ELECTRIC COOPERATIVES OF MISSISSIPPI A A L: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: ELECTRIC COOPERATIVES OF MISSISSIPPI A A L (EIN 64-0200697)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-01-28
IRS object ID: 201100289349300005
Schema version: 2009v1.7
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 C
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-01-28T08:11:07-06:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILSON & BIGGS PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	640200697	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ELECTRIC POWER ASSOCIATIONS OF	BusinessNameLine1
Business Name Line2	MISSISSIPPI (AAL)	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ELEC	NameControl
Phone	6016058600	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O BOX 3300	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	391583300	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL CALLAHAN	Name
Title	EXECUTIVE VICE PRESIDENT	Title
Phone	6016058600	Phone
Date Signed	2011-01-22	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GEORGE M BIGGS JR	Name
Phone	6019572001	Phone
Date Prepared	2011-01-28	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MICHAEL CALLAHAN	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3300	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	39158	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5270510	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	EPASOFMS.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1944	YearFormation
State Legal Domicile	MS	StateLegalDomicile
Activity Or Mission Description	TO PROMOTE THE INTERESTS OF MISSISSIPPI ELECTRIC POWER ASSOCIATIONS AND THEIR CONSUMERS, TO STIMULATE ECONOMIC DEVELOPMENT IN RURAL AREAS OF THE STATE AND TO EDUCATE ON JOB SAFETY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	26	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	26	NbrIndependentVotingMembers
Total Nbr Employees	23	TotalNbrEmployees
Total Gross UBI	860958	TotalGrossUBI
Net Unrelated Business Txbl Income	-29496	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5360822	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4895606	ProgramServiceRevenueCY
Investment Income Prior Year	34740	InvestmentIncomePriorYear
Investment Income Current Year	28912	InvestmentIncomeCurrentYear
Other Revenue Prior Year	35058	OtherRevenuePriorYear
Other Revenue Current Year	345992	OtherRevenueCurrentYear
Total Revenue Prior Year	5430620	TotalRevenuePriorYear
Total Revenue Current Year	5270510	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1877525	SalariesEtcPriorYear
Salaries Etc Current Year	2241082	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2860951	OtherExpensePriorYear
Other Expenses Current Year	2810693	OtherExpensesCurrentYear
Total Expenses Prior Year	4738476	TotalExpensesPriorYear
Total Expenses Current Year	5051775	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	692144	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	218735	RevenuesLessExpensesCY
Total Assets BOY	5871540	TotalAssetsBOY
Total Assets EOY	5961288	TotalAssetsEOY
Total Liabilities BOY	2096475	TotalLiabilitiesBOY
Total Liabilities EOY	1967488	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	3775065	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	3993800	NetAssetsOrFundBalancesEOY
Mission Description	TO PROMOTE THE INTERESTS OF MISSISSIPPI ELECTRIC POWER ASSOCIATIONS AND THEIR CONSUMERS, TO STIMULATE ECONOMIC DEVELOPMENT IN RURAL AREAS OF THE STATE AND TO EDUCATE ON JOB SAFETY.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	TODAY IN MISSISSIPPI-A MONTHLY NEWSPAPER DEALING WITH VARIOUS TOPICS OF INTEREST TO RURAL ELECTRIC CUSTOMERS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	PROMOTION OF RURAL ELECTRIC POWER ASSOCIATIONS IN MISSISSIPPI THROUGH ADVOCACY AND OTHER SERVICES.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	EDUCATION AND PROMOTION OF SAFETY AND LOSS CONTROL FOR RURAL ELECTRIC POWER ASSOCIATIONS.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	ECONOMIC DEVELOPMENT FOR RURAL AREAS IN MISSISSIPPI.	Description

Field	Value	IRS element (for citing)
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	true	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
Balance Sheet Amounts Reported	true	BalanceSheetAmountsReported
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	true	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	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	14	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	23	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Nbr Voting Governing Body Members	26	NbrVotingGoverningBodyMembers
Number Independent Voting Members	26	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	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	TY HARRELL	NamePerson
Telephone Number	6016058600	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	665 HIGHLAND COLONY PKWY	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	39157	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (31 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
JAMES D NANNEY JR
DIRECTOR	4.00	X	0	0	0
PAUL D LONG
DIRECTOR	4.00	X	0	0	0
W KEITH HURT
DIRECTOR	4.00	X	0	0	0
ROBERT J OCCHI
DIRECTOR	4.00	X	0	0	0
RONALD W ROBERTSON
PRESIDENT	4.00	X	0	0	0	X
WAYNE HENSEN
DIRECTOR	4.00	X	0	0	0
ALLEGRA BRIGHAM
SECRETARY	4.00	X	0	0	0	X
DARRELL SMITH
VICE PRES.	4.00	X	0	0	0	X
NORMA KILGORE
DIRECTOR	4.00	X	0	0	0
ROBERT A COLLIER
DIRECTOR	4.00	X	0	0	0
KEVIN DODDRIDGE
DIRECTOR	4.00	X	0	0	0
CHUCK HOWELL
DIRECTOR	4.00	X	0	0	0
RONNY ROWLAND
DIRECTOR	4.00	X	0	0	0
H LEE HEDEGAARD
DIRECTOR	4.00	X	0	0	0
JIM COMPTON
DIRECTOR	4.00	X	0	0	0
DONALD L JORDAN
DIRECTOR	4.00	X	0	0	0
PERCY MCCAA
DIRECTOR	4.00	X	0	0	0
BRAD ROBISON
DIRECTOR	4.00	X	0	0	0
SAM BUCHANAN
DIRECTOR	4.00	X	0	0	0
ROBERT GRISHAM
DIRECTOR	4.00	X	0	0	0
WILLIAM W LONG
DIRECTOR	4.00	X	0	0	0
JOHN W MOSLEY
DIRECTOR	4.00	X	0	0	0
CH SHELTON
DIRECTOR	4.00	X	0	0	0
RANDY WALLACE
DIRECTOR	4.00	X	0	0	0
BARRY ROWLAND
DIRECTOR	4.00	X	0	0	0
ALAN BRADLEY
DIRECTOR	4.00	X	0	0	0
MICHAEL CALLAHAN
EXECUTIVE VP	40.00		153120	0	56277	X
TY HARRELL
COMPTROLLER	40.00		63588	0	22740	X
RICHARD MORGAN
VP GOVT RELA	40.00		111731	0	33778		X
DAVID PARKER
VP OF EDD	40.00		107420	0	42590		X
RON STEWART
SR VP COOP S	40.00		107364	0	42896		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	543223	TotalReportableCompFromOrg
Total Other Compensation	198281	TotalOtherCompensation
Number Individuals GT100 K	4	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	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
SIGNATURE OFFSET
10666 RIDGEWOOD DR	OLIVE BRANCH	MS	38654	PRINTING	3887248
WALTON PRESS INC
402 MAYFIELD DR	MONROE	GA	306551706	PRINTING	182599

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

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Business CodeBusinessCode	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
DUES	2299710	2299710
TODAY IN MS	1845329	1336946	541800	508383
MEETINGS & SPECIAL PROGRAMS	315543	315543
REIMBURSED EXPENSES	200599				$200,599
SUPPORT SERVICES	126535	126535

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	107890	TotalRevenueColumn
Related Or Exempt Function Income	84340	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	23550	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	4895606	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	28912	TotalRevenueColumn
Exclusion	$28,912	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
REIMBURSED EXPENSES	900099	329025	329025
PATRONAGE CAPITAL		11554		11554
OTHER INCOME		5413		5413

Field	Value	IRS element (for citing)
Total Other Revenue	345992	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5270510	TotalRevenueColumn
Related Or Exempt Function Income	4180041	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	860958	UnrelatedBusinessRevenue
Exclusion	$229,511	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	310517	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	1321974	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	253313	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	236241	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	119037	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	995	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	638476	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	127078	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	154812	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	59126	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	144750	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	60665	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal
LEGISLATIVE/MEETING/SPECI	582666
PRINTING & PUBLICATIONS	579071
EDITORIALS/SUPPORT SERVIC	130732
PROFESSIONAL FEES	104078
DUES & SUBSCRIPTIONS	58841

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	169403	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5051775	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	378778	BOY
EOY	510648	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1456000	BOY
EOY	1857000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	847393	BOY
EOY	453444	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	48198	BOY
EOY	48009	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4029009	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1033404	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3044589	BOY
EOY	2995605	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	96582	BOY
EOY	96582	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5871540	BOY
EOY	5961288	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	697512	BOY
EOY	793396	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1398963	BOY
EOY	1174092	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2096475	BOY
EOY	1967488	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3674241	BOY
EOY	3895733	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	100824	BOY
EOY	98067	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3775065	BOY
EOY	3993800	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5871540	BOY
EOY	5961288	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Form4720 Filed4955 Tax	false	Form4720Filed4955Tax
Correction Made	false	CorrectionMade
Form1120 Pol Filed	false	Form1120PolFiled
Form4720 Filed	false	Form4720Filed
Volunteers	false	Volunteers
Paid Staff Or Management	false	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	false	DirectContactLegislators
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Not Described In501c3	false	NotDescribedIn501c3
Form4720 Filed4912 Tax	false	Form4720Filed4912Tax
Substantially All Dues Nondeduct	true	SubstantiallyAllDuesNondeduct
Only In House Lobbying	false	OnlyInHouseLobbying
Agree To Carryover Prior Year	false	AgreeToCarryoverPriorYear

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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	770784	OtherCostOrOtherBasis
Book Value	770784	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2442397	OtherCostOrOtherBasis
Depreciation	472021	Depreciation
Book Value	1970376	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	815828	OtherCostOrOtherBasis
Depreciation	561383	Depreciation
Book Value	254445	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2995605	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
INSTALLMENT LOAN - CONSTRUCTION	$1,083,610
DEFERRED CREDITS	$90,482

Field	Value	IRS element (for citing)
Total Of Amounts	1174092	TotalOfAmounts
Total Revenue	5270510	TotalRevenue
Total Expenses	5051775	TotalExpenses
Excess Or Deficit For Year	218735	ExcessOrDeficitForYear
Excess Or Deficit Per FS	218735	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	5273584	TotRevenueEtcAuditedFinclStmt
Other Revenues	3074	OtherRevenues
Revenue Not Rptd F990	3074	RevenueNotRptdF990
Revenue Subtotal	5270510	RevenueSubtotal
Total Revenue Per Form990	5270510	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5054849	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	3074	OtherExpensesIncluded
Expenses Not Rptd F990	3074	ExpensesNotRptdF990
Expenses Subtotal	5051775	ExpensesSubtotal
Total Expenses Per Form990	5051775	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	NET ASSETS RELEASED FROM RESTRICTION 3,074 NET ASSETS RELEASED FROM RESTRICTION -3,074
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	NET ASSETS RELEASED FROM RESTRICTION 3,074
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	NET ASSETS RELEASED FROM RESTRICTION 3,074

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
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 (3 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg
MICHAEL CALLAHAN
153120	39689	16588	209397
DAVID PARKER
107420	27843	14747	150010
RON STEWART
107364	27499	15397	150260

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	EPA'S OF MS - WORKERS COMP GROUP	NamePerson

Field	Value	IRS element (for citing)
Relationship	SHARED MGT.	Relationship
Amount Of Transaction	1174092	AmountOfTransaction
Description Of Transaction	OUTSTANDING LOAN	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S MISSION	FORM 990 - ORGANIZATION'S MISSION	TO PROMOTE THE INTERESTS OF MISSISSIPPI ELECTRIC POWER ASSOCIATIONS AND THEIR CONSUMERS, TO STIMULATE ECONOMIC DEVELOPMENT IN RURAL AREAS OF THE STATE AND TO EDUCATE ON JOB SAFETY.
ALL OTHER ACHIEVEMENTS DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	ECONOMIC DEVELOPMENT FOR RURAL AREAS IN MISSISSIPPI.
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	YES
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	YES
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	YES
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11	A COPY OF THE 990 WILL BE PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	ANNUALLY, ALL INTERESTED PERSONS SHALL SIGN A STATEMENT IN WHICH SUCH INTERESTED PERSON DISCLOSES ALL FINANCIAL INTERESTS AS DEFINED IN ARTICLE II OF THE POLICY.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE. THE COMPENSATION OF THE PERSON IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Direct Controlling Entity NADirectControllingEntityNA	Public Charity StatusPublicCharityStatus
EPA'S OF MS- GROUP BENEFITS TRUST
PO BOX 3300	RIDGELAND	MS	39158	640926385	VEBA	MS	501	N/A
EPA'S OF MS- FOUNDATION
PO BOX 3300	RIDGELAND	MS	39158	203033260	PUBLIC CHA	MS	501	N/A	7
EPA'S OF MS- CREDIT UNIION
PO BOX 3300	RIDGELAND	MS	39158	640477204	CREDIT UN.	MS	501	N/A

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

Field	Value	IRS element (for citing)
Business Name Line1	EPA'S OF MS- WORKERS COMP GROUP	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3300	AddressLine1
City	RIDGELAND	City
State	MS	State
ZIP Code	39158	ZIPCode

Field	Value	IRS element (for citing)
EIN	640815018	EIN
Primary Activity	INSURANCE	PrimaryActivity
Legal Domicile State	MS	LegalDomicileState
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Type Of Entity	C CORP	TypeOfEntity

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	true	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	false	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	false	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	false	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg