Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.67x
Liabilities / Revenue
50th percentile
Higher debt load relative to revenue than 50% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.5% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$155,081,076
Up $5,927,260 (+4.0%) from 2019
Net Assets
Up$51,930,912
Up $196,269 (+0.4%) from 2019
Liabilities
Up$103,150,164
Up $5,730,991 (+5.9%) from 2019
Revenue And Expenses
Revenue
Down$72,255,548
Down $508,243 (-0.7%) from 2019
Expenses
Down$72,255,548
Down $508,243 (-0.7%) from 2019
Net Income
Flat$0
Flat from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- Aug 25, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $72,255,548
Mission and Program Overview
Mission
Jefferson energy cooperative's mission is to safely deliver reliable and competitively priced electricity to our member-consumers. We do this through a highly skilled, committed and motivated workforce. We serve to improve the quality of life for our members and communities.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $139,112,676 | $144,061,975 | ▲ $4,949,299 |
| Rtn Earn Endowment Incm Other Fnds | $51,253,226 | $51,456,875 | ▲ $203,649 |
| Investments Program Related | $4,411,858 | $4,819,650 | ▲ $407,792 |
| Accounts Receivable | $2,453,190 | $3,887,820 | ▲ $1,434,630 |
| Inventories for Sale or Use | $930,329 | $1,120,394 | ▲ $190,065 |
| Prepaid Expenses and Deferred Charges | $1,256,980 | $721,291 | ▼ $535,689 |
| Cap Stk Tr Prin Current Funds | $481,417 | $474,037 | ▼ $7,380 |
| Cash and Non-Interest-Bearing Accounts | $975,345 | $456,490 | ▼ $518,855 |
| Total Assets | $149,153,816 | $155,081,076 | ▲ $5,927,260 |
| Other Assets Total | $13,438 | $13,456 | ▲ $18 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $69,920,135 | $75,266,063 | ▲ $5,345,928 |
| Other Liabilities | $15,043,102 | $14,375,268 | ▼ $667,834 |
| Accounts Payable and Accrued Expenses | $12,455,936 | $13,508,833 | ▲ $1,052,897 |
| Total Liabilities | $97,419,173 | $103,150,164 | ▲ $5,730,991 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $51,734,643 | $51,930,912 | ▲ $196,269 |
| Total Liabilities and Net Assets / Fund Balance | $149,153,816 | $155,081,076 | ▲ $5,927,260 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $137,923,981 | $46,014,300 | $183,938,281 |
| Buildings | $5,501,244 | $3,032,343 | $8,533,587 |
| Land | $636,750 | - | $636,750 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Charles C Dillard | President & | FT | $253,396 | $89,642 | $343,038 |
| Charles C Dillard | President & CEO | - | $247,662 | $95,376 | $343,038 |
| Kenneth L Johnson | VP-line Serv | FT | $183,583 | $63,180 | $246,763 |
| Kenneth L Johnson | VP-line Services | - | $175,328 | $71,435 | $246,763 |
| Kim Sharpe | VP-corporate | FT | $152,932 | $40,131 | $193,063 |
| Kim Sharpe | VP-corporate Svcs. | - | $146,155 | $46,908 | $193,063 |
| Wayne Gossage Jr | Mgr - Engine | FT | $146,915 | $43,448 | $190,363 |
| Wayne Gossage Jr | Mgr - Engineering Sv | - | $141,141 | $49,222 | $190,363 |
| Martin G Potter | Assoc VP- in | FT | $149,270 | $40,288 | $189,558 |
| William Irwin | VP-energy Sv | FT | $149,678 | $39,880 | $189,558 |
| Martin G Potter | Assoc VP- Inform Sys | - | $142,034 | $47,524 | $189,558 |
| William Irwin | VP-energy Svcs. | - | $141,043 | $48,515 | $189,558 |
| Joe Shurley | Director | PT | $22,749 | - | $22,749 |
| Ophelia Mccain | Chairman | PT | $22,396 | - | $22,396 |
| Eugene Tanzymore | Director | PT | $19,616 | - | $19,616 |
| Larry Hadden | Director | PT | $18,819 | - | $18,819 |
| Derek Partridge | Director | PT | $16,839 | - | $16,839 |
| William L Howard | Director | PT | $16,155 | - | $16,155 |
| J Tim Garrett | Director | PT | $13,353 | - | $13,353 |
| Mark Davis | Vice Chairma | PT | $6,867 | - | $6,867 |
| James L Gay | Secretary-tr | PT | $6,846 | - | $6,846 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Townsend Tree Services INC | Right-of-way | PO BOX 7015, Munice, IN 47308 | $514,794 |
| Solomon Transformers LLC | Maintenance | 103 WEST MAIN STREET, Solomon, KS 67480 | $209,467 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $72,143,176
- Investment Income
- $112,372
- Other Revenue
- $0
- Change in Net Assets
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $69,453,293 |
| Salaries, Compensation, and Employee Benefits | $519,971 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $5,808,451 |
| All Other Expenses | - | - | - | $3,513,217 |
| Other Expenses | - | - | - | $2,496,686 |
| Interest | - | - | - | $2,454,565 |
| Benefits to Members | - | - | - | $2,282,284 |
| Office Expenses | - | - | - | $692,947 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $519,971 |
| Total Functional Expenses | $0 | $0 | $0 | $72,255,548 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Acc. Prov. for Postretirement | $7,135,276 |
| Consumer Deposits | $4,405,160 |
| Deferred Credits | $2,834,832 |
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 35% controlled entity
- No
- 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
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The cooperative has members as provided for in its bylaws which are included as a part of this return.”
Form 990, Page 6, Part VI, Line 7A
“The cooperative has members who elect members of the governing body as provided for in its bylaws which are included as a part of this return.”
Form 990, Page 6, Part VI, Line 7B
“Certain decisions of the governing body are subject to approval by members as provided for in its bylaws which are included as a part of this return.”
Form 990, Page 6, Part VI, Line 11B
“Form 990 is reviewed by the board with all supporting documentation made available to them.”
Form 990, Page 6, Part VI, Line 12C
“The cooperative regularly and consistently monitors and enforces compliance with their conflict of interest policy as provided for in its policy which is included as a part of this return.”
Form 990, Page 6, Part VI, Line 15A
“Compensation for the ceo is reviewed and approved through the use of compensation surveys reviewed by an independent consultant and a performance review conducted by the compensation committee that is put into action by the member-elected board.”
Form 990, Page 6, Part VI, Line 15B
“Compensation for officers and key employees is reviewed and approved through the use of a wage and salary plan reviewed by an independent consultant.”
Form 990, Page 6, Part VI, Line 19
“The cooperative makes its bylaws, conflict of interest policy, and financial statements available to the public as a part of its form 990. The form990 is available upon request as reflected in part vi section c line 18.”
Filing and Contact Details
Filer
- Filer Name
- Jefferson Energy Cooperative
- EIN
- 58-0303365
- Phone
- 7065472167
- Address
- PO BOX 457, WRENS, GA 30833
Signing Officer
- Name
- Charles C Dillard
- Title
- President & CEO
- Phone
- 7065472167
- Signed
- 2021-08-25
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Charles C Dillard
- Formed
- 1937
- Legal Domicile
- Ga
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 120
Preparer
- Firm
- Mcnair Mclemore Middlebrooks & Co LLC
- Address
- POST OFFICE BOX ONE, MACON, GA 31202-0001
- Preparer
- William R Rountree
- Phone
- 4787466277
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Jefferson energy cooperative's mission is to safely deliver reliable and competitively priced electricity to our member-consumers. We do this through a highly skilled, committed and motivated workforce. We serve to improve the quality of life for our members and communities.”
Form 990, Part XI, Line 9
“Donated capital 160,039 patcap assigned to member capital accounts 2,282,284 change in membership fees -7,380 retirement of patcap -2,177,150 retired capital credits - gain -44,693 other -16,831 total 196,269 form 990 requires 501(c)12 organizations to report patronage capital credits as an expense. U.s. Gaap does not recognize this amount as an expense. The result was 2,282,284 more expense in 2020 on form 990, part ix.”
Financial Statement Notes
Schedule D, Page 4, Part XIII
“The corporation's fiscal year end is may 31st. The corporation's financial statements were audited as of may 31, 2021 and 2020. The cooperative received an unmodified (clean) audit opinion for each of the years ended may 31, 2021 and 2020.”
Raw XML AppendixShowing 400 of 469 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 | 3887820 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | JEFFERSON ENERGY COOPERATIVE'S MISSION IS TO SAFELY DELIVER RELIABLE AND COMPETITIVELY PRICED ELECTRICITY TO OUR MEMBER-CONSUMERS. WE DO THIS THROUGH A HIGHLY SKILLED, COMMITTED AND MOTIVATED WORKFORCE. WE SERVE TO IMPROVE THE QUALITY OF LIFE FOR OUR MEMBERS AND COMMUNITIES. |
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| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
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| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 2282284 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JEFFERSON ENERGY COOPERATIVE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7065472167 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3077 HWY 17 N |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WRENS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30833 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
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| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 975345 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 456490 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 519971 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 514794 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 209467 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 7015 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 103 WEST MAIN STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MUNICE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | SOLOMON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | KS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 47308 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 67480 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | TOWNSEND TREE SERVICES INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | SOLOMON TRANSFORMERS LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 0 | SOLOMON CORPORATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | RIGHT-OF-WAY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | MAINTENANCE |
| IRS990/CreditCounselingInd | 0 | false |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 112372 |
| IRS990/CYOtherExpensesAmt | 0 | 69453293 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 72143176 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 519971 |
| IRS990/CYTotalExpensesAmt | 0 | 72255548 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 72255548 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5808451 |
| IRS990/Desc | 0 | N/A |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 120 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 9.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 13.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 7.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 50.00 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY-TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT & |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VP-LINE SERV |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VP-CORPORATE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | ASSOC VP- IN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | MGR - ENGINE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | VP-ENERGY SV |
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| IRS990/LocalChaptersInd | 0 | false |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | JEFFERSON ENERGY COOPERATIVE'S MISSION IS TO SAFELY DELIVER RELIABLE AND COMPETITIVELY PRICED ELECTRICITY TO OUR MEMBER-CONSUMERS. WE DO THIS THROUGH A HIGHLY SKILLED, COMMITTED AND MOTIVATED WORKFORCE. WE SERVE TO IMPROVE THE QUALITY OF LIFE FOR OUR MEMBERS AND COMMUNITIES. |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 51930912 |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 13456 |
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| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIBUTION MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | CONSUMER ACCOUNTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 45743283 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4387443 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4356701 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2496686 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15043102 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 14375268 |
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| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 721291 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES C DILLARD |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ELECTRIC ENERGY REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | POLE RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER CAPITAL CREDITS |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 70182122 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 734898 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1226156 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 734898 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 3282295 |
| IRS990/PYInvestmentIncomeAmt | 0 | 463821 |
| IRS990/PYOtherExpensesAmt | 0 | 68966758 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 72299970 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 514738 |
| IRS990/PYTotalExpensesAmt | 0 | 72763791 |
| IRS990/PYTotalRevenueAmt | 0 | 72763791 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 51253226 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 51456875 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5501244 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 3032343 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8533587 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 137923981 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 46014300 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 183938281 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 636750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 636750 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7135276 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 4405160 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2834832 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACC. PROV. FOR POSTRETIREMENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CONSUMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED CREDITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION'S FISCAL YEAR END IS MAY 31ST. THE CORPORATION'S FINANCIAL STATEMENTS WERE AUDITED AS OF MAY 31, 2021 AND 2020. THE COOPERATIVE RECEIVED AN UNMODIFIED (CLEAN) AUDIT OPINION FOR EACH OF THE YEARS ENDED MAY 31, 2021 AND 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 144061975 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 14375268 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 247662 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 175328 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 146155 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 142034 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 4 | 141141 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 5 | 141043 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 74028 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 58843 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 29466 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 29549 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 4 | 31268 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 5 | 29377 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 15614 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 4337 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 10665 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 10739 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 4 | 12180 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 5 | 10503 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 5734 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 8255 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 6777 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 7236 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 4 | 5774 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 5 | 8635 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CHARLES C DILLARD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | KENNETH L JOHNSON |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | KIM SHARPE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | MARTIN G POTTER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 4 | WAYNE GOSSAGE JR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 5 | WILLIAM IRWIN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT & CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VP-LINE SERVICES |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | VP-CORPORATE SVCS. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | ASSOC VP- INFORM SYS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 4 | MGR - ENGINEERING SV |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 5 | VP-ENERGY SVCS. |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 343038 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 246763 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 193063 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 189558 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 4 | 190363 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 5 | 189558 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | OPHELIA MCCAIN 0 3,600 0 MARK DAVIS 0 13,200 0 JAMES L. GAY 0 12,000 0 J. TIM GARRETT 0 4,493 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | NONQUALIFIED RETIREMENT PLAN AMOUNTS CONSIST OF BOARD PER-DIEM FEES DEFERRED UNDER IRC SECTION 457(B). AMOUNTS DEFERRED TOTALED 33,293 FOR YEAR ENDED DECEMBER 31, 2020. THESE AMOUNTS ARE NOT INCLUDED IN EACH DIRECTOR'S 1099-NEC COMPENSATION IN PART VII OF THE FORM 990. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 4 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE J, PART III |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | true |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JEFFERSON ENERGY COOPERATIVE'S MISSION IS TO SAFELY DELIVER RELIABLE AND COMPETITIVELY PRICED ELECTRICITY TO OUR MEMBER-CONSUMERS. WE DO THIS THROUGH A HIGHLY SKILLED, COMMITTED AND MOTIVATED WORKFORCE. WE SERVE TO IMPROVE THE QUALITY OF LIFE FOR OUR MEMBERS AND COMMUNITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COOPERATIVE HAS MEMBERS AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE COOPERATIVE HAS MEMBERS WHO ELECT MEMBERS OF THE GOVERNING BODY AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS AS PROVIDED FOR IN ITS BYLAWS WHICH ARE INCLUDED AS A PART OF THIS RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORM 990 IS REVIEWED BY THE BOARD WITH ALL SUPPORTING DOCUMENTATION MADE AVAILABLE TO THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COOPERATIVE REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THEIR CONFLICT OF INTEREST POLICY AS PROVIDED FOR IN ITS POLICY WHICH IS INCLUDED AS A PART OF THIS RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED THROUGH THE USE OF COMPENSATION SURVEYS REVIEWED BY AN INDEPENDENT CONSULTANT AND A PERFORMANCE REVIEW CONDUCTED BY THE COMPENSATION COMMITTEE THAT IS PUT INTO ACTION BY THE MEMBER-ELECTED BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION FOR OFFICERS AND KEY EMPLOYEES IS REVIEWED AND APPROVED THROUGH THE USE OF A WAGE AND SALARY PLAN REVIEWED BY AN INDEPENDENT CONSULTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE COOPERATIVE MAKES ITS BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AS A PART OF ITS FORM 990. THE FORM990 IS AVAILABLE UPON REQUEST AS REFLECTED IN PART VI SECTION C LINE 18. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | DONATED CAPITAL 160,039 PATCAP ASSIGNED TO MEMBER CAPITAL ACCOUNTS 2,282,284 CHANGE IN MEMBERSHIP FEES -7,380 RETIREMENT OF PATCAP -2,177,150 RETIRED CAPITAL CREDITS - GAIN -44,693 OTHER -16,831 TOTAL 196,269 FORM 990 REQUIRES 501(C)12 ORGANIZATIONS TO REPORT PATRONAGE CAPITAL CREDITS AS AN EXPENSE. U.S. GAAP DOES NOT RECOGNIZE THIS AMOUNT AS AN EXPENSE. THE RESULT WAS 2,282,284 MORE EXPENSE IN 2020 ON FORM 990, PART IX. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $155,081,076
- Liabilities
- $103,150,164
- Net assets
- $51,930,912
- Revenue
- $72,255,548
- Expenses
- $72,255,548
- Net income
- $0