Civic Intelligence

Pontotoc Electric Power Association

EIN 64-0224230 • 501(c)12 • Pontotoc, MS

View Organization Page

Profile

Provision of electric power to rural customers.

P O Box 718Pontotoc, MS 38863

pepa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

3rd percentile

0.14x

Higher debt load relative to assets than 3% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Liabilities / Revenue

20th percentile

0.92x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Net Margin

99th percentile

38%

Higher net margin than 99% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Top Officer Pay

18th percentile

$283,307

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

501(c)12 • $100M-$250M nonprofits • Source year 2025

Asset Growth

66th percentile

6.0%

Faster asset growth than 66% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

7.8%

Faster revenue growth than 73% of similar nonprofits.

501(c)12 • $100M-$250M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets3rd percentile

Assets

Up

$102,701,876

Up $5,805,129 (+6.0%) from 2024

Liabilities

Up

$14,228,477

Up $707,509 (+5.2%) from 2024

Net Assets

Up

$88,473,399

Up $5,097,620 (+6.1%) from 2024

Operations
Liabilities / Revenue20th percentileNet Margin99th percentile

Revenue

Up

$15,412,717

Up $1,112,733 (+7.8%) from 2024

Expenses

Up

$9,565,124

Up $206,455 (+2.2%) from 2024

Net Income

Up

$5,847,593

Up $906,278 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2011: $58,972,749Liabilities 2011: $11,561,320Net Assets 2011: $47,411,4292011Assets 2012: $62,666,428Liabilities 2012: $13,392,490Net Assets 2012: $49,273,9382012Assets 2013: $66,089,304Liabilities 2013: $15,258,797Net Assets 2013: $50,830,5072013Assets 2014: $67,455,917Liabilities 2014: $13,770,886Net Assets 2014: $53,685,0312014Assets 2015: $69,728,655Liabilities 2015: $13,258,906Net Assets 2015: $56,469,7492015Assets 2016: $71,302,337Liabilities 2016: $12,821,327Net Assets 2016: $58,481,0102016Assets 2017: $73,145,539Liabilities 2017: $11,774,752Net Assets 2017: $61,370,7872017Assets 2018: $75,877,332Liabilities 2018: $11,295,350Net Assets 2018: $64,581,9822018Assets 2019: $78,053,261Liabilities 2019: $11,360,508Net Assets 2019: $66,692,7532019Assets 2020: $79,804,605Liabilities 2020: $10,757,305Net Assets 2020: $69,047,3002020Assets 2021: $83,584,840Liabilities 2021: $11,407,763Net Assets 2021: $72,177,0772021Assets 2022: $90,087,591Liabilities 2022: $14,440,572Net Assets 2022: $75,647,0192022Assets 2023: $90,440,236Liabilities 2023: $12,451,294Net Assets 2023: $77,988,9422023Assets 2024: $96,896,747Liabilities 2024: $13,520,968Net Assets 2024: $83,375,7792024Assets 2025: $102,701,876Liabilities 2025: $14,228,477Net Assets 2025: $88,473,3992025

Highlighted filing

2025

Assets$102,701,876
Liabilities$14,228,477
Net Assets$88,473,399
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0Revenue 2011: $9,005,591Expenses 2011: $5,709,723Net Income 2011: $3,295,8682011Revenue 2012: $8,645,501Expenses 2012: $5,967,795Net Income 2012: $2,677,7062012Revenue 2013: $8,947,326Expenses 2013: $6,322,490Net Income 2013: $2,624,8362013Revenue 2014: $9,765,793Expenses 2014: $6,869,227Net Income 2014: $2,896,5662014Revenue 2015: $9,508,628Expenses 2015: $6,949,556Net Income 2015: $2,559,0722015Revenue 2016: $9,574,608Expenses 2016: $7,230,768Net Income 2016: $2,343,8402016Revenue 2017: $10,362,634Expenses 2017: $7,345,092Net Income 2017: $3,017,5422017Revenue 2018: $10,482,620Expenses 2018: $7,560,192Net Income 2018: $2,922,4282018Revenue 2019: $11,364,134Expenses 2019: $7,794,553Net Income 2019: $3,569,5812019Revenue 2020: $11,232,799Expenses 2020: $8,228,999Net Income 2020: $3,003,8002020Revenue 2021: $12,206,690Expenses 2021: $7,945,996Net Income 2021: $4,260,6942021Revenue 2022: $12,564,060Expenses 2022: $8,406,959Net Income 2022: $4,157,1012022Revenue 2023: $12,013,910Expenses 2023: $8,946,463Net Income 2023: $3,067,4472023Revenue 2024: $14,299,984Expenses 2024: $9,358,669Net Income 2024: $4,941,3152024Revenue 2025: $15,412,717Expenses 2025: $9,565,124Net Income 2025: $5,847,5932025

Highlighted filing

2025

Revenue$15,412,717
Expenses$9,565,124
Net Income$5,847,593
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$102,701,876
Liabilities
$14,228,477
Net assets
$88,473,399
Revenue
$15,412,717
Expenses
$9,565,124
Net income
$5,847,593
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$103$14.2$88.5$15.4$9.57$5.85
2024Detailed filing. Detailed filing data is available for this year.$96.9$13.5$83.4$14.3$9.36$4.94
2023Detailed filing. Detailed filing data is available for this year.$90.4$12.5$78.0$12.0$8.95$3.07
2022Detailed filing. Detailed filing data is available for this year.$90.1$14.4$75.6$12.6$8.41$4.16
2021Detailed filing. Detailed filing data is available for this year.$83.6$11.4$72.2$12.2$7.95$4.26
2020Detailed filing. Detailed filing data is available for this year.$79.8$10.8$69.0$11.2$8.23$3.00
2019Detailed filing. Detailed filing data is available for this year.$78.1$11.4$66.7$11.4$7.79$3.57
2018Detailed filing. Detailed filing data is available for this year.$75.9$11.3$64.6$10.5$7.56$2.92
2017Detailed filing. Detailed filing data is available for this year.$73.1$11.8$61.4$10.4$7.35$3.02
2016Detailed filing. Detailed filing data is available for this year.$71.3$12.8$58.5$9.57$7.23$2.34
2015Detailed filing. Detailed filing data is available for this year.$69.7$13.3$56.5$9.51$6.95$2.56
2014Summary only. Only limited summary data is available for this year.$67.5$13.8$53.7$9.77$6.87$2.90
2013Summary only. Only limited summary data is available for this year.$66.1$15.3$50.8$8.95$6.32$2.62
2012Summary only. Only limited summary data is available for this year.$62.7$13.4$49.3$8.65$5.97$2.68
2011Summary only. Only limited summary data is available for this year.$59.0$11.6$47.4$9.01$5.71$3.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$58,760,852
Mission and Program Overview

Mission

Provision of electric power to rural customers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$82,424,659$87,514,195▲ $5,089,536
Land, Buildings, and Equipment, Net$76,325,581$77,932,869▲ $1,607,288
Prepaid Expenses and Deferred Charges$6,425,897$7,185,670▲ $759,773
Accounts Receivable$6,316,759$6,554,314▲ $237,555
Savings and Temporary Cash Investments$5,156,407$5,499,156▲ $342,749
Cash and Non-Interest-Bearing Accounts$437,359$3,501,209▲ $3,063,850
Inventories for Sale or Use$2,232,395$2,028,658▼ $203,737
Cap Stk Tr Prin Current Funds$951,120$959,204▲ $8,084
Other Notes and Loans Receivable, Net$2,349--
Total Assets$96,896,747$102,701,876▲ $5,805,129
Liabilities
Accounts Payable and Accrued Expenses$8,466,082$8,916,895▲ $450,813
Other Liabilities$4,475,867$4,706,603▲ $230,736
Deferred Revenue$579,019$604,979▲ $25,960
Total Liabilities$13,520,968$14,228,477▲ $707,509
Net Assets / Fund Balance
Total Net Assets Fund Balance$83,375,779$88,473,399▲ $5,097,620
Total Liabilities and Net Assets / Fund Balance$96,896,747$102,701,876▲ $5,805,129

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$77,853,646$47,298,883$125,152,529
Buildings$24,479$79,348-
Land$54,744--
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frankie MoormanGeneral MgrFT$193,636$89,671$283,307
Jeanna SortoSecretary/acFT$168,664$63,708$232,372
Jeanna SortoSecretary/accountant-$168,664$63,708$232,372
James ElzieGeneral Fore-$111,207$60,562$171,769
James ElzieGeneral Foreman-$111,207$60,562$171,769
Benjamin HoganBruce Distri-$111,014$36,048$147,062
Robert B MitchellAssistant Fo-$103,937$31,581$135,518
Walker C WestmorelandE Journeyman-$100,243$15,015$115,258
Robert TedfordDirector-$14,925-$14,925
Dean BrummettDirector-$14,908-$14,908
Bobby DukeDirector-$14,472-$14,472
Randy HeardVice Preside-$14,438-$14,438
Thomas E Johnson JrDirector-$14,438-$14,438
Jeff WashingtonDirector-$14,420-$14,420
Jim Riddle JrDirector-$14,420-$14,420
Terry ChunnPresident-$14,368-$14,368
David HighDirector-$14,316-$14,316

Highest Paid Contractors

ContractorServicesLocationCompensation
Helena Agri-enterprises LLCChem SprayingP O BOX 846350, Dallas, TX 75284$111,738
Josh Bennett Dba B & B ContractorsConcrete- BruceP O BOX 1219, Bruce, MS 38915$108,963
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$193,722
Other Revenue
$15,218,995
Change in Net Assets
$5,847,593

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,412,717
Total Revenue per Audited Statements
$15,412,717
Total Revenue per Form 990
$15,412,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,816,160
Salaries, Compensation, and Employee Benefits$3,748,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$3,772,636
Other Salaries and Wages---$1,594,512
Pension Plan Contributions---$1,253,778
Current Officers, Directors, Trustees, and Key Employees---$545,633
Insurance---$364,615
Payroll Taxes---$355,041
All Other Expenses---$280,615
Other Expenses---$146,175
Interest---$5,432
Total Functional Expenses$0$0$0$9,565,124

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,565,124
Total Expenses per Audited Statements$9,565,124
Total Expenses per Form 990$9,565,124
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$3,517,129
Post Retirement Benefits$1,189,474
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“ORGANIZATION HAS MEMBERS”

Form 990, Page 6, Part VI, Line 7A

“Members are empowered to elect members to the governing board.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Pontotoc Electric Power Association
EIN
64-0224230
Phone
6624893211
Address
P O BOX 718, PONTOTOC, MS 38863

Signing Officer

Name
Jeanna Sorto
Title
Secretary/accountant
Phone
6624893211
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frankie Moorman
Formed
1935
Legal Domicile
Ms
Voting Board Members
9
Independent Board Members
9
Employees
98

Preparer

Firm
John M Lauderdale CPA Pa
Address
PO BOX 178, PONTOTOC, MS 38863-0178
Preparer
John M Lauderdale CPA
Phone
6624897561
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Increase in accumulated other comp income 0 increase in memberships 8,084 rounding 0 decrease in accumulated other comp income -758,057 total -749,973”

Raw XML AppendixShowing 400 of 416 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/Form990PartVIISectionAGrp/TitleTxt2GENERAL FORE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BRUCE DISTRI
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSISTANT FO
IRS990/Form990PartVIISectionAGrp/TitleTxt5E JOURNEYMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/OtherExpensesGrp/TotalAmt1307748
IRS990/OtherExpensesGrp/TotalAmt2236965
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JEANNA SORTO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2JAMES ELZIE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/ACCOUNTANT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2GENERAL FOREMAN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE EMPOWERED TO ELECT MEMBERS TO THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INCREASE IN ACCUMULATED OTHER COMP INCOME 0 INCREASE IN MEMBERSHIPS 8,084 ROUNDING 0 DECREASE IN ACCUMULATED OTHER COMP INCOME -758,057 TOTAL -749,973
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IRS990/USAddress/ZIPCd038863
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JEANNA SORTO
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ReturnHeader/BusinessOfficerGrp/PhoneNum06624893211
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PONTOTOC ELECTRIC POWER ASSOCIATION
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ReturnHeader/Filer/PhoneNum06624893211
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS

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