NEWBERRY ELECTRIC COOPERATIVE INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: NEWBERRY ELECTRIC COOPERATIVE INC (EIN 57-0216285)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-07
IRS object ID: 201203129349301165
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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-07T11:06:38-06:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	K EVE MCCOY CPA LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1518 LADY ST	AddressLine1
City	COLUMBIA	City
State	SC	State
ZIP Code	29201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	570216285	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	NEWB	NameControl
Phone	8032761121	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 477	AddressLine1
City	NEWBERRY	City
State	SC	State
ZIP Code	29108	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GEORGE KEITH AVERY	Name
Title	PRESIDENT & CEO	Title
Phone	8032761121	Phone
Date Signed	2012-11-06	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	K EVE MCCOY	Name
Phone	8032569100	Phone
Date Prepared	2012-11-07	DatePrepared
Self Employed	X	SelfEmployed

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	GEORGE KEITH AVERY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	882 WILSON RD	AddressLine1
City	NEWBERRY	City
State	SC	State
ZIP Code	29108	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	32329739	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.NEC.COOP	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1940	YearFormation
State Legal Domicile	SC	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE THE BEST ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARDS OF SERVICE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	34	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	31871121	ProgramServiceRevenuePriorYear
Program Service Revenue CY	32207148	ProgramServiceRevenueCY
Investment Income Prior Year	46731	InvestmentIncomePriorYear
Investment Income Current Year	41311	InvestmentIncomeCurrentYear
Other Revenue Prior Year	94986	OtherRevenuePriorYear
Other Revenue Current Year	81280	OtherRevenueCurrentYear
Total Revenue Prior Year	32012838	TotalRevenuePriorYear
Total Revenue Current Year	32329739	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	1988737	BenefitsPaidToMembersCY
Salaries Etc Prior Year	510554	SalariesEtcPriorYear
Salaries Etc Current Year	399770	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	29948204	OtherExpensePriorYear
Other Expenses Current Year	29941232	OtherExpensesCurrentYear
Total Expenses Prior Year	30458758	TotalExpensesPriorYear
Total Expenses Current Year	32329739	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1554080	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	0	RevenuesLessExpensesCY
Total Assets BOY	50916278	TotalAssetsBOY
Total Assets EOY	50539215	TotalAssetsEOY
Total Liabilities BOY	34846649	TotalLiabilitiesBOY
Total Liabilities EOY	33366720	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	16069629	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	17172495	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE THE BEST ELECTRIC SERVICE TO ALL WHO DESIRE IT WITHIN THE SYSTEM SERVICE AREA AT THE LOWEST PRICE CONSISTENT WITH THE HIGHEST STANDARDS OF SERVICE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	30450315	Expense
Description	ELECTRIC SERVICE TO MEMBERS	Description
Total Program Service Expense	30450315	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	false	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	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
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	44	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	34	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	32098419	GrossIncomeFromMembers
Gross Income Other Sources	231320	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	false	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	true	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	false	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	ARTHUR GUY	NamePerson
Telephone Number	8032761121	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	882 WILSON RD	AddressLine1
City	NEWBERRY	City
State	SC	State
ZIP Code	29108	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	TitleTitle	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
JOHN WAYNE NICHOLS
4.00	X	35029	0	3098
JOHNNIE L DICKERT
4.00	X	34933	0	3750	SECRETARY/TR
WILLIAM B LOMINICK
2.00	X	30479	0	2320
WILLIAM D KIBLER
4.00	X	27959	0	5907	CHAIRMAN
CHARLES J BISHOP
2.00	X	27256	0	4031	VICE CHAIRMA
TOBIE R SHEALY
2.00	X	25719	0	4158
HAROLD L PITTS
4.00	X	23759	0	6188
RICHARD O KOON
2.00	X	20834	0	5060
PATTY H RUFF
2.00	X	17981	0	0
GEORGE KEITH AVERY
40.00		91929	0	29380	PRESIDENT &	X
JASON G MERCHANT
40.00		103881	0	45385			X
DANIEL P MURPHY
		134248	0	0				X
MELVIN L LONGSHORE
		119239	0	0				X
WCLYDE BROWN
		9126	0	4015				X
RICHARD HENRY RUFF
		5618	0	10000				X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	707990	TotalReportableCompFromOrg
Total Other Compensation	123292	TotalOtherCompensation
Number Individuals GT100 K	3	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
THE DAVEY TREE EXPERT COMPANY
PO BOX 709	KENT	OH	442400709	R-O-W CLEARING	650211
LEE ELECTRICAL CONSTRUCTION INC
PO BOX 55	ABERDEEN	NC	283150055	BUILD LINES	318042

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
ELECTRIC SALES	32098419	32098419
QUALIFIED POLE RENTAL	108729		$108,729

Field	Value	IRS element (for citing)
Total Program Service Revenue	32207148	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	41311	TotalRevenueColumn
Exclusion	$41,311	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	CAPITAL CREDITS-ASSOC ORG	Description
Total Revenue Column	81280	TotalRevenueColumn
Related Or Exempt Function Income	81280	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	81280	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	32329739	TotalRevenueColumn
Related Or Exempt Function Income	32179699	RelatedOrExemptFunctionIncome
Exclusion	$150,040	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	1988737	Total
Program Services	1988737	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	399770	Total
Management And General	399770	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1489352	Total
Program Services	1489352	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1725936	Total
Program Services	1725936	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PURCHASED POWER	20349397	20349397
DISTRIBUTION-MAINTENANCE	1783650	1783650
TAXES	1631968	1631968
ADMIN AND GENERAL	1479654		1479654

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1481275	Total
Program Services	1481275	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	32329739	Total
Program Services	30450315	ProgramServices
Management And General	1879424	ManagementAndGeneral
Fundraising	0	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3515904	BOY
EOY	2572839	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	876678	BOY
EOY	698443	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	573349	BOY
EOY	653859	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	113645	BOY
EOY	112258	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	62650443	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	17854401	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	44195230	BOY
EOY	44796042	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	1641472	BOY
EOY	1705774	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	50916278	BOY
EOY	50539215	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2462371	BOY
EOY	1802646	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	29443172	BOY
EOY	28566070	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2941106	BOY
EOY	2998004	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	34846649	BOY
EOY	33366720	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	16069629	BOY
EOY	17172495	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	16069629	BOY
EOY	17172495	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	50916278	BOY
EOY	50539215	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	0	ReconcilationRevenueExpenses
Reconcilation Other Changes	1102866	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	62650443	OtherCostOrOtherBasis
Depreciation	17854401	Depreciation
Book Value	44796042	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	44796042	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
ACCUM. PROV. POSTRETIREMENT BENEFITS	$2,365,900
CONSUMER DEPOSITS	$632,104

Field	Value	IRS element (for citing)
Total Of Amounts	2998004	TotalOfAmounts
Total Revenue	32329739	TotalRevenue
Total Expenses	32329739	TotalExpenses
Other	$1,988,737	OtherAmount
Total Adjustments	1988737	TotalAdjustments
Excess Or Deficit Per FS	1988737	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	32329739	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	32329739	RevenueSubtotal
Total Revenue Per Form990	32329739	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	30341002	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	30341002	ExpensesSubtotal
Other Expenses Not Included	1988737	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	1988737	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	32329739	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE COOPERATIVE FILES FORM 990 "RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX" ANNUALLY. THIS RETURN IS SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES. THE COOPERATIVE IS NO LONGER SUBJECT TO EXAMINATION BY FEDERAL TAX AUTHORITIES FOR YEARS PRIOR TO 2008. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE COOPERATIVE BELIEVES THERE ARE NO SIGNIFICANT UNRECORDED TAX LIABILITIES AT DECEMBER 31, 2011 AND 2010.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	AMOUNT REPORTED ON FORM 990, PART IX, LINE 4 AS BENEFITS 0 PAID TO OR FOR MEMBERS IS NOT REPORTED AS AN EXPENSE IN 0 THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING 0 PRINCIPLES (GAAP) DOES NOT RECOGNIZE PATRONAGE DIVIDENDS 0 PAID AS AN EXPENSE 1,988,737
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	AMOUNT REPORTED ON FORM 990, PART IX, LINE 4 AS BENEFITS 0 PAID TO OR FOR MEMBERS IS NOT REPORTED AS AN EXPENSE IN 0 THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING 0 PRINCIPLES (GAAP) DOES NOT RECOGNIZE PATRONAGE DIVIDENDS 0 PAID AS AN EXPENSE 1,988,737

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg
DANIEL P MURPHY
75000	59248	134248
MELVIN L LONGSHORE
	119239	119239
WCLYDE BROWN
	9126	13141	4015
RICHARD HENRY RUFF
5618		15618	10000

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Identifier	SEVERANCE, NONQUALIFIED, AND EQUITY-BASED PAYMENTS	Identifier
Return Reference	SCHEDULE J, PAGE 1, PART I, LINE 4	ReturnReference
Explanation	JOHN WAYNE NICHOLS 0 3,098 0 JOHNNIE L. DICKERT 0 3,750 0 WILLIAM B. LOMINICK 0 2,320 0 WILLIAM D. KIBLER 0 5,907 0 CHARLES J. BISHOP 0 4,031 0 TOBIE R. SHEALY 0 4,158 0 HAROLD L. PITTS 0 6,188 0 RICHARD O. KOON 0 5,060 0 DANIEL P. MURPHY 75,000 0 0 W.CLYDE BROWN 0 4,015 0 RICHARD HENRY RUFF 0 10,000 0	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ADDITIONAL INFORMATION	FORM 990	BEGINNING WITH THE 2011 FORM 990 RETURN, THE COOPERATIVE HAS CHANGED ITS TAX REPORTING OF PATRONAGE DIVIDENDS PAID TO MEMBERS TO COMPLY WITH THE 2011 FORM 990 INSTRUCTIONS TO REPORT PATRONAGE DIVIDENDS PAID TO MEMBERS ON FORM 990, PART IX, LINE 4 AS BENEFITS PAID TO OR FOR MEMBERS. PRIOR TO 2011, THE PATRONAGE DIVIDENDS WERE NOT REPORTED AS EXPENSES. IN ACCORDANCE WITH ITS BYLAWS, THE COOPERATIVE IS OBLIGATED TO PAY BY CREDITS TO A CAPITAL ACCOUNT FOR EACH PATRON ALL SUCH AMOUNTS IN EXCESS OF OPERATING COSTS AND EXPENSES. ALL SUCH AMOUNTS CREDITED TO THE CAPITAL ACCOUNT OF ANY PATRON SHALL HAVE THE SAME STATUS AS THOUGH THEY HAD BEEN PAID TO THE PATRON. PURSUANT TO THE BYLAWS, THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS PAID TO ITS MEMBERS REPORTED ON FORM 990, PART IX, LINE 4 TO BE CAPITAL CREDITS ALLOCATED FOR 2011.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE CORPORATION IS ORGANIZED AND OPERATED AS A COOPERATIVE. IT IS COMPRISED OF MEMBERS WHO OWN AND MANAGE THE CORPORATION. THE MEMBER IS DEFINED AS A "PERSON" ( AN INDIVIDUAL, CORPORATION, OR COOPERATIVE) ENTITLED TO PARTICIPATE IN THE COOPERATIVE'S MANAGEMENT. A PERSON MAY BECOME A MEMBER OF THE COOPERATIVE BY: A. APPLYING FOR MEMBERSHIP THEREIN UPON SUCH TERMS AS MAY BE ESTABLISHED BY THE BOARD OF DIRECTORS; B. AGREEING TO PURCHASE ELECTRIC ENERGY FROM THE COOPERATIVE; C. AGREEING TO COMPLY WITH AND BE BOUND BY THE ARTICLES OF INCORPORATION AND BYLAWS OF THE COOPERATIVE AND ANY RULES AND REGULATIONS ADOPTED BY THE BOARD OF DIRECTORS; D. PAYING THE MEMBERSHIP FEE; E. MAINTAINING AN ACTIVE ACCOUNT IN GOOD STANDING WITH THE COOPERATIVE AS DEFINED IN THE BYLAWS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	EACH MEMBER HAS ONE VOTE. DIRECTORS ARE ELECTED BY THE MEMBERS.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	EACH MEMBER OF THE COOPERATIVE SHALL BE ENTITLED TO ONLY ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT ANY MEETING OF THE MEMBERS. A MEMBER HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS AND PARTICIPATE IN THE COOPERATIVE'S BUSINESS. DIRECTORS SHALL SERVE TERMS OF THREE (3) YEARS EACH AND SHALL BE ELECTED AT EACH ANNUAL MEETING OF THE MEMBERS AND SHALL SERVE UNTIL A SUCCESSOR HAS BEEN ELECTED. REMOVAL - ANY MEMBER MAY BRING ONE OR MORE CHARGES FOR CAUSE AGAINST ANY ONE OR MORE TRUSTEES AND MAY REQUEST THE REMOVAL OF SUCH TRUSTEE(S) BY REASON THEREOF BY FILING WITH THE SECRETARY SUCH CHARGE(S)IN WRITING, TOGETHER WITH A PETITION SIGNED BY NOT LESS THAN TEN PERCENT OF THE THEN-TOTAL MEMBERS OF THE COOPERATIVE. DISSOLUTION - THE COOPERATIVE MAY AUTHORIZE THE SALE, LEASE, LEASE-SALE, EXCHANGE, TRANSFER, DISSOLUTION OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE COOPERATIVE'S PROPERTIES AND ASSETS ONLY UPON THE AFFIRMATIVE VOTES OF TWO-THIRDS OF THE THEN-TOTAL MEMBERS OF THE COOPERATIVE AT A DULY HELD MEETING OF THE MEMBERS.
OFFICERS WHO CANNOT BE REACHED	FORM 990, PAGE 6, PART VI, LINE 9	DANIEL P. MURPHY 704 S WASHINGTON ST. RITZVILLE, WA 99169 MELVIN L. LONGSHORE 215 SUMMIT DRIVE POMARIA, SC 29126
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A DRAFT COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS AT THE REGULAR BOARD MEETING PRIOR TO THE DUE DATE OF THE RETURN BEING FILED FOR THEIR REVIEW.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE BOARD OF DIRECTORS REVIEWS ANY CIRCUMSTANCES THAT MAY HAVE A CONFLICT OF INTEREST ON AN ANNUAL BASIS. THE PRESIDENT AND CEO WILL BRING TO THE ATTENTION OF THE BOARD OF DIRECTORS POTENTIAL AREAS OF CONFLICT OF INTEREST FOR THE BOARD TO ACT UPON.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE COMMITTEE MEETS ANNUALLY TO REVIEW THE PERFORMANCE OF THE PRESIDENT AND CEO. THEY UTILIZE NRECA SALARY DATA FOR COMPARISON AND MAKE RECOMMENDATIONS TO THE FULL BOARD OF DIRECTORS. THE FULL BOARD OF DIRECTORS DISCUSSES AND VOTES ON THE RECOMMENDATIONS OF THE EXECUTIVE COMMITTEE. THIS PROCESS WAS LAST UNDERTAKEN IN 2011. .
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST. CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. ANNUAL REPORTS ARE MAILED TO MEMBERS EACH YEAR AND ADDITIONAL COPIES ARE AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	INCREASE IN MEMBERSHIPS 165 ADJUSTMENT FOR SFAS 158 26,700 INCREASE IN OTHER EQUITIES 98,119 PATRONAGE CAPITAL RETIRED (1,010,855) NET DECREASE ( 885,781) ADJUST FOR 2011 PATRONAGE CAPITAL REPORTED AS EXPENSE ON FORM 990, BUT REPORTED AS INCREASE IN EQUITY PER AUDITED FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) SEE SCHEDULE D 1,988,737 NET CHANGE 1,102,866