Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
EIN 73-0999766 • 501(c)6 • Tulsa, OK
Profile
An association of consumer and member-owners receive a preference in the purchase of federal power from the southwestern power administration.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$162,445,742
Up $16,006,446 (+11%) from 2023
Liabilities
Up$162,322,347
Up $16,144,667 (+11%) from 2023
Net Assets
Down$123,395
Down $138,221 (-53%) from 2023
Revenue
Up$795,033
Up $168,050 (+27%) from 2023
Expenses
Up$928,750
Up $68,622 (+8.0%) from 2023
Net Income
Up-$133,717
Up $99,428 (+43%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
An association of consumer and member-owners receive a preference in the purchase of federal power from the southwestern power administration.
An association of consumer and member-owners receive a preference in the purchase of federal power from the southwestern power administration
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $145,776 | $61,049 | ▼ $84,727 |
| Savings and Temporary Cash Investments | $43,220 | $47,195 | ▲ $3,975 |
| Cash and Non-Interest-Bearing Accounts | $72,620 | $15,151 | ▼ $57,469 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $146,439,296 | $162,445,742 | ▲ $16,006,446 |
| Other Assets Total | $146,177,680 | $162,322,347 | ▲ $16,144,667 |
| Liabilities | |||
| Escrow Account Liability | $146,177,680 | $162,322,347 | ▲ $16,144,667 |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $146,177,680 | $162,322,347 | ▲ $16,144,667 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $261,616 | $123,395 | ▼ $138,221 |
| Total Net Assets Fund Balance | $261,616 | $123,395 | ▼ $138,221 |
| Total Liabilities and Net Assets / Fund Balance | $146,439,296 | $162,445,742 | ▲ $16,006,446 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $14,098 | $14,098 |
| Equipment | $0 | $6,311 | $6,311 |
| Other Assets Org | $162,322,347 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nicki Fuller | Executive Director | FT | $232,295 | $87,516 | $319,811 |
| Alice Wiltse | Director of Operations | FT | $68,608 | $28,418 | $97,026 |
| Name | Title |
|---|---|
| Brian Ackerman | President |
| Andrew Lachowsky | Director |
| Bill Bach | Director |
| Bruce Mintz | Director |
| Darrell Calhoun | Director |
| Jake Rice | Director |
| James Striedel | Director |
| Jeff Little | Director |
| Leslie Falks | Director |
| Marcus Renfrow | Director |
| Ryan Tutor | Director |
| Mark Barbee | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $487,383 |
| Salaries, Compensation, and Employee Benefits | $441,367 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $416,837 |
| Fees for Services Other | - | - | - | $171,125 |
| Fees for Services Lobbying | - | - | - | $85,594 |
| Travel | - | - | - | $53,814 |
| Conferences and Meetings | - | - | - | $53,765 |
| Occupancy | - | - | - | $43,089 |
| Fees for Services Accounting | - | - | - | $30,688 |
| Payroll Taxes | - | - | - | $19,364 |
| Fees for Services Legal | - | - | - | $17,000 |
| Office Expenses | - | - | - | $12,095 |
| Insurance | - | - | - | $8,863 |
| Information Technology | - | - | - | $3,988 |
| Other Employee Benefits | - | - | - | $3,422 |
| Pension Plan Contributions | - | - | - | $1,744 |
| Other Expenses | - | - | - | $1,405 |
| Advertising | - | - | - | $928 |
| Total Functional Expenses | $0 | $0 | $0 | $928,750 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $928,750 |
| Total Expenses per Audited Statements | $928,750 |
| Total Expenses per Form 990 | $928,750 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“Any electric cooperative, public power system, state power generating agency or authority, reclamation district which generates electricity, or association thereof, located or doing business within the states of missouri, oklahoma, texas, arkansas, louisiana, or kansas shall be eligible to apply for membership subject to board approval. All members in good standing may vote.”
“Any member in good standing may vote to elect board positions as they become open during the annual meeting.”
“The organization uses an outside accounting firm to prepare form 990. Management reviews the 990 and provides it to the board and the executive committee before filing with the irs.”
“Each year the executive committee reviews the actions and accomplishments of the executive director. They determine the salary of the executive director based on this extensive review. The board approves the salary in executive session when reviewing the annual budget.”
“The executive director reviews the director of operations' compensation annually, which is documented in personnel files. The board approves salary increases when reviewing the annual budget.”
“Governing documents and financial statements are available upon request.”
“MOA ENGINEERING CONSULTANT - Total Expense: 162555, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; CORPS CONSULTANT - Total Expense: 8570, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;”
“The return has been prepared using a modified cash basis of accounting. Modifications to the cash basis of accounting include recording property and equipment and related provisions for depreciation, certificates of deposit and investments and related unrealized gains and losses on marketable equity securities, and funds held for others.”
“The association is a nonprofit organization, exempt from income taxes under section 501(c)(6) of the internal revenue code. Therefore, the accompanying financial statements contain no provision or liability for income taxes. The entity is liable for taxes to the extent of any unrelated business income as defined by internal revenue service (irs) regulations. Management has determined that the association has not engaged in any unrelated business income as defined by irs regulations and thus it is not subject to unrelated business income tax. Management believes that the association has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The association would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.”
“The association took ownership of a trust to hold funds on behalf of association members and to periodically disburse such funds to the corps of engineers in accordance with agreements among members, the association, southwestern power administration, and the corps of engineers for the purpose of participating in funding of certain corps of engineers maintenance projects. The trust is administered by centennial bank as trustee. While the association is owner of the related trust bank account and stated grantor and beneficiary of the trust, the association only serves as an agent and funds are held for the benefit of members and the corps of engineers. In accordance with fasb accounting standards codification 958-325, the association recognizes the funds held in the trust as both an asset and a liability on its financial statements.”
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 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | AN ASSOCIATION OF CONSUMER AND MEMBER-OWNERS RECEIVE A PREFERENCE IN THE PURCHASE OF FEDERAL POWER FROM THE SOUTHWESTERN POWER ADMINISTRATION |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 928 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | false |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | NICKI FULLER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9186227800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15 W 6TH ST STE 1310 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | TULSA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OK |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 74119 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 72620 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 15151 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 416837 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 53765 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | true |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 16771 |
| IRS990/CYOtherExpensesAmt | 0 | 487383 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 778262 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -133717 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 441367 |
| IRS990/CYTotalExpensesAmt | 0 | 928750 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 795033 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | FACILITATED CONTINUED REVISIONS AND WORK PERFORMED IN AN EXISTING MEMORANDUM OF AGREEMENT THAT ALLOWS THE CONTINUATION OF CUSTOMER FUNDING OF US ARMY CORP PROJECTS, OPERATIONS, AND MAINTENANCE (O&M) REPAIRS AT SOUTHWESTERN'S HYDROPOWER PROJECTS. ADVOCATED FOR THE PROTECTION OF FEDERAL HYDROPOWER CUSTOMERS AGAINST ANY LIABILITIES FROM UNUSED FEDERAL AUTHORIZATIONS FOR THE CONSTRUCTION OF NEW OR UPGRADED TRANSMISSION LINES. PROTECT FEDERAL HYDROPOWER CUSTOMERS FROM ANY NEW LEGISLATION WHICH MIGHT BE ENACTED. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 146177680 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 162322347 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 30688 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 17000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 85594 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 171125 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 11 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 12 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 13 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 60.0 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | 28418 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 87516 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BRIAN ACKERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARK BARBEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANDREW LACHOWSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Bill Bach |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Bruce Mintz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Darrell Calhoun |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAKE RICE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | James Striedel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JEFF LITTLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | LESLIE FALKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Marcus Renfrow |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RYAN TUTOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ALICE WILTSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | NICKI FULLER |
| 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 | 68608 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 232295 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR OF OPERATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1976 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 9229 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 9229 |
| IRS990/GrossReceiptsAmt | 0 | 795033 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3988 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8863 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7542 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7542 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 145776 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 61049 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 20409 |
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| IRS990/MissionDesc | 0 | AN ASSOCIATION OF CONSUMER AND MEMBER-OWNERS RECEIVE A PREFERENCE IN THE PURCHASE OF FEDERAL POWER FROM THE SOUTHWESTERN POWER ADMINISTRATION. |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES & ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ANNUAL MEETINGS |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS A NONPROFIT ORGANIZATION, EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THEREFORE, THE ACCOMPANYING FINANCIAL STATEMENTS CONTAIN NO PROVISION OR LIABILITY FOR INCOME TAXES. THE ENTITY IS LIABLE FOR TAXES TO THE EXTENT OF ANY UNRELATED BUSINESS INCOME AS DEFINED BY INTERNAL REVENUE SERVICE (IRS) REGULATIONS. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NOT ENGAGED IN ANY UNRELATED BUSINESS INCOME AS DEFINED BY IRS REGULATIONS AND THUS IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE ASSOCIATION TOOK OWNERSHIP OF A TRUST TO HOLD FUNDS ON BEHALF OF ASSOCIATION MEMBERS AND TO PERIODICALLY DISBURSE SUCH FUNDS TO THE CORPS OF ENGINEERS IN ACCORDANCE WITH AGREEMENTS AMONG MEMBERS, THE ASSOCIATION, SOUTHWESTERN POWER ADMINISTRATION, AND THE CORPS OF ENGINEERS FOR THE PURPOSE OF PARTICIPATING IN FUNDING OF CERTAIN CORPS OF ENGINEERS MAINTENANCE PROJECTS. THE TRUST IS ADMINISTERED BY CENTENNIAL BANK AS TRUSTEE. WHILE THE ASSOCIATION IS OWNER OF THE RELATED TRUST BANK ACCOUNT AND STATED GRANTOR AND BENEFICIARY OF THE TRUST, THE ASSOCIATION ONLY SERVES AS AN AGENT AND FUNDS ARE HELD FOR THE BENEFIT OF MEMBERS AND THE CORPS OF ENGINEERS. IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION 958-325, THE ASSOCIATION RECOGNIZES THE FUNDS HELD IN THE TRUST AS BOTH AN ASSET AND A LIABILITY ON ITS FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 LIABILITY FOR UNCERTAIN TAX POSITIONS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part IV, Line 2b Explanation of escrow agreement |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ANY ELECTRIC COOPERATIVE, PUBLIC POWER SYSTEM, STATE POWER GENERATING AGENCY OR AUTHORITY, RECLAMATION DISTRICT WHICH GENERATES ELECTRICITY, OR ASSOCIATION THEREOF, LOCATED OR DOING BUSINESS WITHIN THE STATES OF MISSOURI, OKLAHOMA, TEXAS, ARKANSAS, LOUISIANA, OR KANSAS SHALL BE ELIGIBLE TO APPLY FOR MEMBERSHIP SUBJECT TO BOARD APPROVAL. ALL MEMBERS IN GOOD STANDING MAY VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANY MEMBER IN GOOD STANDING MAY VOTE TO ELECT BOARD POSITIONS AS THEY BECOME OPEN DURING THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION USES AN OUTSIDE ACCOUNTING FIRM TO PREPARE FORM 990. MANAGEMENT REVIEWS THE 990 AND PROVIDES IT TO THE BOARD AND THE EXECUTIVE COMMITTEE BEFORE FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR THE EXECUTIVE COMMITTEE REVIEWS THE ACTIONS AND ACCOMPLISHMENTS OF THE EXECUTIVE DIRECTOR. THEY DETERMINE THE SALARY OF THE EXECUTIVE DIRECTOR BASED ON THIS EXTENSIVE REVIEW. THE BOARD APPROVES THE SALARY IN EXECUTIVE SESSION WHEN REVIEWING THE ANNUAL BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTOR REVIEWS THE DIRECTOR OF OPERATIONS' COMPENSATION ANNUALLY, WHICH IS DOCUMENTED IN PERSONNEL FILES. THE BOARD APPROVES SALARY INCREASES WHEN REVIEWING THE ANNUAL BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MOA ENGINEERING CONSULTANT - Total Expense: 162555, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; CORPS CONSULTANT - Total Expense: 8570, Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE RETURN HAS BEEN PREPARED USING A MODIFIED CASH BASIS OF ACCOUNTING. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECORDING PROPERTY AND EQUIPMENT AND RELATED PROVISIONS FOR DEPRECIATION, CERTIFICATES OF DEPOSIT AND INVESTMENTS AND RELATED UNREALIZED GAINS AND LOSSES ON MARKETABLE EQUITY SECURITIES, AND FUNDS HELD FOR OTHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 6 Classes of members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 15a Process to establish compensation of top management official |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 15b Process to establish compensation of other employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part IX, Line 11g Other Fees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XII, Line 1 ACCOUNTING METHOD USED TO PREPARE THE FORM 990: |
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