HOWELL-OREGON ELECTRIC COOPERATIVE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- HOWELL-OREGON ELECTRIC COOPERATIVE INC (EIN 44-0290777)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-09-04
- IRS object ID
- 201232489349300138
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-09-04T11:45:17-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431273431 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULTZ WOOD & RAPP PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 377 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | 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 | 440290777 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOWELL OREGON ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | HOWE | NameControl |
| Phone | 4172562131 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 649 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DON NIELSEN | Name |
| Title | TREASURER | Title |
| Phone | 4172562131 | Phone |
| Date Signed | 2012-08-31 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM D WOOD | Name |
| PTIN | P00365047 | PTIN |
| Phone | 4172566191 | Phone |
| Date Prepared | 2012-08-31 | DatePrepared |
| 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 | DON NIELSEN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 649 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 38614845 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1939 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 94 | 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 | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 147094 | InvestmentIncomePriorYear |
| Investment Income Current Year | 175170 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 14702776 | OtherRevenuePriorYear |
| Other Revenue Current Year | 16380682 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14849870 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16555852 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 5920325 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6531786 | 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 | 7902451 | OtherExpensePriorYear |
| Other Expenses Current Year | 8366854 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13822776 | TotalExpensesPriorYear |
| Total Expenses Current Year | 14898640 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1027094 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1657212 | RevenuesLessExpensesCY |
| Total Assets BOY | 85689623 | TotalAssetsBOY |
| Total Assets EOY | 89894071 | TotalAssetsEOY |
| Total Liabilities BOY | 85434674 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 89639122 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 254949 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 254949 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COOPERATIVE'S PURPOSE IS TO PROVIDE THE LOWEST POSSIBLE ELECTRIC RATES FOR MEMBERS AND THE END OF THE YEAR MARGINS ARE ASSIGNED TO THE MEMBERSHIP AS PATRONAGE CAPITAL. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 1 | 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 | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | 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 | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 1 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 36 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 94 | 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 | 38256358 | GrossIncomeFromMembers |
| Gross Income Other Sources | 358487 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | 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 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4172562131 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6327 US HWY 63 | AddressLine1 |
| City | WEST PLAINS | City |
| State | MO | State |
| ZIP Code | 65775 | 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 |
|---|---|---|---|---|---|---|
| LARRY PENDERGRASS | ||||||
| DIRECTOR | 4.00 | X | 4200 | 0 | 0 | |
| DENNIS WALTON | ||||||
| DIRECTOR | 5.00 | X | 6000 | 0 | 0 | |
| DAVID NAPPIER | ||||||
| DIRECTOR | 5.00 | X | 5700 | 0 | 0 | |
| LOWELL SCHRABLE | ||||||
| DIRECTOR | 3.70 | X | 3600 | 0 | 0 | |
| JOHN PLUMMER | ||||||
| DIRECTOR | 3.70 | X | 3600 | 0 | 0 | |
| GAREL MONTGOMERY | ||||||
| DIRECTOR | 4.30 | X | 4500 | 0 | 0 | |
| DON NIELSEN | ||||||
| DIRECTOR | 3.80 | X | 4500 | 0 | 0 | |
| DON JOHNSON | ||||||
| DIRECTOR | 4.50 | X | 5700 | 0 | 0 | |
| CASEY BOAZ | ||||||
| DIRECTOR | 5.20 | X | 6600 | 0 | 0 | |
| ROLAND REED | ||||||
| DIRECTOR | 4.60 | X | 4800 | 0 | 0 | |
| KEITH THARP | ||||||
| DIRECTOR | 4.90 | X | 5700 | 0 | 0 | |
| JIM LAWRENCE | ||||||
| DIRECTOR | 5.60 | X | 8050 | 0 | 0 | |
| DAN SINGLETARY | ||||||
| CHIEF EXECUTIVE OFFICER | 53.50 | 194579 | 31800 | 115712 | X | |
| TRACY BROWER | ||||||
| CHIEF FINANCIAL OFFICER | 37.80 | 82334 | 0 | 36303 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 339863 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 31800 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 152015 | 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 (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PIKE | |||||
| PO BOX 1000 | MEMPHIS | TN | 38148 | POLE CHANGES | 1429664 |
| POOR BOY TREE SERVICE INC | |||||
| 273 E 410TH ROAD | FAIR PLAY | MO | 65649 | ROW CLEARING | 320320 |
| JIM WIGGS | |||||
| ROUTE 2 BOX 84 | KOSHKONONG | MO | 65692 | ROW CLEARING | 213429 |
| PROGRESSIVE SOLUTIONS LLC | |||||
| PO BOX 825124 | PHILADELPHIA | PA | 19182 | SPRAYING | 120584 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 175170 | TotalRevenueColumn |
| Related Or Exempt Function Income | 175170 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 38256358 | GrossSalesOfInventory |
| Cost Of Goods Sold | 22058993 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16197365 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16197365 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| POLE RENTAL | 221000 | 212405 | 212405 |
| LOSS FROM EQUITY INVES | 221000 | -29088 | -29088 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 183317 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16555852 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16555852 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 485531 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2912327 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 960497 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1226252 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 947179 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50372 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11800 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 210817 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15522 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2583938 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2782532 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| OPERATIONS & MAINTENANC | 1932235 |
| ADMINISTRATIVE & GENERA | 301451 |
| CONSUMER EXPENSE | 211426 |
| CUSTOMER SALES & SERVIC | 173074 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 93687 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14898640 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 459263 | BOY |
| EOY | 526671 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1285170 | BOY |
| EOY | 2830998 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4177978 | BOY |
| EOY | 3739598 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 63268 | BOY |
| EOY | 56649 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 537297 | BOY |
| EOY | 539181 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 94613 | BOY |
| EOY | 106774 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 98041963 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 28907398 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 66530027 | BOY |
| EOY | 69134565 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12542007 | BOY |
| EOY | 12959635 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85689623 | BOY |
| EOY | 89894071 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3958907 | BOY |
| EOY | 3430551 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 850000 | BOY |
| EOY | 1000000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54803482 | BOY |
| EOY | 57729074 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25822285 | BOY |
| EOY | 27479497 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85434674 | BOY |
| EOY | 89639122 | 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 | 254949 | BOY |
| EOY | 254949 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 254949 | BOY |
| EOY | 254949 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 85689623 | BOY |
| EOY | 89894071 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1657212 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1657212 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | 1000 | PoliticalExpenditures |
Sec527 Pol Orgs Sec527PolOrgs
Name Of527 Organization NameOf527Organization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATION OF MISSOURI ELECTRIC COOPERATIVES | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2722 EAST MCCARTY STREET | AddressLine1 |
| City | JEFFERSON CITY | City |
| State | MO | State |
| ZIP Code | 65102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431441879 | EIN |
| Amt Pd From Internal Funds | 1000 | AmtPdFromInternalFunds |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: | Identifier |
| Return Reference | PART I-A, LINE 1: | ReturnReference |
| Explanation | CASH CONTRIBUTIONS TO PAC | Explanation |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 97054069 | OtherCostOrOtherBasis |
| Depreciation | 28907398 | Depreciation |
| Book Value | 68146671 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 987894 | OtherCostOrOtherBasis |
| Book Value | 987894 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 69134565 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | 12388355 |
| INVESTMENTS IN ECONOMIC DEVELOPMENT PROJECTS | 425695 |
| INVESTMENTS IN SUBSIDIARY COMPANIES | 4200 |
| INTEREST RECEIVABLE | 141385 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 12959635 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PATRONAGE CAPITAL | Description |
| Amount | $27,479,497 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 27479497 | TotalOfAmounts |
| Total Revenue | 16555852 | TotalRevenue |
| Total Expenses | 14898640 | TotalExpenses |
| Excess Or Deficit For Year | 1657212 | ExcessOrDeficitForYear |
| Other | -$1,657,212 | OtherAmount |
| Total Adjustments | -1657212 | TotalAdjustments |
| Excess Or Deficit Per FS | 0 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 38614845 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 22058993 | OtherRevenues |
| Revenue Not Rptd F990 | 22058993 | RevenueNotRptdF990 |
| Revenue Subtotal | 16555852 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16555852 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 36957633 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 22058993 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 22058993 | ExpensesNotRptdF990 |
| Expenses Subtotal | 14898640 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 14898640 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE COOPERATIVE FILES FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE COOPERATIVE IS NO LONGER SUBJECT TO INTERNAL REVENUE SERVICE EXAMINATIONS FOR YEARS PRIOR TO 2008. THE COOPERATIVE FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS, IF ANY, AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE COOPERATIVE RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATING EXPENSES, IF ANY ARISE. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING 2011 AND 2010. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | ASSIGNABLE AND DEFERRED PATRONAGE CAPITAL | |
| PART XII, 2(D) - COST OF POWER |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | X | IndependentConsultant |
| 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 | DAN SINGLETARY | NamePerson |
| Base Compensation Filing Org | 194579 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 31800 | 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 | 109365 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 6347 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 303944 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 38147 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| SHO-ME POWER | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT SHO-ME POWER. | 22058976 | HOWELL OREGON ELECTRIC PURCHASED ALL POWER FROM SHO-ME POWER. | 0 |
| ASSOCIATED ELECTRIC COOPERATIVE INC | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT AECI. | 0 | AECI PRODUCES THE POWER SOLD TO SHO-ME POWER AND SHO-ME POWER SELLS POWER TO HOWELL OREGON ELECTRIC. | 0 |
| SHO-ME POWER | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT SHO-ME POWER. | 11800 | COMPENSATION PAID AND BENEFITS ACCRUED TO DAN SINGLETARY FROM SHO-ME POWER. | 0 |
| ASSOCIATED ELECTRIC COOPERATIVE INC | |||
| CEO DAN SINGLETARY IS ALSO ON THE BOARD OF DIRECTORS AT AECI. | 20000 | COMPENSATION PAID TO DAN SINGLETARY FROM AECI. | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CO-OP HAS MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE CO-OP ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. | |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGES OR AMENDMENTS TO THE BYLAWS MADE BY THE BOARD OF DIRECTORS MUST BE APPROVED BY THE MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AND REVIEWED BEFORE SIGNING AND FILING OF THE 990. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND EMPLOYEE MUST DISCLOSE ANY SITUATION WHICH IN HIS OR HER OPINION VIOLATES, MAY VIOLATE OR WOULD APPEAR TO VIOLATE THE INTENT OF THE POLICY. THE BOARD PRESIDENT IS RESPONSIBLE FOR THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY AND ANY VIOLATIONS ARE BROUGHT BEFORE THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | PERIODICALLY A SURVEY OF COMPARABLE WAGES FROM SIMILIAR COOPS IS OBTAINED AND REVIEWED TO ASSIST IN DETERMINING WAGES OF THE CEO AND OTHER OFFICER'S AND KEY EMPLOYEES. ALSO PERIODICALLY, THE NATIONAL CONSULTING GROUP PERFORMS A WAGE ANALYSIS BY POSITION. | |
| FORM 990, PART VI, SECTION C, LINE 19 | EVERY NEW MEMBER IS GIVEN A COPY OF THE BYLAWS UPON JOINING THE CO-OP. THE FINANCIAL STATEMENTS ARE PRESENTED AT THE ANNUAL MEETING AND UPON REQUEST. THE CONFLICT OF INTEREST POLICY IS PRESENTED UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | ASSIGNABLE AND DEFERRED PATRONAGE CAPITAL -1,657,212. TOTAL TO FORM 990, PART XI, LINE 5: -1,657,212. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Direct Controlling Entity NADirectControllingEntityNA | Type Of EntityTypeOfEntity | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Share Of Total IncomeShareOfTotalIncome |
|---|---|---|---|---|---|---|---|---|---|---|---|
| HOWELL-OREGON TECHNOLOGIES LLC | |||||||||||
| 6327 N US HWY 63 | WEST PLAINS | MO | 65775 | 431790470 | WHOLLY OWNED SUB | MO | N/A | C | 4200 | 1.00000 | |
| HOWELL-OREGON SERVICE CORP | |||||||||||
| 6327 N US HWY 63 | WEST PLAINS | MO | 65775 | 431448266 | INACTIVE WHOLLY OWNED SUB | MO | N/A | C | 500 | 1.00000 | |
| SHO-ME POWER ELECTRIC COOPERATIVE | |||||||||||
| PO BOX D | MARSHFIELD | MO | 65706 | ELECTRIC POWER TRANSMISSION | MO | N/A | C | 39355714 | 0.11110 | 907486 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 1 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 1 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| HOWELL OREGON TECHNOLOGIES LLC | |
| A | 48540 |
| HOWELL OREGON TECHNOLOGIES LLC | |
| D | 38946 |
| SHO-ME POWER ELECTRIC COOPERATIVE | |
| G | 22058976 |