Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2013 • EIN 64-0926385
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Assets
Down$10,598,364
Down $1,501,499 (-12%) from 2012
Net Assets
Up$8,829,550
Up $878,098 (+11%) from 2012
Liabilities
Down$1,768,814
Down $2,379,597 (-57%) from 2012
Revenue
$20,802,112
No earlier filing loaded for comparison.
Expenses
Down$19,681,501
Down $1,953,434 (-9.0%) from 2012
Net Income
$1,120,611
No earlier filing loaded for comparison.
Voluntary employee beneficiary association under irs code section 501 (c) (9).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $9,381,808 | $10,171,352 | ▲ $789,544 |
| Cap Stk Tr Prin Current Funds | $7,951,452 | $8,829,550 | ▲ $878,098 |
| Savings and Temporary Cash Investments | $2,575,690 | $372,803 | ▼ $2,202,887 |
| Accounts Receivable | $142,365 | $54,209 | ▼ $88,156 |
| Total Assets | $12,099,863 | $10,598,364 | ▼ $1,501,499 |
| Liabilities | |||
| Other Liabilities | $4,064,045 | $1,700,832 | ▼ $2,363,213 |
| Accounts Payable and Accrued Expenses | $84,366 | $67,982 | ▼ $16,384 |
| Total Liabilities | $4,148,411 | $1,768,814 | ▼ $2,379,597 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $7,951,452 | $8,829,550 | ▲ $878,098 |
| Total Liabilities and Net Assets / Fund Balance | $12,099,863 | $10,598,364 | ▼ $1,501,499 |
| Name | Title |
|---|---|
| Barry Rowland | Trustee |
| Bill Long | Trustee |
| Brad Robinson | Trustee |
| Charles H Shelton-deceased | Trustee |
| Chuck Howell | Trustee |
| Darrell Smith | Trustee |
| James Nanney | Trustee |
| John Mosley | Trustee |
| Keith Hurt | Trustee |
| Kevin Doddridge | Trustee |
| Norma Kilgore | Trustee |
| Percy Mccaa | Trustee |
| Randy Smith | Trustee |
| Randy Wallace | Trustee |
| Robert Collier | Trustee |
| Robert Grisham | Trustee |
| Robert Occhi | Trustee |
| Ronny Rowland | Trustee |
| Ronnie Robertson | Trustee-chai |
| Michael Callahan | Trustee/sec- |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,768,555 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $17,912,946 |
| Fees for Services Other | - | - | - | $1,247,290 |
| Other Expenses | - | - | - | $60,459 |
| Depreciation Depletion | - | - | - | $58,507 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $21,575 |
| Fees for Services Accounting | - | - | - | $19,122 |
| Insurance | - | - | - | $3,498 |
| Office Expenses | - | - | - | $2,500 |
| Fees for Services Legal | - | - | - | $1,620 |
| Total Functional Expenses | $0 | $0 | $0 | $19,681,501 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $21,986,207 |
| Total Expenses per Form 990 | $19,681,501 |
| Expenses per Audited Statements | $19,622,994 |
| Expenses Not Reported on Form 990 | $2,363,213 |
| Expenses Not Reported on Financial Statements | $58,507 |
| Other Expense Adjustments | $58,507 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Benefit Obligations | $1,700,832 |
“YES”
“The 990 was reviewed by the plan management and the preparing cpa prior to filing.”
“All members of the board of directors of the entity are also members of the board of directors of the electric power associations of ms, a 501 c 6 organization and member of the entity. An annual conflict of interest disclosure form is circulated by the board of directors of the electric power associations of mississippi and serves as the conflict of interest disclosure of this board.”
“The organization does not make its governing documents,conflict of interest policy or financial statements available to the general public.”
“The organization is amending its 990 to include the names of contributing employers on schedule r. The organization was not aware this information was required to reported when the original 990 was filed. Also, certain supplemental information on schedule d was clarified.”
“Bond amortization -58,507 decrease in benefit obligation -2,363,213 bond amortization 58,507”
“Decrease in benefit obligations 2,363,213 increase in benefit obligations 0”
“The trust established to hold the plan's assets is qualified pursuant to section 501(c)(9) of the internal revenue code, and accordingly, the trust's net investment income is exempt from income taxes. The plan sponsor has obtained a favorable tax determination letter from the internal revenue service granting the exemption commencing august 16, 2005. The trust has been amended since receiving the determination letter. However, the plan administrator and the plan's tax counsel believe that the trust is currently designed and being operated in compliance with the applicable requirements of the internal revenue code. Since 2001, the trust has set aside 1,846,016 to pay for medical benefits. These amounts are maintained in the plan's investment portfolio. Tax years that remain subject to examination by the internal revenue service are 2013, 2012, and 2011.”
“BOND AMORTIZATION 58,507”
“Decrease in benefit obligation 2,363,213”
“BOND AMORTIZATION 58,507”
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 | 84366 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 67982 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 142365 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 54209 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501 (C) (9). |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 17912946 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN DAVIS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6016058600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 3300 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | RIDGELAND |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 39158 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 7951452 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 8829550 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 17912946 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 261512 |
| IRS990/CYOtherExpensesAmt | 0 | 1768555 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 20540600 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1120611 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 19681501 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 20802112 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 58507 |
| IRS990/Desc | 0 | PROVIDES MEDICAL, DENTAL, AND VISION BENEFITS TO MEMBERS OF PARTICIPATING EMPLOYERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19122 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1620 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1247290 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 21575 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 14 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 15 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 16 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 17 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 18 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 19 | 34.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 6.00 |
| 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/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 19 | 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/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JAMES NANNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH HURT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT OCCHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RONNIE ROBERTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RANDY SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BARRY ROWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NORMA KILGORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEVIN DODDRIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBERT COLLIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RANDY WALLACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHUCK HOWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RONNY ROWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | PERCY MCCAA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | BRAD ROBINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | ROBERT GRISHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | BILL LONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JOHN MOSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | CHARLES H SHELTON-DECEASED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | DARRELL SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | MICHAEL CALLAHAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| 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/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE-CHAI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | TRUSTEE/SEC- |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4556 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 20 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 2761123 |
| IRS990/GrossReceiptsAmt | 0 | 23558679 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 20 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3498 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 256956 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 256956 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 9381808 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 10171352 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 2756567 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION UNDER IRS CODE SECTION 501 (C) (9). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7951452 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8829550 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4556 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4556 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -242513 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2500 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | REINSURANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | MS RISK POOL ASSESSMENT |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 353984 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 60459 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4064045 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1700832 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL CALLAHAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20540600 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 20540600 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 19542380 |
| IRS990/PYInvestmentIncomeAmt | 0 | 270415 |
| IRS990/PYOtherExpensesAmt | 0 | 2092555 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 22351556 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 987036 |
| IRS990/PYTotalExpensesAmt | 0 | 21634935 |
| IRS990/PYTotalRevenueAmt | 0 | 22621971 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1120611 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2575690 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 372803 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2363213 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 58507 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 19622994 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -242513 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2363213 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 58507 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1700832 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | BENEFIT OBLIGATIONS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 58507 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -242513 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 58507 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 20743605 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST ESTABLISHED TO HOLD THE PLAN'S ASSETS IS QUALIFIED PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE PLAN SPONSOR HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE GRANTING THE EXEMPTION COMMENCING AUGUST 16, 2005. THE TRUST HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE PLAN ADMINISTRATOR AND THE PLAN'S TAX COUNSEL BELIEVE THAT THE TRUST IS CURRENTLY DESIGNED AND BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE INTERNAL REVENUE CODE. SINCE 2001, THE TRUST HAS SET ASIDE 1,846,016 TO PAY FOR MEDICAL BENEFITS. THESE AMOUNTS ARE MAINTAINED IN THE PLAN'S INVESTMENT PORTFOLIO. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE 2013, 2012, AND 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BOND AMORTIZATION 58,507 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DECREASE IN BENEFIT OBLIGATION 2,363,213 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | BOND AMORTIZATION 58,507 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 19681501 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1700832 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 20802112 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 20501092 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 21986207 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS AMENDING ITS 990 TO INCLUDE THE NAMES OF CONTRIBUTING EMPLOYERS ON SCHEDULE R. THE ORGANIZATION WAS NOT AWARE THIS INFORMATION WAS REQUIRED TO REPORTED WHEN THE ORIGINAL 990 WAS FILED. ALSO, CERTAIN SUPPLEMENTAL INFORMATION ON SCHEDULE D WAS CLARIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 WAS REVIEWED BY THE PLAN MANAGEMENT AND THE PREPARING CPA PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ENTITY ARE ALSO MEMBERS OF THE BOARD OF DIRECTORS OF THE ELECTRIC POWER ASSOCIATIONS OF MS, A 501 C 6 ORGANIZATION AND MEMBER OF THE ENTITY. AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM IS CIRCULATED BY THE BOARD OF DIRECTORS OF THE ELECTRIC POWER ASSOCIATIONS OF MISSISSIPPI AND SERVES AS THE CONFLICT OF INTEREST DISCLOSURE OF THIS BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS,CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOND AMORTIZATION -58,507 DECREASE IN BENEFIT OBLIGATION -2,363,213 BOND AMORTIZATION 58,507 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DECREASE IN BENEFIT OBLIGATIONS 2,363,213 INCREASE IN BENEFIT OBLIGATIONS 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM B |
| 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 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 4 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 5 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 6 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 7 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 8 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 9 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 10 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 11 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 12 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 13 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 14 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 15 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 16 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 17 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 18 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 19 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 2 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 3 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 4 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 5 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 6 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 7 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 8 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 9 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 10 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 11 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 12 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 13 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 14 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 15 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 16 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 17 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 18 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 19 | N/A |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.