2011-07-29T15:45:14-05:00 2010-12-31 BRISCOE BURKE & GRIGSBY LLP 4120 EAST 51ST STREET SUITE 100 TULSA OK 741353633 990 2010-01-01 440371025 NEW MAC ELECTRIC COOPERATIVE INC NEWM 4174511515 P O BOX 310 NEOSHO MO 64850 MARTIN YOUNGBLOOD 4174511515 2011-07-22 true SEAN B DUNAHAY CPA 9187498337 2011-07-21 2010 2016-03-07 17:11:31Z 35935527 false X WWW.NEWMAC.COM X 1939 MO TO PROVIDE POWER TO MEMBERS 9 9 71 0 0 33157506 35213188 298282 415278 28569 88509 33484357 35716975 0 0 340863 344876 0 0 31412284 32800190 31753147 33145066 1731210 2571909 87360432 91178809 50160528 51070559 37199904 40108250 TO PROVIDE POWER TO MEMBERS false false EXPENSES INCURRED TO PROVIDE ELECTRICITY TO MEMBERS. false false false false false false false false false true true false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false false true 25 0 true 71 true false false false false false 35213188 721448 false X 9 9 false false false false true true true true true false false true true true true true true true true false X GLENN M MCCUMBER 4174511515 PO BOX 310 NEOSHO MO 64850 ALBERT KENNEDY 2.00 X 23262 0 0 KENNETH DANIELS 2.00 X 22965 0 0 MAURICE MAILES 2.00 X 22614 0 0 BILLY WHITE 2.00 X 22268 0 0 PAUL SPRENKLE 2.00 X 21181 0 0 DEWEY ALLGOOD 2.00 X 20549 0 0 VIRGIL WINCHESTER 2.00 X 10645 0 0 MARTIN YOUNGBLOOD 2.00 X 10272 0 0 BOB FIELDS 2.00 X 1747 0 0 GLENN M MCCUMBER 45.00 X 157813 0 30097 FRED BROCK X 1463 0 0 314779 30097 1 true true false ARBOR ROW INC PO BOX 571 OSCEOLA MO 64776 RIGHT OF WAY 704034 UTILITY LINES CONSTRUCTION INC PO BOX 827464 PHILADELPHIA PA 19182 CONSTRUCTION 243166 VAUGHT TREE SERVICE 22065 STATE HWY TT CRANE MO 65633 RIGHT OF WAY 183000 3 SALES OF ELECTRICITY 35213188 35213188 35213188 442105 442105 102665 102665 102665 102665 890 27717 -26827 -26827 -26827 176846 190835 -13989 -13989 OTHER INCOME -167 -167 -167 35716975 35186361 530614 343413 1463 2283308 2616051 COST OF POWER 20779503 TRANSMISSION & DISTRIBUTI 4558056 CONSUMER EXPENSE 1627553 GENERAL & ADMINISTRATIVE 921814 OTHER 13905 33145066 0 0 0 660601 526891 2300000 3459837 3553241 3386461 1135339 1341185 31136 172648 90660550 20765321 68022443 69895229 11292451 12021807 365221 374751 87360432 91178809 3285566 3453894 43765487 44627478 3109475 2989187 50160528 51070559 X 282695 284770 342863 268546 36574346 39554934 37199904 40108250 87360432 91178809 2571909 336437 X false true true X false false false false false false false false false false false 62547 62547 3340809 707171 2633638 87257194 20058150 67199044 69895229 INVESTMENTS IN ASSOCIATED 10883287 UNBILLED REVENUE 1085508 OTHER INVESTMENTS 53012 12021807 ACCUM. POST-RETIREMENT BENEFIT OBLIG 1267453 CONSUMER DEPOSITS 821339 CUSTOMER ADVANCES FOR CONSTRUCTION 582132 MISCELLANEOUS 113480 OTHER DEFERRED CREDITS 108293 DEFERRED CREDITS 96490 2989187 35716975 33145066 2571909 1089362 1089362 3661271 36806337 1089362 1089362 35716975 35716975 33145066 33145066 33145066 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X IN JUNE 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED INTERPRETATION NO. 48 ("FIN 48"), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FIN 48 PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS IN ACCORDANCE WITH STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 740-10-25, ACCOUNTING FOR INCOME TAXES. FIN 48 REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX EFFECT IS RECOGNIZED AT THE LARGEST AMOUNT OF THE BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. ANY DIFFERENCE BETWEEN THE TAX POSITION TAKEN IN THE TAX RETURN AND THE TAX POSITION RECOGNIZED IN THE FINANCIAL STATEMENTS USING THE CRITERIA ABOVE RESULTS IN THE RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS FOR THE UNRECOGNIZED BENEFIT. SIMILARLY, IF A TAX POSITION FAILS TO MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT TAKEN IN THE TAX RETURN WILL ALSO RESULT IN THE RECOGNITION OF A LIABILITY IN THE FINANCIAL STATEMENTS FOR THE FULL AMOUNT OF THE UNRECOGNIZED BENEFIT. FIN 48 BECAME EFFECTIVE JANUARY 1, 2007 FOR PUBLIC COMPANIES AND NONPUBLIC COMPANIES THAT ARE CONSOLIDATED WITH PUBLIC COMPANIES. ON DECEMBER 30, 2008, THE FASB ISSUED FASB STAFF POSITION (FSP) FIN 48-3, EFFECTIVE DATE OF FASB INTERPRETATION NO. 48 FOR CERTAIN NONPUBLIC ENTERPRISES, WHICH ALLOWS DEFERRAL OF FIN 48 FOR CERTAIN NONPUBLIC ENTERPRISES INCLUDED WITHIN THIS FSP'S SCOPE TO THE ANNUAL FINANCIAL STATEMENTS FOR FISCAL YEARS BEGINNING AFTER DECEMBER 15, 2008. THE COOPERATIVE HAS ELECTED TO DEFER IMPLEMENTATION OF FIN 48 TO ITS FIRST ANNUAL FINANCIAL STATEMENTS ENDING ON DECEMBER 31, 2009. ADOPTION OF FIN 48 DID NOT HAVE A MATERIAL EFFECT ON ITS FINANCIAL POSITION, RESULTS OF OPERATIONS OR CASH FLOWS. THE DETERMINATION OF UNCERTAIN TAX POSITIONS FOR FINANCIAL STATEMENTS PRIOR TO THE IMPLEMENTATION OF FIN 48 USES THE TAX JUDGMENTS REPORTED ON THE COOPERATIVE'S TAX RETURNS WHICH WERE BASED ON THE REQUIREMENTS FOR FILING TAX RETURNS UNDER THE VARIOUS TAXING AUTHORITY'S REQUIREMENTS FOR THE APPLICABLE FISCAL PERIOD. THESE FILINGS MAY BE SUBJECT TO AMENDMENT OR CHANGE DURING AN EXAMINATION BY THE VARIOUS TAXING AUTHORITIES, WHICH HAS NOT BEEN CONSIDERED IN THE DETERMINATION OF THE COOPERATIVE'S TAX ASSETS OR LIABILITIES INCLUDED IN THOSE CONSOLIDATED FINANCIAL STATEMENTS. THE TECHNICAL MERITS OF THE COOPERATIVE'S TAX POSITIONS ARE DERIVED FROM SOURCES OF AUTHORITIES IN THE TAX LAW (LEGISLATION AND STATUTES, LEGISLATIVE INTENT, REGULATIONS, RULINGS, AND CASE LAW) AND THEIR APPLICABILITY TO THE FACTS AND CIRCUMSTANCES OF THE TAX POSITIONS. RECONCILIATION OF CHANGES - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 8 ACCRUAL TO CASH CONVERSION OF PATRONAGE DIVIDENDS 1,089,579 EQUITY IN EARNINGS OF SUBSIDIARY -217 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D ACCRUAL TO CASH CONVERSION OF PATRONAGE DIVIDENDS 1,089,579 EQUITY IN EARNINGS OF SUBSIDIARY -217 X X X X X X false false false GLENN M MCCUMBER 157813 20475 9622 187910 FRED BROCK 1463 1463 CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, LINE 7A EACH MEMBER MAY CAST ONE VOTE IN EACH DIRECTOR ELECTION. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B CERTAIN SPECIFIC ACTIONS ARE SUBJECT TO MEMBERSHIP APPROVAL. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS TO BE APPROVED AT THE MEETING OF DIRECTORS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL DIRECTORS AND KEY EMPLOYEES MUST FILL OUT CONFLICT OF INTEREST STATEMENTS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A ORGANIZATION UTILIZES SALARY AND WAGE STUDIES FROM INDUSTRY ORGANIZATIONS AND CONSULTANTS AS NECESSARY TO DETERMINE COMPENSATION. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B ORGANIZATION UTILIZES SALARY AND WAGE STUDIES FROM INDUSTRY ORGANIZATIONS AND CONSULTANTS AS NECESSARY TO DETERMINE COMPENSATION. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST CENTURY COMMUNICATIONS INC PO BOX 310 NEOSHO MO 64850 431435661 COMMUNIC. MO NEW-MAC C CORP 41884 1.00000 false false false false false false false false false false false false false false false false false false