DELTA-MONTROSE ELECTRIC ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- DELTA-MONTROSE ELECTRIC ASSOCIATION (EIN 84-0185658)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-08
- IRS object ID
- 201302819349300520
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-10-08T10:03:21-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750882037 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1 |
| City | LUBBOCK | City |
| State | TX | State |
| ZIP Code | 79423 | 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 | 840185658 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELTA MONTROSE ELECTRIC ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DELT | NameControl |
| Phone | 9702494572 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1 |
| City | MONTROSE | City |
| State | CO | State |
| ZIP Code | 81402 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DANIEL MCCLENDON | Name |
| Title | GENERAL MANAGER | Title |
| Phone | 9702494572 | Phone |
| Date Signed | 2013-09-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William M Miller | Name |
| PTIN | P00439459 | PTIN |
| Phone | 8067473806 | Phone |
| Date Prepared | 2013-09-02 | DatePrepared |
| Self Employed | X | SelfEmployed |
| 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 | DANIEL MCCLENDON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1 |
| City | MONTROSE | City |
| State | CO | State |
| ZIP Code | 81402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 67704931 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.DMEA.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1938 | YearFormation |
| State Legal Domicile | CO | StateLegalDomicile |
| Activity Or Mission Description | WE ENERGIZE AND SERVE OUR COMMUNITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 117 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 386154 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -142665 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 68046358 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 66720445 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 227461 | InvestmentIncomePriorYear |
| Investment Income Current Year | 241457 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 823730 | OtherRevenuePriorYear |
| Other Revenue Current Year | 713609 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 69097549 | TotalRevenuePriorYear |
| Total Revenue Current Year | 67675511 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6581 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5976 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 1528161 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 1410280 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6307125 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6843779 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 56573179 | OtherExpensePriorYear |
| Other Expenses Current Year | 57420758 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 64415046 | TotalExpensesPriorYear |
| Total Expenses Current Year | 65680793 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 4682503 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1994718 | RevenuesLessExpensesCY |
| Total Assets BOY | 152891966 | TotalAssetsBOY |
| Total Assets EOY | 182326037 | TotalAssetsEOY |
| Total Liabilities BOY | 64801915 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 91240072 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 88090051 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 91085965 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | WE ENERGIZE AND SERVE OUR COMMUNITIES BY ENSURING THE SAFETY OF OUR MEMBERS AND EMPLOYEES; PROVIDING MEMBERS WITH COMPETITIVE RATES, BALANCED WITH QUALITY SERVICE AND RELIABILITY; MAXIMIZING EFFICIENCIES, OPERATIONALLY AND THROUGH ENERGY EFFICIENCY AND CONSERVATION; PROMOTING LOCAL ECONOMIC DEVELOPMENT; AND BEING NIMBLE AS WE INVESTIGATE AND PURSUE ENERGY OPTIONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | SALE OF ELECTRIC POWER TO MEMBERS - 32,346 ACTIVE SERVICES WERE PROVIDED POWER AT YEAR END AT COST ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 98 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 117 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Gross Income From Members | 69617531 | GrossIncomeFromMembers |
| Gross Income Other Sources | 1648808 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 7 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WILLIAM MERTZ III CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9702494572 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11925 6300 ROAD | AddressLine1 |
| City | MONTROSE | City |
| State | CO | State |
| ZIP Code | 81402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| GLEN BLACK | |||||||
| PRESIDENT | 8.40 | X | X | 13550 | 0 | 0 | |
| NANCY HOVDE | |||||||
| VICE PRESIDENT | 16.30 | X | X | 13325 | 0 | 0 | |
| MICHAEL SRAMEK | |||||||
| SECRETARY/TREASURER | 5.90 | X | X | 12550 | 0 | 0 | |
| TERRY BROWN | |||||||
| ASST SECRETARY/TRESURER | 3.00 | X | X | 12825 | 0 | 0 | |
| TONY PRENDERGAST | |||||||
| DIRECTOR | 9.60 | X | 15350 | 0 | 0 | ||
| BRENT HINES | |||||||
| DIRECTOR | 4.90 | X | 12075 | 0 | 0 | ||
| ED MARSTON | |||||||
| DIRECTOR | 5.30 | X | 13225 | 0 | 0 | ||
| MARSHALL COLLINS | |||||||
| DIRECTOR | 5.60 | X | 12175 | 0 | 0 | ||
| WILLIAM PATTERSON | |||||||
| DIRECTOR 6/2012 - 12/2012 | 6.80 | X | 8250 | 0 | 0 | ||
| KENNETH NORRIS | |||||||
| DIRECTOR 1/2012 - 6/2012 | 4.70 | X | 5625 | 0 | 0 | ||
| DANIEL MCCLENDON | |||||||
| GENERAL MANAGER | 60.00 | X | 202483 | 0 | 77808 | ||
| STEVEN METHENY | |||||||
| ASST GENERAL MANAGER | 50.00 | X | 153266 | 0 | 70654 | ||
| WILLIAM MERTZ III | |||||||
| CFO | 50.00 | X | 136869 | 0 | 45867 | ||
| VIRGINIA E ALLEN | |||||||
| ADMIN SERVICES MANAGER | 45.00 | X | 126856 | 0 | 62330 | ||
| KENT DAVENPORT | |||||||
| ENGINEERING MANAGER | 40.00 | 129908 | 0 | 67252 | X | ||
| DOUGLAS COX | |||||||
| OPERATIONS MANAGER | 40.00 | 116221 | 0 | 71806 | X | ||
| ROBERT CLARK | |||||||
| IT MANAGER | 40.00 | 126962 | 0 | 69781 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1111515 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 465498 | TotalOtherCompensation |
| Number Individuals GT100 K | 7 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MOUNTAIN STATES HYDRO | |||||
| PO BOX 918 | SUNNYSIDE | WA | 98944 | HYDRO CONSTRUCTION | 14312600 |
| BRINK CONSTRUCTORS | |||||
| 2950 NORTH PLAZA DRIVE | RAPID CITY | SD | 57702 | LINE CONSTRUCTION | 1559950 |
| TRI-STATE GENERATION AND TRANSMISSION | |||||
| PO BOX 33695 | DENVER | CO | 80233 | LINE/SUBSTATION CONSTRUCTION | 1074239 |
| WASATCH ELECTRIC | |||||
| PO BOX 26588 | SALT LAKE CITY | UT | 84104 | LINE CONSTRUCTION | 728328 |
| ASPLUNDH TREE EXPERT | |||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 60677 | TREE TRIMMING | 474275 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 14 | NumberOfContractorsGT100K |
| Info In Schedule O Part VIII | X | InfoInScheduleOPartVIII |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| ELECTRIC ENERGY | 221000 | 65055459 | 65055459 | |
| PATRONAGE DIVIDENDS | 221000 | 1480067 | 1480067 | |
| GEOTHERMAL SALES | 221000 | 174774 | 147043 | 27731 |
| ELECTRIC WHEELING | 221000 | 10145 | 10145 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 66720445 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 242445 | TotalRevenueColumn |
| Exclusion | $242,445 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 29640 | Real |
| Personal | 265317 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 29640 | Real |
| Personal | 265317 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 294957 | TotalRevenueColumn |
| Related Or Exempt Function Income | 168545 | RelatedOrExemptFunctionIncome |
| Exclusion | $126,412 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 28432 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 29420 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -988 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -988 | TotalRevenueColumn |
| Exclusion | -$988 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| DISPATCH REVENUE | 517000 | 357073 | 357073 | |
| VENDOR INCOME | 221000 | 61579 | 1350 | 60229 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 418652 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 67675511 | TotalRevenueColumn |
| Related Or Exempt Function Income | 66921488 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 386154 | UnrelatedBusinessRevenue |
| Exclusion | $367,869 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5976 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1410280 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 995083 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3698809 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 644033 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1173033 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 332821 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2363169 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4510777 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| PURCHASED POWER | 44905964 |
| DISTRIBUTION EXPENSES | 1850165 |
| ADMIN AND GENERAL | 1746221 |
| CUSTOMER ACCOUNTS | 978476 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1065986 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65680793 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6178402 | BOY |
| EOY | 11781993 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7647024 | BOY |
| EOY | 6712499 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5232946 | BOY |
| EOY | 4666032 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1951928 | BOY |
| EOY | 2485695 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 346563 | BOY |
| EOY | 46679 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 160844990 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 56360536 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 80261056 | BOY |
| EOY | 104484454 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 348180 | BOY |
| EOY | 341816 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44908222 | BOY |
| EOY | 45637102 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6017645 | BOY |
| EOY | 6169767 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152891966 | BOY |
| EOY | 182326037 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5287019 | BOY |
| EOY | 6176428 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 284387 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 251593 | BOY |
| EOY | 642678 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54745394 | BOY |
| EOY | 79934006 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4517909 | BOY |
| EOY | 4202573 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64801915 | BOY |
| EOY | 91240072 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88090051 | BOY |
| EOY | 91085965 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 88090051 | BOY |
| EOY | 91085965 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152891966 | BOY |
| EOY | 182326037 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1994718 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 1001196 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 674816 | OtherCostOrOtherBasis |
| Book Value | 674816 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6825228 | OtherCostOrOtherBasis |
| Depreciation | 1214757 | Depreciation |
| Book Value | 5610471 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 118529223 | OtherCostOrOtherBasis |
| Depreciation | 55071178 | Depreciation |
| Book Value | 63458045 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 34815723 | OtherCostOrOtherBasis |
| Depreciation | 74601 | Depreciation |
| Book Value | 34741122 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 104484454 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (10 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| PATRONAGE CAPITAL - COBANK | 1467 | C |
| PATRONAGE CAPITAL - FEDERATED INSURANCE | 210418 | C |
| PATRONAGE CAPITAL - NISC | 113584 | C |
| PATRONAGE CAPITAL - CFC | 309478 | C |
| PATRONAGE CAPITAL - TRI-STATE G & T | 42125965 | C |
| PATRONAGE CAPITAL - WESTERN UNITED ELECTRIC SUPPLY CORPORATION | 926565 | C |
| INVESTMENT IN AFFILIATED COMPANY - DMEA UTILITY SERVICES, LLC | 300000 | C |
| CAPITAL TERM CERTIFICATES - CFC | 1644585 | C |
| MEMBERSHIPS - CFC | 1000 | C |
| PATRONAGE CAPITAL - NRTC | 4040 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 45637102 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (9 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CONSUMER ADVANCES FOR CONSTRUCTION | $332,513 |
| CUSTOMER ENERGY PRE-PAYMENTS | $182,992 |
| UNCLAIMED CAPITAL CREDITS | $389,869 |
| OTHER ACCRUED LIABILITIES | $46,408 |
| ACCUMULATED PROVISION FOR SICK LEAVE | $362,351 |
| ACCRUED TAXES | $857,557 |
| ACCRUED INTEREST PAYABLE | $106,970 |
| ACCRUED PAYROLL AND COMPENSATED ABSENCES | $1,173,913 |
| REGULATORY LIABILITIES | $750,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4202573 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part IV, Line 2b: | THE COOPERATIVE HAS ESTABLISHED A RURAL SCHOLARSHIP FUND WITH RETIREMENTS OF PATRONAGE CAPITAL, WHICH HAVE REMAINED UNCLAIMED FOR A PERIOD OF FIVE YEARS AND SIX MONTHS. THE AMOUNTS DEPOSITED INTO THE RURAL SCHOLARSHIP FUND ARE APPROVED BY THE STATE OF COLORADO AND CAN ONLY BE USED FOR SCHOLARSHIPS TO ENABLE STUDENTS FROM RURAL AREAS TO ATTEND COLLEGE, TECHNICAL SCHOOL OR OTHER POST SECONDARY EDUCATION INSTITUTION. | |
| Part X, Line 2: | THE COOPERATIVE HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE COOPERATIVE IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE COOPERATIVE DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE, AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. | Description of Uncertain Tax Positions Under FIN 48: |
| Part VII: THE AMOUNT OF INVESTMENTS - OTHER SECURITIES ON FORM 990, PAGE 11, PART X, LINE 12 DOES NOT EQUAL OR EXCEED 5 PERCENT OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY IN ACCORDANCE WITH IRS INSTRUCTIONS SCHEDULE D, PART VII HAS BEEN LEFT BLANK. Part IX: THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5 PERCENT OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY IN ACCORDANCE WITH IRS INSTRUCTIONS SCHEDULE D, PART IX HAS BEEN LEFT BLANK. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ALL GRANTS, SPONSORSHIPS AND DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA. ALL DONATIONS ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (7 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DANIEL MCCLENDON | ||||||||||||||
| GENERAL MANAGER | 176097 | 0 | 7500 | 0 | 18886 | 0 | 52987 | 0 | 24821 | 0 | 280291 | 0 | 0 | 0 |
| STEVEN METHENY | ||||||||||||||
| ASST GENERAL MANAGER | 134697 | 0 | 2398 | 0 | 16171 | 0 | 47711 | 0 | 22943 | 0 | 223920 | 0 | 0 | 0 |
| WILLIAM MERTZ III | ||||||||||||||
| CFO | 122170 | 0 | 0 | 0 | 14699 | 0 | 18632 | 0 | 27235 | 0 | 182736 | 0 | 0 | 0 |
| VIRGINIA E ALLEN | ||||||||||||||
| ADMIN SERVICES MANAGER | 114881 | 0 | 3108 | 0 | 8867 | 0 | 39514 | 0 | 22816 | 0 | 189186 | 0 | 0 | 0 |
| KENT DAVENPORT | ||||||||||||||
| ENGINEERING MANAGER | 119137 | 0 | 0 | 0 | 10771 | 0 | 44693 | 0 | 22559 | 0 | 197160 | 0 | 0 | 0 |
| DOUGLAS COX | ||||||||||||||
| OPERATIONS MANAGER | 110603 | 0 | 0 | 0 | 5618 | 0 | 47706 | 0 | 24100 | 0 | 188027 | 0 | 0 | 0 |
| ROBERT CLARK | ||||||||||||||
| IT MANAGER | 114055 | 0 | 0 | 0 | 12907 | 0 | 47520 | 0 | 22261 | 0 | 196743 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Supplemental Information | Identifier |
| Return Reference | Part III | ReturnReference |
| Explanation | PART I, LINE 1A HEALTH CLUB DUES IN AN EFFORT TO PROMOTE PHYSICAL FITNESS, THE COOPERATIVE WILL REIMBURSE ANY EMPLOYEE UP TO $100 FOR HEALTH CLUB DUES IF THE EMPLOYEE SIGNS UP FOR A ONE YEAR MEMBERSHIP. PART II, COLUMN C INCLUDED IN THE AMOUNT IS THE ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THE PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTION TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. BREAKDOWN OF DEFERRED COMPENSATION REPORTED ON PART II, COLUMN (C): DANIEL MCCLENDON: CONTRIBUTION TO 401(K): $ 8,100 INCREASE IN DEFINED BENEFIT PLAN: 44,887 TOTAL REPORTED IN COLUMN C $ 52,987 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (44,887) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 32,275 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 40,375 STEVEN METHENY: CONTRIBUTION TO 401(K): $ 6,165 INCREASE IN DEFINED BENEFIT PLAN: 41,546 TOTAL REPORTED IN COLUMN C $ 47,711 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (41,546) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 24,564 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 30,729 WILLIAM MERTZ III: CONTRIBUTION TO 401(K): $ 5,662 INCREASE IN DEFINED BENEFIT PLAN: 12,970 TOTAL REPORTED IN COLUMN C $ 18,632 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (12,970) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 21,928 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 27,590 VIRGINIA E ALLEN: CONTRIBUTION TO 401(K): $ 4,650 INCREASE IN DEFINED BENEFIT PLAN: 34,864 TOTAL REPORTED IN COLUMN C $ 39,514 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (34,864) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 18,199 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 22,849 KENT DAVENPORT: CONTRIBUTION TO 401(K): $ 5,453 INCREASE IN DEFINED BENEFIT PLAN: 39,240 TOTAL REPORTED IN COLUMN C $ 44,693 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (39,240) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 21,211 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 26,664 DOUGLAS COX: CONTRIBUTION TO 401(K): $ 5,028 INCREASE IN DEFINED BENEFIT PLAN: 42,678 TOTAL REPORTED IN COLUMN C $ 47,706 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (42,678) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 19,390 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 24,418 ROBERT CLARK: CONTRIBUTION TO 401(K): $ 5,213 INCREASE IN DEFINED BENEFIT PLAN: 42,307 TOTAL REPORTED IN COLUMN C $ 47,520 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN: (42,307) ADD: CASH CONTRIBUTED TO DEFINED BENEFIT PLAN: 20,189 TOTAL CASH CONTRIBUTIONS TO PENSION PLANS: $ 25,402 | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| TRI-STATE G&T ASSOCIATION INC | |||
| A DIRECTOR SERVES ON THE BOARD OF TRI-STATE G&T | 45980964 | THE COOPERATIVE PURCHASES ELECTRIC POWER AND SUBSTATION CONSTRUCTION SERVICES FROM TRI-STATE G&T. | 0 |
| WESTERN UNITED ELECTRIC SUPPLY CORPORATION (WUE) | |||
| A DIRECTOR SERVES ON THE BOARD OF WUE. | 4860644 | THE COOPERATIVE PURCHASES UTILITY MATERIALS FROM WUE. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (19 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| TOTAL NUMBER OF EMPLOYEES | Form 990, Page 1, Part I, Line 5 | THE NUMBER OF EMPLOYEES REPORTED ON LINE 5 REPRESENTS THE NUMBER OF W-2'S ISSUED BY THE COOPERATIVE AND NOT NECESSARILY THE NUMBER OF EMPLOYEES NORMALLY EMPLOYED BY THE COOPERATIVE AND REPORTED TO RUS. |
| Form 990, Part VI, Section A, line 6 | THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. | |
| Form 990, Part VI, Section A, line 7a | THE MEMBERS OF THE COOPERATIVE VOTE TO ELECT THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS. | |
| Form 990, Part VI, Section A, line 7b | THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE: 1. THE DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS; 2. THE DISSOLUTION/LIQUIDATION OF THE COOPERATIVE; AND 3. THE MERGER OR CONSOLIDATION OF THE COOPERATIVE WITH ANOTHER ORGANIZATION. | |
| Form 990, Part VI, Section A, line 8b | EXECUTIVE SESSION FROM TIME TO TIME THE ENTIRE BOARD WILL GO INTO EXECUTIVE SESSION FOR DISCUSSING ITEMS OF A SENSITIVE AND CONFIDENTIAL NATURE. WHEN THIS OCCURS MANAGEMENT AND OTHERS IN ATTENDANCE ARE REMOVED FROM THE MEETING ROOM. ITEMS DISCUSSED IN EXECUTIVE SESSION ARE NOT DOCUMENTED. HOWEVER, ACTIONS TAKEN BY THE BOARD AFTER EXECUTIVE SESSIONS ARE ADJOURNED ARE FULLY DOCUMENTED IN THE WRITTEN MINUTES. | |
| Form 990, Part VI, Section B, line 11 | MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION, REVIEW AND APPROVAL PRIOR TO FILING. THE DISCUSSION AND REVIEW WAS PERFORMED AT THE BOARD MEETING IMMEDIATELY BEFORE FILING THE FORM 990. | |
| Form 990, Part VI, Section B, line 12c | THE BOARD OF DIRECTORS CONDUCT AN ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY, AND OBTAIN THE SIGNATURE OF EACH BOARD MEMBER ACKNOWLEDGING THE REVIEW OF THE POLICY. | |
| Form 990, Part VI, Section B, line 15 | THE BOARD OF DIRECTORS USE A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE GENERAL MANAGER. THE SURVEY SHOWS COMPARATIVE SALARIES FOR GENERAL MANAGERS FROM COOPERATIVES LOCATED IN COLORADO AND THE NATION. THE MANAGEMENT COMPENSATION PLAN IS APPROVED BY THE BOARD OF DIRECTORS. THE BOARD AND THE GENERAL MANAGER USE A COMPENSATION SURVEY WHEN DETERMINING THE COMPENSATION OF THE ORGANIZATION'S OTHER OFFICERS. THE SURVEY INCLUDES SALARIES FROM SIMILAR COOPERATIVES THROUGHOUT COLORADO AND THE NATION. | |
| Form 990, Part VI, Section C, line 19 | THE COOPERATIVE WILL PROVIDE A COMPLETE COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. THIS IS DONE IN COMPLIANCE WITH BOARD POLICY 10, SECTIONS 1-4. ANNUALLY THE COOPERATIVE PROVIDES A COPY OF THE AUDITED BALANCE SHEET AND INCOME STATEMENT TO THE MEMBERS OF THE COOPERATIVE WITH THE ANNUAL REPORT. FINALLY, THE COOPERATIVE'S BYLAWS CAN BE FOUND ON THEIR WEBSITE WWW.DMEA.COM. | |
| INDEPENDENT DIRECTORS | Form 990, Part VI, Line 1B | MARSHALL COLLINS PER IRS FORM 990 INSTRUCTIONS IS NOT AN INDEPENDENT DIRECTOR BECAUSE HE IS ON THE BOARD OF TRI-STATE G&T. THE COOPERATIVE PURCHASES ELECTRIC ENERGY FROM TRI-STATE. THE COOPERATIVE IS A MEMBER OF TRI-STATE, AS SUCH MR. COLLINS IS THE COOPERATIVE'S REPRESENTATIVE ON TRI-STATE'S BOARD. MR. COLLINS HAS NO OWNERSHIP INTEREST IN TRI-STATE AND RECEIVES NO DIRECT OR INDIRECT BENEFIT FROM THE COOPERATIVE DOING BUSINESS WITH TRI-STATE. |
| INDEPENDENT DIRECTORS | Form 990, Part VI, Line 1B | ED MARSTON PER IRS FORM 990 INSTRUCTIONS IS NOT AN INDEPENDENT DIRECTOR BECAUSE HE IS ON THE BOARD OF WESTERN UNITED ELECTRIC SUPPLY CORPORATION (WUE). THE COOPERATIVE PURCHASES UTILITY MATERIALS FROM WUE. THE COOPERATIVE IS A MEMBER OF WUE, AS SUCH MR. MARSTON IS THE COOPERATIVE'S REPRESENTATIVE ON WUE'S BOARD. MR. MARSTON HAS NO OWNERSHIP INTEREST IN WUE AND RECEIVES NO DIRECT OR INDIRECT BENEFIT FROM THE COOPERATIVE DOING BUSINESS WITH WUE. |
| TO PROVIDE DETAIL REGARDING OFFICER & HIGHLY COMPENSATED EMPLOYEE BENEFITS | Form 990, Part VII, Column F | IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE COOPERATIVE HAS ESTABLISHED A DEFINED CONTRIBUTION PLAN UNDER SECTION 401(K) OF THE INTERNAL REVENUE CODE. AS PART OF THE PLAN DOCUMENT, THE COOPERATIVE PROVIDES A MATCHING CONTRIBUTION UP TO 4.5% OF A PARTICIPATING EMPLOYEE'S SALARY. ADDITIONALLY, THE COOPERATIVE PARTICIPATES IN A MULTI-EMPLOYER DEFINED BENEFIT PLAN. CONTRIBUTIONS TO THIS PLAN ARE BASED ON THE FULL FUNDING LIMITATION OF SUCH PLAN. EMPLOYER CONTRIBUTIONS FOR BOTH PLANS ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING OFFICERS, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE COOPERATIVE ALSO PROVIDES HEALTH AND LIFE INSURANCE TO ALL EMPLOYEES, INCLUDING OFFICERS, THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) FOR THE OFFICER IS COMPRISED OF THE ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN FOR THE OFFICER, THE TOTAL AMOUNT CONTRIBUTED TO THE 401(K) PENSION PLAN AND THE INSURANCE PREMIUMS PAID FOR THE BENEFIT OF THE OFFICER. |
| PATRONAGE DIVIDENDS | Form 990, Part VIII, Line 2B | PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE COOPERATIVE TO ITS MEMBERS. |
| ACCOUNTING SYSTEM | Form 990, Part IX | THE ACCOUNTING RECORDS OF THE COOPERATIVE ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS AS PRESCRIBED BY THE FEDERAL ENERGY REGULATORY COMMISSION FOR CLASS A AND B ELECTRIC UTILITIES. THE UNIFORM SYSTEM OF ACCOUNTING DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1 - 23. THE COOPERATIVE WILL BREAK OUT SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1 - 23 WILL BE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE UNIFORM SYSTEM OF ACCOUNTS. |
| RECONCILIATION OF WAGES PER RETURN TO W-3 | Form 990, Part IX, Lines 5-7 | SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. IN AN EFFORT TO EXPLAIN WHY THE AMOUNTS REPORTED ON LINES 5-7 DO NOT AGREE TO THE W-3 THE FOLLOWING RECONCILIATION IS PROVIDED. TOTAL PER LINES 5-7 $ 4,693,892 LESS DIRECTORS FEES REPORTED ON 1099-MISC (118,950) PLUS SALARIES AND WAGES ALLOCATED TO ASSET ACCOUNTS 3,600,118 LESS EMPLOYEE OFFICER BENEFITS REPORTED ON LINE 5 (256,659) RECONCILIATION TO W-3 $ 7,918,401 |
| BREAKDOWN OF EXPENSES INCLUDED IN ADMINISTRATIVE AND GENERAL | Form 990, Part IX, Line 24 | THE FOLLOWING IS A BREAKDOWN OF THE EXPENSES REPORTED AS ADMINISTRATIVE AND GENERAL EXPENSE ON FORM 990, PART IX, LINE 24 INSURANCE $ 78,371 INJURIES AND DAMAGES 33,221 OUTSIDE SERVICES 103,545 INFORMATION TECHNOLOGY 554,215 ADVERTISING 35,286 ANNUAL MEETING EXPENSE 53,828 MAINTENANCE OF GENERAL PLANT 280,364 SUPPLES, MISCELLANEOUS GENERAL AND ADMINISTRATIVE 607,391 TOTAL ADMINISTRATIVE AND GENERAL EXPENSE PER 990 $ 1,746,221 |
| TO PROVIDE DETAIL REGARDING OTHER EXPENSES | Form 990, Part IX, Line 24(E) | THE FOLLOWING IS A BREAKDOWN OF EXPENSES REPORTED AS OTHER EXPENSES ON FORM 990, PART IX, LINE 24(E): SALES EXPENSE $ 95,258 TRANSMISSION EXPENSE 129,959 TAXES 2,689 ECONOMIC DEVELOPMENT 10,000 CAR HITS POLE, MISC JOBS/CONTRACT 8,287 ABANDONMENT LOSS 15,725 GEOTHERMAL EXPENSES 303,198 DISPATCH EXPENSES 499,272 MARKETING EXPENSES 201 MISCELLANEOUS OTHER EXPENSES 1,397 TOTAL OTHER EXPENSES $ 1,065,986 |
| BENEFITS PAID TO MEMBERS | Form 990, Page 10, Part IX, Line 4 | THE FORM 990 INSTRUCTIONS FOR THE CURRENT YEAR CLARIFIES THAT THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS MEMBERS. THE COOPERATIVE'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS MEMBERS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE COOPERATIVE OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS MEMBERS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR MEMBERS, AND (3) IN A FAIR AND EQUITABLE BASIS ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE COOPERATIVE'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE COOPERATIVE'S BYLAWS AND IS SUMMARIZED AS FOLLOWS: (A) IN ORDER TO INDUCE PATRONAGE AND TO ASSURE THAT THE COOPERATIVE WILL OPERATE ON A NONPROFIT BASIS, THE COOPERATIVE IS OBLIGATED TO ACCOUNT ON A PATRONAGE BASIS TO ALL ITS MEMBERS FOR ALL AMOUNTS RECEIVED AND RECEIVABLE FROM THE FURNISHING OF ELECTRIC ENERGY IN EXCESS OF OPERATING COSTS AND EXPENSES PROPERLY CHARGEABLE AGAINST SUCH SERVICES (I.E. MARGINS FROM THE PROVISION OF ELECTRIC ENERGY). (B) THE MARGINS FROM THE PROVISION OF ELECTRIC ENERGY ARE RECEIVED WITH THE UNDERSTANDING THAT THEY ARE FURNISHED BY THE MEMBERS AS CAPITAL. (C) THE COOPERATIVE IS OBLIGATED TO PAY BY CREDITS TO A CAPITAL ACCOUNT FOR EACH MEMBER FOR ALL SUCH MARGINS. AND (D) ALL SUCH AMOUNTS CREDITED TO THE CAPITAL ACCOUNT OF ANY MEMBER SHALL HAVE THE SAME STATUS AS THOUGH THEY HAD BEEN PAID TO THE MEMBER IN CASH IN PURSUANCE OF A LEGAL OBLIGATION TO DO SO AND THE MEMBER HAD THEN FURNISHED THE TO THE COOPERATIVE CORRESPONDING AMOUNTS OF CAPITAL. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE MEMBERS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE COOPERATIVE FOR THE 2012 CALENDAR YEAR. AS NOTED ABOVE, SUCH AMOUNTS ARE ALLOCATED SUBSEQUENT TO YEAR-END IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). THE AMOUNTS ALLOCATED ARE REPRESENTATIVE OF THE MARGINS FROM THE PROVISION OF ELECTRIC ENERGY TO THE MEMBERS AND ARE DONE PURSUANT TO THE OBLIGATION THAT EXISTED IN THE BYLAWS PRIOR TO THE COOPERATIVE PROVIDING ELECTRICITY TO ITS MEMBERS. THEREFORE, THESE AMOUNTS MEET THE DEFINITION OF THE TERM "PATRONAGE DIVIDENDS PAID". PLEASE NOTE, HOWEVER, THAT BECAUSE PATRONAGE DIVIDENDS IS THE PROCESS BY WHICH THE COOPERATIVE OPERATES AT COST WITH ITS MEMBERS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE COOPERATIVE HAS REPORTED THE AMOUNT OF ITS 2012 MARGIN THAT HAS BEEN OR IS TO BE ALLOCATED TO THE MEMBERS SUBSEQUENT TO YEAR-END. SUCH AMOUNTS ARE AN EXPENSE FOR FORM 990 REPORTING AND IS NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. AS A RESULT, THE DIFFERENCE BETWEEN THE COOPERATIVE'S GAAP BASIS FINANCIAL STATEMENTS AND THE REVENUE LESS EXPENSES REPORTED ON PART I, LINE 19 IS THE AMOUNT OF PATRONAGE DIVIDENDS REPORTED AS BENEFITS PAID TO MEMBERS. |
| Changes in Net Assets or Fund Balances: | Form 990, Part XI, line 9: | PATRONAGE CAPITAL RETIRED -235,346. EQUITY METHOD INCOME/(LOSS) 15,528. PATRONAGE CAPITAL RETIRED - DISCOUNT 114,534. ADJUSTMENT FOR ACCRUED POSTRETIREMENT BENEFIT -303,800. PATRONAGE CAPITAL ASSIGNABLE 1,410,280. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DMEA UTILITIES SERVICES LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 910 | AddressLine1 |
| City | MONTROSE | City |
| State | CO | State |
| ZIP Code | 81402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 841556992 | EIN |
| Primary Activity | ALTERNATIVE ENERGY INVESTMENTS | PrimaryActivity |
| Legal Domicile State | CO | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 35197 | ShareOfTotalIncome |
| Share Of EOY Assets | 570324 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | PercentageOwnership |
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA - LESS THAN 50000 | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | R | TransactionType |
| Method Of Amt Determination | CASH | MethodOfAmtDetermination |