAL CREDITS & MISC | 221000 | $7,404,840 | $7,404,840 | |
| MISCELLANEOUS REVENUE | 221000 | $4,667 | $4,667 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $222,778,027 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $585,862 | TotalRevenueColumnAmt |
| Exclusion | $585,862 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $367,558 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,296 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $362,262 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $362,262 | TotalRevenueColumnAmt |
| Exclusion | $362,262 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,100 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,591 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$491 | TotalRevenueColumnAmt |
| Exclusion | -$491 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $223,725,660 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $215,373,187 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $8,352,473 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,551 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,004,149 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,245,229 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $776,887 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $371,939 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,240 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,289,940 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,716,023 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,021,570 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $159,085,133 |
| DISTRIBUTION MAINTENANC | $8,909,132 |
| CONSUMER ACCOUNTS EXPEN | $3,864,371 |
| DISTRIBUTION OPERATIONS | $3,430,388 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,056,244 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,091,796 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,055,807 | BOYAmt |
| EOY | $1,461,838 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,099,000 | BOYAmt |
| EOY | $24,126,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,483,879 | BOYAmt |
| EOY | $25,935,549 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,477,404 | BOYAmt |
| EOY | $6,487,845 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $396,337 | BOYAmt |
| EOY | $1,190,578 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $347,053,667 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $98,985,396 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,448,576 | BOYAmt |
| EOY | $248,068,271 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,213,603 | BOYAmt |
| EOY | $71,104,658 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,895,176 | BOYAmt |
| EOY | $27,789,140 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,069,782 | BOYAmt |
| EOY | $406,163,879 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,563,610 | BOYAmt |
| EOY | $26,336,273 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,270 | BOYAmt |
| EOY | $3,270 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,495,204 | BOYAmt |
| EOY | $139,980,979 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,062,084 | BOYAmt |
| EOY | $166,320,522 | 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 | $332,445 | BOYAmt |
| EOY | $333,550 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,165 | BOYAmt |
| EOY | $153,165 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,522,088 | BOYAmt |
| EOY | $239,356,642 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,007,698 | BOYAmt |
| EOY | $239,843,357 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $374,069,782 | BOYAmt |
| EOY | $406,163,879 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $21,633,864 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$3,798,205 | 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 | $443,565 | OtherCostOrOtherBasisAmt |
| Book Value | $443,565 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,866,883 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,817,817 | DepreciationAmt |
| Book Value | $7,049,066 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,872,932 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,675,328 | DepreciationAmt |
| Book Value | $14,197,604 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $316,870,287 | OtherCostOrOtherBasisAmt |
| Depreciation | $90,492,251 | DepreciationAmt |
| Book Value | $226,378,036 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $248,068,271 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | $69,604,288 | C |
| VARIOUS OTHER SECURITIES | $1,500,370 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $71,104,658 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED CHARGES | $7,548,431 |
| CONSTRUCTION WORK IN PROGRESS | $20,240,709 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $27,789,140 | TotalBookValueOtherAssetsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $223,726,151 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $223,726,151 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$491 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$491 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $223,725,660 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $202,092,287 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $202,092,287 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$491 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$491 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $202,091,796 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER THE UNITED STATES INTERNAL REVENUE CODE SECTION 501(C)(12), AS LONG AS 85 PERCENT OR MORE OF THE INCOME CONSISTS OF AMOUNTS COLLECTED FROM MEMBERS FOR THE SOLE PURPOSE OF MEETING LOSSES AND EXPENSES. DURING FISCAL YEARS 2013 AND 2012, THE ASSOCIATION WAS NOT REQUIRED TO PAY INCOME TAXES. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2013 AND 2012. TAX PERIODS FOR ALL FISCAL YEARS AFTER 2009 REMAIN OPEN TO EXAMINATION BY THE FEDERAL AND STATE TAXING JURISDICTIONS TO WHICH THE ASSOCIATION IS SUBJECT. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REVENUE NETTED WITH EXPENSES ON FINANCIAL STATEMENTS -491. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REVENUE NETTED WITH EXPENSES ON FINANCIAL STATEMENTS -491. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Recipient EINRecipientEIN |
|---|---|---|---|---|---|---|---|
| MID-MISSISSIPPI DEVELOPMENT DISTRICT | |||||||
| PO BOX 119 | NEWTON | MS | 39345 | GOVT | $5,000 | SUPPORT OF ORGANIZATION'S ACTIVITIES | |
| EPA FOUNDATION | |||||||
| PO BOX 3300 | RIDGELAND | MS | 39157 | 501(C)(3) | $5,000 | CHARITABLE SUPPORT | |
| MS FIREFIGHTERS MEMORIAL BURN ASSOCIATION | |||||||
| 161 PINE RIDGE CIRCLE | BRANDON | MS | 39153 | 501(C)(3) | $16,503 | CHARITABLE SUPPORT | 640592734 |
| SMITH COUNTY ECONOMIC DEVELOPMENT | |||||||
| PO BOX 275 | RALEIGH | MS | 39153 | GOVT | $9,386 | SUPPORT OF ORGANIZATION'S ACTIVITIES | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE GIVEN TO GOVERNMENTAL AND TAX EXEMPT ENTITIES, ONLY. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DONALD L JORDAN | ||||||||||||||
| GENERAL MANAGER/CEO | $316,608 | $0 | $0 | $0 | $121,487 | $0 | $53,208 | $0 | $11,025 | $0 | $502,328 | $0 | $0 | $0 |
| JASON SIEGFRIED | ||||||||||||||
| ASSISTANT GENERAL MANAGER | $131,504 | $0 | $0 | $0 | $0 | $0 | $27,712 | $0 | $13,972 | $0 | $173,188 | $0 | $0 | $0 |
| JIMMY JORDAN | ||||||||||||||
| MANAGER: SYSTEM ENGINEERING | $125,680 | $0 | $0 | $0 | $0 | $0 | $26,604 | $0 | $5,324 | $0 | $157,608 | $0 | $0 | $0 |
| CHARLIE ROBINSON | ||||||||||||||
| DISTRICT MANAGER | $121,587 | $0 | $0 | $0 | $0 | $0 | $25,368 | $0 | $10,676 | $0 | $157,631 | $0 | $0 | $0 |
| ANN HAMM | ||||||||||||||
| COMPTROLLER/OFFICE MANAGER | $120,230 | $0 | $0 | $0 | $0 | $0 | $25,298 | $0 | $5,309 | $0 | $150,837 | $0 | $0 | $0 |
| LARRY ROBINSON | ||||||||||||||
| MANGER: KEY ACCTS/LARGE POWER | $118,831 | $0 | $0 | $0 | $0 | $0 | $25,077 | $0 | $10,979 | $0 | $154,887 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THERE ARE NO SEPARATE CLASSES OF MEMBERS AND EACH MEMBER IS ENTITLED TO CAST ONE VOTE IN THE ELECTION OF BOARD MEMBERS OR ANY OTHER MATTERS THAT MAY BE BROUGHT BEFORE THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THERE ARE NO SEPARATE CLASSES OF MEMBERS AND EACH MEMBER IS ENTITLED TO CAST ONE VOTE IN THE ELECTION OF BOARD MEMBERS OR ANY OTHER MATTERS THAT MAY BE BROUGHT BEFORE THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7B | THERE ARE NO SEPARATE CLASSES OF MEMBERS AND EACH MEMBER IS ENTITLED TO CAST ONE VOTE IN THE ELECTION OF BOARD MEMBERS OR ANY OTHER MATTERS THAT MAY BE BROUGHT BEFORE THE MEMBERSHIP. ASSOCIATION MEMBERS MUST APPROVE ANY DISPOSITION OF ASSETS IN AN AMOUNT GREATER THAN TEN PERCENT (10%) OF THE VALUE OF THE ASSOCIATION AND ANY OTHER ITEMS OUTLINED IN THE BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS OF SOUTHERN PINE EPA. THE GENERAL MANAGER DISCUSSES THE FORM WITH THE BOARD AT A REGULAR BOARD MEETING. THE 2013 FORM 990 WILL BE PRESENTED TO THE BOARD AT THE NOVEMBER 2014 MEETING AT WHICH TIME IT WILL BE DISCUSSED IN DETAIL. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE GENERAL MANAGER REVIEWS THE CONFLICT OF INTEREST POLICY WITH THE BOARD OF DIRECTORS TO INSURE COMPLIANCE. THIS IS DONE ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE CEO IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS USING COMPENSATION STUDIES PREPARED BY INDEPENDENT CONSULTANTS. THE CEO DETERMINES THE COMPENSATION OF OTHER EMPLOYEES UTILIZING THE SAME STUDIES AS ABOVE. |
| FORM 990, PART VI, SECTION C, LINE 19 | ANY AND ALL DOCUMENTS, POLICIES, MINUTES, AND OTHER RECORDS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS AT THE OFFICE OF THE ASSOCIATION. |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF CAPITAL CREDITS -3,799,310. CHANGE IN MEMBERSHIP EQUITIES 1,105. |
| FORM 990, PART XII, LINE 2C | SOUTHERN PINE ELECTRIC POWER ASSOCIATION DOES HAVE AN AUDIT COMMITTEE THAT OVERSEES THE AUDIT PROCESS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |