ONTONAGON COUNTY RURAL ELECTRIFICATION ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: ONTONAGON COUNTY RURAL ELECTRIFICATION ASSOCIATION (EIN 38-0895655)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-07-17
IRS object ID: 201301989349300700
Schema version: 2012v2.1
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-07-17T08:05:45-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOKI MAKELA POLLACK & AHONEN PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	301 N SUFFOLK	AddressLine1
City	IRONWOOD	City
State	MI	State
ZIP Code	49938	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	380895655	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	ONTONAGON COUNTY RURAL	BusinessNameLine1
Business Name Line2	ELECTRIFICATION ASSOCIATION	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	ONTO	NameControl
Phone	9068844151	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 JAMES K PAUL STREET	AddressLine1
City	ONTONAGON	City
State	MI	State
ZIP Code	49953	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DEBBIE MILES	Name
Title	MANAGER	Title
Phone	9068844151	Phone
Date Signed	2013-07-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	WILLIAM J JOKI	Name
Phone	9069324430	Phone
Date Prepared	2013-07-17	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	DEBBIE MILES	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	500 J K PAUL STREET P O BOX 97	AddressLine1
City	ONTONAGON	City
State	MI	State
ZIP Code	49953	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	5700420	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Association	X	TypeOfOrganizationAssociation
Year Formation	1937	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	PROVIDING ELECTRICITY TO CUSTOMERS IN A RURAL AREA OF MICHIGAN	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	15	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5116713	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5621137	ProgramServiceRevenueCY
Investment Income Prior Year	2784	InvestmentIncomePriorYear
Investment Income Current Year	3449	InvestmentIncomeCurrentYear
Other Revenue Prior Year	43478	OtherRevenuePriorYear
Other Revenue Current Year	75834	OtherRevenueCurrentYear
Total Revenue Prior Year	5162975	TotalRevenuePriorYear
Total Revenue Current Year	5700420	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	962484	SalariesEtcPriorYear
Salaries Etc Current Year	870991	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4433993	OtherExpensePriorYear
Other Expenses Current Year	4687181	OtherExpensesCurrentYear
Total Expenses Prior Year	5396477	TotalExpensesPriorYear
Total Expenses Current Year	5558172	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-233502	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	142248	RevenuesLessExpensesCY
Total Assets BOY	17618214	TotalAssetsBOY
Total Assets EOY	17615025	TotalAssetsEOY
Total Liabilities BOY	15450045	TotalLiabilitiesBOY
Total Liabilities EOY	15314103	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2168169	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2300922	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDING ELECTRICITY TO CUSTOMERS IN A RURAL AREA OF MICHIGAN	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDED ELECTRICAL SERVICE TO THE RURAL PORTIONS OF ITS SERVICE AREA COVERING A FIVE COUNTY REGION IN THE UPPER PENINSULA OF MICHIGAN.	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	10	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	15	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Gross Income From Members	5621137	GrossIncomeFromMembers
Gross Income Other Sources	79283	GrossIncomeOtherSources
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	9068844151	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	500 J K PAUL STREET PO BOX 97	AddressLine1
City	ONTONAGON	City
State	MI	State
ZIP Code	49953	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
FRANCES WIIDEMAN
PRESIDENT	5.00	X	X	9250	0	0
CALVIN KOSKI
VICE PRESIDE	1.00	X	X	6325	0	0
PAUL KOSKI
	1.00	X		3850	0	0
WAYNE HEIKKINEN
	1.00	X		3575	0	0
RANDY MYHREN
SECRETARY/TR	1.00	X	X	3390	0	0
GEORGE RAJALA
	1.00	X		3300	0	0
DAVID ANDERSON
	1.00	X		2200	0	0
GORDON JUKURI
	1.00	X		2050	0	0
BARBARA BOUWKAMP
	1.00	X		2015	0	0
DANIEL SHAMION
	1.00	X		1100	0	0
DEBBIE MILES
MANAGER	40.00		X	92009	0	28322

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	129064	TotalReportableCompFromOrg
Total Other Compensation	28322	TotalOtherCompensation
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	BUGLE CONTRACTING	BusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	11880 CO 426 E ROAD	AddressLine1
Address Line2	11880 CO 426 E ROAD	AddressLine2
City	CORNELL	City
State	MI	State
ZIP Code	49818	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	RIGHT OF WAY CL	DescriptionOfServices
Compensation	165772	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	ELECTRICITY AND RELATED SALES	Description
Business Code	221000	BusinessCode
Total Revenue Column	5621137	TotalRevenueColumn
Related Or Exempt Function Income	5621137	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	5621137	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	3449	TotalRevenueColumn
Related Or Exempt Function Income	3449	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
LLC DISTRIBUTIONS	50841	$50,841
CAPITAL CR & PATRONAGE DIV	24993	$24,993

Field	Value	IRS element (for citing)
Total Other Revenue	75834	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5700420	TotalRevenueColumn
Related Or Exempt Function Income	5624586	RelatedOrExemptFunctionIncome
Exclusion	$75,834	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	157386	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	359667	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	76139	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	236076	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	41723	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	74892	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	28224	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	40859	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	632996	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	643318	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
PURCHASED POWER	2407950
DISTRIBUTION-OPERATION	356886
DISTRIBUTION-MAINTENANCE	208788
PERSONAL PROPERTY TAXES	199544

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	93724	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	5558172	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	400	BOY
EOY	900	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	516060	BOY
EOY	63620	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	623861	BOY
EOY	685539	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	261846	BOY
EOY	276539	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	15344	BOY
EOY	51803	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	22300626	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	6575640	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	15401416	BOY
EOY	15724986	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	534340	BOY
EOY	586473	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	264947	BOY
EOY	225165	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	17618214	BOY
EOY	17615025	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	619995	BOY
EOY	658357	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	14457152	BOY
EOY	14306790	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	372898	BOY
EOY	348956	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	15450045	BOY
EOY	15314103	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Field	Value	IRS element (for citing)
BOY	21530	BOY
EOY	22375	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	2146639	BOY
EOY	2278547	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2168169	BOY
EOY	2300922	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	17618214	BOY
EOY	17615025	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	142248	ReconcilationRevenueExpenses
Reconcilation Other Changes	-9495	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16493	OtherCostOrOtherBasis
Book Value	16493	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	418211	OtherCostOrOtherBasis
Depreciation	201755	Depreciation
Book Value	216456	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	20738065	OtherCostOrOtherBasis
Depreciation	6373885	Depreciation
Book Value	14364180	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1127857	OtherCostOrOtherBasis
Book Value	1127857	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	15724986	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	POST RETIREMENT BENEFITS OBLIGATION	Description
Amount	$348,956	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	348956	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	5700420	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	5700420	RevenueSubtotal
Total Revenue Per Form990	5700420	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	5558172	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	5558172	ExpensesSubtotal
Total Expenses Per Form990	5558172	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
LIABILITY UNDER FIN 48 FOOTNOTE	SCHEDULE D, PAGE 3, PART X	THE ASSOCIATION FOLLOWS CURRENT ACCOUNTING STANDARDS FOR ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES. MANAGEMENT HAS COMPLETED ITS EVALUATION OF UNCERTAINTIES IN INCOME TAXES AND THE ASSOCIATION IS UNAWARE OF ANY TAX POSITIONS THAT WOULD REQUIRE DISCLOSURE. THE FOLLOWING YEARS, BY JURISDICTION, REMAIN SUBJECT TO EXAMINATION: INTERNAL REVENUE SERVICE DECEMBER 31, 2009-2012 STATE OF MICHIGAN DECEMBER 31, 2008-2011
SUPPLEMENTAL FINANCIAL INFORMATION	SCHEDULE D, PAGE 4, PART XIII	RECONCILIATION OF NET ASSETS REPORTED: TOTAL REVENUES 5,700,420 TOTAL EXPENSES 5,558,172 --------- REVENUES LESS EXPENSES 142,248 NET ASSETS AT JANUARY 1, 2012 2,168,169 MEMBERSHIPS ISSUED 845 CAPITAL CREDITS APPLIED TO BAD DEBTS ( 10,340) --------- NET ASSETS AT DECEMBER 31, 2012 2,300,922 =========

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE COOPERATIVE IS AN ELECTRIC COOPERATIVE ORGANIZED WITHOUT CAPITAL STOCK AND THERE IS ONE CLASS OF MEMBERS WITH RESPECT TO VOTING RIGHTS.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE COOPERATIVE MAILS BALLOTS TO ALL MEMBERS RESIDING IN THE DISTRICT FOR WHICH A DIRECTOR IS TO BE ELECTED. EACH MEMBER OF THE DISTRICT MAY VOTE FOR ONE OF THE NOMINEES TO REPRESENT THE DISTRICT. IF THERE IS ONLY ONE PERSON NOMINATED FOR THE POSITION OF BOARD MEMBER FROM A DISTRICT, THAT PERSON SHALL BE DEEMED TO BE ELECTED AND BALLOTS WILL NOT BE MAILED TO THE MEMBERS OF THE DISTRICT.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS	FORM 990, PAGE 6, PART VI, LINE 7B	EACH MEMBER SHALL BE ENTITLED TO ONE VOTE UPON ANY MATTER SUBMITTED TO A VOTE AT A MEETING OF THE GENERAL MEMBERS.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS PREPARED BY A CPA FIRM USING INFORMATION PROVIDED BY THE COOPERATIVE WITH THE FINAL FORM REVIEWED BY THE GENERAL MANAGER. A COPY IS PRESENTED TO EACH BOARD MEMBER BEFORE FILING.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	A COPY OF THE CONFLICT OF INTEREST POLICY WAS GIVEN TO EACH CURRENT EMPLOYEE AND DIRECTOR AS WELL AS EACH NEW EMPLOYEE AND DIRECTOR. THE CONFLICT OF INTEREST POLICY IS A SELF-POLICING POLICY IN WHICH IT IS THE RESPONSIBILITY OF EACH EMPLOYEE/DIRECTOR TO COME FORWARD WITH ANY POTENTIAL CONFLICTS WHENEVER THEY OCCUR.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD CONSIDERS VARIOUS FACTORS INCLUDING COMPARISON TO COMPENSATION PAID TO CURRENT AND PREVIOUS MANAGERS, COMPENSATION PAID BY NEIGHBORING COOPERATIVES, EXPERIENCE, TRAINING, EDUCATION AND GENERAL ECONOMIC CONDITIONS IN THE REGION OF THE STATE.
COMPENSATION PROCESS FOR OFFICERS	FORM 990, PAGE 6, PART VI, LINE 15B	SAME PROCESS AS THAT OF GENERAL MANAGER.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	EACH NEW MEMBER IS MAILED A COPY OF THE COOPERATIVE'S BY-LAWS. ALL OTHER DOCUMENTATION IS AVAILABLE UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	MEMBERSHIPS ADDED 845 CAPITAL CREDITS APPLIED TO BAD DEBTS 10,340 A RECONCILIATION OF CHANGES IN NET ASSETS FOR THE YEAR ENDED DECEMBER 31, 2012 IS EXPLAINED IN DETAIL IN SCHEDULE D, PART XIII.

ONTONAGON COUNTY RURAL ELECTRIFICATION ASSOCIATION: Form 990, tax year 2012

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Address Of Contractor AddressOfContractor

Address US AddressUS

Program Service Revenue ProgramServiceRevenue

Investment Income InvestmentIncome

Other Revenue Misc OtherRevenueMisc (2 entries)

Total Revenue TotalRevenue

Comp Current Officers Directors CompCurrentOfficersDirectors

Other Salaries And Wages OtherSalariesAndWages

Pension Plan Contributions PensionPlanContributions

Other Employee Benefits OtherEmployeeBenefits

Payroll Taxes PayrollTaxes

Fees For Services Legal FeesForServicesLegal

Fees For Services Accounting FeesForServicesAccounting

Office Expenses OfficeExpenses

Interest Interest

Depreciation Depletion DepreciationDepletion

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Accounts Receivable AccountsReceivable

Inventories For Sale Or Use InventoriesForSaleOrUse

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Investments Program Related InvestmentsProgramRelated

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FS Audited Basis FSAuditedBasis

Schedule D IRS990ScheduleD

Land Land

Buildings Buildings

Equipment Equipment

Other Land Buildings OtherLandBuildings

Other Liabilities OtherLiabilities

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Comments