Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 64-0254438 • 501(c)12 • Ripley, MS
Profile
To distribute public electric power service to residential, commercial, and industrial customers in tippah county, mississippi and parts of the surrounding area.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
84th percentile
Faster revenue growth than 84% of similar nonprofits.
Assets
Up$68,835,212
Up $943,857 (+1.4%) from 2024
Liabilities
Down$38,235,742
Down $1,491,183 (-3.8%) from 2024
Net Assets
Up$30,599,470
Up $2,435,040 (+8.6%) from 2024
Revenue
Up$15,179,280
Up $671,731 (+4.6%) from 2024
Expenses
Down$13,917,758
Down $1,064,803 (-7.1%) from 2024
Net Income
Up$1,261,522
Up $1,736,534 (+366%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
To distribute public electric power service to residential, commercial, and industrial customers in tippah county, mississippi and parts of the surrounding area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $59,462,616 | $58,312,678 | ▼ $1,149,938 |
| Rtn Earn Endowment Incm Other Fnds | $28,164,430 | $30,599,470 | ▲ $2,435,040 |
| Cash and Non-Interest-Bearing Accounts | $3,080,677 | $5,004,369 | ▲ $1,923,692 |
| Accounts Receivable | $4,342,322 | $4,555,166 | ▲ $212,844 |
| Inventories for Sale or Use | $785,960 | $721,592 | ▼ $64,368 |
| Other Notes and Loans Receivable, Net | $168,010 | $229,249 | ▲ $61,239 |
| Prepaid Expenses and Deferred Charges | $51,770 | $12,158 | ▼ $39,612 |
| Total Assets | $67,891,355 | $68,835,212 | ▲ $943,857 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $28,194,456 | $27,496,273 | ▼ $698,183 |
| Other Liabilities | $7,654,778 | $6,636,302 | ▼ $1,018,476 |
| Accounts Payable and Accrued Expenses | $3,877,691 | $4,103,167 | ▲ $225,476 |
| Total Liabilities | $39,726,925 | $38,235,742 | ▼ $1,491,183 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $28,164,430 | $30,599,470 | ▲ $2,435,040 |
| Total Liabilities and Net Assets / Fund Balance | $67,891,355 | $68,835,212 | ▲ $943,857 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $58,312,678 | $40,516,168 | $98,828,846 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Tim Smith | Manager | FT | $168,497 | $168,497 |
| Michael T Braddock | Lineman | FT | $124,059 | $124,059 |
| Steven L Dowdy | Lineman | FT | $122,859 | $122,859 |
| Matthew G Bailey | Lineman | FT | $122,188 | $122,188 |
| Hershel Scott Derrick | Lineman | FT | $120,486 | $120,486 |
| Gregory E Hines | Lineman | FT | $117,118 | $117,118 |
| Kerry Cockrell | CFO | FT | $110,345 | $110,345 |
| Jerry L Watkins | Director | - | $13,200 | $13,200 |
| Greg Smith | Director | - | $12,600 | $12,600 |
| Jimmy Huddleston | Director | - | $12,600 | $12,600 |
| Mark Johnson | Director | - | $12,600 | $12,600 |
| Matt Ormon | Director | - | $12,600 | $12,600 |
| Phillip Camburn | Director | - | $12,600 | $12,600 |
| Ricky Dobbs | Director | - | $12,600 | $12,600 |
| Ricky Martin | Director | - | $12,600 | $12,600 |
| Tommy Benson | Director | - | $12,600 | $12,600 |
| Line Item | Amount |
|---|---|
| Other Expenses | $10,954,791 |
| Salaries, Compensation, and Employee Benefits | $2,962,967 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $4,014,369 | - | - | $4,014,369 |
| Pension Plan Contributions | - | $2,138,252 | - | $2,138,252 |
| Interest | $957,507 | - | - | $957,507 |
| All Other Expenses | $481,168 | $21,224 | - | $502,392 |
| Other Salaries and Wages | $69,520 | $416,091 | - | $485,611 |
| Payroll Taxes | - | $308,014 | - | $308,014 |
| Office Expenses | - | $249,653 | - | $249,653 |
| Other Expenses | $182,323 | $224,240 | - | $224,240 |
| Insurance | - | $207,539 | - | $207,539 |
| Fees for Services Other | - | $65,924 | - | $65,924 |
| Other Employee Benefits | - | $31,090 | - | $31,090 |
| Occupancy | - | $5,988 | - | $5,988 |
| Advertising | $4,082 | - | - | $4,082 |
| Total Functional Expenses | $10,119,376 | $3,798,382 | $0 | $13,917,758 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $13,917,758 |
| Total Expenses per Audited Statements | $13,917,758 |
| Total Expenses per Form 990 | $13,917,758 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Post Retirement Benefits | $6,477,017 |
| Accrued Interest | $158,516 |
| Miscellaneous | $462 |
| Advances From Tva Energy Program | $307 |
“Each person or entity who has an active meter is a member”
“Elections are held annually for board members with expiring terms. The members of the association elect board members by secret ballot.”
“Form 990 is reviewed by a member of management and approved by the board before filing with irs.”
“Documents are available to public upon request.”
“Increase in membership certificates 60,875 posting correction for customer dep/memberships 1,112,643 total 1,173,518”
“Depreciation correction 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3877691 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4103167 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4342322 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4555166 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO DISTRIBUTE PUBLIC ELECTRIC POWER SERVICE TO RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL CUSTOMERS IN TIPPAH COUNTY, MISSISSIPPI AND PARTS OF THE SURROUNDING AREA. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4082 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4082 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21224 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 481168 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 502392 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KERRY COCKRELL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6628378139 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 206 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | RIPLEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38663 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3080677 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5004369 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 29785093 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 95417 |
| IRS990/CYOtherExpensesAmt | 0 | 10954791 |
| IRS990/CYOtherRevenueAmt | 0 | 15083863 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1261522 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2962967 |
| IRS990/CYTotalExpensesAmt | 0 | 13917758 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 15179280 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4014369 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4014369 |
| IRS990/Desc | 0 | THE ASSOCIATION DISTRIBUTED ELECTRIC POWER SERVICE TO 14,284 CUSTOMERS FOR THE FISCAL YEAR. THE CUSTOMERS CONSISTED OF RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL CUSTOMERS IN TIPPAH COUNTY, PARTS OF ALCORN, BENTON, AND UNION COUNTIES IN MISSISSIPPI, AND PARTS OF HARDEMAN COUNTY IN TENNESSEE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 54 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 10119376 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 65924 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 65924 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 49.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 53.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 49.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 47.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIM SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL T BRADDOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVEN L DOWDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MATTHEW G BAILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HERSHEL SCOTT DERRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GREGORY E HINES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KERRY COCKRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JERRY L WATKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TOMMY BENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PHILLIP CAMBURN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | RICKY DOBBS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JIMMY HUDDLESTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MARK JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | RICKY MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MATT ORMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | GREG SMITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 168497 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 124059 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 122859 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 122188 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 120486 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 117118 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 110345 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 13200 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 12600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 12600 |
| 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/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | LINEMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | LINEMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | LINEMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | LINEMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | LINEMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1937 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 44964373 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2300162 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 41955209 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 207539 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 207539 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 957507 |
| IRS990/InterestGrp/TotalAmt | 0 | 957507 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 785960 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 721592 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 95417 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 95417 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 40516168 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 59462616 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 58312678 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 98828846 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 41955209 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO DISTRIBUTE PUBLIC ELECTRIC POWER SERVICE TO RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL CUSTOMERS IN TIPPAH COUNTY, MISSISSIPPI AND PARTS OF THE SURROUNDING AREA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 28194456 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 27496273 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 28164430 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 30599470 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12170116 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 12170116 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 2300162 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2300162 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5988 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5988 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 249653 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 249653 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1173518 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 31090 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 31090 |
| IRS990/OtherExpensesGrp/Desc | 0 | OVERHEAD LINE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | CUSTOMER RECORDS AND COLL |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | GROSS RECEIPTS TAX |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 130367 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 224240 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3585282 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 825125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 182323 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3585282 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 825125 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 312690 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 224240 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7654778 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6636302 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | FORFEITED DISCOUNTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | NET ACTUARIAL GAIN - PENSION |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 385773 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 227812 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 385773 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 227812 |
| IRS990/OtherRevenueTotalAmt | 0 | 613585 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 416091 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 69520 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 485611 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 1090935 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 168010 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 229249 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 308014 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 308014 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2138252 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2138252 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 51770 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 12158 |
| IRS990/PrincipalOfficerNm | 0 | TIM SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 108223 |
| IRS990/PYOtherExpensesAmt | 0 | 10846030 |
| IRS990/PYOtherRevenueAmt | 0 | 14399326 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -475012 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4136531 |
| IRS990/PYTotalExpensesAmt | 0 | 14982561 |
| IRS990/PYTotalRevenueAmt | 0 | 14507549 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1261522 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2300162 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 43046144 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 28164430 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 30599470 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 58312678 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 40516168 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 98828846 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 13917758 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6477017 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 158516 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 462 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 307 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | POST RETIREMENT BENEFITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | MISCELLANEOUS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | ADVANCES FROM TVA ENERGY PROGRAM |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 15179280 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DEPRECIATION CORRECTION 0 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 58312678 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 13917758 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6636302 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 15179280 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 15179280 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 13917758 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 168497 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | TIM SMITH |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 168497 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EACH PERSON OR ENTITY WHO HAS AN ACTIVE METER IS A MEMBER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ELECTIONS ARE HELD ANNUALLY FOR BOARD MEMBERS WITH EXPIRING TERMS. THE MEMBERS OF THE ASSOCIATION ELECT BOARD MEMBERS BY SECRET BALLOT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS REVIEWED BY A MEMBER OF MANAGEMENT AND APPROVED BY THE BOARD BEFORE FILING WITH IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | INCREASE IN MEMBERSHIP CERTIFICATES 60,875 POSTING CORRECTION FOR CUSTOMER DEP/MEMBERSHIPS 1,112,643 TOTAL 1,173,518 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 67891355 |
| IRS990/TotalAssetsEOYAmt | 0 | 68835212 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 67891355 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 68835212 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 54 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 3798382 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 10119376 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 13917758 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39726925 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 38235742 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 39726925 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 38235742 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 28164430 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 30599470 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 10119376 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 999552 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 2300162 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12879118 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 15179280 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 67891355 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 68835212 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 206 |
| IRS990/USAddress/CityNm | 0 | RIPLEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 38663 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIM SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6628378139 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | TIPPAH ELECTRIC POWER ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TIPP |
| ReturnHeader/Filer/EIN | 0 | 640254438 |
| ReturnHeader/Filer/PhoneNum | 0 | 6628378139 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 206 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RIPLEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 38663 |
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