Liabilities / Assets
52nd percentile
Higher debt load relative to assets than 52% of similar nonprofits.
Dixie Electric Power Association
990 • Fiscal year 2020 • EIN 64-0183177
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.55x
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.5% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$230,493,381
Up $22,840,161 (+11%) from 2019
Net Assets
Up$104,626,225
Up $3,726,629 (+3.7%) from 2019
Liabilities
Up$125,867,156
Up $19,113,532 (+18%) from 2019
Revenue And Expenses
Revenue
Down$91,688,371
Down $6,462,922 (-6.6%) from 2019
Expenses
Down$91,688,371
Down $6,462,922 (-6.6%) 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
- Apr 5, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $91,688,371
Mission and Program Overview
Mission
Dixie electric power assn. Strives to: 1)provide an efficient electrical system 2)support the community through local activities and encourage economic growth 3)offer a productive work environment for its employees 4)continue to meet the ever changing needs of its members through technological advances.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $150,389,927 | $158,566,912 | ▲ $8,176,985 |
| Rtn Earn Endowment Incm Other Fnds | $100,899,596 | $104,626,225 | ▲ $3,726,629 |
| Cash and Non-Interest-Bearing Accounts | $1,847,340 | $8,994,605 | ▲ $7,147,265 |
| Prepaid Expenses and Deferred Charges | $6,690,347 | $7,139,609 | ▲ $449,262 |
| Accounts Receivable | $4,446,345 | $6,621,674 | ▲ $2,175,329 |
| Inventories for Sale or Use | $2,401,070 | $4,582,035 | ▲ $2,180,965 |
| Other Notes and Loans Receivable, Net | - | $1,282,940 | - |
| Total Assets | $207,653,220 | $230,493,381 | ▲ $22,840,161 |
| Other Assets Total | $41,878,191 | $43,305,606 | ▲ $1,427,415 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $90,982,924 | $106,664,181 | ▲ $15,681,257 |
| Accounts Payable and Accrued Expenses | $8,355,862 | $10,108,499 | ▲ $1,752,637 |
| Other Liabilities | $3,064,838 | $9,094,476 | ▲ $6,029,638 |
| Unsecured Notes Loans Payable | $4,350,000 | - | - |
| Total Liabilities | $106,753,624 | $125,867,156 | ▲ $19,113,532 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $100,899,596 | $104,626,225 | ▲ $3,726,629 |
| Total Liabilities and Net Assets / Fund Balance | $207,653,220 | $230,493,381 | ▲ $22,840,161 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,869,795 | $4,116,598 | - |
| Other Land Buildings | $152,158,426 | $51,009,757 | - |
| Land | $723,169 | - | - |
| Equipment | $2,815,522 | $6,633,908 | - |
| Other Assets Org | $387 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph R Smith | General Mana | FT | $241,250 | $222,504 | $463,754 |
| Ralph R Smith | General Manager | - | $230,575 | $233,179 | $463,754 |
| Thomas Mccarthy | Operations M | FT | $164,916 | $57,023 | $221,939 |
| Thomas Mccarthy | Operations Manager | - | $159,883 | $62,056 | $221,939 |
| James Grantham | It Manager | FT | $134,025 | $75,061 | $209,086 |
| Lydia Walters | Comm. & Hr M | FT | $136,143 | $72,813 | $208,956 |
| Lydia Walters | Comm. & Hr Manager | - | $132,200 | $76,756 | $208,956 |
| Aaron Zumwalt | Admin & Fina | FT | $148,435 | $54,492 | $202,927 |
| Aaron Zumwalt | Admin & Finance Mgr | - | $143,545 | $59,382 | $202,927 |
| Jeremy Mcandrew | System Engin | FT | $127,909 | $43,020 | $170,929 |
| Jeremy Mcandrew | System Engineer | - | $122,756 | $48,173 | $170,929 |
| Mack Mauldin | Director | - | $12,764 | - | $12,764 |
| Robert Smith | President | - | $10,483 | - | $10,483 |
| Vickie Cooley | Director | - | $10,244 | - | $10,244 |
| Allen Sledge | Vice-preside | - | $10,189 | - | $10,189 |
| Sears Ward | Alt. Secreta | - | $9,874 | - | $9,874 |
| Linda Bonner | Secretary-tr | - | $9,667 | - | $9,667 |
| Dale Mckee | Director | - | $7,430 | - | $7,430 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mdr Construction | Electric Line C | 321 E BAYLIS CHAPEL, Columbia, MS 39429 | $2,877,343 |
| Bush Construction | Right Of Way Cl | P O BOX 8337, Laurel, MS 39441 | $1,884,051 |
| B Line LLC | Right Of Way Cl | 302 TURNER ST, Waynesboro, MS 39367 | $552,522 |
| Osmose Utilities Services INC | Pole Treatment | P O BOX 117284, Atlanta, GA 30368 | $479,470 |
| Patterson & Dewar Engineers INC | Engineering Svc | P O BOX 2808, Norcross, GA 30091 | $352,918 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $90,095,235
- Investment Income
- $87,585
- Other Revenue
- $1,505,551
- Change in Net Assets
- $0
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $91,688,371
- Total Revenue per Audited Statements
- $91,688,371
- Total Revenue per Form 990
- $91,688,371
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $77,016,091 |
| Salaries, Compensation, and Employee Benefits | $9,557,212 |
| Grants and Similar Amounts Paid | $44,685 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $6,326,563 |
| Other Salaries and Wages | - | - | - | $5,123,571 |
| Benefits to Members | - | - | - | $5,070,383 |
| Interest | - | - | - | $3,404,882 |
| Fees for Services Other | - | - | - | $2,502,863 |
| Pension Plan Contributions | - | - | - | $1,843,913 |
| Other Employee Benefits | - | - | - | $1,745,920 |
| Information Technology | - | - | - | $632,316 |
| Payroll Taxes | - | - | - | $531,906 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $311,902 |
| Office Expenses | - | - | - | $291,781 |
| Advertising | - | - | - | $231,247 |
| Occupancy | - | - | - | $215,130 |
| Insurance | - | - | - | $210,898 |
| Other Expenses | - | - | - | $197,988 |
| Royalties | - | - | - | $79,353 |
| Grants to Domestic Orgs | - | - | - | $44,685 |
| Travel | - | - | - | $34,718 |
| Fees for Services Accounting | - | - | - | $27,169 |
| Fees for Services Legal | - | - | - | $22,231 |
| Conferences and Meetings | - | - | - | $13,005 |
| Total Functional Expenses | $0 | $0 | $0 | $91,688,371 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $91,688,371 |
| Expenses per Audited Statements | $86,617,988 |
| Total Expenses per Audited Statements | $86,617,988 |
| Expenses Not Reported on Financial Statements | $5,070,383 |
| Other Expense Adjustments | $5,070,383 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Mgccc Foundation Inc | Perkinston, MS | 501c3 | Electric Lineman Prg | $8,000 |
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 |
|---|---|
| Deferred Grant | $3,676,499 |
| Customer Advances for Construction | $2,230,665 |
| Consumer Deposits | $1,757,599 |
| Accumulated Operating Provisions & a | $1,429,713 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI
“Line 2 the general manager and one board member of dixie electric serve on the board of directors of cooperative energy. Ralph r. Smith served as our general manager representative and mack mauldin served as our board member representative in 2019. Line 4 bylaws were amended and updated april 19, 2019. Line 6 dixie electric power assocation is a member owned cooperative. Each person must apply for membership before receiving electricity from the cooperative. Line 7a each member has the right to vote for the board of directors each year at the annual meeting. Line 7b in order for the cooperative to dissolve or sale, a majority of the current membership must vote in favor of the proposal. Line 11b the general manager, administration and finance manager and the accounting supervisor will review the form 990. After this, the general manager will present the form 990 to the board of directors at the next scheduled board meeting. Line 12c all individuals listed on the form 990 part vii are required to complete a questionnaire and fully disclose any outside relationships that could result in a conflict of interest. Line 15 intandem, llc was hired in 2018 to conduct a wage and salary review. Recommended changes were presented to the board of directors for approval. Line 19 the documents are available upon request.”
Form 990, Page 6, Part VI, Line 11B
“No review was or will be conducted.”
Form 990, Page 6, Part VI, Line 19
“Documents are available at the office locations for public inspection.”
Filing and Contact Details
Filer
- Filer Name
- Dixie Electric Power Association
- EIN
- 64-0183177
- Phone
- 6014252535
- Address
- PO BOX 88, LAUREL, MS 39441-0088
Signing Officer
- Name
- Ralph R Smith
- Title
- General Manager
- Phone
- 6014252535
- Signed
- 2021-04-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Ralph R Smith
- Formed
- 1938
- Legal Domicile
- Ms
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 104
Preparer
- Firm
- Holt & Associates Pllc
- Address
- 2815 HIGHWAY 15 N, LAUREL, MS 39440
- Preparer
- Julie Uher
- Phone
- 6016493000
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Dixie electric power assn. Strives to: 1)provide an efficient electrical system 2)support the community through local activities and encourage economic growth 3)offer a productive work environment for its employees 4)continue to meet the ever changing needs of its members through technological advances.”
Form 990, Part XI
“Line 9 other changes in net assets include: 1)30,780 increase in memberships 2)3,570 decrease in additional deposits 3)5,070,383 increase in patronage capital assignable for 2020 4)1,877,502 decrease from patronage capital refunded in 2020 5) 446,893 increase from patronage capital that was retired in 2020 but no check was written 6)59,645 increase in accumulated other comprehensive income”
Form 990, Part XI, Line 9
“3,726,629”
Financial Statement Notes
Schedule D, Page 3, Part X
“Dixie electric power association is an organization exempt from income tax under irs code section 501(c)(12). Unrelated business income, of which the association had none for the years ended december 31, 2020 and 2019. The association follows the provision of uncertain tax positions as addressed in fasb accounting standards codification 740-10-65-1. The organization files income tax returns in the u.s. Federal jurisdiction. The association is no longer subject to u.s. Federal income tax examinations by the tax authority for years before 2015. The association recognizes interest accrued related to unrecognized tax benefits in interest and penalties in operating expenses. No such interest or penalties were recognized during the periods presented. The association had no accruals for interest and penalties at december 31, 2020 and 2019. The association has elected to defer the provisions of fasb asc 740, accounting for income taxes, under the provisions of asc 740. The association records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. The association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax laws, and new authoritative rulings.”
Schedule D, Page 4, Part XII, Line 4B
“Amount allocated to members' capital credit accounts 5,070,383”
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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/Form990PartVIISectionAGrp/PersonNm | 0 | RALPH R SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOMAS MCCARTHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES GRANTHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LYDIA WALTERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | AARON ZUMWALT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JEREMY MCANDREW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MACK MAULDIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | VICKIE COOLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ALLEN SLEDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | SEARS WARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LINDA BONNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DALE MCKEE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 241250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 164916 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 140305 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 136143 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 148435 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 127909 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 12764 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 10483 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 10244 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 10189 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 9874 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 9667 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 7430 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | GENERAL MANA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | OPERATIONS M |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | IT MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | COMM. & HR M |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ADMIN & FINA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SYSTEM ENGIN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | ALT. SECRETA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY-TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1938 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 3518 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantAmt | 0 | 44685 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 44685 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 3518 |
| IRS990/GrossReceiptsAmt | 0 | 91688371 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 1505551 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 30 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 632316 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 210898 |
| IRS990/InterestGrp/TotalAmt | 0 | 3404882 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2401070 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4582035 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 84067 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 84067 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 51 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 61760263 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 150389927 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 158566912 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 220327175 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 89878168 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | DIXIE ELECTRIC POWER ASSN. STRIVES TO: 1)PROVIDE AN EFFICIENT ELECTRICAL SYSTEM 2)SUPPORT THE COMMUNITY THROUGH LOCAL ACTIVITIES AND ENCOURAGE ECONOMIC GROWTH 3)OFFER A PRODUCTIVE WORK ENVIRONMENT FOR ITS EMPLOYEES 4)CONTINUE TO MEET THE EVER CHANGING NEEDS OF ITS MEMBERS THROUGH TECHNOLOGICAL ADVANCES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 90982924 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 106664181 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 100899596 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 104626225 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3518 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 3518 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1505551 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1505551 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 215130 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 291781 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 41878191 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 43305606 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 3726629 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1745920 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF PURCH ELECTRICITY |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIB EXP OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIB EXP MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 61953827 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 872120 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 197988 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3064838 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9094476 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 5123571 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 304652 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 1282940 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 531906 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1843913 |
| IRS990/PoliciesReferenceChaptersInd | 0 | true |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6690347 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7139609 |
| IRS990/PrincipalOfficerNm | 0 | RALPH R SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221122 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221122 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221122 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF ELECTRICITY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PATRONAGE CAPITAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBER FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 87887036 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2006461 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 201738 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 87887036 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2006461 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 201738 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 4055073 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 34848 |
| IRS990/PYInvestmentIncomeAmt | 0 | 162485 |
| IRS990/PYOtherExpensesAmt | 0 | 84565665 |
| IRS990/PYOtherRevenueAmt | 0 | 1468441 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 96520367 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 9495707 |
| IRS990/PYTotalExpensesAmt | 0 | 98151293 |
| IRS990/PYTotalRevenueAmt | 0 | 98151293 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1505551 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 79353 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 100899596 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 104626225 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2869795 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4116598 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 6986393 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2815522 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 6633908 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 9449430 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 5070383 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 86617988 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 723169 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 723169 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 42084455 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 1218639 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 2125 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 387 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ASSOC ORG - PATRONAGE CAPITAL |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | NRUCFC CAPITAL TERM CERTIFICATES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | ASSOC ORG - MEMBERSHIP DEPOSITS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | SPECIAL FACILITY DEPOSITS |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 5070383 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 152158426 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 51009757 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 203168183 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3676499 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2230665 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1757599 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1429713 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED GRANT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CUSTOMER ADVANCES FOR CONSTRUCTION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | CONSUMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ACCUMULATED OPERATING PROVISIONS & A |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 91688371 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DIXIE ELECTRIC POWER ASSOCIATION IS AN ORGANIZATION EXEMPT FROM INCOME TAX UNDER IRS CODE SECTION 501(C)(12). UNRELATED BUSINESS INCOME, OF WHICH THE ASSOCIATION HAD NONE FOR THE YEARS ENDED DECEMBER 31, 2020 AND 2019. THE ASSOCIATION FOLLOWS THE PROVISION OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65-1. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE TAX AUTHORITY FOR YEARS BEFORE 2015. THE ASSOCIATION RECOGNIZES INTEREST ACCRUED RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST AND PENALTIES IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECOGNIZED DURING THE PERIODS PRESENTED. THE ASSOCIATION HAD NO ACCRUALS FOR INTEREST AND PENALTIES AT DECEMBER 31, 2020 AND 2019. THE ASSOCIATION HAS ELECTED TO DEFER THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR INCOME TAXES, UNDER THE PROVISIONS OF ASC 740. THE ASSOCIATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAWS, AND NEW AUTHORITATIVE RULINGS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | AMOUNT ALLOCATED TO MEMBERS' CAPITAL CREDIT ACCOUNTS 5,070,383 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 158566912 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 43305606 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 91688371 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9094476 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 91688371 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 91688371 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 86617988 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 8000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501C3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | ELECTRIC LINEMAN PRG |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | MGCCC FOUNDATION INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 640588668 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | P O BOX 609 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | PERKINSTON |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 39573 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | PARTI LINE2 DIXIE ELECTRIC'S BOARD OF DIRECTORS REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS AND APPROVES THEM ANNUALLY |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 230575 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 159883 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 134025 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 3 | 132200 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 4 | 143545 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 5 | 122756 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 198905 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 40560 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 47952 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 51984 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 4 | 33353 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 5 | 22557 |
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
- $230,493,381
- Liabilities
- $125,867,156
- Net assets
- $104,626,225
- Revenue
- $91,688,371
- Expenses
- $91,688,371
- Net income
- $0