WASHINGTON ELECTRIC COOPERATIVE INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: WASHINGTON ELECTRIC COOPERATIVE INC (EIN 31-4335585)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-08-12
IRS object ID: 201112249349300931
Schema version: 2010v3.2
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 I
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-12T09:07:58-05:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BALESTRA HARR & SCHERER CPAS INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 875	AddressLine1
City	CIRCLEVILLE	City
State	OH	State
ZIP Code	431130875	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	314335585	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WASHINGTON ELECTRIC COOPERATIVE IN	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WASH	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 800 406 COLEGATE DRIVE	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	KENNETH J SCHILLING	Name
Title	GENERAL MANAGER/CEO	Title
Date Signed	2011-08-12	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JEFFREY A HARR	Name
Phone	7404745210	Phone
Date Prepared	2011-08-12	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DAVID MILLER PRESIDENT	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	43829 HOHMAN ROAD	AddressLine1
City	CALDWELL	City
State	OH	State
ZIP Code	43724	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	15259798	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WECI.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1936	YearFormation
State Legal Domicile	OH	StateLegalDomicile
Activity Or Mission Description	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	31	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	12908586	ProgramServiceRevenuePriorYear
Program Service Revenue CY	14798541	ProgramServiceRevenueCY
Investment Income Prior Year	54034	InvestmentIncomePriorYear
Investment Income Current Year	41409	InvestmentIncomeCurrentYear
Other Revenue Prior Year	213563	OtherRevenuePriorYear
Other Revenue Current Year	419778	OtherRevenueCurrentYear
Total Revenue Prior Year	13176183	TotalRevenuePriorYear
Total Revenue Current Year	15259728	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	37085	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	35134	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2061990	SalariesEtcPriorYear
Salaries Etc Current Year	2070170	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	11030507	OtherExpensePriorYear
Other Expenses Current Year	11999442	OtherExpensesCurrentYear
Total Expenses Prior Year	13129582	TotalExpensesPriorYear
Total Expenses Current Year	14104746	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	46601	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1154982	RevenuesLessExpensesCY
Total Assets BOY	38640939	TotalAssetsBOY
Total Assets EOY	39370075	TotalAssetsEOY
Total Liabilities BOY	21554511	TotalLiabilitiesBOY
Total Liabilities EOY	21229814	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	17086428	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	18140261	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDING ELECTRIC POWER TO COOPERATIVE MEMBERS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	14104746	Expense
Grants	35134	Grants
Description	RURAL DISTRIBUTION OF ELECTRIC ENERGY AND RELATED SERVICES TO 10,518 CONSUMER ACCOUNTS.	Description
Total Program Service Expense	14104746	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	true	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	true	GrantsToOrganizations
Grants To Individuals	true	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	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	21	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	31	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
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Gross Income From Members	14798541	GrossIncomeFromMembers
Gross Income Other Sources	461257	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	true	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	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	DOUGLAS M PALM	NamePerson
Telephone Number	7403732141	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	406 COLEGATE DR P O BOX 800	AddressLine1
City	MARIETTA	City
State	OH	State
ZIP Code	45750	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
PAUL FLEEMAN
1ST VP	4.30	X	17765	0	0
ELDON MILLER
ASST SEC/TRE	7.00	X	17765	0	0
JODY POLEN-PARRISH
SECY/TREAS	5.00	X	14865	2550	0
FRANK HAUGHT
2ND VP	12.00	X	17359	0	0
DAVID MILLER
PRESIDENT	4.50	X	6536	0	0
LARRY ULLMAN
TRUSTEE	7.00	X	4036	0	0
WILLIAM BOWERSOCK
TRUSTEE	8.00	X	4023	0	0
DALE HAUGHT
TRUSTEE	3.00	X	3505	0	0
DARYL BOWERSOCK
TRUSTEE	2.00	X	1792	0	0
KENNETH SHILLING
GENERAL MGR	55.00		110515	0	43933	X
CALVIN HENDERSHOT
DIR OF OPER	60.00		106828	0	53379	X
DOUGLAS PALM
DIR OF FIN	50.00		81171	0	37818	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	386160	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	2550	TotalReportableCompFrmRltdOrgs
Total Other Compensation	135130	TotalOtherCompensation
Number Individuals GT100 K	2	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
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	ROW CUTTING	549937
PIKE ELECTRIC INC
PO BOX 1000	MEMPHIS	TN	38148	PLANT CONSTRUCT	505360
RESCO
PO BOX 26036	COLUMBUS	OH	43226	UTIL PLANT MATL	395230
N R E C A
4301 WILSON BLVD	ARLINGTON	VA	22203	RET/HEALTH INS	336117
GIS LANDMARK LLC
126 S MAIN ST	MOUNT VERNON	OH	43050	DATA COLLECTION	152858

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	7	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	SALE OF ELECTRICITY	Description
Total Revenue Column	14798541	TotalRevenueColumn
Related Or Exempt Function Income	14798541	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	14798541	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	38729	TotalRevenueColumn
Exclusion	$38,729	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	226303	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	226303	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	226303	TotalRevenueColumn
Exclusion	$226,303	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	2750	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	70	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	2680	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	2680	TotalRevenueColumn
Exclusion	$2,680	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	PATRONAGE CAP FROM ASSOC ORG	Description
Total Revenue Column	193475	TotalRevenueColumn
Exclusion	$193,475	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	193475	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	15259728	TotalRevenueColumn
Related Or Exempt Function Income	14798541	RelatedOrExemptFunctionIncome
Exclusion	$461,187	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	11784	Total
Program Services	11784	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	23350	Total
Program Services	23350	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	386160	Total
Program Services	386160	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	958547	Total
Program Services	958547	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	265626	Total
Program Services	265626	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	367558	Total
Program Services	367558	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	92279	Total
Program Services	92279	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	475	Total
Program Services	475	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	22866	Total
Program Services	22866	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	15135	Total
Program Services	15135	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	14324	Total
Program Services	14324	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	3636	Total
Program Services	3636	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	25352	Total
Program Services	25352	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	69177	Total
Program Services	69177	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	37329	Total
Program Services	37329	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	14539	Total
Program Services	14539	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1005825	Total
Program Services	1005825	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	1005127	Total
Program Services	1005127	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	52958	Total
Program Services	52958	ProgramServices

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
COST OF POWER	7052911	7052911
DISTRIBUTION - MAINTENANC	1207649	1207649
DISTRIBUTION - OPERATION	537999	537999
EXCISE TAX	479383	479383
ALL OTHER EXPENSES	256472	256472

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	198285	Total
Program Services	198285	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14104746	Total
Program Services	14104746	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	946375	BOY
EOY	428008	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	2928152	BOY
EOY	3301891	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	312888	BOY
EOY	267197	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	143339	BOY
EOY	317409	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	38219367	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	9301341	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	28114732	BOY
EOY	28918026	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	5961679	BOY
EOY	5884076	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	233774	BOY
EOY	253468	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	38640939	BOY
EOY	39370075	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	2414415	BOY
EOY	2599181	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	19049700	BOY
EOY	18461903	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	90396	BOY
EOY	168730	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	21554511	BOY
EOY	21229814	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	17086428	BOY
EOY	18140261	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	17086428	BOY
EOY	18140261	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	38640939	BOY
EOY	39370075	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	1154982	ReconcilationRevenueExpenses
Reconcilation Other Changes	-101149	ReconcilationOtherChanges
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 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	465922	OtherCostOrOtherBasis
Book Value	465922	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	519045	OtherCostOrOtherBasis
Depreciation	381461	Depreciation
Book Value	137584	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1833068	OtherCostOrOtherBasis
Depreciation	1418100	Depreciation
Book Value	414968	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	35401332	OtherCostOrOtherBasis
Depreciation	7501780	Depreciation
Book Value	27899552	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	28918026	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (6 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
BUCKEYE POWER	4988949	C
CAPITAL CERTIFICATES	531623	C
RESCO	155516	C
NRUCFC	120106	C
OTHER	51550	C
NATIONAL INFORMATION SOLUTIONS	36332	C

Field	Value	IRS element (for citing)
Total Of Book Value Securities	5884076	TotalOfBookValueSecurities
Total Book Value Other Assets	253468	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	CONSUMERS' ADVANCES FOR CONSTRUCTION	Description
Amount	$168,730	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	168730	TotalOfAmounts
Total Revenue	15259728	TotalRevenue
Total Expenses	14104746	TotalExpenses
Excess Or Deficit For Year	1154982	ExcessOrDeficitForYear
Excess Or Deficit Per FS	1154982	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	15259798	TotRevenueEtcAuditedFinclStmt
Other Revenues	70	OtherRevenues
Revenue Not Rptd F990	70	RevenueNotRptdF990
Revenue Subtotal	15259728	RevenueSubtotal
Total Revenue Per Form990	15259728	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	14104816	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	70	OtherExpensesIncluded
Expenses Not Rptd F990	70	ExpensesNotRptdF990
Expenses Subtotal	14104746	ExpensesSubtotal
Total Expenses Per Form990	14104746	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE COOPERATIVE IS A RURAL ELECTRIC COOPERATIVE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN RECORDED. DURING 2009, THE COOPERATIVE ADOPTED THE NEW ACCOUNTING STANDARD RELATED TO UNCERTAIN TAX POSITIONS. THE STANDARD PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS TAKEN BY THE COOPERATIVE ON ITS TAX RETURNS THAT THEY CONSIDER TO BE UNCERTAIN OR THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. TAX RETURNS FOR THE YEARS ENDED 2007, 2008 AND 2009 ARE STILL OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
RECONCILIATION OF CHANGES - OTHER	SCHEDULE D, PAGE 4, PART XI, LINE 8	COST OF FIXED ASSETS SOLD 70 COST OF FIXED ASSETS SOLD -70
REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XII, LINE 2D	COST OF FIXED ASSETS SOLD 70
EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER	SCHEDULE D, PAGE 4, PART XIII, LINE 2D	COST OF FIXED ASSETS SOLD 70

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained
No Grant More Than5000	X	NoGrantMoreThan5000

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrant	Number Of RecipientsNumberOfRecipients	Amount Of Cash GrantAmountOfCashGrant
SCHOLARSHIPS	5	3500
CONSUMER REBATES	72	19850

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES	Identifier
Return Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	ReturnReference
Explanation	WASHINGTON ELECTRIC COOPERATIVE REVIEWS ENROLLMENT AND ACCEPTANCE INFORMATION ON THE SCHOLARSHIP RECIPIENTS' APPLICATIONS. WASHINGTON ELECTRIC COOPERATIVE PROVIDES INCENTIVE REBATES TO MEMBERS WHO HAVE RADIO-CONTROLLED SWITCHES INSTALLED ON THEIR ELECTRIC WATER HEATERS, HEAT PUMPS, GEOTHERMAL SYSTEMS AND WHOLE-HOUSE AIR CONDITIONERS. WECI'S INSTALLER CONDUCTS A FIELD INVESTIGATION DURING INSTALLATION PRIOR TO THE REBATE CHECK BEING ISSUED.	Explanation

Schedule J IRS990ScheduleJ

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

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
KENNETH SHILLING
110515	43933	110515	43933	106659	30550
CALVIN HENDERSHOT
106828	53379	106828	53379	103879	35072

Schedule L IRS990ScheduleL

DQP Table DQPTable

Field	Value	IRS element (for citing)
Name Person	DAVID MILLER	NamePerson
Description Of Transaction	TRUSTEE	DescriptionOfTransaction
Transaction Corrected	false	TransactionCorrected

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	ADDITIONAL INFORMATION	Identifier
Return Reference	SCHEDULE L PART V	ReturnReference
Explanation	THE COOPERATIVE IS A MEMEBER OF BUCKEYE POWER INC WHICH IS A GENERATING AND TRANSMISSION COOPERATIVE THE COOPERATIVE HAS ENTERED INTO AN AGREEMENT WITH BUCKEYE POWER INC TO SUPPLY SUBSTANTIALLY ALL OF THE COOPERATIVES POWER NEEDS THE COOPERATIVES BOARD PRESIDENT DAVID MILLER SERVES ON THE BOARD OF BUCKEYE POWER INC AND DEVOTES 2 HOURS PER WEEK TO BUCKEYE POWER INC OTHER INFORMATION THE COOPERATIVES BOARD SECRETARYTREASURER JODY POLENPARRISH SERVED ON THE BOARD OF THE OHIO RURAL ELECTRIC COOPERATIVE INC THROUGH 2010 AND CHAIRED THEIR YOUTH COMMITTEE SHE DEVOTED 56 HOURS PER WEEK TO OREC IN ADDITION THE COOPERATIVES BOARD PRESIDENT DAVID MILLER AND GENERAL MANAGER KEN SCHILLING SERVE TOGETHER ON THE BOARD OF GREEN VALLEY COOPERATIVE INC	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY INFORMATION AMONG OFFICERS	FORM 990, PAGE 6, PART VI, LINE 2	DALE HAUGHT FRANK HAUGHT TRUSTEE TRUSTEE BROTHERS WILLIAM BOWERSOCK DARYL BOWERSOCK (OFF BD 1/18/10) TRUSTEE TRUSTEE UNCLE/NEPHEW
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	MEMBERS/OWNERS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	MEMBERS ELECT TRUSTEES AT THE ANNUAL MEETING.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	BYLAW CHANGES AND SOME ISSUES ARE VOTED ON BY THE MEMBER/OWNERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE PRESIDENT OF THE BOARD OF TRUSTEES, GENERAL MANAGER AND DIRECTOR OF FINANCE & ADMINISTRATION REVIEW A DRAFT COPY OF THE FORM 990 AT A MEETING PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	EACH OFFICER, DIRECTOR OR TRUSTEE COMPLETES A FORM 990 QUESTIONNAIRE.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	WASHINGTON ELECTRIC COOPERATIVE USES A NATIONAL WAGE SURVEY (DONE BY NRECA), THE CPI, AND STATE AVERAGES TO SET WAGE RANGES. THE BOARD SETS THE GENERAL MANAGER'S COMPENSATION AND THE GENERAL MANAGER SETS THE SENIOR STAFF'S COMPENSATION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	A CONDENSED VERSION OF THE FINANCIAL STATEMENTS ARE MADE AVAILABLE WITH THE ANNUAL MEETING INFORMATION AND ARE PUBLISHED IN THE COOPERATIVE MAGAZINE "COUNTRY LIVING".
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	FORM 990, PART X, LINE 33, COLUMN B - RECONCILIATION OF CHANGES RETIREMENT OF PATRONAGE CAPITAL -91,549 UNRECOGNIZED LOSS RELATED TO NONPENSION POSTRETIREMENT BENEFIT PLAN -9,600 ------- TOTAL -101,149