WASHINGTON ELECTRIC COOPERATIVE INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WASHINGTON ELECTRIC COOPERATIVE INC (EIN 31-4335585)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-13
IRS object ID: 201303179349302820
Schema version: 2012v2.3
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 L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-13T11:19:45-06:00	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	BALESTRA HARR & SCHERER CPAS INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 875	AddressLine1
City	CIRCLEVILLE	City
State	OH	State
ZIP Code	431130875	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	314335585	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WASHINGTON ELECTRIC COOPERATIVE IN	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WASH	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KENNETH J SCHILLING	Name
Title	GENERAL MANAGER/CEO	Title
Date Signed	2013-11-13	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JEFFREY A HARR	Name
Phone	7404745210	Phone
Date Prepared	2013-11-13	DatePrepared

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	DAVID MILLER PRESIDENT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	43829 HOHMAN ROAD	AddressLine1
City	CALDWELL	City
State	OH	State
ZIP Code	43724	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	17714247	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WECI.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1936	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	31	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	15603467	ProgramServiceRevenuePriorYear
Program Service Revenue CY	16054590	ProgramServiceRevenueCY
Investment Income Prior Year	32771	InvestmentIncomePriorYear
Investment Income Current Year	723732	InvestmentIncomeCurrentYear
Other Revenue Prior Year	710721	OtherRevenuePriorYear
Other Revenue Current Year	751562	OtherRevenueCurrentYear
Total Revenue Prior Year	16346959	TotalRevenuePriorYear
Total Revenue Current Year	17529884	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	38893	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	26261	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2197695	SalariesEtcPriorYear
Salaries Etc Current Year	1852696	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	13185728	OtherExpensePriorYear
Other Expenses Current Year	13888536	OtherExpensesCurrentYear
Total Expenses Prior Year	15422316	TotalExpensesPriorYear
Total Expenses Current Year	15767493	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	924643	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1762391	RevenuesLessExpensesCY
Total Assets BOY	44702955	TotalAssetsBOY
Total Assets EOY	45641528	TotalAssetsEOY
Total Liabilities BOY	25808755	TotalLiabilitiesBOY
Total Liabilities EOY	25164577	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	18894200	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	20476951	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	15767493	Expense
Grants	26261	Grants
Description	RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICES TO 10,517 CONSUMER ACCOUNTS.	Description
Total Program Service Expense	15767493	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	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	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	true	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	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	35	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	31	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	16054590	GrossIncomeFromMembers
Gross Income Other Sources	1475294	GrossIncomeOtherSources
Indoor Tanning Services	false	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	true	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
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DOUGLAS M PALM	NamePerson
Telephone Number	7403732141	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	440 HIGHLAND RIDGE ROAD	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
DAVID MILLER
CHAIRMAN	4.10	X	X	7525	0	32
WILLIAM BOWERSOCK
ASST SEC/TRE	8.00	X		5400	0	21
LARRY ULLMAN
TRUSTEE	5.00	X		5400	0	32
PAUL FLEEMAN
1ST VICE CHA	3.20	X	X	5275	0	10286
ELDON MILLER
SECRETARY/TR	7.00	X	X	5050	0	21
FRANK HAUGHT
2ND VICE CHA	5.00	X	X	4675	0	7610
GALE DEPUY
TRUSTEE	4.00	X		4175	0	0
JODY POLEN
TRUSTEE	5.00	X		2400	0	0
DALE HAUGHT
TRUSTEE	7.00	X		1750	0	2
KENNETH SHILLING
GENERAL MGR	44.00		X	117457	0	41051
DOUGLAS PALM
DIR OF FIN	41.00		X	90738	0	40345
NATHAN WHITACRE
DIR OF OPER	43.00		X	88728	0	44866

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	338573	TotalReportableCompFromOrg
Total Other Compensation	144266	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 (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation	Address Line2AddressOfContractor/AddressUS/AddressLine2
N R E C A
4301 WILSON BLVD	ARLINGTON	VA	22203	RET/HEALTH INS	799778
RESCO
PO BOX 26036	COLUMBUS	OH	43226	UTIL PLANT MATL	789459
ASPLUNDH TREE EXPERT CO
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	ROW CUTTING	614559
MONDO BUILDING EXCAVATING
S R 7 PO BOX 250	RENO	OH	45773	CONSTRUCTION	587800	PO BOX 250
TOWNSEND TREE SERVICE
PO BOX 128	PARKER CITY	IN	47368	ROW CUTTING	466899

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

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SALE OF ELECTRICITY	Description
Total Revenue Column	16054590	TotalRevenueColumn
Related Or Exempt Function Income	16054590	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	16054590	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	32691	TotalRevenueColumn
Exclusion	$32,691	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	186488	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	186488	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	186488	TotalRevenueColumn
Exclusion	$186,488	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	875404	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	184363	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	691041	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	691041	TotalRevenueColumn
Related Or Exempt Function Income	691041	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	PATRONAGE CAP FROM ASSOC ORG	Description
Total Revenue Column	565074	TotalRevenueColumn
Exclusion	$565,074	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	565074	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17529884	TotalRevenueColumn
Related Or Exempt Function Income	16745631	RelatedOrExemptFunctionIncome
Exclusion	$784,253	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	9936	Total
Program Services	9936	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	16325	Total
Program Services	16325	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	338573	Total
Program Services	338573	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	827731	Total
Program Services	827731	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	245103	Total
Program Services	245103	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	351043	Total
Program Services	351043	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	90246	Total
Program Services	90246	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	22880	Total
Program Services	22880	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	16398	Total
Program Services	16398	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15550	Total
Program Services	15550	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	3116	Total
Program Services	3116	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	5477	Total
Program Services	5477	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	33996	Total
Program Services	33996	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	98117	Total
Program Services	98117	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	9816	Total
Program Services	9816	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	22344	Total
Program Services	22344	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1086001	Total
Program Services	1086001	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1190617	Total
Program Services	1190617	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	63503	Total
Program Services	63503	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
COST OF POWER	8572518	8572518
DISTRIBUTION - MAINTENANC	1347769	1347769
EXCISE TAX	468479	468479
DISTRIBUTION - OPERATION	391809	391809

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	540146	Total
Program Services	540146	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	15767493	Total
Program Services	15767493	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1497439	BOY
EOY	644586	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3495328	BOY
EOY	3450857	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	313322	BOY
EOY	343390	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	103791	BOY
EOY	89690	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	44187510	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	9848830	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	32886370	BOY
EOY	34338680	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	6195250	BOY
EOY	6604618	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	211455	BOY
EOY	169707	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	44702955	BOY
EOY	45641528	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3157871	BOY
EOY	2824105	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	22510692	BOY
EOY	22234838	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	140192	BOY
EOY	105634	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	25808755	BOY
EOY	25164577	EOY

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

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	18894200	BOY
EOY	20476951	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	18894200	BOY
EOY	20476951	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	44702955	BOY
EOY	45641528	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1762391	ReconcilationRevenueExpenses
Reconcilation Other Changes	-179640	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	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	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	407287	OtherCostOrOtherBasis
Book Value	407287	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2944101	OtherCostOrOtherBasis
Depreciation	294318	Depreciation
Book Value	2649783	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2098035	OtherCostOrOtherBasis
Depreciation	1236384	Depreciation
Book Value	861651	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	38738087	OtherCostOrOtherBasis
Depreciation	8318128	Depreciation
Book Value	30419959	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	34338680	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (6 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
BUCKEYE POWER	5659885	C
CAPITAL CERTIFICATES	531201	C
RESCO	163885	C
NRUCFC	146744	C
OTHER	58890	C
NATIONAL INFORMATION SOLUTIONS	44013	C

Field	Value	IRS element (for citing)
Total Of Book Value Securities	6604618	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CONSUMERS' ADVANCES FOR CONSTRUCTION	Description
Amount	$105,634	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	105634	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	17529884	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	17529884	RevenueSubtotal
Total Revenue Per Form990	17529884	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	15947133	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	179640	OtherExpensesIncluded
Expenses Not Rptd F990	179640	ExpensesNotRptdF990
Expenses Subtotal	15767493	ExpensesSubtotal
Total Expenses Per Form990	15767493	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 COMPLIES WITH ASC 740-10 RELATED TO UNCERTAIN TAX POSITIONS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2009, 2010 AND 2011 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	RETIREMENT OF PATRONAGE CAPITAL 178,270 UNREC LOSS RELATED TO NONPENSION POSTRETIREMENT BENEFIT PL 900 PENALTIES 470

Schedule I IRS990ScheduleI

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

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
SCHOLARSHIPS	6	3750
CONSUMER REBATES	31	12575

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	WASHINGTON ELECTRIC COOPERATIVE REVIEWS ENROLLMENT AND ACCEPTANCE INFORMATION ON THE SCHOLARSHIP RECIPIENTS' APPLICATIONS. WASHINGTON ELECTRIC COOPERATIVE PROVIDES INCENTIVE REBATES TO MEMBERS WHO HAVE RADIO-CONTROLLED SWITCHES INSTALLED ON THEIR ELECTRIC WATER HEATERS, HEAT PUMPS, GEOTHERMAL SYSTEMS AND WHOLE-HOUSE AIR CONDITIONERS. WECI'S INSTALLER CONDUCTS A FIELD INVESTIGATION DURING INSTALLATION PRIOR TO THE REBATE CHECK BEING ISSUED.	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	KENNETH SHILLING	NamePerson
Title	GENERAL MGR	Title
Base Compensation Filing Org	117457	BaseCompensationFilingOrg
Deferred Comp Filing Org	41051	DeferredCompFilingOrg
Total Compensation Filing Org	158508	TotalCompensationFilingOrg

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	DAVID MILLER	NamePerson

Field	Value	IRS element (for citing)
Relationship	TRUSTEE	Relationship
Description Of Transaction	BUCKEYE POWER TRUSTE	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE L PART V	ReturnReference
Explanation	THE COOPERATIVE IS A MEMBER OF BUCKEYE POWER INC WHICH IS A GENERATING AND TRANSMISSION COOPERATIVE THE COOPERATIVE HAS ENTERED INTO AN AGREEMENT WITH BUCKEYE POWER INC TO SUPPLY SUBSTANTIALLY ALL OF THE COOPERATIVES POWER NEEDS THE COOPERATIVES BOARD PRESIDENT DAVID MILLER SERVES ON THE BOARD OF BUCKEYE POWER INC AND DEVOTES 15 HOURS PER WEEK TO BUCKEYE POWER INC OTHER INFORMATION THE COOPERATIVES BOARD PRESIDENT DAVID MILLER AND GENERAL MANAGER KEN SCHILLING SERVE TOGETHER ON THE BOARD OF GREEN VALLEY COOPERATIVE INC	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	DALE HAUGHT FRANK HAUGHT TRUSTEE TRUSTEE BROTHERS
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS/OWNERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT TRUSTEES AT THE ANNUAL MEETING.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	BYLAW CHANGES AND SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT OF THE BOARD OF TRUSTEES, GENERAL MANAGER AND DIRECTOR OF FINANCE & ADMINISTRATION REVIEW A DRAFT COPY OF THE FORM 990 AT A MEETING PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A FORM 990 QUESTIONNAIRE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION AND ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING".
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	RETIREMENT OF PATRONAGE CAPITAL -178,270 UNREC LOSS RELATED TO NONPENSION POSTRETIREMENT BENEFIT PL -900 PENALTIES -470