BUCKEYE RURAL ELECTRIC CO-OP INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BUCKEYE RURAL ELECTRIC CO-OP INC (EIN 31-4137520)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-13
IRS object ID: 201301339349303540
Schema version: 2012v2.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-13T14:47:17-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ARENA & HARRISON CPAS INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	615 ROME HILLIARD RD	AddressLine1
City	COLUMBUS	City
State	OH	State
ZIP Code	432289475	ZIPCode

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	314137520	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BUCKEYE RURAL ELECTRIC COOP INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BUCK	NameControl
Phone	7403792025	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4848 STATE ROUTE 325 SOUTH	AddressLine1
City	RIO GRANDE	City
State	OH	State
ZIP Code	45674	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DAVID LESTER	Name
Title	PRESIDENT	Title
Phone	7403792025	Phone
Date Signed	2013-05-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL J ARENA	Name
Phone	6148787167	Phone
Date Prepared	2013-05-13	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID LESTER	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	4848 STATE ROUTE 325 SOUTH	AddressLine1
City	RIO GRANDE	City
State	OH	State
ZIP Code	45674	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	38734206	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.BUCKEYEREC.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1937	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	SEE SCHEDULE O	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	37059531	ProgramServiceRevenuePriorYear
Program Service Revenue CY	37291494	ProgramServiceRevenueCY
Investment Income Prior Year	-2686	InvestmentIncomePriorYear
Investment Income Current Year	98987	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1413953	OtherRevenuePriorYear
Other Revenue Current Year	1315063	OtherRevenueCurrentYear
Total Revenue Prior Year	38470798	TotalRevenuePriorYear
Total Revenue Current Year	38705544	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1538655	SalariesEtcPriorYear
Salaries Etc Current Year	1410936	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	33602956	OtherExpensePriorYear
Other Expenses Current Year	35421548	OtherExpensesCurrentYear
Total Expenses Prior Year	35141611	TotalExpensesPriorYear
Total Expenses Current Year	36832484	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	3329187	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1873060	RevenuesLessExpensesCY
Total Assets BOY	99999014	TotalAssetsBOY
Total Assets EOY	100942058	TotalAssetsEOY
Total Liabilities BOY	63416954	TotalLiabilitiesBOY
Total Liabilities EOY	63797375	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	36582060	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	37144683	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	SEE SCHEDULE O	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	NUMBER OF MEMBERS SERVED = 18,821 MONTHLY PUBLICATION - COUNTRY LIVING COOPERATIVE IS AN INTEGRAL PART OF THE COMMUNITY, PROVIDING ELECTRIC SERVICE TO THE MEMBERS IN 9 OHIO COUNTIES	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	36416956	Expense
Revenue	38705543	Revenue
Description	COOPERATIVE HAS 18,821 MEMBERS AND SERVES 9 OHIO COUNTIES WITH ELECTRIC SERVICE.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	36416956	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	38705543	TotalOfOtherProgramServiceRev
Total Program Service Expense	36416956	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	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	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	true	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	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	17	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	58	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	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	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	CHRISTINE POWELL- FINANCIAL OFFICER	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	7403792080	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	4848 STATE ROUTE 325 SOUTH	AddressLine1
City	RIO GRANDE	City
State	OH	State
ZIP Code	45674	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
PAUL BERRIDGE
TRUSTEE	5.90	X	14400	0	0
J WESLEY WILLIAMS
TRUSTEE	6.70	X	10500	0	0
DAVID LESTER
PRESIDENT	5.80	X	9700	0	0
ROY D SPRAGUE
SECRETARY-TR	7.20	X	9700	0	0
EVERETTE HOLCOMB
1ST VP	5.30	X	8100	0	0
DENNIS BLAKEMAN
TRUSTEE	4.70	X	8100	0	0
JOHN PRATT
TRUSTEE	3.80	X	7500	0	0
NANETTE GILL
2ND VP	2.40	X	5400	0	0
ROBERTA DUNCAN
1ST VICE PRE	2.10	X	5100	0	0
C TONDA MEADOWS
VP AND GM	40.00		144197	0	0	X
JEFFREY TACKETT
VP ENG OPER	40.00		119089	0	0	X
CHRISTINE POWELL
CFO	28.00		73742	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	415528	TotalReportableCompFromOrg
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line2AddressOfContractor/AddressUS/AddressLine2
W A KENDALL & COMPANY INC
P O BOX 831	LAWRENCEVILLE	GA	30046	RIGHT OF WAY	893298
KENT POWER INC
90 SPRINGS STREET	KENT CITY	MI	49330	CONSTRUCTION	883388	P O BOX 327
ASPLUNDH TREE EXPERT CO
P O BOX 827464	PHILADELPHIA	PA	19182	RIGHT OF WAY	465417
BLUEGRASS CENTRAL CONSTRUCTION INC
265 MIDLAND TRAIL	MT STERLING	KY	40353	CONSTRUCTION	388315
TAYLOR EXCAVATING SERVICE
5507 FOUR MILE ROAD	JACKSON	OH	45640	EXCAVATING	177530

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	5	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ELECTRIC SALES	35353048	35353048
OTHER ELECTRIC REVENUE	1938446	1938446

Field	Value	IRS element (for citing)
Total Program Service Revenue	37291494	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	110148	TotalRevenueColumn
Exclusion	$110,148	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	17501	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	28662	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-11161	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-11161	TotalRevenueColumn
Related Or Exempt Function Income	-11161	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
PATRONAGE CAPITAL	1336559	1336559
NON OPERATING REVENUE	-21496	-21496

Field	Value	IRS element (for citing)
Total Other Revenue	1315063	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	38705544	TotalRevenueColumn
Related Or Exempt Function Income	38595396	RelatedOrExemptFunctionIncome
Exclusion	$110,148	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	415528	Total
Management And General	415528	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	565438	Total
Program Services	565438	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	64600	Total
Program Services	64600	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	365370	Total
Program Services	365370	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	31601	Total
Program Services	31601	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	28660	Total
Program Services	28660	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	320706	Total
Program Services	320706	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	115823	Total
Program Services	115823	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	40127	Total
Program Services	40127	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	3041804	Total
Program Services	3041804	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2808294	Total
Program Services	2808294	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	35291	Total
Program Services	35291	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
COST OF POWER	20057724	20057724
MAINTENANCE	3752602	3752602
OPERATIONS	2988620	2988620
ADMIN & GEN EXPENSES	2199868	2199868

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	428	Total
Program Services	428	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	36832484	Total
Program Services	36416956	ProgramServices
Management And General	415528	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1105706	BOY
EOY	691280	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3218312	BOY
EOY	3091931	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	834247	BOY
EOY	878841	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2561733	BOY
EOY	2359387	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	95416763	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	18432758	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	76843758	BOY
EOY	76984005	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	15384396	BOY
EOY	16191672	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	50862	BOY
EOY	744942	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	99999014	BOY
EOY	100942058	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	800806	BOY
EOY	1713954	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	58959503	BOY
EOY	58220003	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3656645	BOY
EOY	3863418	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	63416954	BOY
EOY	63797375	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	36582060	BOY
EOY	37144683	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	36582060	BOY
EOY	37144683	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	99999014	BOY
EOY	100942058	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1873060	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1310437	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee

Schedule D IRS990ScheduleD

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	92458558	InvestmentCostOrOtherBasis
Depreciation	18236834	Depreciation
Book Value	74221724	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	2958205	InvestmentCostOrOtherBasis
Depreciation	195924	Depreciation
Book Value	2762281	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	76984005	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (3 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
PATRONAGE CAPITAL-VARIOUS	14109125	C
CFC-CAPITAL TERM CERTIFICATES	1118602	C
BUCKEYE POWER INC-EQUITY CAPITAL	963945	C

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	16191672	TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
ACCUM PROVISION FOR PENSION&BENEFITS	$1,308,128
ACCRUED TAXES	$1,086,683
OTHER LIABILITIES(DEPOSITS..)	$975,130
OTHER DEFERRED CREDITS	$253,907
DEFERRED CREDITS	$239,570

Field	Value	IRS element (for citing)
Total Of Amounts	3863418	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	38705544	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	38705544	RevenueSubtotal
Total Revenue Per Form990	38705544	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	34024190	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	34024190	ExpensesSubtotal
Other Expenses Not Included	2808294	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2808294	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	36832484	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	Identifier
Return Reference	SCHEDULE D, PAGE 4, PART XII, LINE 4B	ReturnReference
Explanation	BOOK / TAX DEPRECIATION DIFFERENCE 2,808,294	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ADDITIONAL INFORMATION	FORM 990	THE MISSION OF THE COOPERTIVE IS TO PROVIDE ELECTRIC SERVICE TO THE MEMBERS OF THE COOPERATIVE IN THE NINE COUNTIES OF SOUTHERN OHIO. THE COOPERATIVE IS A MEMBER-OWNED, LOCALLY MANAGED AND DEMOCRATICALLY-CONTROLLED UTILITY WITH ROOTS GOING BACK TO THE MID- 1930S.
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	COOPERATIVE HAS 18,821 MEMBERS AND SERVES 9 OHIO COUNTIES WITH ELECTRIC SERVICE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	FINANCE OFFICER REVIEWS 990 WITH AUDIT REPORT
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUAL REVIEW BY COMMITTEE OR MANAGEMENT
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	C. TONDA MEADOWS, VP AND GENERAL MANAGER JEFREY E. TACKETT, VP CHRISTINE POWELL, CFO
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	CHRISTY POWELL, CHIEF FINANCIAL OFFICER
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC AT THE ANNUAL MEETING, COUNTRY LIVING MAGAZINE OR BY REQUEST.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	BOOK / TAX DEPRECIATION DIFFERENCE 2,808,294