SOUTHERN MONTANA ELECTRIC G & T: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHERN MONTANA ELECTRIC G & T (EIN 72-1560392)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-10-10
- IRS object ID
- 201112849349300206
- Schema version
- 2010v3.4
- 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 | 2011-10-10T10:46:12-05:00 | 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 | DOUGLAS WILSON & COMPANY PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 FIRST AVENUE SOUTH | AddressLine1 |
| City | GREAT FALLS | City |
| State | MT | State |
| ZIP Code | 59401 | 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 | 721560392 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHERN MONTANA ELECTRIC G & T COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SOUT | NameControl |
| Phone | 4062949527 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3521 GABEL ROAD NO 5 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | WILLIAM FITZGERALD | Name |
| Title | PRESIDENT | Title |
| Phone | 4062949527 | Phone |
| Date Signed | 2011-09-19 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RANDAL J BOYSUN | Name |
| Phone | 4067614645 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM FITZGERALD | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3521 GABEL ROAD SUITE 5 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 51401289 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SMEGT.NET | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | MT | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE ELECTRICAL POWER TO 5 RURAL ELECTRIC UTILITY COOPERATIVES AND 1 LOCAL MUNICIPALITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 4 | 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 | 41350789 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 51209229 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 27921 | InvestmentIncomePriorYear |
| Investment Income Current Year | 118438 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 197822 | OtherRevenuePriorYear |
| Other Revenue Current Year | 73622 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 41576532 | TotalRevenuePriorYear |
| Total Revenue Current Year | 51401289 | 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 | 533145 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 565456 | 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 | 43435130 | OtherExpensePriorYear |
| Other Expenses Current Year | 48260494 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 43968275 | TotalExpensesPriorYear |
| Total Expenses Current Year | 48825950 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2391743 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2575339 | RevenuesLessExpensesCY |
| Total Assets BOY | 21571721 | TotalAssetsBOY |
| Total Assets EOY | 115232934 | TotalAssetsEOY |
| Total Liabilities BOY | 9521077 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 96837777 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12050644 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 18395157 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROVIDE COST-BASED, COMPETITIVELY-PRICED ENERGY AND RELATED SERVICES TO OUR MEMBERS, CONSISTENT WITH THE WISE USE OF OUR MONTANA RESOURCES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 46548764 | Expense |
| Revenue | 51209229 | Revenue |
| Description | PROVIDING ELECTRICAL POWER TO FIVE RURAL ELECTRIC UTILITY COOPERATIVES & ONE LOCAL MUNICIPALITY | Description |
| Total Program Service Expense | 46548764 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| 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 | 0 | 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 | 0 | 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 | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 33 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 4 | NumberOfEmployees |
| Employment Tax Returns Filed | 0 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Gross Income From Members | 51209229 | GrossIncomeFromMembers |
| Gross Income Other Sources | 192060 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | 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 | 0 | 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 | 0 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 0 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | 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 | 4062949527 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3521 GABEL ROAD NO 5 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| JOE DIRKSON | ||||||||
| SECRETARY/TREASURER | 2.00 | X | X | 3750 | 8250 | 0 | ||
| WILLIAM FITZGERALD | ||||||||
| PRESIDENT | 4.00 | X | X | 1750 | 2750 | 0 | ||
| GERHARD HELM | ||||||||
| TRUSTEE | 2.00 | X | 3000 | 4625 | 0 | |||
| JOHN PRINKKI | ||||||||
| VICE PRESIDENT | 4.00 | X | X | 4750 | 3500 | 0 | ||
| DAVE KELSEY | ||||||||
| TRUSTEE | 5.00 | X | 3250 | 0 | 0 | |||
| GREG DOYON | ||||||||
| TRUSTEE | 4.00 | X | 0 | 0 | 0 | |||
| TIM GREGORI | ||||||||
| GENERAL MANAGER | 50.00 | 173461 | 30000 | 74265 | X | |||
| COLEEN BALZARINI | ||||||||
| FORMER TRUSTEE | 4.00 | 0 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 189961 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 49125 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 74265 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| STANLEY CONSULTANTS INC | |||||
| 8000 S CHESTER ST STE 500 | CENTENNIAL | CO | 80112 | PROJECT ENGINEERING | 6852982 |
| JP MORGAN | |||||
| 383 MADISON AVENUE FLOOR 8 | NEW YORK | NY | 10179 | FINANCING PLACEMENT | 2172028 |
| COVINGTON & BURLING LLP | |||||
| 1201 PENNSYLVANIA AVENUE NW | WASHINGTON | DC | 20004 | LEGAL | 468236 |
| BISON ENGINEERING | |||||
| 1400 11TH AVENUE | HELENA | MT | 59601 | ENVIRONMENTAL ENGINEERING | 380398 |
| UGRIN ALEXANDER ZADICK & HIGGINS | |||||
| 2 RAILROAD SQUARE SUITE B | GREAT FALLS | MT | 59403 | LEGAL | 365952 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SALE OF ELECTRICITY AN | Description |
| Business Code | 221000 | BusinessCode |
| Total Revenue Column | 51209229 | TotalRevenueColumn |
| Related Or Exempt Function Income | 51209229 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 51209229 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 118438 | TotalRevenueColumn |
| Related Or Exempt Function Income | 118438 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| LATE FEE CHARGES | 221000 | 59787 | 59787 |
| MISCELLANEOUS RENTAL I | 221000 | 6988 | 6988 |
| SALE OF RENEWABLE ENER | 221000 | 6222 | 6222 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 625 | TotalRevenueColumn |
| Related Or Exempt Function Income | 625 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 73622 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 51401289 | TotalRevenueColumn |
| Related Or Exempt Function Income | 51401289 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 261508 | Total |
| Management And General | 261508 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 186321 | Total |
| Management And General | 186321 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6576 | Total |
| Management And General | 6576 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86757 | Total |
| Management And General | 86757 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24294 | Total |
| Management And General | 24294 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 817824 | Total |
| Management And General | 817824 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36169 | Total |
| Management And General | 36169 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27390 | Total |
| Management And General | 27390 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24252 | Total |
| Management And General | 24252 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54365 | Total |
| Management And General | 54365 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 350329 | Total |
| Management And General | 350329 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49618 | Total |
| Management And General | 49618 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 683 | Total |
| Management And General | 683 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56426 | Total |
| Management And General | 56426 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81156 | Total |
| Management And General | 81156 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142276 | Total |
| Management And General | 142276 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| COST OF POWER & TRANSMI | 46503399 | 46503399 | |
| METERING-TELEPHONE | 45365 | 45365 | |
| REIMBURSEMENTS & BILLAB | 41755 | 41755 | |
| ASSOCIATION DUES | 31506 | 31506 | |
| REGULATORY ASSESSMENTS | 28617 | 28617 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -30636 | Total |
| Management And General | -30636 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48825950 | Total |
| Program Services | 46548764 | ProgramServices |
| Management And General | 2277186 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40949 | BOY |
| EOY | 600 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 28444167 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6193101 | BOY |
| EOY | 6502010 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53479 | BOY |
| EOY | 268909 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1762236 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 323380 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115162 | BOY |
| EOY | 1438856 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15169030 | BOY |
| EOY | 78578392 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21571721 | BOY |
| EOY | 115232934 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4975830 | BOY |
| EOY | 7568594 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 968734 | BOY |
| EOY | 85000000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3576513 | BOY |
| EOY | 4269183 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9521077 | BOY |
| EOY | 96837777 | 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 | 12050644 | BOY |
| EOY | 18395157 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12050644 | BOY |
| EOY | 18395157 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21571721 | BOY |
| EOY | 115232934 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2575339 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 3769174 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1360002 | OtherCostOrOtherBasis |
| Book Value | 1360002 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 402234 | OtherCostOrOtherBasis |
| Depreciation | 323380 | Depreciation |
| Book Value | 78854 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1438856 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (10 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| OTHER DEFERRED DEBITS - TIE LINE | 265383 |
| PREPAID WATER RIGHTS | 1186062 |
| DEPOSITS - RENT | 5000 |
| PREPAID TRANSMISSION EXPENSE | 690400 |
| PRELIMINARY SURVEY & INVESTIGATIONS | 18285323 |
| INVESTMENTS IN ASSOCIATED ORGANIZATIONS | 65563 |
| DUE FROM CENTRAL MONTANA | 585365 |
| CONSTRUCTION - WORK IN PROGRESS | 48440079 |
| CAPITALIZED INTEREST DURING CONSTRUCTION | 5053750 |
| UNAMORTIZED DEBT EXPENSE | 4001467 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 78578392 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED COMPENSATED ABSENCES | $39,247 |
| MEMBER DEPOSITS | $3,818,418 |
| RETAINAGE PAYABLE | $411,518 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 4269183 | TotalOfAmounts |
| Total Revenue | 51401289 | TotalRevenue |
| Total Expenses | 48825950 | TotalExpenses |
| Excess Or Deficit For Year | 2575339 | ExcessOrDeficitForYear |
| Other | $3,769,174 | OtherAmount |
| Total Adjustments | 3769174 | TotalAdjustments |
| Excess Or Deficit Per FS | 6344513 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 51401289 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 51401289 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 51401289 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 48825950 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 48825950 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 48825950 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART XI, LINE 8 - OTHER ADJUSTMENTS: | Identifier |
| Explanation | RETIREMENTS OF CAPITAL CREDIT 0. MEMBER CONTRIBUTIONS 3,769,174. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TIM GREGORI | |||||||||||||
| 170743 | 30000 | 0 | 0 | 2718 | 0 | 49874 | 0 | 24391 | 0 | 247726 | 30000 | 0 | 0 |
| COLEEN BALZARINI | |||||||||||||
| 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SME ELECTRIC GENERATION AND TRANSMISSION COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BROTHER/SISTER RELATIONSHIP | Relationship |
| Description Of Transaction | SME WAS CREATED BY THE MAJORITY OF THE MEMBERS OF SOUTHERN TO CONTINUE ON WITH A POWER GENERATION PROJECT ONCE STARTED BY SOUTHERN. WHEN PROJECT FINANCING WAS COMPLETED THE PROJECT DEVELOPMENT ASSETS WERE TRANSFERED FROM SME TO SOUTHERN. DURING THE YEAR, SOUTHERN ALSO LEASED LAND FROM SME FOR THE DECVELOPMENT OF THE PROJECT. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE IS MADE UP OF SIX MEMBERS, OF WHICH FIVE ARE DISTRIBUTION COOPERATIVES AND ONE IS A MUNICIPALITY. | |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER SYSTEM OF THE COOPERATIVE DESIGNATES ONE TRUSTEE TO REPRESENT THEIR SYSTEM ON SOUTHERN MONTANA ELECTRIC'S BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 11 | MANAGEMENT HAS REVIEWED THE PREPARED FORM 990 PRIOR TO SUBMITTAL. A COPY OF THE FORM WAS PROVIDED TO EACH MEMBER OF THE COOPERATIVE PRIOR TO THE SUBMITTAL. | |
| ON AN ANNUAL BASIS, THE BOARD OF TRUSTEES REVIEWS AND DETERMINES THE CEO/GENERAL MANAGER'S COMPENSATION BASED ON THEIR USE OF COMPENSATION AND BENEFIT INFORMATION PROVIDED BY THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION, WHICH GIVES COMPARABLE SALARY AND BENEFIT DATA OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS. | FORM 990, PART VI, SECTION B, LINE 15A | |
| NO DOCUMENTS AVAILABLE TO THE PUBLIC. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | RETIREMENTS OF CAPITAL CREDIT 0. MEMBER CONTRIBUTIONS 3,769,174. TOTAL TO FORM 990, PART XI, LINE 5: 3,769,174. | FORM 990, PART XI, LINE 5: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SME ELECTRIC GENERATION AND TRANSMISSION COOPERATIVE INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3521 GABEL ROAD SUITE 5 | AddressLine1 |
| City | BILLINGS | City |
| State | MT | State |
| ZIP Code | 59102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262937372 | EIN |
| Primary Activity | FORMER DEVELOPER OF GENERATION PROJECT; CURRENTLY LANDOWNER IN DEV. STAGE | PrimaryActivity |
| Legal Domicile State | MT | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | 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 | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | 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 | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | 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 | 1 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| SME ELECTRIC GENERATION AND TRANSMISSION COOPERATIVE INC | ||
| M | 20348 | ACTUAL COST BASED ON EMP. TIME |
| SME ELECTRIC GENERATION AND TRANSMISSION COOPERATIVE INC | ||
| N | 68063 | ACTUAL COST BASED ON EMP. TIME |
| SME ELECTRIC GENERATION AND TRANSMISSION COOPERATIVE INC | ||
| R | 15147568 | ACTUAL COST OF ASSET TRANSFER |