TALLAPOOSA RIVER ELECTRIC COOPERATIVE INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: TALLAPOOSA RIVER ELECTRIC COOPERATIVE INC (EIN 63-0205975)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-05-11
IRS object ID: 201241329349302324
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	2012-05-11T13:21:12-05:00	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	GRUENLOH & ASSOCIATES PC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 895	AddressLine1
City	ROBERTSDALE	City
State	AL	State
ZIP Code	36567	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	630205975	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TALLAPOOSA RIVER ELECTRIC COOP INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	TALL	NameControl
Phone	3348649331	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 675	AddressLine1
City	LAFAYETTE	City
State	AL	State
ZIP Code	36862	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LEWIS WARD	Name
Title	GENERAL MANAGER	Title
Phone	3348649331	Phone
Date Signed	2012-04-26	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WAYNE A GRUENLOH	Name
Phone	2519471040	Phone
Date Prepared	2012-05-04	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	LEWIS WARD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	P O BOX 675	AddressLine1
City	LAFAYETTE	City
State	AL	State
ZIP Code	36862	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	60855664	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.TREC.COOP	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1939	YearFormation
State Legal Domicile	AL	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE DEPENDABLE ELECTRIC SERVICE AT THE LOWEST POSSIBLE COST.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	70	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	55433940	ProgramServiceRevenuePriorYear
Program Service Revenue CY	54466026	ProgramServiceRevenueCY
Investment Income Prior Year	2067026	InvestmentIncomePriorYear
Investment Income Current Year	2183668	InvestmentIncomeCurrentYear
Other Revenue Prior Year	638526	OtherRevenuePriorYear
Other Revenue Current Year	715363	OtherRevenueCurrentYear
Total Revenue Prior Year	58139492	TotalRevenuePriorYear
Total Revenue Current Year	57365057	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	495233	BenefitsPaidToMembersCY
Salaries Etc Prior Year	315943	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	50570392	OtherExpensePriorYear
Other Expenses Current Year	51310025	OtherExpensesCurrentYear
Total Expenses Prior Year	50886335	TotalExpensesPriorYear
Total Expenses Current Year	51805258	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	7253157	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	5559799	RevenuesLessExpensesCY
Total Assets BOY	101801929	TotalAssetsBOY
Total Assets EOY	105863096	TotalAssetsEOY
Total Liabilities BOY	18292658	TotalLiabilitiesBOY
Total Liabilities EOY	16431048	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	83509271	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	89432048	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE DEPENDABLE ELECTRIC SERVICE AT THE LOWEST POSSIBLE COST.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	THROUGH APPROXIMATELY 3,791 MILES OF DISTRIBUTION LINES, TALLAPOOSA RIVER ELECTRIC COOPERATIVE PROVIDED 493,603,934 KILOWATT HOURS OF ELECTRIC ENERGY TO ITS MEMBERS.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	true	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	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	28	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	70	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	53685870	GrossIncomeFromMembers
Gross Income Other Sources	780156	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	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	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	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	MELANIE BROWN	NamePerson
Telephone Number	3348649331	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	15163 US HIGHWAY 431 S	AddressLine1
City	LAFAYETTE	City
State	AL	State
ZIP Code	36862	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
GERALD SHIRAH
VICE PRESIDE	4.30	X	11350	13204	12210
JOANN FULLER
TRUSTEE	4.37	X	13625	3200	4947
BRUCE BOSWELL
SEC/TREAS	6.75	X	15575	0	159
MARY ANN WALKER
TRUSTEE	5.92	X	14925	0	309
PHILLIP BRYANT
TRUSTEE	7.90	X	14925	0	159
JOHN ADCOCK
TRUSTEE	4.57	X	10375	0	12210
CB PARKER JR
PRESIDENT	1.52	X	8275	0	12210
LEWIS WARD
GENERAL MANA	45.00		144671	0	71882	X
MELANIE BROWN
MGR. FIN. SE	42.00		94814	0	49865	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	328535	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	16404	TotalReportableCompFrmRltdOrgs
Total Other Compensation	163951	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
ASPLUNDH TREE EXPERT CO INC
P O BOX 532729	ATLANTA	GA	303532729	RT OF WAY MAINT	1386622
DUKE'S HAULING SERVICE LLC
115 EVERGREEN ROAD	ATLANTA	GA	30117	WO CONSTRUCTION	352986
MUSGROVE CONSTRUCTION INC
8708 US 90	LIVE OAK	FL	32060	WO CONSTRUCTION	288511
SOUTHEAST WOODLAND SERVICES INC
431 CAINES LANDING ROAD	CONWAY	SC	29526	RT OF WAY MAINT	198689
OSMOSE UTILITIES SERVICES INC
PO BOX 8000	BUFFALO	NY	14267	POLE CHECKING	177605

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

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RESIDENTIAL SALES	39160113	39160113
COMMERCIAL & INDUSTRIAL- LARG	9463428	9463428
COMMERCIAL & INDUSTRIAL- SMAL	5062329	5062329
MISC SERV. REV. - NON TAXABLE	780013	780013
MISC SERVICE REVENUES	143	143

Field	Value	IRS element (for citing)
Total Program Service Revenue	54466026	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2140184	TotalRevenueColumn
Related Or Exempt Function Income	1829620	RelatedOrExemptFunctionIncome
Exclusion	$310,564	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	672470	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	672470	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	672470	TotalRevenueColumn
Exclusion	$672,470	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	3534091	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	3490607	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	43484	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	43484	TotalRevenueColumn
Related Or Exempt Function Income	43484	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	NON-OPERATING INCOME	Description
Total Revenue Column	42893	TotalRevenueColumn
Related Or Exempt Function Income	42893	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	42893	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	57365057	TotalRevenueColumn
Related Or Exempt Function Income	56382023	RelatedOrExemptFunctionIncome
Exclusion	$983,034	ExclusionAmount

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	495233	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	354740	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2553913	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
PURCHASED POWER	38847779
DIST EXP - MAINTENANCE	3767871
DIST EXP - OPERATION	1829418
CONSUMER ACCOUNTS EXP	1796176

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2160128	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	51805258	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	1652520	BOY
EOY	1612733	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	9464798	BOY
EOY	9719411	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	6650136	BOY
EOY	6330128	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1262293	BOY
EOY	994094	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	292077	BOY
EOY	384531	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	95875554	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	24666405	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	68638043	BOY
EOY	71209149	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	13416123	BOY
EOY	15196835	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	425939	BOY
EOY	416215	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	101801929	BOY
EOY	105863096	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	6927703	BOY
EOY	5869696	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	7690124	BOY
EOY	6604119	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3674831	BOY
EOY	3957233	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	18292658	BOY
EOY	16431048	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	100980	BOY
EOY	102045	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	83408291	BOY
EOY	89330003	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	83509271	BOY
EOY	89432048	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	101801929	BOY
EOY	105863096	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	5559799	ReconcilationRevenueExpenses
Reconcilation Other Changes	362978	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	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

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	95875554	InvestmentCostOrOtherBasis
Depreciation	24666405	Depreciation
Book Value	71209149	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	71209149	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (2 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
ORGANIZATION - PATRONAGE CAPITAL	15196835	C
INVESTMENT IN ASSOCIATED

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	15196835	TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
CONSUMER DEPOSITS	$2,371,462
DEFERRED CREDITS	$1,125,126
BENEFITS	$460,645

Field	Value	IRS element (for citing)
Total Of Amounts	3957233	TotalOfAmounts
Total Revenue	57365057	TotalRevenue
Total Expenses	51805258	TotalExpenses
Excess Or Deficit For Year	5559799	ExcessOrDeficitForYear
Other	$495,233	OtherAmount
Total Adjustments	495233	TotalAdjustments
Excess Or Deficit Per FS	6055032	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	57365057	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	57365057	RevenueSubtotal
Total Revenue Per Form990	57365057	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	51310025	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	51310025	ExpensesSubtotal
Other Expenses Not Included	495233	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	495233	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	51805258	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	RETIREMENT OF CAPTIAL CREDITS PAID 495,233
EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 4B	RETIREMENT OF CAPTIAL CREDITS PAID 495,233

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	LEWIS WARD	NamePerson
Base Compensation Filing Org	142897	BaseCompensationFilingOrg
Bonus Filing Org	1100	BonusFilingOrg
Other Compensation Filing Org	674	OtherCompensationFilingOrg
Deferred Comp Filing Org	55846	DeferredCompFilingOrg
Nontaxable Benefits Filing Org	16036	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	216553	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ADDITIONAL INFORMATION	FORM 990	PART IX, LINE 4 - RETIREMENT OF CAPITAL CREDITS DISCLOSED REPRESENT THE RETIREMENT OF PATRONAGE CAPITAL ALLOCATED IN PRIOR YEARS WHICH WERE PAID TO MEMBERS IN THE CURRENT YEAR.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	TALLAPOOSA RIVER ELECTRIC COOPERATIVE HAS MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	EACH MEMBER HAS ONE VOTE PER TRUSTEE DISTRICT.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	BY-LAW CHANGES ARE APPROVED BY THE MEMBERS PRESENT AT THE ANNUAL MEETING IF A QUORUM IS MET.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF THE FORM 990 WILL BE PRESENTED TO THE BOARD AT A REGULARLY SCHEDULED MEETING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	THE MEMBERS OF THE GOVERNING BODY AS WELL AS THE OFFICERS MUST DISCLOSE, ANNUALLY, ANY CONFLICTS OF INTEREST ON A QUESTIONNAIRE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE GOVERNING BODY EXAMINES STATE, REGIONAL, AND NATIONAL PAYROLL PAY SCALES AND COMPARES THEM TO THE EXISTING PAY RATES.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	THE GOVERNING BODY EXAMINES STATE, REGIONAL, AND NATIONAL PAYROLL PAY SCALES AND COMPARES THEM TO THE EXISTING PAY RATES.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE'S MAIN OFFICE. ALSO, A MEMBERSHIP PACKET WITH RULES AND REGULATIONS AND BY-LAWS IS MAILED TO EACH NEW MEMBER. A COPY OF THE AUDITED BALANCE SHEET, STATEMENT OF REVENUE AND PATRONAGE CAPITAL, AND THE STATEMENT OF CASH FLOWS ARE INCLUDED IN THE OFFICIAL NOTICE OF ANNUAL MEMBERSHIP MEETING AND PROGRAM MAILED TO EACH MEMBER IN JULY.
ADDITIONAL INFORMATION	FORM 990, PART XI	LINE 2B: THE COOPERATIVE RECEIVES AUDITED FINANCIAL STATEMENTS FROM THE FISCAL YEAR ENDED SEPTEMBER 30TH. IT PREPARES ITS TAX RETURN ON A CALENDAR YEAR BASIS ENDING ON DECEMBER 31ST. FORM 990, PART IX, LINE 22: THE COOPERATIVE FOLLOWS THE RUS RECOMMENDATION OF COMPUTING DEPRECIATION UNDER A STRAIGHT-LINE METHOD WITH ANNUAL COMPOSITE RATES, WHICH AMORTIZE THE ORIGINAL COST OF EACH CLASS OR GROUP OF PROPERTY OVER ITS ESTIMATED USEFUL SERVICE LIFE. SIMILARLY, THE BOOK COST OF LIMITED-TERM PLANT IS AMORTIZED EVENLY OVER THE PERIOD OF BENEFIT TO THE COOPERATIVE.