Civic Intelligence

Allamakee-Clayton Electric Cooperative Inc

990 • Fiscal year 2012 • EIN 42-0110380

Jan 01, 2012 to Dec 31, 2012 • Filed on Jul 23, 2013

Organization ProfileWWW.ACREC.COM

View Organization Page

PO Box 71552162
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.48x

Higher debt load relative to assets than 38% of similar nonprofits.

2012 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

33rd percentile

1.6%

Faster asset growth than 33% of similar nonprofits.

2012 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$45,228,093

Up $725,245 (+1.6%) from 2011

Net Assets

Up

$23,703,137

Up $495,587 (+2.1%) from 2011

Liabilities

Up

$21,524,956

Up $229,658 (+1.1%) from 2011

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$17,849,103

Up $491,963 (+2.8%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $43,827,836Liabilities 2010: $20,869,369Net Assets 2010: $22,958,4672010Assets 2011: $44,502,848Liabilities 2011: $21,295,298Net Assets 2011: $23,207,5502011Assets 2012: $45,228,093Liabilities 2012: $21,524,956Net Assets 2012: $23,703,1372012Assets 2013: $46,892,245Liabilities 2013: $22,064,383Net Assets 2013: $24,827,8622013Assets 2014: $48,506,347Liabilities 2014: $23,122,062Net Assets 2014: $25,384,2852014Assets 2015: $49,730,295Liabilities 2015: $24,216,861Net Assets 2015: $25,513,4342015Assets 2016: $52,186,352Liabilities 2016: $26,393,494Net Assets 2016: $25,792,8582016Assets 2017: $53,884,039Liabilities 2017: $27,162,893Net Assets 2017: $26,721,1462017Assets 2018: $55,823,193Liabilities 2018: $28,959,305Net Assets 2018: $26,863,8882018Assets 2019: $56,719,707Liabilities 2019: $29,954,951Net Assets 2019: $26,764,7562019Assets 2020: $58,929,062Liabilities 2020: $32,212,188Net Assets 2020: $26,716,8742020Assets 2021: $67,719,661Liabilities 2021: $40,550,730Net Assets 2021: $27,168,9312021Assets 2022: $67,496,179Liabilities 2022: $40,152,268Net Assets 2022: $27,343,9112022Assets 2023: $73,004,351Liabilities 2023: $45,557,753Net Assets 2023: $27,446,5982023Assets 2024: $83,346,538Liabilities 2024: $56,387,818Net Assets 2024: $26,958,7202024

Highlighted filing

2012

Assets$45,228,093
Liabilities$21,524,956
Net Assets$23,703,137
Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0Expenses 2010: $16,362,2942010Expenses 2011: $17,357,1402011Expenses 2012: $17,849,1032012Revenue 2013: $18,901,767Expenses 2013: $18,356,767Net Income 2013: $545,0002013Revenue 2014: $19,313,547Expenses 2014: $19,018,547Net Income 2014: $295,0002014Revenue 2015: $19,397,801Expenses 2015: $19,297,816Net Income 2015: $99,9852015Revenue 2016: $19,763,256Expenses 2016: $19,568,277Net Income 2016: $194,9792016Revenue 2017: $20,464,707Expenses 2017: $20,029,707Net Income 2017: $435,0002017Revenue 2018: $21,194,824Expenses 2018: $21,094,824Net Income 2018: $100,0002018Revenue 2019: $21,368,686Expenses 2019: $21,318,685Net Income 2019: $50,0012019Revenue 2020: $21,390,616Expenses 2020: $21,390,616Net Income 2020: $02020Revenue 2021: $21,615,739Expenses 2021: $21,365,739Net Income 2021: $250,0002021Revenue 2022: $23,456,102Expenses 2022: $23,256,102Net Income 2022: $200,0002022Revenue 2023: $24,313,866Expenses 2023: $24,213,866Net Income 2023: $100,0002023Revenue 2024: $24,808,365Expenses 2024: $24,808,365Net Income 2024: $02024

Highlighted filing

2012

Revenue-
Expenses$17,849,103
Net Income-
Open 2012 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2012 to Dec 31, 2012
Signed
Jul 23, 2013
Return Version
2012v2.1
Gross Receipts
$18,130,602
Mission and Program Overview

Mission

Allamakee-clayton electric cooperative is dedicated to enhancing the quality of life for our members, partners and neighbors by providing safe, reliable and affordable electric services and other innovative solutions.

Filing and Contact Details

Filer

EIN
42-0110380
Raw XML AppendixShowing 400 of 464 raw XML fields

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IRS990/Description0ALLAMAKEE-CLAYTON ELECTRIC COOPERATIVE WAS ORGANIZED IN 1938 BY MEMBERS BECAUSE INVESTOR-OWNED UTILITIES BYPASSED RURAL IOWA DUE TO ITS SPARSE POPULATION. ALLAMAKEE-CLAYTON ELECTRIC COOPERATIVE PROVIDES ELECTRIC POWER TO MORE THAN 9,900 CUSTOMERS ON 2,497 MILES OF LINE IN PORTIONS OF EIGHT COUNTIES: ALLAMAKEE, CLAYTON, FAYETTE, WINNESHIEK, CHICKASAW, BREMER, DELAWARE AND DUBUQUE. OUR CUSTOMER BASE IS 95% FARM AND RURAL RESIDENTIAL AND MAINTAINS 24-HOUR AROUND-THE-CLOCK ELECTRIC SERVICE. CREWS ARE AVAILABLE TO ENSURE QUALITY SERVICE AT ALL TIMES.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0THE COOPERATIVE EVALUATES ITS INCOME TAX POSITIONS ON AN ANNUAL BASIS. MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2012 AND 2011 THAT MEET THE CRITERIA FOR RECOGNITION IN THE FINANCIAL STATEMENTS. THE COOPERATIVE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. GENERALLY, THE COOPERATIVE IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2ALLOCATION OF 2012 MARGINS IN 2013 721,042. OTHER EXPENSES NETTED TO REVENUE FOR GAAP 566,895.
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IRS990ScheduleD/InvestmentsProgramRelated/Description2NATIONAL RURAL TELECOMMUNICATIONS COOPERATIVE
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IRS990ScheduleD/OtherLiabilities/Description0POSTRETIREMENT BENEFIT OBLIGATION
IRS990ScheduleD/OtherLiabilities/Description1DEFERRED CREDITS
IRS990ScheduleD/OtherLiabilities/Description2CUSTOMER DEPOSITS
IRS990ScheduleD/OtherRevenues0-566895
IRS990ScheduleD/RevenueNotRptdF9900-566895
IRS990ScheduleD/RevenueNotRptdOnFinStmt00
IRS990ScheduleD/RevenueSubtotal018129102
IRS990ScheduleD/TotalExpensesPerForm990017849103
IRS990ScheduleD/TotalOfAmounts01306655
IRS990ScheduleD/TotalOfBookValueLandBuildings032534261
IRS990ScheduleD/TotalOfBookValueProgramRelated09535255
IRS990ScheduleD/TotalRevenuePerForm990018129102
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt016561166
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt017562207
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0ALLAMAKEE-CLAYTON ELECTRIC COOPERATIVE HAS ONE CLASS OF MEMBERS WITH EACH MEMBER HAVING EQUAL VOTING RIGHTS.
IRS990ScheduleO/GeneralExplanation/Explanation1ALLAMAKEE-CLAYTON ELECTRIC COOPERATIVE HAS ONE CLASS OF MEMBERS WITH EACH MEMBER HAVING EQUAL VOTING RIGHTS.
IRS990ScheduleO/GeneralExplanation/Explanation2NO COMMITTEES OF THE ORGANIZATION HAVE BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/GeneralExplanation/Explanation3FORM 990 IS REVIEWED BY THE EXECUTIVE VICE PRESIDENT AND GENERAL MANAGER, COOPERATIVE ATTORNEY AND DIRECTOR OF FINANCE BEFORE IT IS FILED. THE BOARD OF DIRECTORS WILL BE PROVIDED WITH THE FINAL DRAFT BEFORE IT IS FILED. THE DIRECTOR OF FINANCE REVIEWS AND VERIFIES ALL FINANCIAL NUMBERS AND CALCULATIONS TO ENSURE THEY ACCURATELY REFLECT FINANCIAL STATEMENT INFORMATION. A QUESTIONNAIRE IS PROVIDED BY THE FORM 990 PREPARER WHICH IS COMPLETED BY THE DIRECTOR OF FINANCE. COOPERATIVE BOARD POLICIES AND OPERATING PROCEDURES ARE REVIEWED IN THE PROCESS OF COMPLETING THE QUESTIONNAIRE. THE COOPERATIVE ATTORNEY REVIEWS FORM 990 PRIOR TO ITS BEING FILED TO VERIFY THAT QUESTIONS ARE ANSWERED CORRECTLY AND THE FORM IS COMPLETED PROPERLY.
IRS990ScheduleO/GeneralExplanation/Explanation4BOARD GOVERNANCE POLICY NO. 407, "CONFLICTS OF INTEREST", IMPOSES A SELF-POLICING REQUIREMENT FOR EACH DIRECTOR TO DISCLOSE SITUATIONS OR CIRCUMSTANCES THAT POSE A CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. ACCORDING TO THE POLICY, A DIRECTOR MAY REQUEST AN OPINION FROM THE COOPERATIVE'S GENERAL COUNSEL TO DETERMINE IF A PARTICULAR SITUATION POSES A CONFLICT OF INTEREST OR THE APPEARANCE THEREOF. THE POLICY FURTHER ASSIGNS RESPONSIBILITY TO THE BOARD OF DIRECTORS AND THE GENERAL MANAGER WITH ADVICE OF THE GENERAL COUNSEL TO ASSURE COMPLIANCE WITH THE POLICY. THE POLICY REQUIRES EACH DIRECTOR TO ANNUALLY SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT.
IRS990ScheduleO/GeneralExplanation/Explanation5IN SETTING SALARIES AND WAGES, THE BOARD OF DIRECTORS CONSIDERS CHANGES TO THE CONSUMER PRICE INDEX AS REPORTED BY THE U.S. DEPARTMENT OF LABOR; THE WAGE ADJUSTMENTS REPORTED BY NEIGHBORING RECS; LOCAL ECONOMIC CONDITIONS; THE COOPERATIVE'S COMPETITIVE POSITION IN THE COMMUNITY AND WITHIN THE INDUSTRY; AREA EMPLOYMENT INFORMATION; THE COOPERATIVE'S FISCAL CONDITIONS, AND ITS FINANCIAL ABILITY. COMPENSATION CHANGES FOR EMPLOYEES ARE REVIEWED BY THE GENERAL MANAGER, DIRECTOR OF FINANCE, AND ACCOUNTANT TO ENSURE COMPENSATION IS IN ACCORDANCE WITH THE COOPERATIVE SALARY AND WAGE PLANS AND/OR UNION CONTRACT. THE SALARY AND WAGE PLAN AND UNION CONTRACT ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE ABOVE PROCESSES WERE UNDERTAKEN IN 2012.
IRS990ScheduleO/GeneralExplanation/Explanation6DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/GeneralExplanation/Explanation7INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE EXECUTIVE VP/GENERAL MANAGER AND DIRECTOR OF FINANCE/ADMIN SERVICES. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR.
IRS990ScheduleO/GeneralExplanation/Explanation8THE LABOR, PENSION AND PAYROLL TAXES REPORTED ON LINES 6-10 ARE INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, LABOR, PENSION AND PAYROLL TAXES ARE SHOWN AS A REDUCTION TO OTHER EXPENSES ON LINE 24E.
IRS990ScheduleO/GeneralExplanation/Explanation9THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BY-LAWS OF THE COOPERATIVE.
IRS990ScheduleO/GeneralExplanation/Explanation10RETIREMENT OF CAPITAL CREDITS -503,949. MEMBERSHIPS - NET CHANGE -1,505. ALLOCATION OF 2012 MARGINS IN 2013 721,042.
IRS990ScheduleO/GeneralExplanation/Identifier0CHANGES IN NET ASSETS OR FUND BALANCES:
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference7FORM 990, PART VII, COLUMN F, OTHER COMPENSATION:
IRS990ScheduleO/GeneralExplanation/ReturnReference8FORM 990, PART IX, LINE 24E STATEMENT OF FUNCTIONAL EXPENSES:
IRS990ScheduleO/GeneralExplanation/ReturnReference9FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS:
IRS990ScheduleO/GeneralExplanation/ReturnReference10FORM 990, PART XI, LINE 9:
IRS990/ScheduleORequired01
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0IA
IRS990/SubjectToProxyTax00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine10PO BOX 715
IRS990/TheBooksAreInCareOf/AddressUS/City0POSTVILLE
IRS990/TheBooksAreInCareOf/AddressUS/State0IA
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode052162
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10DAVID DECKER
IRS990/TheBooksAreInCareOf/TelephoneNumber05638647611
IRS990/TotalAssets/BOY044502848
IRS990/TotalAssetsBOY044502848
IRS990/TotalAssets/EOY045228093
IRS990/TotalAssetsEOY045228093

Document Assets

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Filings

Displayed year

2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$45,228,093
Liabilities
$21,524,956
Net assets
$23,703,137
Revenue
-
Expenses
$17,849,103
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.3$56.4$27.0$24.8$24.8$0.00
2023Detailed filing. Detailed filing data is available for this year.$73.0$45.6$27.4$24.3$24.2$0.10
2022Detailed filing. Detailed filing data is available for this year.$67.5$40.2$27.3$23.5$23.3$0.20
2021Detailed filing. Detailed filing data is available for this year.$67.7$40.6$27.2$21.6$21.4$0.25
2020Detailed filing. Detailed filing data is available for this year.$58.9$32.2$26.7$21.4$21.4$0.00
2019Detailed filing. Detailed filing data is available for this year.$56.7$30.0$26.8$21.4$21.3$0.05
2018Detailed filing. Detailed filing data is available for this year.$55.8$29.0$26.9$21.2$21.1$0.10
2017Detailed filing. Detailed filing data is available for this year.$53.9$27.2$26.7$20.5$20.0$0.44
2016Detailed filing. Detailed filing data is available for this year.$52.2$26.4$25.8$19.8$19.6$0.19
2015Detailed filing. Detailed filing data is available for this year.$49.7$24.2$25.5$19.4$19.3$0.10
2014Detailed filing. Detailed filing data is available for this year.$48.5$23.1$25.4$19.3$19.0$0.30
2013Detailed filing. Detailed filing data is available for this year.$46.9$22.1$24.8$18.9$18.4$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.2$21.5$23.7$17.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$44.5$21.3$23.2$17.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.8$20.9$23.0$16.4