N W ELECTRIC POWER COOPERATIVE INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- N W ELECTRIC POWER COOPERATIVE INC (EIN 44-0542209)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-29
- IRS object ID
- 202103029349301500
- Schema version
- 2020v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-10-29T09:23:03-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821349697 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dennis G Koch & Associates LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1007 | AddressLine1Txt |
| City | Quincy | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 623061007 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 440542209 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NW Electric Power Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NWEL | BusinessNameControlTxt |
| Phone | 8166322121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 565 | AddressLine1Txt |
| City | Cameron | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 644290565 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Kent Brown | PersonNm |
| Person Title | CFO & 2nd Asst Secretary | PersonTitleTxt |
| Phone | 8166322121 | PhoneNum |
| Signature | 2021-10-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Kent | PersonFirstNm |
| Person Last | Brown | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Dennis G Koch | PreparerPersonNm |
| PTIN | P01210686 | PTIN |
| Phone | 2172248484 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kent Brown | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 West Grand Ave | AddressLine1Txt |
| City | Cameron | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64429 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $108,378,080 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.nwepc.com | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | Cooperative | OtherOrganizationDsc |
| Formation | 1949 | FormationYr |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Activity Or Mission | N W Electric Power Cooperative was formed by its member cooperatives to provide electric energy as described in IRC Section 501(c)(12)(b) | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 73 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $61,387 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $110,627,960 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $107,865,095 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,733,259 | PYInvestmentIncomeAmt |
| CY Investment Income | $512,985 | CYInvestmentIncomeAmt |
| PY Other Revenue | $56,603 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $112,417,822 | PYTotalRevenueAmt |
| CY Total Revenue | $108,378,080 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,483,009 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $3,588,064 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,530,999 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $9,839,171 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $95,729,288 | PYOtherExpensesAmt |
| CY Other Expenses | $88,580,772 | CYOtherExpensesAmt |
| PY Total Expenses | $108,743,296 | PYTotalExpensesAmt |
| CY Total Expenses | $102,008,007 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,674,526 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $6,370,073 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $244,005,640 | TotalAssetsBOYAmt |
| Total Assets EOY | $257,501,649 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $152,901,963 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $164,540,294 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $91,103,677 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $92,961,355 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Provide electric energy to member distribution cooperatives in northwest Missouri | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $102,008,007 | ExpenseAmt |
| Revenue | $108,378,080 | RevenueAmt |
| Desc | Rural electric cooperative operated as a transmission source of electric power for its member electric cooperatives | Desc |
| Total Program Service Expenses | $102,008,007 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 73 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Members And Shr Gross Income | $101,203,266 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $4,406,380 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Elizabeth Richards | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8166322121 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 565 | AddressLine1Txt |
| City | Cameron | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64429 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|
| David McDowell | |||||||||
| CEO, General Manager | 45.00 | Yes (X) | $421,728 | $0 | $292,164 | ||||
| Kent Brown | |||||||||
| CFO, 2nd Asst Secretary | 50.00 | Yes (X) | $303,358 | $0 | $173,251 | ||||
| John Stickley | |||||||||
| Director of Engineering & | 55.00 | $274,370 | $0 | $140,316 | Yes (X) | ||||
| Byron Roach | |||||||||
| Director PR & Special Proj | 45.00 | $249,215 | $0 | $155,150 | Yes (X) | ||||
| Ashley Leazenby | |||||||||
| Director of HR & Informati | 40.00 | $219,811 | $0 | $109,563 | Yes (X) | ||||
| Lance Williams | |||||||||
| Operations Engineer | 45.00 | $164,433 | $0 | $95,844 | Yes (X) | ||||
| Brannon Bischoff | |||||||||
| Staff Engineer, PE | 40.00 | $164,302 | $0 | $56,711 | Yes (X) | ||||
| Mark Ramsey | |||||||||
| Substation Superintenden | 56.00 | $164,192 | $0 | $146,744 | Yes (X) | ||||
| Mike Shuler | |||||||||
| Transmission Superintenden | 45.00 | $160,151 | $0 | $94,579 | Yes (X) | ||||
| Jennifer Hill | |||||||||
| Former Mgr of Accounting | 45.00 | $103,255 | $0 | $13,713 | Yes (X) | ||||
| Duane Klute | |||||||||
| Vice President | 25.00 | Yes (X) | $19,800 | $0 | $0 | Yes (X) | |||
| Mike Gray | |||||||||
| Secretary | 21.00 | Yes (X) | $14,400 | $0 | $0 | Yes (X) | |||
| Raymond Kern | |||||||||
| Treasurer | 14.00 | Yes (X) | $13,200 | $0 | $0 | Yes (X) | |||
| Dave Deihl | |||||||||
| President | 15.00 | Yes (X) | $12,600 | $0 | $0 | Yes (X) | |||
| James Bagley | |||||||||
| Director | 18.00 | $12,600 | $0 | $0 | Yes (X) | ||||
| John Kilgore | |||||||||
| Director | 5.00 | $12,600 | $0 | $0 | Yes (X) | ||||
| Scott Wilson | |||||||||
| Director | 11.00 | $12,000 | $0 | $0 | Yes (X) | ||||
| Loren Haines | |||||||||
| Assistant Secretary | 9.00 | Yes (X) | $11,400 | $0 | $0 | Yes (X) | |||
| Richard Moore | |||||||||
| Director | 35.00 | $10,800 | $0 | $0 | Yes (X) | ||||
| Melvin Scott | |||||||||
| Director | 4.00 | $10,800 | $0 | $0 | Yes (X) | ||||
| Larry Leachman | |||||||||
| Director | 6.00 | $10,200 | $0 | $0 | Yes (X) | ||||
| Max Swisegood | |||||||||
| Director | 10.00 | $8,400 | $0 | $0 | Yes (X) | ||||
| Kevin DeChant | |||||||||
| Director | 16.00 | $0 | $0 | $0 | Yes (X) | ||||
| Rod Cotton | |||||||||
| Director | 10.00 | $0 | $0 | $0 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,373,615 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,278,035 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 36 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (1) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Capital Electric Line Builders | |||||
| 4400 NW Mattox Rd | Riverside | MO | 64150 | Line & Substation Const | $7,321,465 |
| Hutton Contracting Co Inc | |||||
| 1600 Clifty Highway | Hindsville | AR | 72738 | Line & Substation Const | $2,037,218 |
| Allgeier Martin & Assoc Inc | |||||
| PO Box 2627 | Joplin | MO | 64803 | Engineering | $1,832,963 |
| Davis H Elliot Co Inc | |||||
| 673 Blue Sky Parkway | Lexington | KY | 40509 | Line & Substation Const | $691,445 |
| Re-Con Company Inc | |||||
| 12 NE 52nd St | Oklahoma City | OK | 73105 | Line Construct & Maint | $504,989 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 10 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Wholesale Electric Energy | 221000 | $100,856,801 | $100,856,801 |
| Capital Credits | 221000 | $5,019,024 | $5,019,024 |
| Wheeling Revenues | 221000 | $1,734,699 | $1,734,699 |
| Other Revenue | 221000 | $254,571 | $254,571 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $107,865,095 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $512,985 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $512,985 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $108,378,080 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $108,378,080 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,588,064 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920,981 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,974,530 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,943,660 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,865,654 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,316,473 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| State & Federal Tax | $14,541 |
| Power supply | $72,185,682 |
| Taxes | $1,593,889 |
| Transmission | $1,314,435 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,290,098 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,008,007 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,519,854 | BOYAmt |
| EOY | $10,727,180 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,571,299 | BOYAmt |
| EOY | $11,311,535 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,019,771 | BOYAmt |
| EOY | $4,216,976 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $621,246 | BOYAmt |
| EOY | $857,808 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $250,501,398 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $101,229,622 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,031,714 | BOYAmt |
| EOY | $149,271,776 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,805,272 | BOYAmt |
| EOY | $77,898,869 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,436,484 | BOYAmt |
| EOY | $3,217,505 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,005,640 | BOYAmt |
| EOY | $257,501,649 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,101,386 | BOYAmt |
| EOY | $17,332,058 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,500,000 | BOYAmt |
| EOY | $7,839,476 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,053,150 | BOYAmt |
| EOY | $120,824,279 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,247,427 | BOYAmt |
| EOY | $18,544,481 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,901,963 | BOYAmt |
| EOY | $164,540,294 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $800 | BOYAmt |
| EOY | $800 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,102,877 | BOYAmt |
| EOY | $92,960,555 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,103,677 | BOYAmt |
| EOY | $92,961,355 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,005,640 | BOYAmt |
| EOY | $257,501,649 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $6,370,073 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$4,512,395 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $5,000 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $5,000 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $5,000 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (1) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMEC PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2722 E McCarty St | AddressLine1Txt |
| City | Jefferson City | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 65101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Paid Internal Funds | $5,000 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I-A, Line 1: | FormAndLineReferenceDesc |
| Explanation | Contribution to Association of Missouri Electric Cooperatives PAC | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,833,676 | OtherCostOrOtherBasisAmt |
| Book Value | $13,833,676 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,705,043 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,522,208 | DepreciationAmt |
| Book Value | $4,182,835 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $230,962,679 | OtherCostOrOtherBasisAmt |
| Depreciation | $99,707,414 | DepreciationAmt |
| Book Value | $131,255,265 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $149,271,776 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Inv in Assoc Organizations | $75,907,411 | C |
| Special Funds | $1,991,458 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $77,898,869 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| Other deferred credits | $1,245,065 |
| Deferred compensation | $250,617 |
| Accrued postretirement costs | $6,755,952 |
| AECI Deferred Primary Credits | $2,094,936 |
| Customer Deposits | $8,197,911 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $18,544,481 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $104,038,601 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $104,038,601 | RevenueSubtotalAmt |
| Other Revenues Not Included | $4,339,479 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $4,339,479 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $108,378,080 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $98,419,943 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $98,419,943 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,588,064 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,588,064 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $102,008,007 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The cooperative evaluates the components of the annual test for maintenance of its tax-exempt status under section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the cooperative takes with regard to a particular item of income would meet the definition of an uncertain tax position under Financial Accounting Interpretation No. 48, Accounting for Uncertainty in Income Taxes. |
| Part XI, Line 4b - Other Adjustments: | Deferred Revenue 4,339,479. |
| Part XII, Line 4b - Other Adjustments: | Retirement of Patronage Capital to Members 3,588,064. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| David McDowell | ||||||||||||||
| CEO, General Manager | $421,728 | $0 | $0 | $0 | $0 | $0 | $283,969 | $0 | $8,195 | $0 | $713,892 | $0 | $0 | $0 |
| Kent Brown | ||||||||||||||
| CFO, 2nd Asst Secretary | $303,358 | $0 | $0 | $0 | $0 | $0 | $156,874 | $0 | $16,377 | $0 | $476,609 | $0 | $0 | $0 |
| John Stickley | ||||||||||||||
| Director of Engineering & | $274,370 | $0 | $0 | $0 | $0 | $0 | $123,939 | $0 | $16,377 | $0 | $414,686 | $0 | $0 | $0 |
| Byron Roach | ||||||||||||||
| Director PR & Special Proj | $249,215 | $0 | $0 | $0 | $0 | $0 | $138,773 | $0 | $16,377 | $0 | $404,365 | $0 | $0 | $0 |
| Ashley Leazenby | ||||||||||||||
| Director of HR & Informati | $219,811 | $0 | $0 | $0 | $0 | $0 | $93,186 | $0 | $16,377 | $0 | $329,374 | $0 | $0 | $0 |
| Lance Williams | ||||||||||||||
| Operations Engineer | $164,433 | $0 | $0 | $0 | $0 | $0 | $79,467 | $0 | $16,377 | $0 | $260,277 | $0 | $0 | $0 |
| Brannon Bischoff | ||||||||||||||
| Staff Engineer, PE | $164,302 | $0 | $0 | $0 | $0 | $0 | $40,334 | $0 | $16,377 | $0 | $221,013 | $0 | $0 | $0 |
| Mark Ramsey | ||||||||||||||
| Substation Superintenden | $164,192 | $0 | $0 | $0 | $0 | $0 | $130,367 | $0 | $16,377 | $0 | $310,936 | $0 | $0 | $0 |
| Mike Shuler | ||||||||||||||
| Transmission Superintenden | $160,151 | $0 | $0 | $0 | $0 | $0 | $78,202 | $0 | $16,377 | $0 | $254,730 | $0 | $0 | $0 |
| Jennifer Hill | ||||||||||||||
| Former Mgr of Accounting | $103,255 | $0 | $0 | $0 | $0 | $0 | $4,160 | $0 | $9,553 | $0 | $116,968 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | The organization is located in a rural area where commercial air travel is not readily available. Written policy allows the use of chartered travel in cases where the use of commercial flights are not feasible. The plane was sold on 9/21/2020. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | Each electric distribution cooperative and the wholesale power supplier are members of the Cooperative |
| Form 990, Part VI, Section A, line 7a | Each member electric distribution cooperative elect their own representatives (2) to the board. |
| Form 990, Part VI, Section B, line 11b | The Federal Form 990 is presented to and discussed by the audit committee of the Board of Directors and formally approved in conjunction with it's filing with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | The Cooperative's compliance officer is responsible for moinitoring compliance with it's conflict of interest policy |
| Form 990, Part VI, Section B, line 15 | The process for determining the General Manager's compensation by the NW Board of Directors included a review of the Manager's performance, comparisons of other manager salaries in the state of Missouri and in the Midwest and an in depth deliberation before the ultimate decision was made setting the Manager's compensation. |
| Form 990, Part VI, Section C, line 19 | Governing documents, conflict of interest policies and financial statements are available for public inspection by contacting General Manager David McDowell at the Cooperative |
| Form 990, Part IX, Line 4 | Benefits paid to or on behalf of members consists of margins allocated to member cooperatives |
| Form 990, Part XI, line 9: | Other comprehensive income -172,916. Deferred Revenue -4,339,479. |
| Part XI, Line 2c | The audit committee of the Board of Directors, or the full Board of Directors (at their request) meets with the independent auditor and discusses the results of the audit of the financial statements. There is no change from past practice. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NW Service Company LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 W Grand Ave | AddressLine1Txt |
| City | Cameron | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64429 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455546946 | EIN |
| Primary Activities | Electric Service Company | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Total Income | $149,697 | TotalIncomeAmt |
| End Of Year Assets | $601,507 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NW Electric Power Cooperative | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NW Development Corporation | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 W Grand Ave | AddressLine1Txt |
| City | Cameron | CityNm |
| State Abbreviation | MO | StateAbbreviationCd |
| ZIP | 64429 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431743337 | EIN |
| Primary Activities | Economic Development Loans | PrimaryActivitiesTxt |
| Legal Domicile State | MO | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Not a private founda | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| NW Development | ||
| O | ||
| NW Development NW Service Co LLC | ||
| N | ||
| NW Development | ||
| Q | $500 | Cost |
| NW Service Company LLC | ||
| J | $33,531 | Cost |
| NW Service Company LLC | ||
| K | $21,539 | Cost |
| NW Service Company LLC | ||
| O | $37,449 | Cost |
| NW Service Company LLC | ||
| Q | $0 | Cost |
Comments