BARTON COUNTY ELEC COOP INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BARTON COUNTY ELEC COOP INC (EIN 44-0164765)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-28
IRS object ID: 201301489349300080
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 I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-28T08:14:36-05:00	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	BRISCOE BURKE & GRIGSBY LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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

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

Filer Filer

Field	Value	IRS element (for citing)
EIN	440164765	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BARTON COUNTY ELECTRIC COOP INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BART	NameControl
Phone	4176825636	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 459	AddressLine1
City	LAMAR	City
State	MO	State
ZIP Code	64759	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BOBBI A JEFFRIES	Name
Title	CEO/GENERAL MANAGER	Title
Phone	4176825636	Phone
Date Signed	2013-05-15	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	SEAN B DUNAHAY CPA	Name
Phone	9187498337	Phone
Date Prepared	2013-05-20	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	BOBBI A JEFFRIES	NameOfPrincipalOfficerPerson
Gross Receipts	16543870	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.BARTONELECTRIC.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1937	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	TO IMPROVE FARM PRODUCTION AND LIVING STANDARDS THROUGH ELECTRICAL SERVICES PROVIDED TO RURAL AREAS ON A COOPERATIVE BASIS. TO IMPROVE THE ECONOMY OF THE COMMUNITY THROUGH ELECTRICAL SERVICE PROVIDED TO COMMERCIAL, SCHOOLS AND CHURCHES. AND TO PROMOTE A CLEAN AND SAFE ENVIRONMENT THROUGH ELECTRICAL SERVICE PROVIDED TO LANDFILLS, HIGHWAYS AND PARKS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	33	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15706038	ProgramServiceRevenuePriorYear
Program Service Revenue CY	15890364	ProgramServiceRevenueCY
Investment Income Prior Year	585621	InvestmentIncomePriorYear
Investment Income Current Year	591248	InvestmentIncomeCurrentYear
Other Revenue Prior Year	43252	OtherRevenuePriorYear
Other Revenue Current Year	62258	OtherRevenueCurrentYear
Total Revenue Prior Year	16334911	TotalRevenuePriorYear
Total Revenue Current Year	16543870	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	15567	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	10706	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	623038	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	913363	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2522387	SalariesEtcPriorYear
Salaries Etc Current Year	2457446	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	12578003	OtherExpensePriorYear
Other Expenses Current Year	12609802	OtherExpensesCurrentYear
Total Expenses Prior Year	15738995	TotalExpensesPriorYear
Total Expenses Current Year	15991317	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	595916	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	552553	RevenuesLessExpensesCY
Total Assets BOY	41503324	TotalAssetsBOY
Total Assets EOY	42055135	TotalAssetsEOY
Total Liabilities BOY	26312997	TotalLiabilitiesBOY
Total Liabilities EOY	25864170	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	15190327	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	16190965	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO IMPROVE FARM PRODUCTION AND LIVING STANDARDS THROUGH ELECTRICAL SERVICES PROVIDED TO RURAL AREAS ON A COOPERATIVE BASIS. TO IMPROVE THE ECONOMY OF THE COMMUNITY THROUGH ELECTRICAL SERVICE PROVIDED TO COMMERCIAL, SCHOOLS AND CHURCHES. AND TO PROMOTE A CLEAN AND SAFE ENVIRONMENT THROUGH ELECTRICAL SERVICE PROVIDED TO LANDFILLS, HIGHWAYS AND PARKS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	15991317	Expense
Grants	10706	Grants
Description	OUR ORGANIZATION HAS ONLY ONE PROGRAM SERVICE, PROVIDING ELECTRICAL SERVICE FOR 6,393 ACTIVE SERVICES ON COOPERATIVE BASIS. WE HAVE 1,874 MILES OF ENERGIZED LINE AND DURING THE YEAR OF 2012 WE PURCHASED 155,030,832 KWH OF POWER TO PROVIDE ADEQUATE SERVICE TO OUR CUSTOMERS. OUR OBJECTIVE IS TO KEEP SERVICE INTERRUPTIONS TO A MINIMUM. SERVICE INTERRUPTIONS FOR 2012 WERE APPROXIMATELY 5 1/2 HOURS PER CUSTOMER FOR THE YEAR OF SERVICE.	Description
Total Program Service Expense	15991317	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	false	ReportOtherLiabilities
Report Fin48 Footnote	true	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	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	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	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	70	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	33	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
Gross Income From Members	15890364	GrossIncomeFromMembers
Gross Income Other Sources	621103	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	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	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	MO	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	BEVERLY K RAMSEYER	NamePerson
Telephone Number	4176825636	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	91 WEST HIGHWAY 160	AddressLine1
City	LAMAR	City
State	MO	State
ZIP Code	64759	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DOUG HAILE
PRESIDENT OF	2.06	X	X	5200	0	0
BARBARA BARLEY
MEMBER OF BO	3.17	X		5050	0	0
VICTOR HIGGINBOTHAM
MEMBER OF BO	1.73	X	X	5000	0	0
BEN REED
MEMBER OF BO	1.63	X		4600	0	0
DAVID STUMP
MEMBER OF BO	2.13	X		4600	0	0
KENNY OWEN
VICE PRESIDE	2.09	X	X	4450	0	0
KEVIN LITTLE
MEMBER OF BO	1.42	X		4250	0	0
JOEL MANEVAL
SECRETARY-TR	1.67	X	X	4250	0	0
MAX WALTERS
MEMBER OF BO	1.52	X		3900	0	0
BOBBI A JEFFRIES
CEO/GENERAL	60.00		X	132299	0	64050
BEVERLY KAY RAMSEYER
MGR OF ACCT/	40.00		X	86099	0	13391

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	259698	TotalReportableCompFromOrg
Total Other Compensation	77441	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (3 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
TRUNCATE TREE SERVICE COMPANY
PO BOX 1126	CARTHAGE	MO	64836	TREE TRIMMING	112738
PROGRESSIVE SOLUTIONS LLC
PO BOX 1130	MARSHALL	AR	72650	SPRAY LINE	106461
CHRIS ARENS
RT 1 BOX 182	BRONAUGH	MO	64728	TREE TRIMMING	100071

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	3	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ELECTRICAL RESIDENTIAL & FARM	9180007	9180007
COMMERCIAL ELECTRIC SALES	6079498	6079498
IRRIGATION	279639	279639
SALES TO PUBLIC BUILDINGS	209796	209796
FORFEITED DISCOUNTS	139857	139857

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1567	TotalRevenueColumn
Related Or Exempt Function Income	1567	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	15890364	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	591248	TotalRevenueColumn
Exclusion	$591,248	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	51051	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	51051	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	51051	TotalRevenueColumn
Exclusion	$51,051	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
NON OPERATING RENTAL	7966	$7,966
GROSS RECEIPTS - INVENTORY	3934	$3,934
OTHER	2449	$2,449

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	-3142	TotalRevenueColumn
Related Or Exempt Function Income	-3142	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	11207	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	16543870	TotalRevenueColumn
Related Or Exempt Function Income	15887222	RelatedOrExemptFunctionIncome
Exclusion	$656,648	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	10706	Total
Program Services	10706	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	913363	Total
Program Services	913363	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	337139	Total
Program Services	337139	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	987816	Total
Program Services	987816	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	444338	Total
Program Services	444338	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	539107	Total
Program Services	539107	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	149046	Total
Program Services	149046	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	25511	Total
Program Services	25511	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	13170	Total
Program Services	13170	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	386826	Total
Program Services	386826	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	67045	Total
Program Services	67045	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	164753	Total
Program Services	164753	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	64104	Total
Program Services	64104	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	109304	Total
Program Services	109304	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	37390	Total
Program Services	37390	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	32715	Total
Program Services	32715	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1310548	Total
Program Services	1310548	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	39994	Total
Program Services	39994	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1494807	Total
Program Services	1494807	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	48740	Total
Program Services	48740	ProgramServices

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
PURCHASED POWER	8288254	8288254
LINE MAINTENANCE TOOLS &	278953	278953
PROPERTY TAX	247688	247688

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15991317	Total
Program Services	15991317	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	198868	BOY
EOY	378679	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1829107	BOY
EOY	1245761	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1314939	BOY
EOY	1323140	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	433113	BOY
EOY	452584	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	70414	BOY
EOY	9875	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	46081445	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	13324535	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	32224640	BOY
EOY	32756910	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	5395841	BOY
EOY	5852768	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	36402	BOY
EOY	35418	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	41503324	BOY
EOY	42055135	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2437334	BOY
EOY	2526446	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	23858616	BOY
EOY	23325433	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	17047	BOY
EOY	12291	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	26312997	BOY
EOY	25864170	EOY

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

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	18279620	BOY
EOY	18324891	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	-3089293	BOY
EOY	-2133926	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	15190327	BOY
EOY	16190965	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	41503324	BOY
EOY	42055135	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	552553	ReconcilationRevenueExpenses
Reconcilation Other Changes	448085	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

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

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	425863	OtherCostOrOtherBasis
Book Value	425863	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1885133	OtherCostOrOtherBasis
Depreciation	806319	Depreciation
Book Value	1078814	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2873020	OtherCostOrOtherBasis
Depreciation	1940451	Depreciation
Book Value	932569	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	40897429	OtherCostOrOtherBasis
Depreciation	10577765	Depreciation
Book Value	30319664	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	32756910	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (5 entries)

DescriptionDescription	Book ValueBookValue
KAMO	4592374
NRU-CFC CAPITAL TERM CERTIFICATES	531438
NRU-CFC PATRONAGE RECEIVABLE	439186
ARKANSAS ELECTRIC COOPERATIVE	180211
OTHER ORGANIZATIONS	109559

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	5852768	TotalOfBookValueProgramRelated
Tot Revenue Etc Audited Fincl Stmt	16543870	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	16543870	RevenueSubtotal
Total Revenue Per Form990	16543870	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	15077954	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	15077954	ExpensesSubtotal
Other Expenses Not Included	913363	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	913363	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	15991317	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES. THE TAX YEARS BEFORE 2009 GENERALLY ARE NOT SUBJECT TO EXAMINATION BY THE U.S. FEDERAL AND MOST STATE TAX AUTHORITIES. 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 INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	PATRONAGE DIVIDEND ALLOCATED 913,363

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	false	RecordsMaintained

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	OUR ORGANIZATION ONLY GAVE SMALL SUMS TO ANY OTHER NON-PROFIT ORGANIZATION. WE DID GIVE A TOTAL SUM OF 10,706, BUT THAT WENT TO A TOTAL OF OVER 40 ORGANIZATIONS.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	BOBBI A JEFFRIES	NamePerson
Title	CEOGENERAL MANAGER	Title
Base Compensation Filing Org	130958	BaseCompensationFilingOrg
Bonus Filing Org	1100	BonusFilingOrg
Other Compensation Filing Org	241	OtherCompensationFilingOrg
Deferred Comp Filing Org	64050	DeferredCompFilingOrg
Total Compensation Filing Org	196349	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO IMPROVE FARM PRODUCTION AND LIVING STANDARDS THROUGH ELECTRICAL SERVICES PROVIDED TO RURAL AREAS ON A COOPERATIVE BASIS. TO IMPROVE THE ECONOMY OF THE COMMUNITY THROUGH ELECTRICAL SERVICE PROVIDED TO COMMERCIAL, SCHOOLS AND CHURCHES. AND TO PROMOTE A CLEAN AND SAFE ENVIRONMENT THROUGH ELECTRICAL SERVICE PROVIDED TO LANDFILLS, HIGHWAYS AND PARKS.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THREE BOARD MEMBERS ARE VOTED ON AND ELECTED EACH YEAR BY THE GENERAL MEMBERSHIP. EACH BOARD MEMBER IS ELECTED FOR A TERM OF 3 YEARS. THESE DIRECTORS ARE ALL MEMBERS OF THE ORGANIZATION AND ARE ELECTED BY ONE MEMBER EQUALS ONE VOTE PRINCIPLE AT OUR ANNUAL MEMBERSHIP MEETING.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	THERE ARE NINE DIRECTORS WHICH APPROVE ALL POLICIES OF THE ORGANIZATION, BUT THE GENERAL MEMBERSHIP MUST APPROVE ANY CHANGES MADE TO THE BYLAWS OF THE ORGANIZATION. THOSE BYLAWS REQUIRE NOTIFICATION OF AND A VOTE OF THE MEMBERS AT THE ANNUAL MEETING TO CHANGE.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS IS PRESENTED WITH A COPY OF THE 990 AT THE BOARD MEETING. THEY WILL REVIEW IT BY SECTION AND ASK QUESTIONS TO THE CEO/GENERAL MANAGER.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	CONFLICT OF INTEREST POLICY AND WHISTLEBLOWER POLICY ARE ANNUALLY REVIEWED WITH EMPLOYEES AND BOARD OF DIRECTORS. BOARD OF DIRECTORS ARE ASKED TO EXCUSE THEMSELVES FROM ANY DECISION WITH WHICH THEY HAVE A CONFLICT OF INTEREST.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	Y
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	IN 2008 OUR ORGANIZATION HIRED THE NRECA CONSULTING GROUP TO EVALUATE JOB DUTIES AND COMPENSATION OF THE ENTIRE STAFF. EACH JOB DESCRIPTION WAS ASSIGNED A GRADE. COMPENSATION IS DETERMINED BY GRADE LEVEL, WHICH IS COMPARABLE TO OTHER COOPERATIVES WITHIN THE REGION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	BARTON COUNTY ELECTRIC COOPERATIVE PRESENTS THE ANNUAL AUDIT AT THE ANNUAL MEMBER'S MEETING. BCEC HAS AN ACCESS TO INFORMATION POLICY THAT DETAILS HOW MEMBERS MAY OBTAIN COOPERATIVE INFORMATION. ALL BCEC BYLAWS AND MINUTES OF OUR BOARD OF DIRECTOR'S MEETINGS ARE POSTED FOR PUBLIC ACCESS ON OUR WEBSITE.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	PATRONAGE DIVIDEND ALLOCATED 913,363
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	OTHER COMPEREHSNIVE INCOME 62,587 INCREASE IN DONATED CAPITAL 49,902 LESS: RETIREMENTS OF PATRONAGE CAPITAL 577,767

Schedule R IRS990ScheduleR

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	BARTON ENERGY INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	93 WEST HIGHWAY 160	AddressLine1
City	LAMAR	City
State	MO	State
ZIP Code	64759	ZIPCode

Field	Value	IRS element (for citing)
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	false	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	false	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg