PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE INC (EIN 94-0775035)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-08
- IRS object ID
- 201303129349302185
- 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 | 2013-11-08T17:00:47-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930623286 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AKT LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 680 HAWTHORNE AVE SE 140 | AddressLine1 |
| City | SALEM | City |
| State | OR | State |
| ZIP Code | 97301 | 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 | 940775035 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLUMAS-SIERRA RURAL ELECTRIC COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PLUM | NameControl |
| Phone | 5308324261 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1 |
| City | PORTOLA | City |
| State | CA | State |
| ZIP Code | 961227064 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JUDY MAY | Name |
| Title | CFO | Title |
| Phone | 5308324261 | Phone |
| Date Signed | 2013-11-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KATHY A GORDON CPA | Name |
| PTIN | P00016213 | PTIN |
| Phone | 5035857774 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ROBERT MARSHALL | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 73233 HWY 70 SUITE A | AddressLine1 |
| City | PORTOLA | City |
| State | CA | State |
| ZIP Code | 961227064 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 25767721 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.PSLN.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1937 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 7 | NbrIndependentVotingMembers |
| Total Nbr Employees | 67 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 120378 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -52011 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 25059496 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 25302063 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 320691 | InvestmentIncomePriorYear |
| Investment Income Current Year | 279474 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 139211 | OtherRevenuePriorYear |
| Other Revenue Current Year | 74353 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 25519398 | TotalRevenuePriorYear |
| Total Revenue Current Year | 25655890 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 0 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | 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 | 23673720 | OtherExpensePriorYear |
| Other Expenses Current Year | 23436211 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 23673720 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23436211 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1845678 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2219679 | RevenuesLessExpensesCY |
| Total Assets BOY | 92389774 | TotalAssetsBOY |
| Total Assets EOY | 91584808 | TotalAssetsEOY |
| Total Liabilities BOY | 67120328 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 64461182 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 25269446 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 27123626 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COOPERATIVE PROVIDES ELECTRICAL SERVICE TO COOPERATIVE MEMBERS. AS OF DECEMBER 31, 2012,THERE WERE 7,758 CUSTOMERS BILLED FOR SERVICE. | 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 | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 0 | 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 | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 65 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 67 | 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 | 24955945 | GrossIncomeFromMembers |
| Gross Income Other Sources | 381136 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | 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 | 1 | 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 |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JUDY V MAY CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5308324261 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O PSREC 73233 HWY 70 | AddressLine1 |
| City | PORTOLA | City |
| State | CA | State |
| ZIP Code | 961227064 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| TOM HAMMOND | |||||||
| DIRECTOR | 8.00 | X | 4865 | 0 | 0 | ||
| OLE OLSEN | |||||||
| SECRETARY/TREASURER | 14.00 | X | 5545 | 0 | 0 | X | |
| DAVID ROBERTI | |||||||
| VICE-PRESIDENT | 8.00 | X | 5105 | 0 | 0 | X | |
| WILLIAM L ROBINSON | |||||||
| DIRECTOR | 8.00 | X | 6105 | 0 | 0 | ||
| CHRISTOPHER MILLER | |||||||
| PRESIDENT | 10.00 | X | 5785 | 0 | 0 | X | |
| DAN KENNEY | |||||||
| DIRECTOR | 9.00 | X | 6725 | 0 | 0 | ||
| IVAN RANDALL | |||||||
| DIRECTOR | 8.00 | X | 1705 | 0 | 0 | ||
| ROBERT W MARSHALL | |||||||
| CEO/ GENERAL MANAGER | 60.00 | 263501 | 0 | 116084 | X | ||
| JUDY MAY | |||||||
| CFO | 50.00 | 165593 | 0 | 79608 | X | ||
| NATHAN NORTON | |||||||
| LINE FOREMAN | 53.00 | 158665 | 0 | 57787 | X | ||
| JAMES W RICE | |||||||
| TECHNICAL SERVICES MANAGER | 40.00 | 160163 | 0 | 80409 | X | ||
| LORI D RICE | |||||||
| COO/TELECOMMUNICATIONS | 49.00 | 161315 | 0 | 53810 | X | ||
| JASON TOW | |||||||
| LINE FOREMAN | 52.00 | 164005 | 0 | 57902 | X | ||
| FRED SOMERVILLE | |||||||
| TROUBLEMAN | 53.00 | 153163 | 0 | 55350 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1262240 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 500950 | TotalOtherCompensation |
| Number Individuals GT100 K | 21 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| D&P TREE SERVICE | |||||
| PO BOX 3805 | QUINCY | CA | 95971 | TREE TRIMMING/POLE CLEARING | 188600 |
| WILLIAMS EXCAVATING | |||||
| 240 E PLUMAS AVENUE | PORTOLA | CA | 96122 | CONSTRUCTION/DIRT WORK | 135886 |
| ENERGY SOURCE | |||||
| 3710 GRANT DRIVE SUITE G | RENO | NV | 89509 | ENGINEERING SERVICES | 103534 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| RESIDENTIAL | 221000 | 10654916 | 10654916 |
| PUBLIC AUTHORITIES | 221000 | 10014941 | 10014941 |
| COMMERCIAL LIGHTING | 221000 | 1899331 | 1899331 |
| IRRIGATION | 221000 | 1228290 | 1228290 |
| MISCELLANEOUS SERVICE | 221000 | 1140479 | 1140479 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 364106 | TotalRevenueColumn |
| Related Or Exempt Function Income | 364106 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 25302063 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 279474 | TotalRevenueColumn |
| Unrelated Business Revenue | 120378 | UnrelatedBusinessRevenue |
| Exclusion | $159,096 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 59323 | Real |
| Personal | 105644 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 111831 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -52508 | Real |
| Personal | 105644 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53136 | TotalRevenueColumn |
| Exclusion | $53,136 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REIMBURSEMENTS | Description |
| Business Code | 221000 | BusinessCode |
| Total Revenue Column | 21217 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21217 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 21217 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 25655890 | TotalRevenueColumn |
| Related Or Exempt Function Income | 25323280 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 120378 | UnrelatedBusinessRevenue |
| Exclusion | $212,232 | ExclusionAmount |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2268546 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2408380 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| COST OF POWER | 11246152 |
| DISTRIBUTION COSTS | 2833471 |
| GENERAL & ADMINISTRATIV | 1944000 |
| TRANSMISSION/CUSTOMER/O | 1649273 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1086389 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23436211 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1339592 | BOY |
| EOY | 628670 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2385083 | BOY |
| EOY | 2639483 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6706882 | BOY |
| EOY | 6650786 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199786 | BOY |
| EOY | 215396 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 105263226 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 34829151 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71123030 | BOY |
| EOY | 70434075 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5748092 | BOY |
| EOY | 6062444 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4887309 | BOY |
| EOY | 4953954 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92389774 | BOY |
| EOY | 91584808 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1178317 | BOY |
| EOY | 506356 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 950000 | BOY |
| EOY | 611890 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58742108 | BOY |
| EOY | 55975739 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6249903 | BOY |
| EOY | 7367197 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67120328 | BOY |
| EOY | 64461182 | 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 | 32885 | BOY |
| EOY | 33140 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25236561 | BOY |
| EOY | 27090486 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25269446 | BOY |
| EOY | 27123626 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92389774 | BOY |
| EOY | 91584808 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2219679 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -365499 | 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 | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 954179 | OtherCostOrOtherBasis |
| Book Value | 954179 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8632022 | OtherCostOrOtherBasis |
| Depreciation | 1059071 | Depreciation |
| Book Value | 7572951 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 91761113 | OtherCostOrOtherBasis |
| Depreciation | 33770080 | Depreciation |
| Book Value | 57991033 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3915912 | OtherCostOrOtherBasis |
| Book Value | 3915912 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 70434075 | TotalOfBookValueLandBuildings |
Closely Held Equity Interests CloselyHeldEquityInterests
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 4953635 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
Other Securities OtherSecurities (6 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| FEDERATED INSURANCE STOCK | 136597 | C |
| PATRONAGE CAPITAL - CFC | 403597 | C |
| CAPITAL TERM CERTIFICATES - CFC | 534973 | C |
| MEMBERSHIP FEE - CFC | 1000 | C |
| GENERAL PACIFIC CAPITAL | 5685 | C |
| OTHER INVESTMENTS | 26957 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6062444 | TotalOfBookValueSecurities |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| OTHER ASSETS | 188439 |
| MATERIALS & SUPPLIES | 1237936 |
| DEFERRED CHARGES | 2184152 |
| NCPA RESERVE FUND | 1343427 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 4953954 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CONSUMER ADVANCES FOR CONSTRUCTION | $618,965 |
| CUSTOMER DEPOSITS | $226,375 |
| DEFERRED CREDITS | $4,477,146 |
| OTHER LIABILITIES | $3,601,211 |
| FAS 106 TRANS OBLIGATION | -$1,556,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 7367197 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 25525611 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 25525611 | RevenueSubtotal |
| Other Revenues Not Included | 130279 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 130279 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 25655890 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 23305932 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 23305932 | ExpensesSubtotal |
| Other Expenses Not Included | 130279 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 130279 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23436211 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE COOPERATIVE FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THESE STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THESE STANDARDS REQUIRE AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUBSTANTIATED UNDER EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THE COOPERATIVE HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2012 AND 2011. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | REVENUES NETTED WITH EXPENSES |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROBERT W MARSHALL | ||||||||||||||
| CEO/ GENERAL MANAGER | 236829 | 0 | 0 | 0 | 26672 | 0 | 88180 | 0 | 27904 | 0 | 379585 | 0 | 0 | 0 |
| JUDY MAY | ||||||||||||||
| CFO | 151717 | 0 | 5000 | 0 | 8876 | 0 | 54974 | 0 | 24634 | 0 | 245201 | 0 | 0 | 0 |
| NATHAN NORTON | ||||||||||||||
| LINE FOREMAN | 150924 | 0 | 0 | 0 | 7741 | 0 | 32052 | 0 | 25735 | 0 | 216452 | 0 | 0 | 0 |
| JAMES W RICE | ||||||||||||||
| TECHNICAL SERVICES MANAGER | 144362 | 0 | 0 | 0 | 15801 | 0 | 55738 | 0 | 24671 | 0 | 240572 | 0 | 0 | 0 |
| LORI D RICE | ||||||||||||||
| COO/TELECOMMUNICATIONS | 145712 | 0 | 5000 | 0 | 10603 | 0 | 52616 | 0 | 1194 | 0 | 215125 | 0 | 0 | 0 |
| JASON TOW | ||||||||||||||
| LINE FOREMAN | 145999 | 0 | 0 | 0 | 18006 | 0 | 32167 | 0 | 25735 | 0 | 221907 | 0 | 0 | 0 |
| FRED SOMERVILLE | ||||||||||||||
| TROUBLEMAN | 138488 | 0 | 0 | 0 | 14675 | 0 | 29651 | 0 | 25699 | 0 | 208513 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERTI RANCH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | ROBERTI RANCH'S OWNER IS DAVID ROBERTI, PSREC BOARD OFFICER | Relationship |
| Amount Of Transaction | 13470 | AmountOfTransaction |
| Description Of Transaction | SELL SOLAR POWER: ROBERTI RANCH HAS INSTALLED A SOLAR PROJECT THAT PRODUCES THE MAJORITY OF ITS POWER. ANY EXCESS POWER GENERATED IS SOLD TO THE COOPERATIVE. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| SCHEDULE R PART V LINE 2A | THE TRANSACTIONS REPORTED ON SCHEDULE R ARE VALUED BASED ON THEIR CASH VALUE. | |
| FORM 990, PART VI, SECTION A, LINE 6 | A MEMBER IS AN INDIVIDUAL WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE, OR RECEIVE DISTRIBUTIONS OF INCOME OR ASSETS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER OF THE COOPERATIVE HAS A VOTE. THE VOTE ALLOWS THEM TO ELECT THE BOARD AS WELL AS VOTE ON ANY ISSUE THAT COMES BEFORE THE MEMBERSHIP AT A SPECIAL OR ANNUAL MEETING. | |
| FORM 990, PART VI, SECTION A, LINE 7B | LIMITED TO APPROVING ANY CHANGES MADE TO THE BY-LAWS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE DRAFT 990 IS REVIEWED BY MANAGEMENT AND THE BOARD PRIOR TO FILING OF THE FINAL DOCUMENT. THE REVIEW OF THE 990 IS AN AGENDA ITEM FOR THE BOARD, AND THE RESULTS OF THE REVIEW ARE DOCUMENTED IN THE MINUTES. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS APPLICABLE TO THE DIRECTORS, GENERAL MANAGER, AND ALL EMPLOYEES. THE EXECUTIVE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR REVIEWING ALL POLICY INTERPRETATIONS OR VIOLATIONS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | ANNUALLY, THE COMPENSATION OF ALL MANAGEMENT EMPLOYEES IS REVIEWED AND COMPARED WITH AN ANNUAL COMPENSATION SURVEY OF ELECTRIC COOPERATIVES. THIS REPORT IS PREPARED BY AN INDEPENDENT THIRD PARTY. | |
| FORM 990, PART VI, SECTION C, LINE 19 | EACH COOPERATIVE MEMBER IS PROVIDED A "NEW MEMBER HANDBOOK AND BYLAWS" WHICH ADDRESS THE GOVERNING DOCUMENTS. THE BYLAWS ALSO REQUIRE A REPORT AT THE ANNUAL MEETING ON THE FINANCIAL CONDITION OF THE COMPANY. CONDENSED FINANCIAL STATEMENTS FROM YEAR-END ARE PRINTED IN THE RURALITE MAGAZINE, AND COMPLETE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART VII, SECTION A | THE COMPENSATION INFORMATION FOR THE DIRECTORS, GENERAL MANAGER, CFO, AND COO REPRESENTS TOTAL COMPENSATION PAID BY THE COOPERATIVE AND REPORTED ON W-2S AND 1099S. SOME OF THE COMPENSATION HAS BEEN CHARGED TO AND RECORDED ON THE BOOKS OF THE TWO SUBSIDIARY OPERATIONS, GOT SKY UNLIMITED AND PLUMAS SIERRA TELECOMMUNICATIONS. | |
| FORM 990, PART XI, LINE 9: | NET EQUITY LOSS IN SUBSIDIARY -200,214. INCREASE/(DECREASE) IN MEMBERSHIPS 255. PATRONAGE CAPITAL RETIRED/ADJUSTED -165,540. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII LINE 2C: THE BOARD OF DIRECTORS REVIEWS THE FINANCIAL STATEMENTS, APPROVES THE INDEPENDENT AUDITORS WORK, AND SELECTS THE AUDIT FIRM. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||||||||||||
| 73233 HIGHWAY 70 SUITE B | PORTOLA | CA | 961227064 | 943062694 | INTERNET ACCESS | CA | N/A | C | 94873 | 21180703 | 1.00000 | 0 |
| GOT SKY UNLIMITED | ||||||||||||
| 73233 HIGHWAY 70 SUITE B | PORTOLA | CA | 961227064 | 203046323 | WIRELESS SATELLITE INTERNET ACCESS SUPPLIER | CA | N/A | C | 3726598 | 5761184 | 1.00000 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | 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 | 1 | 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 | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (10 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| A | 33973 | INTERFUND RECONCILIATION |
| GOT SKY UNLIMITED | ||
| A | 86405 | INTERFUND RECONCILIATION |
| GOT SKY UNLIMITED | ||
| D | 384730 | GENERAL LEDGER |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| N | 0 | INTERFUND RECONCILIATION |
| GOT SKY UNLIMITED | ||
| N | 20704 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| O | 72822 | LABOR REPORTS |
| GOT SKY UNLIMITED | ||
| O | 387972 | LABOR REPORTS |
| GOT SKY UNLIMITED | ||
| P | 130119 | INTERFUND RECONCILIATION |
| PLUMAS-SIERRA TELECOMMUNICATIONS | ||
| P | 26296 | INTERFUND RECONCILIATION |
| GOT SKY UNLIMITED | ||
| Q | 0 | INTERFUND RECONCILIATION |