WAYNE-WHITE COUNTIES ELECTRIC COOPERATIVE: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- WAYNE-WHITE COUNTIES ELECTRIC COOPERATIVE (EIN 37-0574965)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-14
- IRS object ID
- 202621349349301332
- Schema version
- 2025v4.1
- 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) |
|---|---|---|
| Return | 2026-05-14T07:03:52-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363163136 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LWG CPAS & ADVISORS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 101 WEST OHIO STREET STE 1401 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 370574965 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAYNE-WHITE COUNTIES ELECTRIC | BusinessNameLine1Txt |
| Business Name Line2 | COOPERATIVE INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WAYN | BusinessNameControlTxt |
| Phone | 6188422196 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO DRAWER E | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62837 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRIS HOPFINGER | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 6188422196 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN D CHERRY | PreparerPersonNm |
| PTIN | P01355823 | PTIN |
| Phone | 3176344747 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRIS HOPFINGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO DRAWER E | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62837 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $54,008,027 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WAYNEWHITECOOP.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE COOPERATIVE IS DEDICATED TO SERVING ITS MEMBER-OWNERS BY PROVIDING EXCELLENT ELECTRIC SERVICES, SUPERIOR CUSTOMER SERVICE, AND OTHER SERVICES THAT IMPROVE THEIR QUALITY OF LIFE, AT FAIR AND AFFORDABLE PRICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 54 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $525,588 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $474,587 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $49,454,274 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $50,668,056 | CYProgramServiceRevenueAmt |
| PY Investment Income | $338,171 | PYInvestmentIncomeAmt |
| CY Investment Income | $469,938 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,175,699 | PYOtherRevenueAmt |
| CY Other Revenue | $2,556,367 | CYOtherRevenueAmt |
| PY Total Revenue | $51,968,144 | PYTotalRevenueAmt |
| CY Total Revenue | $53,694,361 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,992,555 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,193,713 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $45,372,588 | PYOtherExpensesAmt |
| CY Other Expenses | $46,604,815 | CYOtherExpensesAmt |
| PY Total Expenses | $47,365,143 | PYTotalExpensesAmt |
| CY Total Expenses | $48,798,528 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,603,001 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,895,833 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $125,643,064 | TotalAssetsBOYAmt |
| Total Assets EOY | $128,891,155 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $29,252,932 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $29,508,420 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $96,390,132 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $99,382,735 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DISTRIBUTE ELECTRICITY TO ITS MEMBERS | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $48,798,528 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $52,253,846 | RevenueAmt |
| Desc | TO PROVIDE ELECTRICITY TO ITS MEMBERS. | Desc |
| Total Program Service Expenses | $48,798,528 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 235 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 54 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $50,668,056 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $3,026,305 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRIS HOPFINGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6188422196 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO DRAWER E | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62837 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| STEVE BECKER | |||||||
| DIRECTOR | 0.83 | Yes (X) | $1,500 | $0 | $0 | ||
| RICHARD RUBENACKER | |||||||
| TREASURER | 2.27 | Yes (X) | $3,750 | $0 | $0 | Yes (X) | |
| KEN LAMONT | |||||||
| VICE CHAIRMAN | 1.78 | Yes (X) | $2,400 | $0 | $0 | Yes (X) | |
| ANDY GLOVER | |||||||
| SECRETARY | 4.25 | Yes (X) | $5,500 | $0 | $0 | Yes (X) | |
| BRYAN WILLIAMS | |||||||
| CHAIRMAN | 2.90 | Yes (X) | $4,400 | $0 | $0 | Yes (X) | |
| NOEL EDMISON | |||||||
| DIRECTOR | 2.82 | Yes (X) | $5,250 | $0 | $0 | ||
| DALE HARRIS | |||||||
| DIRECTOR | 1.28 | Yes (X) | $2,500 | $0 | $0 | ||
| LARRY HOSSELTON | |||||||
| DIRECTOR | 2.88 | Yes (X) | $3,200 | $0 | $0 | ||
| DAVID HUNSINGER | |||||||
| DIRECTOR | 1.48 | Yes (X) | $2,200 | $0 | $0 | ||
| RICHARD TALBERT | |||||||
| DIRECTOR | 1.34 | Yes (X) | $2,200 | $0 | $0 | ||
| VERNON GWALTNEY | |||||||
| DIRECTOR | 0.13 | Yes (X) | $200 | $0 | $0 | ||
| CHRISTOPHER HOPFINGER | |||||||
| CEO | 45.00 | $211,600 | $0 | $114,350 | Yes (X) | ||
| BRITT SHEPHERD | |||||||
| CFO | 50.00 | $127,385 | $0 | $81,309 | Yes (X) | ||
| NATHAN COSTON | |||||||
| LINEMAN | 50.01 | $161,717 | $0 | $77,149 | Yes (X) | ||
| CODY RICHARDS | |||||||
| LINEMAN | 48.06 | $150,633 | $0 | $77,149 | Yes (X) | ||
| JASON MCKINNEY | |||||||
| LINEMAN | 45.91 | $153,314 | $0 | $77,149 | Yes (X) | ||
| DAVID VAUGHAN | |||||||
| LINEMAN | 46.41 | $138,432 | $0 | $77,056 | Yes (X) | ||
| TOM FLANNIGAN | |||||||
| LINEMAN | 46.44 | $151,942 | $0 | $77,149 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,128,123 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $581,311 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 35 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| STELLA ENERGY SOLUTIONS | |||||
| 9595 SIX PINES DRIVE SUITE 8210 | THE WOODLANDS | TX | 77380 | BATTERY PROJECT | $1,551,516 |
| WA KENDALL & COMPANY LLC | |||||
| 2736 MEADOW CHURCH ROAD SUITE 200 | DULUTH | GA | 30097 | PRUNING/SPRAYING | $1,236,820 |
| NELSON TREE SERVICE | |||||
| 4489 SOLUTIONS CENTER | CHICAGO | IL | 60677 | PRUNING | $410,652 |
| ASPLUNDH TREE EXPERT LLC | |||||
| 1700 SOLUTIONS CENTER | CHICAGO | IL | 60677 | PRUNING | $211,256 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SALES | 221000 | $24,467,889 | $24,467,889 |
| COMMERCIAL - LARGE | 221000 | $15,739,541 | $15,739,541 |
| COMMERCIAL - SMALL | 221000 | $9,237,497 | $9,237,497 |
| OTHER REVENUE | 221000 | $1,223,129 | $1,223,129 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $50,668,056 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $310,768 | TotalRevenueColumnAmt |
| Exclusion | $310,768 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $472,836 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $313,666 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $159,170 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $159,170 | TotalRevenueColumnAmt |
| Exclusion | $159,170 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| PATRONAGE & CAPITAL CREDITS | 221000 | $1,585,790 | $1,585,790 | ||
| SERVICE AGREEMENT-CITY OF FAIRFIE | 221000 | $525,588 | $525,588 | ||
| EQUITY EARNINGS IN SUBSIDIARY | 900003 | $248,595 | $248,595 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $196,394 | TotalRevenueColumnAmt |
| Exclusion | $196,394 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,556,367 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $53,694,361 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $52,253,846 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $525,588 | UnrelatedBusinessRevenueAmt |
| Exclusion | $914,927 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,744 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,625,969 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,671 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,363 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870,045 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,435,167 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $34,088,660 |
| MAINTENANCE | $4,541,094 |
| CONSUMER SERVICE | $1,825,119 |
| OPERATIONS | $1,348,952 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $436,744 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,798,528 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,526,328 | BOYAmt |
| EOY | $1,025,067 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,113,890 | BOYAmt |
| EOY | $5,425,996 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,693,633 | BOYAmt |
| EOY | $1,735,599 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705,758 | BOYAmt |
| EOY | $382,501 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $119,227,186 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,747,985 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,301,388 | BOYAmt |
| EOY | $82,479,201 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,288,567 | BOYAmt |
| EOY | $37,829,741 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,500 | BOYAmt |
| EOY | $13,050 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,643,064 | BOYAmt |
| EOY | $128,891,155 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,014,775 | BOYAmt |
| EOY | $3,011,189 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $280,435 | BOYAmt |
| EOY | $265,209 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,064,066 | BOYAmt |
| EOY | $24,215,687 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,893,656 | BOYAmt |
| EOY | $2,016,335 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,252,932 | BOYAmt |
| EOY | $29,508,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,390,132 | BOYAmt |
| EOY | $99,382,735 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,390,132 | BOYAmt |
| EOY | $99,382,735 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,643,064 | BOYAmt |
| EOY | $128,891,155 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $4,895,833 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,903,230 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $189,655 | OtherCostOrOtherBasisAmt |
| Book Value | $189,655 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,332,223 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,399,097 | DepreciationAmt |
| Book Value | $2,933,126 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $114,705,308 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,348,888 | DepreciationAmt |
| Book Value | $79,356,420 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $82,479,201 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CFC TERM CERTIFICATES | $1,103,825 | C |
| OTHER MISC INVESTMENTS | $1,422,033 | C |
| INVESTMENT IN SUBSIDIARY | $1,616,668 | C |
| INVESTMENT IN RELATED ORGANIZATION | $33,687,215 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $37,829,741 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $235,427 |
| POSTRETIREMENT BENEFITS OTHER THAN PENSION | $1,780,908 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,016,335 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $53,694,361 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $53,694,361 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $53,694,361 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $48,798,528 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $48,798,528 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $48,798,528 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING FOR UNCERTAIN TAX POS1T10NS - THE COOPERATIVE FOLLOWS "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." THE GENERALLY ACCEPTED ACCOUNTING PRINCIPAL PROVIDES DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THE ACCOUNTING PRINCIPAL 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. THE ADOPTION OF THIS ACCOUNTING PRINCIPAL DOES NOT HAVE A MATERIAL EFFECT ON ITS FINANCIAL POSITION, RESULTS OF OPERATIONS OR CASH FLOWS, AS NEITHER THE COOPERATIVE NOR SUBSIDIARY BELIEVES THEY ARE TAKING ANY UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER HOPFINGER | ||||||||||||||
| CEO | $211,600 | $0 | $0 | $0 | $0 | $0 | $85,509 | $0 | $28,841 | $0 | $325,950 | $0 | $0 | $0 |
| NATHAN COSTON | ||||||||||||||
| LINEMAN | $161,717 | $0 | $0 | $0 | $0 | $0 | $56,627 | $0 | $20,522 | $0 | $238,866 | $0 | $0 | $0 |
| JASON MCKINNEY | ||||||||||||||
| LINEMAN | $153,314 | $0 | $0 | $0 | $0 | $0 | $56,627 | $0 | $20,522 | $0 | $230,463 | $0 | $0 | $0 |
| TOM FLANNIGAN | ||||||||||||||
| LINEMAN | $151,942 | $0 | $0 | $0 | $0 | $0 | $56,627 | $0 | $20,522 | $0 | $229,091 | $0 | $0 | $0 |
| CODY RICHARDS | ||||||||||||||
| LINEMAN | $150,633 | $0 | $0 | $0 | $0 | $0 | $56,627 | $0 | $20,522 | $0 | $227,782 | $0 | $0 | $0 |
| DAVID VAUGHAN | ||||||||||||||
| LINEMAN | $138,432 | $0 | $0 | $0 | $0 | $0 | $56,534 | $0 | $20,522 | $0 | $215,488 | $0 | $0 | $0 |
| BRITT SHEPHERD | ||||||||||||||
| CFO | $127,385 | $0 | $0 | $0 | $0 | $0 | $52,468 | $0 | $28,841 | $0 | $208,694 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| LARRY HOSSELTON | |||
| SEE BELOW | $34,088,660 | SEE BELOW | 0 |
| RICK RUBENACKER | |||
| SEE BELOW | $140,017 | SEE BELOW | 0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, SCHEDULE L, PART IV(B) LINE 1 | DIRECTOR OF BOTH THE COOPERATIVE AND HOOSIER ENERGY. THE COOPERATIVE PURCHASES POWER FROM HOOSIER ENERGY. |
| FORM 990, SCHEDULE L, PART IV(B) LINE 2 | DIRECTOR OF BOTH THE COOPERATIVE AND THE ASSOCIATION OF ILLINOIS ELECTRIC COOPERATIVES. THE COOPERATIVE PAYS DUES TO THE ASSOCIATION OF ILLINOIS ELECTRIC COOPERATIVES. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF WAYNE WHITE COUNTIES ELECTRICAL COOPERATIVE INC ALSO RECEIVE SERVICES FROM THE COOPERATIVE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS APPROVE ALL BYLAW CHANGES |
| FORM 990, PART VI, SECTION A, LINE 8B | NO SEPARATE COMMITTEES |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEWED BY MANAGEMENT AND EMAILED TO BOARD |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY AND PERIODICALLY MONITORS POTENTIAL CHANGES TO THESE CONFLICTS |
| FORM 990, PART VI, SECTION B, LINE 15B | THE BOARD OF DIRECTORS DETERMINES THE MANAGER'S SALARY BASED ON BUDGETED AMOUNTS FOR COMPENSATION FOR THE UPCOMING YEAR. THIS IS DISCUSSED WITHOUT THE MANAGER BEING PRESENT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ALL PUBLIC FORMS AVAILABLE FOR INSPECTION, INCLUDING FORMS 990 AND 990-T AT THE ORGANIZATION'S OFFICE |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF PATRON'S CAPITAL CREDITS -1,899,273. OTHER COMPREHENSIVE INCOME -3,957. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WAYNE WHITE SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 668 | AddressLine1Txt |
| City | FAIRFIELD | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 62837 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 371390015 | EIN |
| Primary Activities | LPG DEALER | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $248,595 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $2,183,457 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |