Liabilities / Assets
58th percentile
Higher debt load relative to assets than 58% of similar nonprofits.
Logan County Cooperative Power and Light Association Inc
990 • Fiscal year 2016 • EIN 34-4291370
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.57x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 3.3% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$40,423,772
Up $1,838,949 (+4.8%) from 2015
Net Assets
Up$17,413,990
Up $630,438 (+3.8%) from 2015
Liabilities
Up$23,009,782
Up $1,208,511 (+5.5%) from 2015
Revenue And Expenses
Revenue
Up$6,229,507
Up $209,264 (+3.5%) from 2015
Expenses
Up$6,229,507
Up $209,264 (+3.5%) from 2015
Net Income
Flat$0
Flat from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 9, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $18,995,418
Mission and Program Overview
Mission
RURAL ELECTRIC PROVIDER.
Working from our headquarters near bellefontaine, oh , logan county electric cooperative provides electric energy to more than 4,800 homes and businesses in logan, hardin, and shelby counties.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $26,838,301 | $26,868,074 | ▲ $29,773 |
| Cap Stk Tr Prin Current Funds | $16,783,552 | $17,413,990 | ▲ $630,438 |
| Investments Other Securities | $7,962,837 | $7,989,837 | ▲ $27,000 |
| Cash and Non-Interest-Bearing Accounts | $863,466 | $2,422,557 | ▲ $1,559,091 |
| Accounts Receivable | $1,479,599 | $1,778,284 | ▲ $298,685 |
| Intangible Assets | $355,014 | $358,096 | ▲ $3,082 |
| Inventories for Sale or Use | $115,271 | $110,892 | ▼ $4,379 |
| Prepaid Expenses and Deferred Charges | $50,847 | $61,778 | ▲ $10,931 |
| Other Notes and Loans Receivable, Net | $32,110 | $21,623 | ▼ $10,487 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $38,584,823 | $40,423,772 | ▲ $1,838,949 |
| Other Assets Total | $887,378 | $812,631 | ▼ $74,747 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $19,444,092 | $20,735,290 | ▲ $1,291,198 |
| Accounts Payable and Accrued Expenses | $2,158,150 | $2,234,940 | ▲ $76,790 |
| Deferred Revenue | $188,496 | $29,019 | ▼ $159,477 |
| Other Liabilities | $10,533 | $10,533 | → $0 |
| Total Liabilities | $21,801,271 | $23,009,782 | ▲ $1,208,511 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $16,783,552 | $17,413,990 | ▲ $630,438 |
| Total Liabilities and Net Assets / Fund Balance | $38,584,823 | $40,423,772 | ▲ $1,838,949 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $26,117,853 | $523,481 | $26,641,334 |
| Equipment | $-2,854,182 | $7,098,189 | $4,244,007 |
| Buildings | $3,285,576 | $498,527 | $3,784,103 |
| Land | $318,827 | - | $318,827 |
| Other Securities | $197,063 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard a Petty | President/ CEO | FT | $124,420 | $80,833 | $205,253 |
| Ryan M Smith | Engineer | FT | $118,220 | $61,112 | $179,332 |
| Stephen F Drake | CFO - Partial Year | FT | $33,107 | $17,002 | $50,109 |
| Douglas J Comer | Chairman/ Trustee | PT | $10,325 | - | $10,325 |
| Larry L Park | Trustee | PT | $9,425 | - | $9,425 |
| Lanny E Davis | Sec./ Treasurer/ Trustee | - | $7,625 | - | $7,625 |
| Warren Taylor | Trustee | PT | $6,725 | - | $6,725 |
| Jerry P Fry | 1st Vice-chairman/ Trustee | - | $6,425 | - | $6,425 |
| James Jim Rice | 2nd Vice-chairman/ Trustee | - | $6,300 | - | $6,300 |
| C Emerson Snapp | Trustee - Partial Year | - | $3,900 | - | $3,900 |
| Scott Hall | Trustee - Partial Year | - | $3,000 | - | $3,000 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $23,081
- Other Revenue
- $6,206,426
- Change in Net Assets
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,981,484 |
| Salaries, Compensation, and Employee Benefits | $2,149,878 |
| Grants and Similar Amounts Paid | $6,115 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,243,327 |
| Depreciation Depletion | - | - | - | $1,144,949 |
| Benefits to Members | - | - | - | $1,092,030 |
| Interest | - | - | - | $834,184 |
| Payroll Taxes | - | - | - | $337,971 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $309,086 |
| Pension Plan Contributions | - | - | - | $249,546 |
| Advertising | - | - | - | $132,576 |
| Fees for Services Other | - | - | - | $98,111 |
| Occupancy | - | - | - | $84,630 |
| Other Expenses | - | - | - | $73,281 |
| Payment Travel Entrtnmnt Publicly Ofcl | - | - | - | $38,517 |
| Fees for Services Accounting | - | - | - | $25,000 |
| Fees for Services Legal | - | - | - | $22,618 |
| Office Expenses | - | - | - | $20,758 |
| Other Employee Benefits | - | - | - | $9,948 |
| Grants to Domestic Orgs | - | - | - | $6,115 |
| Information Technology | - | - | - | $2,205 |
| Total Functional Expenses | $0 | $0 | $0 | $6,229,507 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“As an electric cooperative, anyone having an active account in good standing is a member/ owner.”
Form 990, Part VI, Section A, line 7A
“When a member of the governing body's term is expiring, a democratic process of nominating and voting takes place prior to each meeting. The winner is announced and sworn in at the annual meeting.”
Form 990, Part VI, Section A, line 7B
“Any proposed / required changes to the co-op code of regulations are also put before the members in a similar democratic election process.”
Form 990, Part VI, Section B, line 11B
“The form 990 is prepared by an independent accounting firm. Once drafted, a copy is provided to the governing body members for review and comment. Any necessary changes are made and then the return is filed with appropriate tax authorities.”
Form 990, Part VI, Section B, line 12C
“The conflict of interest policy is monitored and enforced. Governing body members are required to disclose potential conflicts and must sign a statement each year.”
Form 990, Part VI, Section B, line 15
“As part of the annual budget process, an independent consultant prepares an industry wage/salary study. This is reviewed by management and the governing body prior to the final budget being approved and before any proposed wage adjustments. This process applies to top management officials, other officers, and employees.”
Form 990, Part VI, Section C, line 19
“Documents and statements can be made available to the public if requested according to federal instructions. Information is typically available to members of the co-op within seven business days.”
Filing and Contact Details
Filer
- Filer Name
- Logan County Cooperative Power
- EIN
- 34-4291370
- Phone
- 9375924781
- Address
- 1587 County Road 32 N, BELLEFONTAINE, OH 43311-9323
Signing Officer
- Name
- Richard a Petty
- Title
- President/ CEO
- Phone
- 9375924781
- Signed
- 2017-11-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard a Petty
- Formed
- 1936
- Legal Domicile
- Oh
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 24
- Volunteers
- 0
Preparer
- Firm
- Rea & Associates Inc
- Address
- 212 N Washington Street, Millersburg, OH 44654
- Preparer
- Chris Roush CPA
- Phone
- 3306746055
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Unclaimed retired capital credits -528,575. Change in retired capital credits - 29,257. C.y. Patronage dividends alloc. 1,092,030. Reallocation of unclaimed capital c 37,726.”
Form 990, Part XII, Line 2C
“It is the responsibility of the governing body officers and directors to oversee any audits, reviews, or compilations of financial statments and to select an independent accountant. The organization has selected an accounting firm to prepare its annual financial statement and also form 990.”
Form 990, Part XI, Line 9
“Electric co-oops are required to show net margins as an expense to be distributed to its members. Since net margins are not distributed till the subsequent reporting year, all co-ops must show this as an adjustment on form 990, part xi, line 9 .”
Financial Statement Notes
Part X, Line 2:
“"income taxes as the cooperative is exempt from federal income taxes, no provision for federal income taxes has been made. An informational tax return, form 990, is prepared and filed each year with internal revenue service. The cooperative presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits. Interest and penalties would be recorded as operating expenses when they are incurred."”
Raw XML AppendixShowing 400 of 486 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1778284 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | WORKING FROM OUR HEADQUARTERS NEAR BELLEFONTAINE, OH , LOGAN COUNTY ELECTRIC COOPERATIVE PROVIDES ELECTRIC ENERGY TO MORE THAN 4,800 HOMES AND BUSINESSES IN LOGAN, HARDIN, AND SHELBY COUNTIES. |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9375924781 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BELLEFONTAINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43311 |
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| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 17413990 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2422557 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 12765911 |
| IRS990/CreditCounselingInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 6115 |
| IRS990/CYInvestmentIncomeAmt | 0 | 23081 |
| IRS990/CYOtherExpensesAmt | 0 | 2981484 |
| IRS990/CYOtherRevenueAmt | 0 | 6206426 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
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| IRS990/CYTotalExpensesAmt | 0 | 6229507 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6229507 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 29019 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1144949 |
| IRS990/Desc | 0 | OUR LARGEST PROGRAM SERVICE ACCOMPLISHMENT WAS THE DISTRIBUTION OF ELECTRICITY TO THE RURAL AREAS INCLUDING THE PROVISION OF ELECTRICITY TO APPROXIMATELY 3,864 MEMBERS OVER 686 MILES OF ENERGIZED LINES. |
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| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 24 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 22618 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 98111 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 45.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 45.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DOUGLAS J COMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JERRY P FRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES JIM RICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LANNY E DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RICHARD A PETTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STEPHEN F DRAKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RYAN M SMITH |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3000 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE - PARTIAL YEAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE - PARTIAL YEAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIRMAN/ TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 1ST VICE-CHAIRMAN/ TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | 2ND VICE-CHAIRMAN/ TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SEC./ TREASURER/ TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT/ CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CFO - PARTIAL YEAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | ENGINEER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 6115 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 18995418 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 54863 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 18478562 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2205 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 355014 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 358096 |
| IRS990/InterestGrp/TotalAmt | 0 | 834184 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 115271 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 110892 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 23081 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 23081 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 7962837 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 7989837 |
| IRS990/IRPDocumentCnt | 0 | 29 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8120197 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 26838301 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 26868074 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 34988271 |
| IRS990/LegalDomicileStateCd | 0 | OH |
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| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 18478562 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | RURAL ELECTRIC PROVIDER. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 19444092 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 20735290 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 16783552 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17413990 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5712651 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5712651 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 54863 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 54863 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20758 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 887378 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 812631 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 630438 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 9948 |
| IRS990/OtherExpensesGrp/Desc | 0 | TAXES - UTILITIES & PRO |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXP. |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 92499 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 73281 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 10533 |
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| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 221000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GENERATION POWER CAPITAL CREDITS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER CAPITAL CREDITS |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MISCELLANEOUS REVENUE |
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| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 45162 |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 45162 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 1191 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1243327 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 516856 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 32110 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 21623 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 337971 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 249546 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 50847 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 61778 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD A PETTY |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 7315 |
| IRS990/PYInvestmentIncomeAmt | 0 | 64658 |
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| IRS990/PYOtherExpensesAmt | 0 | 2852518 |
| IRS990/PYOtherRevenueAmt | 0 | 5955585 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
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| IRS990/PYTotalExpensesAmt | 0 | 6020243 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6020243 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 54863 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3285576 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 498527 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3784103 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | -2854182 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 7098189 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4244007 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 10533 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 318827 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 26117853 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 523481 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 26641334 |
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| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 6150 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 7283 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 4 | 197063 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | INVESTMENT - BUCKEYE POWER, INC. |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | INVESTMENT - CFC |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | INVESTMENT - NRCRC |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | INVESTMENT - NRTC |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 4 | INVESTMENT - OTHER |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | C |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 4 | C |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | "INCOME TAXES AS THE COOPERATIVE IS EXEMPT FROM FEDERAL INCOME TAXES, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE. AN INFORMATIONAL TAX RETURN, FORM 990, IS PREPARED AND FILED EACH YEAR WITH INTERNAL REVENUE SERVICE. THE COOPERATIVE PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. INTEREST AND PENALTIES WOULD BE RECORDED AS OPERATING EXPENSES WHEN THEY ARE INCURRED." |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 26868074 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 7989837 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 10533 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 124420 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 118220 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 269 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 39359 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 34684 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 17474 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 22496 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 24000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 3663 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RICHARD A PETTY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | RYAN M SMITH |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/ CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | ENGINEER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 205253 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 179332 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | AS PART OF THE ANNUAL BUDGET PROCESS, AN INDEPENDENT CONSULTANT PREPARES AN INDUSTRY WAGE/SALARY STUDY. THIS IS REVIEWED BY MANAGEMENT AND THE GOVERNING BODY PRIOR TO THE FINAL BUDGET BEING APPROVED AND BEFORE ANY PROPOSED WAGE ADJUSTMENTS. THIS PROCESS APPLIES TO TOP MANAGEMENT OFFICIALS, OTHER OFFICERS, AND EMPLOYEES. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AS AN ELECTRIC COOPERATIVE, ANYONE HAVING AN ACTIVE ACCOUNT IN GOOD STANDING IS A MEMBER/ OWNER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WHEN A MEMBER OF THE GOVERNING BODY'S TERM IS EXPIRING, A DEMOCRATIC PROCESS OF NOMINATING AND VOTING TAKES PLACE PRIOR TO EACH MEETING. THE WINNER IS ANNOUNCED AND SWORN IN AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANY PROPOSED / REQUIRED CHANGES TO THE CO-OP CODE OF REGULATIONS ARE ALSO PUT BEFORE THE MEMBERS IN A SIMILAR DEMOCRATIC ELECTION PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE DRAFTED, A COPY IS PROVIDED TO THE GOVERNING BODY MEMBERS FOR REVIEW AND COMMENT. ANY NECESSARY CHANGES ARE MADE AND THEN THE RETURN IS FILED WITH APPROPRIATE TAX AUTHORITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED. GOVERNING BODY MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS AND MUST SIGN A STATEMENT EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AS PART OF THE ANNUAL BUDGET PROCESS, AN INDEPENDENT CONSULTANT PREPARES AN INDUSTRY WAGE/SALARY STUDY. THIS IS REVIEWED BY MANAGEMENT AND THE GOVERNING BODY PRIOR TO THE FINAL BUDGET BEING APPROVED AND BEFORE ANY PROPOSED WAGE ADJUSTMENTS. THIS PROCESS APPLIES TO TOP MANAGEMENT OFFICIALS, OTHER OFFICERS, AND EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DOCUMENTS AND STATEMENTS CAN BE MADE AVAILABLE TO THE PUBLIC IF REQUESTED ACCORDING TO FEDERAL INSTRUCTIONS. INFORMATION IS TYPICALLY AVAILABLE TO MEMBERS OF THE CO-OP WITHIN SEVEN BUSINESS DAYS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UNCLAIMED RETIRED CAPITAL CREDITS -528,575. CHANGE IN RETIRED CAPITAL CREDITS - 29,257. C.Y. PATRONAGE DIVIDENDS ALLOC. 1,092,030. REALLOCATION OF UNCLAIMED CAPITAL C 37,726. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | IT IS THE RESPONSIBILITY OF THE GOVERNING BODY OFFICERS AND DIRECTORS TO OVERSEE ANY AUDITS, REVIEWS, OR COMPILATIONS OF FINANCIAL STATMENTS AND TO SELECT AN INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS SELECTED AN ACCOUNTING FIRM TO PREPARE ITS ANNUAL FINANCIAL STATEMENT AND ALSO FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ELECTRIC CO-OOPS ARE REQUIRED TO SHOW NET MARGINS AS AN EXPENSE TO BE DISTRIBUTED TO ITS MEMBERS. SINCE NET MARGINS ARE NOT DISTRIBUTED TILL THE SUBSEQUENT REPORTING YEAR, ALL CO-OPS MUST SHOW THIS AS AN ADJUSTMENT ON FORM 990, PART XI, LINE 9 . |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | QMS INC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 270034033 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 9050 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $40,423,772
- Liabilities
- $23,009,782
- Net assets
- $17,413,990
- Revenue
- $6,229,507
- Expenses
- $6,229,507
- Net income
- $0