MICHIGAN ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- MICHIGAN ELECTRIC COOPERATIVE ASSOCIATION (EIN 38-2214287)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-16
- IRS object ID
- 201411679349300111
- Schema version
- 2013v3.0
- 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 | 2014-06-16T08:50:14-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4310 17TH AVE S PO BOX 2545 | AddressLine1 |
| City | FARGO | City |
| State | ND | State |
| ZIP Code | 581082545 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382214287 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Michigan Electric Cooperative Association | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MICH | BusinessNameControlTxt |
| Phone | 5173516322 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2859 W Jolly Road | AddressLine1 |
| City | Okemos | City |
| State | MI | State |
| ZIP Code | 48864 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Craig Borr | PersonNm |
| Person Title | President/CEO | PersonTitleTxt |
| Phone | 5173516322 | PhoneNum |
| Signature | 2014-06-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA CHAFFEE CPA | PreparerPersonNm |
| PTIN | P00193453 | PTIN |
| Phone | 7012398500 | PhoneNum |
| Preparation | 2014-06-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Craig Borr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2859 W Jolly Road | AddressLine1 |
| City | Okemos | City |
| State | MI | State |
| ZIP Code | 48864 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,036,491 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.countrylines.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1978 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | To promote and serve the needs of the member cooperatives. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 23 | TotalVolunteersCnt |
| Total Gross UBI | $64,200 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$15,742 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,776,284 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,773,520 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,069 | PYInvestmentIncomeAmt |
| CY Investment Income | -$39,005 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,550 | PYOtherRevenueAmt |
| CY Other Revenue | $10,583 | CYOtherRevenueAmt |
| PY Total Revenue | $2,798,765 | PYTotalRevenueAmt |
| CY Total Revenue | $2,745,098 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,696 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,880 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $829,057 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $895,134 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,816,393 | PYOtherExpensesAmt |
| CY Other Expenses | $1,877,835 | CYOtherExpensesAmt |
| PY Total Expenses | $2,653,146 | PYTotalExpensesAmt |
| CY Total Expenses | $2,775,849 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $145,619 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$30,751 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,112,091 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,625,506 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,511,727 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,302,151 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $600,364 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $323,355 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To promote and serve the needs of the member cooperatives. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Legislative and regulatory support to member cooperatives. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | "Michigan Country Lines" magazine is produced to communicate important co-op issues to approximately 270,000 member-owners throughout Michigan. It is produced 10 times annually. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Safety and loss control services reduce accident risks through employee training. Safety and loss control training is provided to employees of 8 member cooperatives and 19 municipalities. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Energy optimization program administration: a State mandated energy efficiency program that is conducted centrally through the Association on behalf of eight of the eleven member cooperatives. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 7 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 | Homeworks Tri-County Electric Cooperative | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5176477554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7973 E Grand River Avenue | AddressLine1 |
| City | Portland | City |
| State | MI | State |
| ZIP Code | 48875 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Kenneth Swope | |||||||
| Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Robert Schallip | |||||||
| 1st Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jon Zickert | |||||||
| 2nd Vice Chair | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Eric Baker | |||||||
| Secretary/Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Tony Anderson | |||||||
| Immediate Past Chair | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Louis Wenzlaff | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Steve Boeckman | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dan Dasho | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Deborah Miles | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Nancy Gardner-Platt | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert Hance | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ray Wozniak | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Dallas Braun | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kimberly Molitor | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Brian Burns | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jerry Akers | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Bob Kran | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Kappler | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Darryl Small Jan-Jun | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Ed Oplinger | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Frances Wiideman | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Richard Walsworth | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Tom Harrell | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Craig Borr | |||||||
| President/CEO | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| Art Thayer | |||||||
| Director of Energy Efficiencies | 51.70 | $118,794 | $0 | $46,661 | Yes (X) | ||
| Doug Snitgen | |||||||
| Assistant General Manager | 47.90 | $102,107 | $0 | $33,655 | Yes (X) | ||
| Jerrold McElroy | |||||||
| Director of Safety & Loss Control | 55.40 | $103,038 | $0 | $31,447 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $323,939 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $111,763 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Rogers Printing | |||||
| PO Box 215 | Ravenna | MI | 49451 | Printing/Publishing Country Lines | $524,135 |
| Wolverine Power Supply Cooperative Inc | |||||
| 10125 W Watergate Rd | Cadillac | MI | 49601 | Management Services | $385,425 |
| Dykema-Gossett PLLC | |||||
| 201 Townsend St Ste 900 | Lansing | MI | 48933 | Legal Services | $115,965 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Publications | 511120 | $1,190,078 | $1,125,878 | $64,200 |
| Membership Dues | 900099 | $1,151,099 | $1,151,099 | |
| Safety/Loss Services | 900099 | $396,829 | $396,829 | |
| Education & Meetings | 611710 | $33,464 | $33,464 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,050 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,050 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,773,520 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,910 | TotalRevenueColumnAmt |
| Exclusion | $2,910 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,583 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $10,583 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,583 | TotalRevenueColumnAmt |
| Exclusion | $10,583 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $249,478 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $291,393 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$41,915 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$41,915 | TotalRevenueColumnAmt |
| Exclusion | -$41,915 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,745,098 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,709,320 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $64,200 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$28,422 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $880 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $895,134 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,117 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,965 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,222 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $390,255 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $853,747 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,219 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,265 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,425 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,093 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,553 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,654 | TotalAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Youth Programs | $50,181 |
| Workshops | $45,322 |
| Membership Dues | $42,808 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,759 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,775,849 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,231,217 | BOYAmt |
| EOY | $1,962,727 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,247 | BOYAmt |
| EOY | $204,050 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $72,983 | BOYAmt |
| EOY | $38,401 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,359 | BOYAmt |
| EOY | $340,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $160,913 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $87,319 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,901 | BOYAmt |
| EOY | $73,594 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,384 | BOYAmt |
| EOY | $6,734 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,112,091 | BOYAmt |
| EOY | $2,625,506 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $186,979 | BOYAmt |
| EOY | $143,408 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $991,713 | BOYAmt |
| EOY | $1,011,083 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,331,635 | BOYAmt |
| EOY | $1,147,660 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,400 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,511,727 | BOYAmt |
| EOY | $2,302,151 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,364 | BOYAmt |
| EOY | $323,355 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600,364 | BOYAmt |
| EOY | $323,355 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,112,091 | BOYAmt |
| EOY | $2,625,506 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$30,751 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$246,258 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $160,913 | OtherCostOrOtherBasisAmt |
| Depreciation | $87,319 | DepreciationAmt |
| Book Value | $73,594 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $73,594 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,787,013 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,787,013 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$41,915 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$41,915 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,745,098 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,775,849 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,775,849 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,775,849 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The Association acts as the custodian for funds of members for the purpose of facilitating transactions at the discretion of those members in the amount of $1,147,660 for the year ending December 31, 2013. The Association entered into an agreement to act as the billing agent on behalf of members with respect to the Energy Optimization program mandated by regulators. The Association acts strictly in an agency capacity and therefore no revenue or expense is reflected in the financial statements under this program. |
| Part X, Line 2: | A tax-exempt status was granted to the Association by the Internal Revenue Service in 1978. However, under current tax laws, the Association is liable for federal and state income taxes on advertising and other business income unrelated to its exempt status. The Association has net operating losses related to business income unrelated to its exempt purpose. These net operating losses expire from 2014 through 2028. The Association follows the provisions of FASB Accounting Standards Codification Topic ASC 740-10. As of December 31, 2013 and 2012, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. |
| Part XI, Line 4b - Other Adjustments: | Loss on Disposal of Equipment -41,915. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Art Thayer | PersonNm |
| Title | Director of Energy Efficiencies | TitleTxt |
| Base Compensation Filing Org | $117,315 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $1,479 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $31,826 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $16,230 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $166,850 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | The services of the President/CEO are provided to the Association under a management services agreement with Wolverine Power Cooperative, one of its member cooperatives. The filing organization relies on Wolverine Power Cooperative to determine the compensation for the President/CEO. They use a compensation committee, the written employment contract, compensation survey and approval by the board or compensation committee to determine his compensation. |
| Schedule J, Part II, Column C, | Deferred Compensation: The estimated current year increase in the actuarial value of the defined benefit plan is included in other compensation for employees listed in Part II of Schedule J. These amounts do not represent any current year contributions to the plan. They are estimates of the increase in the actuarial value of the plans received from the NRECA. The current year expense and the increase in actuarial value for each employee are reflected in the statement on the Schedule O for Form 990, Part VII, Column f. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Wolverine Power Supply Cooperative Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | MECA Director is CEO of Wolverine Power Supply Cooperative, Inc. | RelationshipDescriptionTxt |
| Transaction | $385,425 | TransactionAmt |
| Transaction | MECA contracts Wolverine Power Supply Cooperative, Inc. for management and administrative services, as well as reimburses for meeting & travel expenses. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1 | The Executive Committee consists of the Chairman, Vice-Chairman, Secretary-Treasurer and two other Directors that are not officers of the Association. Although the Bylaws give the authority to the Executive Committee to act on behalf of the full governing Board during intervals between the meetings of the Board, the Executive Committee currently is only providing recommendations to the full Board. |
| Form 990, Part VI, Section A, line 2 | Kimberly Moliter, Eric Baker and Craig Borr have a business relationship. |
| Form 990, Part VI, Section A, line 3 | The services of the President/CEO are provided to the Association under a management services agreement with Wolverine Power Supply Cooperative, Inc, one of its member cooperatives. This annual management services agreement outlines the responsibilities and duties of the President/CEO, as well as the proposed costs for his services to the Association. The President/CEO's compensation is included in the management services figure to Wolverine Power Supply Cooperative, Inc. listed in Part VII, Section B. |
| Form 990, Part VI, Section A, line 6 | The organization has members of which each member has one voting right. |
| Form 990, Part VI, Section A, line 7a | Each corporate member shall be entitled to two representatives on the Board of Directors. Such representatives shall be nominated by the board of the corporate member, subject to election by a majority of the votes cast at the annual meeting of the members. |
| Form 990, Part VI, Section A, line 7b | At all meetings of the members at which a quorum is present, all questions shall be decided by a vote of a majority of the members delegates voting thereon except as otherwise provided by law, the articles of incorporation or the bylaws. Each member shall be entitled to only two votes upon each matter submitted to a vote at a meeting of the members. |
| Form 990, Part VI, Section A, line 8b | There are no committees that can act of behalf of the board. |
| Form 990, Part VI, Section B, line 11 | The 990 is received and reviewed for accuracy by the Assistant General Manager, Reporting Agent and President/CEO. Upon approval, it is provided to the entire Board of Directors for its review and discussion, as needed, at a regularly scheduled meeting. After any concerns presented by the Board of Directors are addressed, the President/CEO signs and files the return. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy is reviewed annually. All directors are required to disclose any conflicts of interest and to notify the Board of any conflicts that may arise throughout the year. The Board will then determine if a conflict does exist and how to proceed. |
| Form 990, Part VI, Section B, line 15 | The Chair of the board distributes an evaluation form to the Board of Directors soliciting input on the performance of the President/CEO. This information is then compiled and shared with the Executive Committee and the President/CEO. The services of the President/CEO are provided to the Association under a management services agreement with one of its member cooperatives. This annual management services agreement outlines the responsibilities and duties of the President/CEO as well as the proposed costs for his services to the Association for the coming year. This management services agreement is discussed and approved annually by the Board of Directors. As the President/CEO is an employee of one of the organization's member cooperatives, salary and related compensation is annually reported on the Form 990 of that member cooperative. The annual salary of the President/CEO is set by the member cooperative based upon survey information provided by the National Rural Electric Cooperative Association (NRECA) for similar association positions throughout the country as well as the written job performance information provided by the Board of Directors. There are no other officers or key employees. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available upon request. |
| Form 990, Part VII, Section A, Column (F) | Included in column "f", estimated amount of other compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Art Thayer, Doug Snitgen and Jerrold McElroy were $28,893, $16,272, and $14,062 respectively. This amount is an estimate in the increase of the value of the plan and is not a current year expense of the cooperative. The current year expense for this defined benefit plan was $25,911 for Art Thayer, $22,930 for Doug Snitgen and $22,172 for Jerrold McElroy. |
| Form 990, Part IX, line 11g | Outside Contractor: Total expenses 390,255. |
| Form 990, Part XI, line 9: | Payout of Contributed Capital -246,258. |
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