BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BLACK WARRIOR ELECTRIC MEMBERSHIP CORPORATION (EIN 63-0023263)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-10
IRS object ID: 201341309349302514
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-10T15:13:07-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	631035228	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JACKSON THORNTON & CO PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 96	AddressLine1
City	MONTGOMERY	City
State	AL	State
ZIP Code	361010096	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	630023263	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Black Warrior Electric Membership Corporation	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BLAC	NameControl
Phone	3342890845	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 779	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Daryl L Jones	Name
Title	Manager	Title
Phone	3342890845	Phone
Date Signed	2013-05-09	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	PATRICK COOPER	Name
PTIN	P00856177	PTIN
Phone	3348347660	Phone
Date Prepared	2013-05-09	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	Daryl L Jones	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 779	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	42542607	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.blackwarrioremc.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1938	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	To provide electric service to cooperative members in west-central Alabama.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	73	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	42968250	ProgramServiceRevenuePriorYear
Program Service Revenue CY	42167262	ProgramServiceRevenueCY
Investment Income Prior Year	56011	InvestmentIncomePriorYear
Investment Income Current Year	31906	InvestmentIncomeCurrentYear
Other Revenue Prior Year	346182	OtherRevenuePriorYear
Other Revenue Current Year	343439	OtherRevenueCurrentYear
Total Revenue Prior Year	43370443	TotalRevenuePriorYear
Total Revenue Current Year	42542607	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	3511841	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	4033581	BenefitsPaidToMembersCY
Salaries Etc Prior Year	319220	SalariesEtcPriorYear
Salaries Etc Current Year	326586	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	39539382	OtherExpensePriorYear
Other Expenses Current Year	38182440	OtherExpensesCurrentYear
Total Expenses Prior Year	43370443	TotalExpensesPriorYear
Total Expenses Current Year	42542607	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	0	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	0	RevenuesLessExpensesCY
Total Assets BOY	70204791	TotalAssetsBOY
Total Assets EOY	72725205	TotalAssetsEOY
Total Liabilities BOY	7698452	TotalLiabilitiesBOY
Total Liabilities EOY	8104425	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	62506339	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	64620780	NetAssetsOrFundBalancesEOY
Mission Description	The aim of Black Warrior Electric Membership Corporation is to make electric energy available to its members at the lowest cost consistent with sound economy and good management.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Description	Utilizing 6,653 miles of electric distribution lines, Black Warrior Electric Membership Corporation provided 388,490,729 Kilowatt Hours of electric energy to approximately 24,687 residential, commercial, and industrial members in West-Central Alabama.	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	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	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	0	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	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	73	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
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	42138444	GrossIncomeFromMembers
Gross Income Other Sources	60724	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	9	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	Daryl Jones	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	3342890845	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1410 HWY 43 South	AddressLine1
City	Demopolis	City
State	AL	State
ZIP Code	36732	ZIPCode

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
Terry Barr
Trustee-President	2.00	X	4250	0	0
Arthur R Taylor Jr
Trustee-Vice President	2.00	X	5100	0	0
Christine Calhoun
Trustee-Secretary	2.00	X	5100	0	0
William Rankin
Trustee	2.00	X	5209	0	0
Max F Larkin III
Trustee	2.00	X	4675	0	0
Randy Hollingsworth
Trustee	2.00	X	4675	0	0
Irvin Eatman
Trustee	2.00	X	4250	0	0
John E Lanier
Trustee	2.00	X	5300	0	0
Andrew Wright
Trustee	2.00	X	4675	0	0
Daryl L Jones
Manager	40.00		135674	0	40095	X
Dawn G Quarles
Office Manager	40.00		80266	0	27317	X
Frank Adams
District Manager	42.00		100505	0	34995		X
William Oglesby
District Manager	42.00		104493	0	34039		X
Phillip Tyson
Lineman	55.00		102099	0	23385		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	566271	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	159831	TotalOtherCompensation
Number Individuals GT100 K	4	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
John P Utsey Jr Contractor
PO Box 457	Butler	AL	36904	Right of Way Services	2409227
Harper Electric Construction Company In
PO Box 698	Andalusia	AL	36420	Line Contractor	672679
Service Electric Company
PO Box 1154	Chattanooga	TN	37404	Substation Contractor	483930
Chain Electric Company
PO Box 2058	Hattiesburg	MS	39403	Line Contractor	365304
CMI Services Inc
PO Box 478	Chipley	FL	32428	Technical Services	257379

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Sales of electricity	221000	42138444	42138444
Patronage allocations	221000	28818	28818

Field	Value	IRS element (for citing)
Total Program Service Revenue	42167262	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	31906	TotalRevenueColumn
Exclusion	$31,906	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Personal	343439	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Personal	343439	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	343439	TotalRevenueColumn
Exclusion	$343,439	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	42542607	TotalRevenueColumn
Related Or Exempt Function Income	42167262	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$375,345	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	4033581	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	326586	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	155	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3017166	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
Cost of Power	24948529
Distribution - maintena	3875009
Admin & Gen Expense	2672995
Customer Accounts Exp	1675491

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1993095	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	42542607	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	6295466	BOY
EOY	4658243	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2000000	BOY
EOY	2000000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	6851137	BOY
EOY	7732220	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	481692	BOY
EOY	526578	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	271819	BOY
EOY	290028	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	97337130	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	40010147	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	54133151	BOY
EOY	57326983	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	171526	BOY
EOY	191153	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	70204791	BOY
EOY	72725205	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3723848	BOY
EOY	2570296	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3974604	BOY
EOY	5534129	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	7698452	BOY
EOY	8104425	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	132915	BOY
EOY	133485	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	62373424	BOY
EOY	64487295	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	62506339	BOY
EOY	64620780	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	70204791	BOY
EOY	72725205	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	0	ReconcilationRevenueExpenses
Reconcilation Other Changes	2114441	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 Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	442316	OtherCostOrOtherBasis
Book Value	442316	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1320266	OtherCostOrOtherBasis
Depreciation	511083	Depreciation
Book Value	809183	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	95574548	OtherCostOrOtherBasis
Depreciation	39499064	Depreciation
Book Value	56075484	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	57326983	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Consumer Deposits	$2,221,796
Pension Benefit Obligation	$3,312,333

Field	Value	IRS element (for citing)
Total Of Amounts	5534129	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	42542452	TotRevenueEtcAuditedFinclStmt
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	42542452	RevenueSubtotal
Other Revenues Not Included	155	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	155	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	42542607	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	38508871	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	38508871	ExpensesSubtotal
Other Expenses Not Included	4033736	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	4033736	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	42542607	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:	Income taxes - Black Warrior Electric Membership Corporation is a corporation and is exempt from income tax under Internal Revenue Code Section 501(c)(12). Management has evaluated the Corporation's tax positions and concluded that the Corporation had taken no uncertain tax positions that require adjustment to the financial statements. With few exceptions, the Corporation is no longer subject to income tax examinations by the federal, state, or local tax authorities for years before 2009.
Part XI, Line 4b - Other Adjustments:		Expense reclassification for Form 990 presentation 155.
Part XII, Line 4b - Other Adjustments:		Patronage Allocation of Net Margins 4,033,581. Expense reclassification for Form 990 presentation 155.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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

Field	Value	IRS element (for citing)
Name Person	Daryl L Jones	NamePerson
Title	Manager	Title
Base Compensation Filing Org	135674	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	23509	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	16586	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	175769	TotalCompensationFilingOrg
Total Compensation Related Orgs	0	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
Form 990, Part VI, Section A, line 6	Black Warrior Electric Membership Corporation is organized as a not-for-profit membership corporation whose members have identical voting rights and are assigned margins in accordance with the cooperative's bylaws.
Form 990, Part VI, Section A, line 7a	Black Warrior Electric Membership Corporation's Board of Trustees are elected annually by a 5% quorum of its members.
Form 990, Part VI, Section A, line 7b	The membership must approve decisions that involve substantial transfers of cooperative assets, amendments to the cooperative's bylaws, as well as other decisions requiring approval of the membership by law, the articles of incorporation, and/or the cooperative's bylaws.
Form 990, Part VI, Section B, line 11	The Manager and accounting staff review the Form 990. The Form 990 is then distributed to each Trustee at the monthly meeting prior to filing with the Internal Revenue Service. The Board of Trustees then reviews and approves the Form 990 before it is filed with the Internal Revenue Service.
Form 990, Part VI, Section B, line 12c	Each year, members of the organization's governing body are required to disclose any conflicts of interest on a questionnaire.
Form 990, Part VI, Section B, line 15	The organization participates in a statewide salary and benefit survey among the rural cooperatives. The results of the survey are presented by management annually to the organization's governing body for review and salary adjustments. This process is reflected in the minutes of the Board of Trustees' meeting.
Form 990, Part VI, Section C, line 19	The organization's governing documents, policies, and financial statements are available upon request for review at its main office by appointment.
Form 990, Part IX, Line 4	The instructions to the 2012 Form 990 indicate that organizations exempt from tax under Section 501(c)(12) should report patronage dividends paid to their members in Part IX, Line 4 of the Form 990. Black Warrior Electric Membership Corporation has interpreted the words "patronage dividends paid" in the instructions to mean margins that are assigned or assignable to the members. According to Black Warrior Electric Membership Corporation's bylaws, the net margins of the cooperative are assigned and allocated to the members. Therefore, the amount listed in Part IX, Line 4 represents the entire net margins assignable to the members for the calendar year ended December 31, 2012.
Form 990, Part XI, line 9:	Increase in memberships 570. Change in Donated Capital 8,640. Amortization of net loss -2,068,824. Utility tax refund assigned directly to members 140,474. Patronage allocation of net margins 4,033,581.	Changes in Net Assets or Fund Balances:
Form 990, Part XII, Line 2c	Black Warrior Electric Membership Corporation did not change its processes of selection or oversight for the year ended December 31, 2012.