EASTERN MAINE ELECTRIC COOPERATIVE INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: EASTERN MAINE ELECTRIC COOPERATIVE INC (EIN 01-0056837)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-07-31
IRS object ID: 201202139349300755
Schema version: 2011v1.2
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
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-07-31T14:57:08-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	010056837	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EASTERN MAINE ELECTRIC COOPERATIVE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	EAST	NameControl
Phone	2074547555	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 425	AddressLine1
City	CALAIS	City
State	ME	State
ZIP Code	046190425	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Scott Hallowell	Name
Title	Chief Executive Officer	Title
Phone	2074547555	Phone
Date Signed	2012-07-31	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Scott M Hallowell	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 425	AddressLine1
City	Calais	City
State	ME	State
ZIP Code	046190425	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	14937391	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.emec.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1940	YearFormation
State Legal Domicile	ME	StateLegalDomicile
Activity Or Mission Description	EMEC is a non-profit consumer-owned electric utility serving parts of Aroostook, Penobscot and Washington Counties on Maine's eastern border with Canada. The primary goal of a rural electric cooperative is to provide quality electric service to its members-owners at the lowest cost consistent with sound management.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	11	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	34	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	7960134	ProgramServiceRevenuePriorYear
Program Service Revenue CY	14755355	ProgramServiceRevenueCY
Investment Income Prior Year	149243	InvestmentIncomePriorYear
Investment Income Current Year	182036	InvestmentIncomeCurrentYear
Other Revenue Prior Year	0	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	8109377	TotalRevenuePriorYear
Total Revenue Current Year	14937391	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	271696	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	345639	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1627607	SalariesEtcPriorYear
Salaries Etc Current Year	1538303	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	6210074	OtherExpensePriorYear
Other Expenses Current Year	13053449	OtherExpensesCurrentYear
Total Expenses Prior Year	8109377	TotalExpensesPriorYear
Total Expenses Current Year	14937391	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	0	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	0	RevenuesLessExpensesCY
Total Assets BOY	36247319	TotalAssetsBOY
Total Assets EOY	36044006	TotalAssetsEOY
Total Liabilities BOY	24342139	TotalLiabilitiesBOY
Total Liabilities EOY	23794760	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	11905180	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	12249246	NetAssetsOrFundBalancesEOY
Mission Description	Eastern Maine Electric Cooperative, Inc. (EMEC) is Maine's premiere consumer-owned utility providing low cost energy solutions and adding value to our member's quality of life through creative application of technology, capital and a dedicated workforce.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	14937391	Expense
Grants	0	Grants
Revenue	14937391	Revenue
Description	Utility Systems Programs, General/Other: Delivery of Electric Power (12,631 Consumers)	Description
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	14937391	TotalProgramServiceExpense
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	1	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
Transaction Related Entity	0	TransactionRelatedEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	47	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	34	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	14404453	GrossIncomeFromMembers
Gross Income Other Sources	257044	GrossIncomeOtherSources
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	11	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	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

Field	Value	IRS element (for citing)
Name Person	SCOTT HALLOWELL CEO	NamePerson
Telephone Number	2074547555	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	21 UNION ST	AddressLine1
City	CALAIS	City
State	ME	State
ZIP Code	046191819	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
James W Bala
Board Member	4	X	2550	0	0
Virgil Farrar
Board Member	2	X	2400	0	0
Earl Hill Jr
Board Member	1	X	1950	0	0
John W Larkin
Board Member	3	X	1950	0	0
Robert Olsson
Board Member	1	X	1950	0	0
Ralph Ray
Board Member	1	X	1950	0	0
Vernon Wentworth
Board Member	2	X	2250	0	0
Wallace Lindahl
Secretary	3	X	2550	0	0
Ralph Staples
Treasurer	4	X	1950	0	0
Albert Hartford
Vice President	1	X	1950	0	0
R Scott Skinner
President	5	X	2550	0	0
Scott M Hallowell
Chief Executive Officer	50		134392	0	55449	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	158392	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	55449	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Lucas Tree Experts
P O Box 958	Portland	ME	04104	tree clearing work	246481
NISC
P O Box 1147	Mandan	ND	58554	computing services	178541

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
Electricity Delivery	221000	7986369	7986369	0	$0
Energy Supply	221000	6768986	6768986	0	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

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

Field	Value	IRS element (for citing)
Total Program Service Revenue	14755355	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	179559	TotalRevenueColumn
Related Or Exempt Function Income	179559	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

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

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	2477	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	2477	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	2477	TotalRevenueColumn
Related Or Exempt Function Income	2477	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	0	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	0	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	0	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	0	GrossIncomeGaming
Gaming Direct Expenses	0	GamingDirectExpenses

Net Income From Gaming NetIncomeFromGaming

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	0	GrossSalesOfInventory
Cost Of Goods Sold	0	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

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

Miscellaneous Revenue MiscellaneousRevenue

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

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14937391	TotalRevenueColumn
Related Or Exempt Function Income	14937391	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

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

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	345639	Total
Program Services	345639	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	220078	Total
Program Services	220078	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

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

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1318225	Total
Program Services	1318225	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

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

Other Employee Benefits OtherEmployeeBenefits

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

Payroll Taxes PayrollTaxes

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

Fees For Services Management FeesForServicesManagement

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

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	127756	Total
Program Services	127756	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	38135	Total
Program Services	38135	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

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

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

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

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	501	Total
Program Services	501	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	76356	Total
Program Services	76356	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	112022	Total
Program Services	112022	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	184852	Total
Program Services	184852	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Royalties Royalties

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

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	39943	Total
Program Services	39943	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	33152	Total
Program Services	33152	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

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

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	70286	Total
Program Services	70286	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	978870	Total
Program Services	978870	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

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

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1825143	Total
Program Services	1825143	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	154613	Total
Program Services	154613	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Purchased Power and Energy Supply	6969238	6969238
Distribution and Transmission	1405951	1405951
Consumer Accts, Gen Admin, Membership Dues	676925	676925
Reg Fees, Energy Cons, LIAP	324543	324543

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	35163	Total
Program Services	35163	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14937391	Total
Program Services	14937391	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	175574	BOY
EOY	265834	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	85164	BOY
EOY	140061	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1197715	BOY
EOY	1064772	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	670034	BOY
EOY	704717	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	2277478	BOY
EOY	2330518	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	50909952	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	26192165	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	25038879	BOY
EOY	24717787	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	838363	BOY
EOY	860448	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	5964112	BOY
EOY	5959869	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	36247319	BOY
EOY	36044006	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	861768	BOY
EOY	801375	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	21286625	BOY
EOY	20572046	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2193746	BOY
EOY	2421339	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	24342139	BOY
EOY	23794760	EOY

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

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	11905180	BOY
EOY	12249246	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	11905180	BOY
EOY	12249246	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	36247319	BOY
EOY	36044006	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	0	ReconcilationRevenueExpenses
Reconcilation Other Changes	344066	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	351	OtherCostOrOtherBasis
Book Value	351	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	400450	OtherCostOrOtherBasis
Depreciation	254679	Depreciation
Book Value	145771	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	3210456	OtherCostOrOtherBasis
Depreciation	2323692	Depreciation
Book Value	886764	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	47298695	OtherCostOrOtherBasis
Depreciation	23613794	Depreciation
Book Value	23684901	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	24717787	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Regulatory Assets	Description
Book Value	5959869	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	5959869	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (4 entries)

DescriptionDescription	AmountAmount
Regulatory Liability	$702,200
Accrued State Taxes Interest and Other	$382,201
Defer Credits Customer Advance for Construction	$1,263,074
Consumer Deposits	$73,864

Field	Value	IRS element (for citing)
Total Of Amounts	2421339	TotalOfAmounts
Total Revenue	14937391	TotalRevenue
Total Expenses	14937391	TotalExpenses
Excess Or Deficit For Year	0	ExcessOrDeficitForYear
Net Unrealized GL On Investments	0	NetUnrealizedGLOnInvestments
Donated Services And Facilities	0	DonatedServicesAndFacilities
Investment Expenses	0	InvestmentExpenses
Prior Period Adjustments	0	PriorPeriodAdjustments
Other	$345,639	OtherAmount
Total Adjustments	345639	TotalAdjustments
Excess Or Deficit Per FS	345639	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	8168405	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	0	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	0	OtherRevenues
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	8168405	RevenueSubtotal
Investment Expenses Not Included	0	InvestmentExpensesNotIncluded
Other Revenues Not Included	6768986	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	6768986	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	14937391	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7822766	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	0	OtherExpensesIncluded
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	7822766	ExpensesSubtotal
Investment Expenses Not Included2	0	InvestmentExpensesNotIncluded2
Other Expenses Not Included	7114625	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	7114625	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	14937391	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P10_S00_L02	Schedule D, Part X, Line 2	Footnote to Financial Statements Eastern Maine Electric Cooperative, Inc. (EMEC) The Cooperative is a nonprofit organization and is exempt from federal income tax under Internal Revenue Code Section 501(c)(12) as long as 85% or more of its gross income consists of amounts applicable to members for the sole purpose of meeting operating costs and expenses, and the Cooperative does not engage in business not related to its exemption. The Cooperative follows accounting guidance for uncertainty in income taxes which is part of ASC 740, Income Taxes. The guidance prescribes a recognition threshold and measurement attributes for financial statemenet recognition of a tax position taken or expected to be taken on a tax return.
SchD_P11_S00_L08	Schedule D, Part XI, Line 8	For the audited financial statement, the amount of patronage dividends paid or allocated to the members is reported as an increase in equity and not as an expense. Therefore, net income per the audited financial statements is reported gross of the amount of patronage dividends that are either allocated or to be allocated at the time the audited financial statements are prepared. However, because the allocation of patronage dividends is one aspect of how the Cooperative fulfills its tax exempt purpose of operating on a cooperative basis, the amount of patronage dividends either allocated or to be allocated to the members is reported on form 990, Part IX, line 4 as "benefits paid to member". Patronage dividends are allocated on a patronage basis and done so pursuant to the Cooperative's bylaws.
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Income collected from consumers for Energy Supply
SchD_P13_S00_L04b	Schedule D, Part XIII, Line 4b	Payments to Vendor for Energy Supply. Patronage Capital Allocation which is defined in supplemental information for Schedule D, Part XI, Line 8.

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

Field	Value	IRS element (for citing)
Name Person	Scott M Hallowell	NamePerson
Base Compensation Filing Org	132039	BaseCompensationFilingOrg
Comp Based On Related Orgs	0	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	2353	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	45837	DeferredCompFilingOrg
Deferred Comp Related Orgs	0	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	9612	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	0	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	189841	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 (15 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P01_S00_L14	Form 990, Part I, Line 14	Reclassification of benefits paid to members. The instructions for the 2011 Form 990 clarify that "benefits paid to members" should include the amount of patronage dividends paid to the members of section 501(c)(12) cooperatives. Consistent with this clarification in the instructions the Cooperative has reported on this line for the current year the amount of patronage dividends paid and/or allocated to the Cooperative's members for the 2011 calendar year. Since Part I summarizes both prior and current year data, the Cooperative has chosen to also report on this line for the prior year the amount of patronage dividends paid and/or allocated to the members for the 2010 calendar year. Because the instruciton for the 2010 Form 990 did not provide for such a clarification, the 2010 Form 990 was not prepared in this manner. However, since the Cooperative did in fact allocate patronage dividends to its memebers for the 2010 calendar year, it believes that both the prior year and current year columns of Part I should be prepared consistently in order to reflect that the Cooperative has a pre-existing obligation to allocate, and does allocate, patronage dividends to its members for the benefit of the members.
F990_P06_S0A_L06	Form 990, Part VI, Section A, Line 6	Eastern Maine Electric Cooperative, Inc. (EMEC) has members. EMEC is owned by its members. EMEC is a non-profit consumer-owned electric utility serving parts of Aroostook, Penobscot and Washington Counties.
F990_P06_S0A_L07a	Form 990, Part VI, Section A, Line 7a	Eastern Maine Electric Cooperative, Inc. (EMEC) members own the cooperative. To conduct the affairs of the cooperative, they elect a Board of Directors, who are themselves members. In the election of Directors, each member has one vote.
F990_P06_S0A_L07b	Form 990, Part VI, Section A, Line 7b	Membership approval for the dispositon and acquisition of certain assets and bylaw changes
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by the Finance Manager. The Chief Executive Officer reviews the Form 990. The Form 990 is presented, reviewed and discussed with the Board of Directors prior to the return being filed.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	Each board member signs a Conflict of Interest Statement at the monthly board meeting in which they state whether they have a conflict and that they will not participate in any vote in which there may be a potential conflict of interest.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	Comparative salary information from the 800 electric cooperatives is reviewed and used in developing a wage plan for non-bargaining unit employees, as approved by the board. At least once every three years, the wage plan is thoroughly reviewed and updated as necessary, as approved by the board. Annually, the board reviews the performance of the CEO and makes a salary change as applicable. Annually, the CEO reviews the performance of the non-bargaining unit employees and makes a salary change as applicable.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Eastern Maine Electric Cooperative, Inc. (EMEC) provides its governing documents, the By Laws to each new member; plus they are available upon request. The Conflict of Interest policy is available upon request. The financial statements are mailed annually to each member and are presented at the annual meeting.
F990_P09_S00_L04	Form 990, Part IX, Line 4	The Form 990 instructions for the current year clarifies that the amount of patronage dividends paid to the members should be reported on Part IX, line 4 as "benefits paid to members". The Cooperative's tax exempt purpose is to provide electricity to its members and to do so, on a cooperative basis. Tax law defines "Operating on a cooperative basis" as subordination of capital, democratic control, and operation at cost. The Cooperative operates at cost through the allocation of true patronage dividends (also referred to as allocations of patronage capital) to its members. Patronage dividends are considered paid if the allocation is made (1) pursuant to a pre-exisitng obligation, (2) from the margins produced from the transaction done with or for members, and (3) in a fair and equitable basis on the basis of patronage (i.e. purchases). Additionally, the allocation of patronage dividends should be made within a reasonable time period after the close of the cooperative's year-end of December 31. The amount reported on this line represents the amount of patronage capital that is either allocated or to be allocated to the members resulting from their purchase of delivery service from the Cooperative for the 2011 calendar year. Such amounts are allocated subsequent to year-end in a fair and equitable manner on the basis of patronage (i.e. purchases). The amounts allocated are representative of the margins from the provision of delivery service to the members and are done pursuant to the obligation that exists in the bylaws of the Cooperative. Therefore, these amounts meet the definition of the term "Patronage dividends paid". Patronage dividends allocated for 2011 are reported on line 4 in the amount of $345,639. Please note, however, that because patronage dividends is the process by which the Cooperative operates at cost with its members and thereby a key component to accomplishing its exempt purpose, the Cooperative has reported the amount of its 2011 margin that has been or is to be allocated to the members subsequent to year-end. Such amounts are an expense for Form 990 reporting and not an expense for financial statements prepared in accordance with Generally Accepted Accounting Principles. As a result, the difference between the Cooperative's GAAP basis financial statement and the revenue less expenses reported on Part I, line 19 is the amount of patronage dividends reported as benefits paid to members.
F990_P09_S00_L07	Form 990, Part IX, Line 7	Total Other Salaries and Wages were $2,149,279 of which $$696,663 were charged to balance sheet accounts. The remaining amount of $$1,452,616 was charged to expense accounts.
F990_P09_S00_L08	Form 990, Part IX, Line 8	Total Pension Plan Contributions were $464,390 of which $140,230 was charged to balance sheet accounts. The remianing amount of $324,160 was charged to expense accounts.
F990_P09_S00_L09	Form 990, Part IX, Line 9	Total medical, life, and long-term disability insurance contributions were $411,901 of which $119,628 was charged to balance sheet accounts. The remaining amount of $292,273 was charged to expense accounts.
F990_P09_S00_L10	Form 990, Part IX, Line 10	Total payroll taxes were $156,999 of whihc $42,676 was charged to balance sheet accounts. The remaining amount of $114,323 was charged to expense accounts.
F990_P10_S00_L32	Form 990, Part X, Line 32	Eastern Maine Electric Cooperative, Inc. (EMEC) has members and is owned by its members. The dollar amount on Part X, Balance Sheet, Line 32, Retained Earnings, endowment, accumulated income or other funds. This line item amount of $12,246,246 is composed of memberships, patronage capital assigned, net effect of retired capital credits and the current year capital credit assignable. A total of $11,894,598 capital credit allocations have been assigned to EMEC members. Of this total, $55,565 have been retired to settle estates.
F990_P11_S00_L05	Form 990, Part XI, Line 5	Sum of changes in patronage dividends and memberships.

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	Form 8868, Application For Extension Of Time To File An Exempt Organization Return, was filed. The Department of the Treasury, Internal Revenue Service, approved the request and extended the due date to file the Form 990 to August 15, 2012.	Explanation