MISSOULA ELECTRIC COOPERATIVE INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- MISSOULA ELECTRIC COOPERATIVE INC (EIN 81-0168065)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-04-23
- IRS object ID
- 201811139349300421
- Schema version
- 2017v2.2
- 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 | 2018-04-23T10:51:38-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810386935 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUMMERS MCNEA & CO PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 80 25TH STREET WEST | AddressLine1Txt |
| City | BILLINGS | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 591024662 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810168065 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MISSOULA ELECTRIC COOPERATIVE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MISS | BusinessNameControlTxt |
| Phone | 4065414433 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 WEST BROADWAY | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 598022099 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS ALSAKER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4065414433 | PhoneNum |
| Signature | 2018-04-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN F VAN STEELAND | PreparerPersonNm |
| PTIN | P00481262 | PTIN |
| Phone | 4066522320 | PhoneNum |
| Preparation | 2018-04-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MARK HAYDEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 WEST BROADWAY | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 598082016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $22,884,916 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MISSOULAELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | MISSOULA ELECTRIC COOPERATIVE, INC., OPERATES AS AN ELECTRICAL UTILITY ON A NON-PROFIT COOPERATIVE BASIS BY PROVIDING ELECTRICAL POWER TO ITS MEMBERS LOCATED IN THE WESTERN PORTION OF MONTANA IN ACCORDANCE WITH IRS SECTION 501 (C) (12) | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 43 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $964,273 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $942,013 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $20,154,894 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,389,913 | CYProgramServiceRevenueAmt |
| PY Investment Income | $180,388 | PYInvestmentIncomeAmt |
| CY Investment Income | $207,695 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,281,640 | PYOtherRevenueAmt |
| CY Other Revenue | $1,287,308 | CYOtherRevenueAmt |
| PY Total Revenue | $21,616,922 | PYTotalRevenueAmt |
| CY Total Revenue | $22,884,916 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $786,161 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $971,445 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,162,136 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,213,099 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $18,657,837 | PYOtherExpensesAmt |
| CY Other Expenses | $20,082,318 | CYOtherExpensesAmt |
| PY Total Expenses | $20,606,134 | PYTotalExpensesAmt |
| CY Total Expenses | $22,266,862 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,010,788 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $618,054 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $62,861,780 | TotalAssetsBOYAmt |
| Total Assets EOY | $64,302,093 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $34,042,471 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,864,730 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,819,309 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $29,437,363 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE ESTABLISHED TO PROVIDE ELECTRICAL POWER AND SERVICES TO ITS MEMBERS LOCATED IN THE WESTERN PORTION OF MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $19,328,038 | ExpenseAmt |
| Desc | COOPERATIVE RESOURCES AND ACTIVITIES ARE RELATED TO PROVIDING TRANSMISSION AND DISTRIBUTION ELECTRCIAL POWER AND SERVICES TO APPROXIMATELY 12,063 MEMBERS AND PATRONS LOCATED IN WESTERN MONTANA. | Desc |
| Total Program Service Expenses | $19,328,038 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 26 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 43 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Members And Shr Gross Income | $23,002,020 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,552,116 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | Yes (1) | 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 | DEBBIE GAFFNEY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4065414433 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 WEST BROADWAY | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 598082016 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RAY CEBULSKI | ||||||
| SECRETARY-TREASURER | 5.57 | Yes (X) | Yes (X) | $24,618 | $0 | $0 |
| TERRY HOKE | ||||||
| DIRECTOR | 3.50 | Yes (X) | $24,073 | $0 | $0 | |
| THOMAS ALSAKER | ||||||
| PRESIDENT | 5.85 | Yes (X) | Yes (X) | $31,538 | $0 | $0 |
| CHARLES R DRINVILLE | ||||||
| DIRECTOR | 2.58 | Yes (X) | $21,768 | $2,750 | $0 | |
| SUSAN THRAEN | ||||||
| VICE PRESIDENT | 6.27 | Yes (X) | Yes (X) | $30,050 | $1,000 | $0 |
| DENA HOOKER | ||||||
| DIRECTOR | 2.46 | Yes (X) | $22,209 | $0 | $0 | |
| PETE SIMONICH | ||||||
| DIRECTOR | 6.00 | Yes (X) | $24,618 | $2,000 | $0 | |
| DEBBIE GAFFNEY | ||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $123,891 | $0 | $41,601 | |
| MARK HAYDEN | ||||||
| GENERAL MANAGER | 40.00 | Yes (X) | $219,303 | $0 | $76,105 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $522,068 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $5,750 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $117,706 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WESTERN INTERSTATE INC | |||||
| 7590 DESMET ROAD | MISSOULA | MT | 59808 | PLANT CONSTRUCTION CONTRACTOR | $109,577 |
| RML INC | |||||
| 12100 PULPMILL RD | MISSOULA | MT | 59808 | CONTRACTOR | $105,669 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRICITY | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $21,389,913 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,389,913 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,389,913 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $207,695 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $207,695 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $63,510 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $63,510 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,510 | TotalRevenueColumnAmt |
| Exclusion | $63,510 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| EQUITY INCOME IN SUBSIDIARY - BOO | 453000 | $964,273 | $964,273 | |
| PATRONAGE DIVIDENDS | 221000 | $173,530 | $173,530 | |
| MERCHANDISING & JOBBING | 221000 | $85,995 | $85,995 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,223,798 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,884,916 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,857,133 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $964,273 | UnrelatedBusinessRevenueAmt |
| Exclusion | $63,510 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $971,445 | TotalAmt |
| Program Services | $971,445 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $639,774 | TotalAmt |
| Management And General | $639,774 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $536,498 | TotalAmt |
| Management And General | $536,498 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,827 | TotalAmt |
| Management And General | $36,827 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,924 | TotalAmt |
| Management And General | $21,924 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,500 | TotalAmt |
| Management And General | $16,500 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,543 | TotalAmt |
| Management And General | $2,543 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,870 | TotalAmt |
| Management And General | $58,870 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,373 | TotalAmt |
| Management And General | $295,373 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,268 | TotalAmt |
| Management And General | $36,268 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,296,162 | TotalAmt |
| Program Services | $1,296,162 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,699,844 | TotalAmt |
| Program Services | $2,518,954 | ProgramServicesAmt |
| Management And General | $180,890 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,486 | TotalAmt |
| Management And General | $15,486 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| DEFERRED INCOME TAXES O | $392,941 | $392,941 | |
| PURCHASED POWER | $9,571,411 | $9,571,411 | |
| DISTRIBUTION OPERATIONS | $2,425,975 | $2,425,975 | |
| DISTRIBUTION MAINTENANC | $1,700,936 | $1,700,936 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,548,085 | TotalAmt |
| Program Services | $843,155 | ProgramServicesAmt |
| Management And General | $704,930 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,266,862 | TotalAmt |
| Program Services | $19,328,038 | ProgramServicesAmt |
| Management And General | $2,938,824 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,669 | BOYAmt |
| EOY | $322 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $835,761 | BOYAmt |
| EOY | $1,029,220 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,875,102 | BOYAmt |
| EOY | $1,957,648 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,618,825 | BOYAmt |
| EOY | $1,764,439 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,090 | BOYAmt |
| EOY | $154,072 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $88,686,797 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $35,902,317 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,449,726 | BOYAmt |
| EOY | $52,784,480 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,298,082 | BOYAmt |
| EOY | $3,362,355 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,179,934 | BOYAmt |
| EOY | $1,964,842 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,437,591 | BOYAmt |
| EOY | $1,284,715 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,861,780 | BOYAmt |
| EOY | $64,302,093 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,998,862 | BOYAmt |
| EOY | $4,413,736 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,295,852 | BOYAmt |
| EOY | $28,290,902 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,747,757 | BOYAmt |
| EOY | $2,160,092 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,042,471 | BOYAmt |
| EOY | $34,864,730 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,132,192 | BOYAmt |
| EOY | $4,935,982 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,687,117 | BOYAmt |
| EOY | $24,501,381 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,819,309 | BOYAmt |
| EOY | $29,437,363 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,861,780 | BOYAmt |
| EOY | $64,302,093 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $618,054 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,713,094 | OtherCostOrOtherBasisAmt |
| Book Value | $1,713,094 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,603,056 | OtherCostOrOtherBasisAmt |
| Depreciation | $978,235 | DepreciationAmt |
| Book Value | $1,624,821 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,728,667 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,268,711 | DepreciationAmt |
| Book Value | $459,956 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $79,641,980 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,655,371 | DepreciationAmt |
| Book Value | $48,986,609 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $52,784,480 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $3,362,355 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $3,362,355 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (7 entries)
| DescDesc | AmtAmt |
|---|---|
| CUSTOMER DEPOSITS | $154,112 |
| CONTRIBUTION IN AID OF CONSTRUCTION | $116,420 |
| DEFERRED INCOME TAXES | $948,509 |
| DEFERRED COMPENSATION | $35,647 |
| CONSUMER ENERGY PREPAYMENT | $133,132 |
| DEFERRED LIAB SOLAR ARRAY | $72,272 |
| DEFERRED REVENUE | $700,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,160,092 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $22,884,916 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $22,884,916 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,884,916 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,295,417 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,295,417 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $971,445 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $971,445 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $22,266,862 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THERE ARE NO UNCERTAIN TAX POSITIONS EXISTING AT DECEMBER 31, 2017. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CAPITAL CREDIT PAID TO MEMBERS |
| PART VI LINE 1E OTHER PROPERTY | PART VI-LINE 1E-OTHER PROPERTY- INCLUDES INTANGIBLE PLANT SWITCHYARD TOTALING $2,127,324; TRANSMISSION PLANT OF POLES, WIRE, AND STATION EQUIPMENT TOTALING $6,283,115; DISTRIBUTION PLANT OF POLES, WIRE, STATION EQUIPMENT, METERS AND TRANSFORMERS TOTALING $70,512,173; AND CONSTRUCTION WORK IN PROGRESS TOTALING $719,367. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DEBBIE GAFFNEY | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $123,891 | $0 | $0 | $0 | $0 | $0 | $33,490 | $0 | $8,111 | $0 | $165,492 | $0 | $0 | $0 |
| MARK HAYDEN | ||||||||||||||
| GENERAL MANAGER | $219,303 | $0 | $0 | $0 | $0 | $0 | $59,675 | $0 | $16,430 | $0 | $295,408 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE HAS 12,063 ELIGIBLE VOTING MEMBERS AT DECEMBER 31, 2017. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS TWO OR THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN MARCH OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE GOVERNING BOARD OR AN APPOINTED COMMITTEE AND SIGNED BY THE SECRETARY/TREASURER PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL TRUSTEES MUST DISCLOSE TO THE BOARD OF DIRECTORS ANY SITUATION OR TRANSACTION ON WHICH THE TRUSTEE IS INVOLVED WHICH VIOLATES, OR COULD APPEAR TO VIOLATE THE INTENT OF THE CONFLICT OF INTEREST POLICY. THE BOARD WILL THEN DETERMINE WHAT ACTION, IF ANY, SHOULD BE TAKEN. EACH TRUSTEE IS RESPONSIBLE FOR ENSURING THAT HIS OR HER ACTIONS AND BEHAVIOR ARE IN ACCORDANCE WITH THIS POLICY. THE BOARD PRESIDENT SHALL BE RESPONSIBLE FOR ENSURING THAT ALL TRUSTEES ADHERE OF THIS POLICY; HOWEVER, ANY TRUSTEE MAY BRING TO THE ATTENTION OF THE BOARD ANY PERCEIVED VIOLATION OF THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) AND MONTANA STATEWIDE ORGANIZATION - MONTANA ELECTRIC COOPERATIVE ASSOCIATION (MECA) PERFORMS AN ANNUAL SALARY SURVEY BY JOB CLASSIFICATION. THE BOARD OF DIRECTORS MAKES USE OF THESE SALARY SURVEYS FROM NRECA AND MECA TO DETERMINE THE SALARY GUIDELINES FOR THE GENERAL MANAGER SALARY. THE GENERAL MANAGER USES THESE SALARY SURVEYS TO DETERMINE THE RANGE OF SALARIES FOR THE EXEMPT, NON-UNION POSITIONS. THE COOPERATIVE LINEMEN SALARIES ARE ESTABLISHED BY A SIGNED COLLECTIVELY BARGAINED UNION CONTRACT. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS - RUS FORM 7 AND FORM 990 - ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE. ALSO BYLAWS AND HANDBOOKS ARE GIVEN TO EVERY NEW MEMBER. ALSO THE COOPERATIVE STATEMENT OF FINANCIAL CONDITION IS DISCLOSED ANNUALLY TO ITS MEMBERSHIP WITH THE ANNUAL MEETING NOTICE. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENERGY PARTNERS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2500 WEST BROADWAY | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810535898 | EIN |
| Primary Activities | SALE OF PROPANE AND PROPANE SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MISSOULA ELECTRIC COOPERATIVE INC OWNS 50 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | PROPANE SALES | PredominantIncomeTypeTxt |
| Share Of Total Income | $6,766,158 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $5,967,815 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | Yes (1) | GeneralOrManagingPartnerInd |
| Ownership | 0.50000 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MISSOULA ELECTRIC COOPERATIVE EDUCATION TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1700 WEST BROADWAY STREET | AddressLine1Txt |
| City | MISSOULA | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59808 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 276088993 | EIN |
| Primary Activities | EDUCATION TRUST FOR UNCLAIMED CAPITAL CREDITS | PrimaryActivitiesTxt |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Entity Type | T | EntityTypeTxt |
| Share Of Total Income | -$328 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $134,392 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | 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 | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ENERGY PARTNERS PAID OFFICE RENT AT SEELEY LAKE MONTANA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | A | TransactionTypeTxt |
| Involved | $6,024 | InvolvedAmt |
| Method Of Amount Determination | LEASE AGREEMENT | MethodOfAmountDeterminationTxt |
Comments