2017-10-09T11:54:56-07:00 2016-12-31 Kevin S Kelso CPA PC PA 6700 Squibb Rd Ste 215 Mission KS 66202 990 2016-01-01 840372091 WHITE RIVER ELECTRIC ASSOCIATION INC WHIT 9708785041 PO BOX 958 MEEKER CO 81641 ALAN MICHALEWICZ GM 9708785041 2017-10-05 true DAREL W PACKARD CPA 9138311150 2017-10-09 65.28.89.164 2017-10-09 11:54:48 PD P 9FF8264537AE78A0731FCA89D95B78A279D760B7 9FF8264537AE78A0731FCA89D95B78A279D760B7 2016 2021-01-29 14:40:06Z ALAN J MICHALEWICZ PO BOX 958 MEEKER CO 81641 61164868 false X http://www.wrea.org/ X 1945 CO THE AIM OF THE WHITE RIVER ELECTRIC ASSOCIATION, INC. IS TO MAKE ELECTRIC ENERGY AND OTHER SERVICES DESIGNATED BY THE BOARD OF DIRECTORS AVAILABLE TO ITS SHAREHOLDERS AND OTHER PATRONS AT THE LOWEST COST CONSISTENT WITH SOUND ECONOMICS AND GOOD MANAGEMENT 7 7 37 0 -21234 0 65024040 60970444 81618 224931 -167740 -51608 64937918 61143767 0 1335534 1198559 2608006 2804461 0 0 58200252 56391637 62143792 60394657 2794126 749110 81294285 84058082 21319649 24158632 59974636 59899450 THE AIM OF THE WHITE RIVER ELECTRIC ASSOCIATION, INC. false false PROVIDING ELECTRIC SERVICE TO APPROXIMATELY 2,000 MEMBERS false false false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false true true true false false false false false true true true false true 140 0 true 37 true true true false false false false 59367739 1966430 false X 7 7 false false false false true true true true true false false false true true true true true true true false X DALE K DUNBAR 9708785041 PO BOX 958 MEEKER CO 81641 GARY H DUNHAM DIRECTOR 6.00 X 25270 0 0 HAL PEARCE DIRECTOR 5.00 X 22716 0 0 RONALD K HILKEY DIRECTOR 3.00 X 18667 0 0 WILLIAM H JORDAN DIRECTOR 7.00 X 25493 0 0 RICHARD R WELLE DIRECTOR 7.00 X 24796 0 0 RICHARD PARR DIRECTOR 4.00 X 19014 0 0 STANFORD B WYATT DIRECTOR 6.00 X 23034 0 0 DALE K DUNBAR CFO 40.00 X 187885 0 153390 FRANK L SAMPSON MGR OF OPS 40.00 X 164037 0 125325 ENRIQUE SEVILLANO IT MGR 40.00 X 127934 0 43947 TRINA K ZAGAR-BROWN MGR MEMBER SVC.,IN HOUSE COUNSEL 40.00 X X 168065 0 52339 CHRISTOPHER REIDINGER STAFF ENGINEER 40.00 X 115099 0 40430 ALAN J MICHALEWICZ GENRAL MANAGER 40.00 X 245102 0 91755 1167112 507186 6 false true false DYNAMIC INTEGRATION LLC 113 ROSE LANE UNIT E MONTROSE CO 81401 REWIRE INTERNAL IT 154780 FCI CONSTRUCTORS PO BOX 1767 GRAND JUNCTION CO 81502 GENERAL CONTRACTOR 1459544 ESC ENGINEERING 3540 JFK PARKWAY FORT COLLINS CO 80525 MAPPING MAINT/ENGINEERING SPECIAL PROJECTS 358556 3 SALE OF ELECTRICITY 221000 59403675 CAPITAL CREDITS 221000 1536722 POLE RENTAL 221000 30047 30047 60970444 46032 46032 3600 8444 3600 8444 12044 8444 3600 200000 21101 178899 178899 178899 FORM 990-T NET 517000 -29678 -29678 LOSS FROM SUBSIDIARY 221300 -2065 -2065 OTHER NON OPERATING REVENUE 900099 -31909 -31909 -63652 61143767 61085322 -21234 79679 1198559 1198559 1167101 1167101 0 0 1637360 1637360 0 0 247741 247741 0 0 965841 965841 0 0 COST OF POWER 51136769 51136769 0 0 POWER PRODUCTION EXPENSE 73903 73903 0 0 TRANSMISSION EXPENSE 365929 365929 0 0 DISTRIBUTION OPERATIONS 1078735 1078735 0 0 2522719 2522719 0 0 60394657 60394657 0 0 4613270 3393328 300000 300000 5129931 5269158 990837 1798159 84785 6149 40864228 12108225 26638292 28756003 43472495 44496946 64675 38339 81294285 84058082 5167522 5623394 8104071 9783827 8048056 8751411 21319649 24158632 X 10130 10265 59964506 59889185 59974636 59899450 81294285 84058082 X 749110 -824296 X false true X true false 653546 653546 4735424 694307 4041117 3504075 1594465 1909610 31971183 9819453 22151730 28756003 SUBORDINATED CERTIFICATES 809359 C INVESTMENTS IN ASSOCIATED ORGANIZATIONS 42236368 C OTHER SPECIAL FUNDS 1451219 C 44496946 DEFERRED CREDITS 1762419 POST RETIREMENT BENEFIT OBLIGATIONS 6988992 8751411 X Pt X, Line 2 AN EVALUATION OF WHETHER OR NOT IT HAS AN UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE ASSOCIATION. WHILE THE ASSOCAITION BELEIVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIATION RECOGNIZES ANY INTEREST AND PENALTIES ASSESSED BY TAXING AUTHORITIES IN INCOME TAX EXPENSE AND, WITH FEW EXCEPTIONS, IS NO LONGER SUBJECT TO FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2013. Other THE ASSOCIATION'S FINANCIAL STATEMENTS ARE AUDITED BASED ON THEIR FISCAL YEAR ENDING AUGUST 31ST. COMPARISONS IN PARTS XI AND XII ARE BASED ON CALENDAR YEAR FINANCIAL REPORTING. false true false DALE K DUNBAR 184385 3500 119315 28966 336166 FRANK L SAMPSON 160537 3500 92696 28144 284877 ENRIQUE SEVILLANO 126234 1700 11836 28286 168056 TRINA K ZAGAR-BROWN 164565 3500 23749 28590 220404 CHRISTOPHER REIDINGER 113299 1800 12181 28249 155529 ALAN J MICHALEWICZ 234602 10500 62552 29203 336857 Pt I Line 4b OFFICERS PARTICIPATE IN A SECTION 457 NONQUALIFIED RETIREMENT PLAN TRI-STATE G&T ASSOCIATION COMMON BOARD MEMBER 51901287 PUSCHASED POWER SUPPLIER false WESTERN UNITED ELECTRIC SUPPLY CORPORATION COMMON BOARD MEMBER 532950 MATERIALS SUPPLIER false COLORADO RURAL ELETRIC ASSOCAITION COMMON BOARD MEMBER 134247 MEMBER SERVICES false Pt VI, Line 2 DIRECTOR GARY DUNHAM OWNS MEEKER GENERAL MERCANTILE, WHICH SELLS FEED, GRAINS, AND GENERAL MERCHANDISE. SOME OF THE EMPLOYEES AND OTHER DIRECTORS DO BUSINESS THIS MEEKER GENERAL MERCANTILE OUTSIDE OF THE COOPERATIVE. DIRETOR STANFORD B WYATT OWNS WYATT SPORTS, WHICH SELL SPORTING GOODS. SOME OF THE EMPLOYEES AND OTHER DIRECTORS DO BUSINESS WITH WYATT SPORTS OUTSIDE OF THE COOPERATIVE. Pt VI, Line 6 MEMBERS ARE OWNERS OF THE ELECTRIC UTILITY COOPERATIVE AND ARE ALLOCATED MARGINS ANNUALLY BASED ON ELCTRICITY USAGE. Pt VI, Line 7a EACH MEMBER OF THE ASSOCIATION SHALL BE ENTITLED TO VOTE IN THE ELECTION OF THE BOARD OF DIRECTORS. Pt VI, Line 7b BYLAW CHANGES MUST BE APPROVED BY THE MEMBERSHIP. Pt VI, Line 11b MANAGEMENT AND THE PAID PREPARER REVIEW THE FORM 990 PRIOR TO FILING. THE BOARD REVIEWS ANNUAL FILINGS AT REGULAR MONTHLY BOARD MEETINGS. Pt VI, Line 12c ANNUAL AND PERIODIC REVIEWS OF THE POLICYARE MADE BY BOARD AND MANAGEMENT AT REGULAR MONTHLY BOARD MEETINGS. Pt VI, Line 15a THE GENERAL MANAGER UNDERGOES A REVIEW BY THE ENTIRE BOARD IN A SPECIAL BOARD MEETING. HE SUPPLIES THE BOARD WITH A SYNOPSIS OF THE PRECEDING YEAR'S HIGHLIGHTS AND EVENTS. HE ALSO SUPPLIES WITH A SURVEY CONDUCTED BY THE COLORADO MANAGERS AND WHAT THEIR SALARIES WERE FOR THE PREVIOUS YEAR. HE ALSO SHOWS THEM WHAT HIS PRESENT SALARY IS IN RELATION TO ALL THE MANAGERS IN THE STATE, AND COMPARES HIMSELF TO THE STATE AVERAGE. IN ADDITION, IF IT IS COMPLETED IN TIME, THE MOUNTAAIN STATE EMPLOYERS COUNCIL (DENVER) SURVEY ON COLORADO REA MANAGERS IS ALSO PROVIDED TO THE FOR THEIR REVIEW. THE BOARD TAKES ALL INTO CONSIDERATION DURING AN EXECUTIVE SESSION AND REACHES AN AGREEMENT ON WHAT THE GENERAL MANAGERS'S COMPENSATION SHOULD BE FOR THE COMING YEAR. Pt VI, Line 15b THE ASSOCIATION USES THE MOUNTAIN STATES EMPLOYERS COUNCIL'S (MSEC) YEARLY ELECTIC COOPERATIVE DATA FOR THE BASIS OF THE COMPENSATION CONSIDERATION IN EACH OF THE JOB POSITIONS. MSEC PRESENTS A RANGE FOR EACH JOB POSITION, AND THE ASSOCIATION TRIES TO STAY IN THE 50-75% RANGE FOR ALL THE ASSOCIATIONS. FOR COST OF LIVING ANDINCREASE OTHER THAN MERIT, THE DIRECTORS HAVE AN EMPLOYEE COMMITTEE THAT MEETS. IN THE MEETING THEY REVIEW THE COLORADO/NATIONAL COST OF LIVING, AGAIN FROM MSEC AND THE CONSUMER PRICE INDEX. LOCAL WAGES,INSURANCES, 401(K)'S, TOTAL PAYROLL ETC., ETC., ARE DISCUSSED AT THIS MEETING. AS JOURNEYMAN IS THE MAIN CATEGORY, WE ALSO COMPARE OTHER WESTERN SLOPE CO-OPS TO SEE WHERE THEY ARE IN THEIR HOURLY RATE FOR JOURNEYMAN. Pt VI, Line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Pt XI CHANGES IN NET ASSETS WERE FROM CHANGES IN MEMBERSHIP AND DONATED CAPITAL THAT OCCURRED DURING THE YEAR Form 990, Part IX, Line 24e DISTRIBUTION MAINTENANCE 512792. 512792. 0. 0. Form 990, Part IX, Line 24e CONSUMER ACCOUNTS 298658. 298658. 0. 0. Form 990, Part IX, Line 24e CUSTOMER SERVICE & INFORMATION 56325. 56325. 0. 0. Form 990, Part IX, Line 24e ADMIN & GENERAL 1654944. 1654944. 0. 0. WHITE RIVER ENERGY COMPANY PO BOX 1090 MEEKER CO 816411090 841430614 SALE OF PROPANE CO WHITE RIVER ELECTRIC ASSOCIATION INC C 93801 1162951 1.00000 true false false false false false false false false false false false false false false false false true false false WHITE RIVER ENERGY q 101991 ACTUAL COST