MAGNOLIA ELECTRIC POWER ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MAGNOLIA ELECTRIC POWER ASSOCIATION (EIN 64-0195613)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-11
IRS object ID: 201343169349300269
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 J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-11T09:18:47-06:00	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	WILSON & BIGGS PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 930	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	39158	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	640195613	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MAGNOLIA ELECTRIC POWER ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MAGN	NameControl
Phone	6016844011	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1
City	MCCOMB	City
State	MS	State
ZIP Code	39648	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DARRELL SMITH	Name
Title	GENERAL MANAGER	Title
Phone	6016844011	Phone
Date Signed	2013-11-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GEORGE M BIGGS JR	Name
Phone	6019572001	Phone
Date Prepared	2013-11-11	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DARRELL SMITH	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1
City	MCCOMB	City
State	MS	State
ZIP Code	39648	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	90589238	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.MAGNOLIAEPA.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1938	YearFormation
State Legal Domicile	MS	StateLegalDomicile
Activity Or Mission Description	MEMBER OWNED ELECTRIC COOPERATIVE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	100	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	81889419	ProgramServiceRevenuePriorYear
Program Service Revenue CY	82699814	ProgramServiceRevenueCY
Investment Income Prior Year	500113	InvestmentIncomePriorYear
Investment Income Current Year	680239	InvestmentIncomeCurrentYear
Other Revenue Prior Year	2246752	OtherRevenuePriorYear
Other Revenue Current Year	3470362	OtherRevenueCurrentYear
Total Revenue Prior Year	84636284	TotalRevenuePriorYear
Total Revenue Current Year	86850415	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	1809466	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	1879638	BenefitsPaidToMembersCY
Salaries Etc Prior Year	549816	SalariesEtcPriorYear
Salaries Etc Current Year	598829	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	76699917	OtherExpensePriorYear
Other Expenses Current Year	78812380	OtherExpensesCurrentYear
Total Expenses Prior Year	79059199	TotalExpensesPriorYear
Total Expenses Current Year	81290847	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	5577085	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	5559568	RevenuesLessExpensesCY
Total Assets BOY	124078405	TotalAssetsBOY
Total Assets EOY	129780612	TotalAssetsEOY
Total Liabilities BOY	55022873	TotalLiabilitiesBOY
Total Liabilities EOY	55278297	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	69055532	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	74502315	NetAssetsOrFundBalancesEOY
Mission Description	MEMBER OWNED ELECTRIC COOPERATIVE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVISION OF ELECTRIC POWER TO MEMBERS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	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	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	16	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	100	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
Gross Income From Members	81725880	GrossIncomeFromMembers
Gross Income Other Sources	4355138	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	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	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	TONY NETTLES	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6016844011	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 747	AddressLine1
City	MCCOMB	City
State	MS	State
ZIP Code	39649	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	Highest Compensated EmployeeHighestCompensatedEmployee
HOLLIS ALFORD
PRESIDENT	8.00	X	X	7600	0	0
ODELL MCKENZIE
DIRECTOR	11.50	X		7600	0	7727
CARL FULLER
DIRECTOR	10.00	X		6650	0	7727
JOHN L MCCABE
SEC.-TREA.	9.00	X	X	6650	0	7727
BRUCE MCCAFFERY
DIRECTOR	11.10	X		6650	0	7727
DENNIS WILSON
VICE PRESIDE	9.25	X	X	6650	0	3168
PAT ARD
DIRECTOR	9.75	X		6175	0	0
JERRY L SISCO
DIRECTOR	10.20	X		5700	0	7727
SCOTT SMITH
DIRECTOR	9.50	X		5700	0	0
DARRELL SMITH
GENERAL MANA	60.00		X	203559	0	40807
TONY NETTLES
MANAGER-ADMI	40.00		X	84628	0	23566
AARON ACHORD
MANAGER-ENG	40.00			117529	0	27565	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	465091	TotalReportableCompFromOrg
Total Other Compensation	133741	TotalOtherCompensation
Number Individuals GT100 K	2	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
KINKO LLC
63226 COMMERCIAL STREET	ROSELAND	LA	70456	LINE CONSTRUCT.	1984944
PIKE ELECTRIC CORPORATION
PO BOX 1000	MEMPHIS	TN	381480517	LINE CONSTRUC	1560055
ASPLUNDH TREE EXPERT CO
PO BOX 532729	ATLANTA	GA	303532729	RIGHT-OF WAY	1221269
BARNES ROW
2100 SMITHBURG ROAD	OSYKA	MS	39657	RIGHT-OF WAY	1147650
CHAIN ELECTRIC
PO BOX 2058	HATTIESBURG	MS	39403	LINE CONSTRUCTI	817595

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	11	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
MEMBERSHIP REVENUES	81979897	81979897
POLE RENTAL	719917		$719,917

Field	Value	IRS element (for citing)
Total Program Service Revenue	82699814	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	347471	TotalRevenueColumn
Exclusion	$347,471	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	4071591	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	3738823	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	332768	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	332768	TotalRevenueColumn
Related Or Exempt Function Income	332768	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
PATRONAGE CAPITAL CREDITS	3579475	3579475
SCM ALTERNATIVE INCOME I	-44652		-$44,652
SCM BETA PARTNERSHIP I	-64461		-$64,461

Field	Value	IRS element (for citing)
Total Other Revenue	3470362	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	86850415	TotalRevenueColumn
Related Or Exempt Function Income	85892140	RelatedOrExemptFunctionIncome
Exclusion	$958,275	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	1879638	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	453735	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	145094	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	10645	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	27766	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	41321	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	89012	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	1291169	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4216269	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
COST OF POWER	61178960
DISTRIBUTION - MAINTENANC	6040939
DISTRIBUTION - OPERATIONS	2264768
CONSUMER ACCOUNTS	1819820

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1831711	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	81290847	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	932277	BOY
EOY	257945	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	6680879	BOY
EOY	1905239	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	7233512	BOY
EOY	3417089	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	688189	BOY
EOY	594476	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1837728	BOY
EOY	5739883	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	132172581	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	42259898	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	82643568	BOY
EOY	89912683	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	4057134	BOY
EOY	4540543	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	20005118	BOY
EOY	23412754	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	124078405	BOY
EOY	129780612	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	9812418	BOY
EOY	8691607	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	38102005	BOY
EOY	39063950	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	7108450	BOY
EOY	7522740	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	55022873	BOY
EOY	55278297	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	69055532	BOY
EOY	74502315	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	69055532	BOY
EOY	74502315	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	124078405	BOY
EOY	129780612	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	5559568	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	13575	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-126360	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	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	132172581	OtherCostOrOtherBasis
Depreciation	42259898	Depreciation
Book Value	89912683	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	89912683	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
PATRONAGE CAPITAL	22748088
REDLEG NOTES RECEIVABLE	664666

Field	Value	IRS element (for citing)
Total Book Value Other Assets	23412754	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
POST RETIREMENT BENEFIT OBLIGATION	$7,221,500
DEFERRED CREDITS	$301,240

Field	Value	IRS element (for citing)
Total Of Amounts	7522740	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	86931782	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	13575	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	13575	RevenueNotRptdF990
Revenue Subtotal	86918207	RevenueSubtotal
Investment Expenses Not Included	41321	InvestmentExpensesNotIncluded
Other Revenues Not Included	-109113	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	-67792	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	86850415	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	79886088	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	516200	OtherExpensesIncluded
Expenses Not Rptd F990	516200	ExpensesNotRptdF990
Expenses Subtotal	79369888	ExpensesSubtotal
Investment Expenses Not Included2	41321	InvestmentExpensesNotIncluded2
Other Expenses Not Included	1879638	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	1920959	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	81290847	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
REVENUE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 4B	FLOW THROUGH LOSSES FROM PARTNERSHIPS -109,113
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	AMORTIZATION OF ACTUARIAL LOSSES -85,100 ACTUARIAL LOSSES 601,300
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 4B	PATRONAGE DIVIDENDS PAID 1,879,638

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	X	BoardOrCommitteeApproval
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	DARRELL SMITH	NamePerson
Title	GENERAL MANAGER	Title
Base Compensation Filing Org	203559	BaseCompensationFilingOrg
Deferred Comp Filing Org	31550	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	9257	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	244366	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (11 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ADDITIONAL INFORMATION	FORM 990	PART IX, LINE 4 - BENEFITS PAID TO MEMBERS THIS LINE INCLUDES PATRONAGE CAPITAL ACTUALLY RETIRED DURING 2012, NOT PATRONAGE CAPITAL ALLOCATED DURING 2012.
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	JOHN MCCABE DENNIS WILSON OFFICER/DIR OFFICER/DIR BUSINESS RELATIONSHIP
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	YES. ORGANIZATION OPERATES AS COOPERATIVE.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	ALL OF THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERSHIP.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	AT THE ANNUAL MEETING, THE MEMBERSHIP RATIFIES THE DECISIONS OF THE BOARD.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE BOARD OF DIRECTORS REVIEW A DRAFT OF THE 990 PRIOR TO ITS SUBMISSION.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUALLY, THE BOARD OF DIRECTORS ARE ASKED TO DOCUMENT ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	BOARD OF DIRECTORS APPROVES THE GENERAL MANAGERS COMPENSATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. HOWEVER, THIS INFORMATION IS AVAILABLE TO THE MEMBERSHIP.
RECONCILIATION OF CHANGES - OTHER	FORM 990, PART XI, LINE 9	FLOW THROUGH LOSSES FROM PARTNERSHIPS 109,113 AMORTIZATION OF ACTUARIAL LOSSES 85,100 ACTUARIAL LOSSES -601,300 PATRONAGE DIVIDENDS PAID 1,879,638
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	INCREASE IN MEMBERSHIPS 4,200 DONATED CAPITAL DURING THE YEAR 276,527 PATRONAGE DIVIDENDS PAID 1,879,638