EMPIRE ELECTRIC ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: EMPIRE ELECTRIC ASSOCIATION INC (EIN 84-6035888)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-08-14
IRS object ID: 201342269349302434
Schema version: 2012v2.0
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-08-14T13:59:08-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	846035888	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EMPIRE ELECTRIC ASSOCIATION INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	EMPI	NameControl
Phone	9705654444	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	801 N Broadway	AddressLine1
Address Line2	PO Box K	AddressLine2
City	Cortez	City
State	CO	State
ZIP Code	81321	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Mary Thiesing	Name
Title	Corporate Operations Manager	Title
Phone	9705654444	Phone
Date Signed	2013-08-09	DateSigned

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	Neal E Stephens	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	801 N Broadway	AddressLine1
City	Cortez	City
State	CO	State
ZIP Code	81321	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	55024712	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	www.eea.coop	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1939	YearFormation
State Legal Domicile	CO	StateLegalDomicile
Activity Or Mission Description	Empire Electric Association, Inc. is a non-profit, member owned, electric distribution cooperative doing business in southwestern Colorado and southeastern Utah.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	85	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	-44584	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	54760603	ProgramServiceRevenuePriorYear
Program Service Revenue CY	54675371	ProgramServiceRevenueCY
Investment Income Prior Year	189514	InvestmentIncomePriorYear
Investment Income Current Year	226010	InvestmentIncomeCurrentYear
Other Revenue Prior Year	219968	OtherRevenuePriorYear
Other Revenue Current Year	123331	OtherRevenueCurrentYear
Total Revenue Prior Year	55170085	TotalRevenuePriorYear
Total Revenue Current Year	55024712	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	3848820	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	3966557	BenefitsPaidToMembersCY
Salaries Etc Prior Year	0	SalariesEtcPriorYear
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	51321265	OtherExpensePriorYear
Other Expenses Current Year	52258155	OtherExpensesCurrentYear
Total Expenses Prior Year	55170085	TotalExpensesPriorYear
Total Expenses Current Year	56224712	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	0	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1200000	RevenuesLessExpensesCY
Total Assets BOY	99020724	TotalAssetsBOY
Total Assets EOY	110905617	TotalAssetsEOY
Total Liabilities BOY	44232967	TotalLiabilitiesBOY
Total Liabilities EOY	53852568	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	54787757	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	57053049	NetAssetsOrFundBalancesEOY
Mission Description	To safely and responsibly provide reliable electricity based on our core values. Our Core Values are: Safety of public and employees, Environmentally responsible, Locally based, Equitable rates and business practices, Efficient, Ethical, Excellence in Customer Service, and Committed to the 7 Cooperative Principles	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	56224712	Expense
Revenue	55024712	Revenue
Description	Provide electric energy to customers located within our 3,410 square mile certificated area in southwestern Colorado and southeastern Utah.	Description
Total Of Other Program Service Exp	0	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	0	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	0	TotalOfOtherProgramServiceRev
Total Program Service Expense	56224712	TotalProgramServiceExpense
Described In501 C3	0	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	1	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	50	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	85	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Gross Income From Members	52708462	GrossIncomeFromMembers
Gross Income Other Sources	3091565	GrossIncomeOtherSources
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	1	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	1	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Neal E Stephens	NamePerson
Telephone Number	9705654444	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	801 N Broadway	AddressLine1
Address Line2	PO Box K	AddressLine2
City	Cortez	City
State	CO	State
ZIP Code	81321	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
William C Bauer
President	8	2	X	X	14850	0	0
David W Sitton
Vice President	4	0	X	X	13200	0	0
Jerry Fetterman
Secretary/Treasurer	10	0	X	X	0	0	13950
J Kent Lindsay
Board Member	15	0	X		13950	0	0
Sue Mc Williams
Board Member	12	4	X		16350	0	0
William Mollenkopf OD
Board Member	17	12	X		15714	0	0
John Porter
Board Member	7	15	X		15150	0	0
Neal E Stephens
General Manager	45	0		X	187092	0	45159	X
Mary Thiesing
Corporate Operations Manager	47.25	0		X	123333	0	32066	X
Scott Ehmke
Operations Manager	47.75	0		X	115621	0	40824	X
Glen Noble
Engineering Manager	41.5	0			112815	0	40151	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	628075	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	172150	TotalOtherCompensation
Number Individuals GT100 K	4	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
FCI Constructors Inc
1860 Moose Ln	Durango	CO	81303	Building Construction	3877350
Tri State Gen and Transm
PO Box 33695	Denver	CO	80233	Substation Construction	1199053
Asplundh Tree Experts
708 Blair Mill Rd	Willow Grove	PA	190901784	Tree Trimming	508199
D and L Construction
PO Box 991	Cortez	CO	81321	Road Constr and Land Prep	383333
Chamberlin Architects
437 Main St	Grand Junction	CO	81501	Building Design	372342

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	6	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Sale of Electricity	221000	52298814	52298814	$0
Capital Credits	221000	2096614	2096614	$0
Miscellaneous Fees	221000	206475	206475	$0
Joint Use of Poles	221000	73468	0	$73,468

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	54675371	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	184108	TotalRevenueColumn
Related Or Exempt Function Income	184108	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1200	Real
Personal	1310	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	1200	Real
Personal	1310	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	2510	TotalRevenueColumn
Related Or Exempt Function Income	2510	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	41902	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	41902	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	41902	TotalRevenueColumn
Related Or Exempt Function Income	41902	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	0	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	0	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	0	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
Renewable Energy Credits	900099	57634	57634	0	$0
Other Revenue	900000	63187	107771	-44584	$0

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	120821	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	55024712	TotalRevenueColumn
Related Or Exempt Function Income	54995828	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	-44584	UnrelatedBusinessRevenue
Exclusion	$73,468	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	3966557	Total
Program Services	3966557	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Interest Interest

Field	Value	IRS element (for citing)
Total	1793742	Total
Program Services	1793742	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	2164436	Total
Program Services	2164436	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Cost of Purchased Power	40611916	40611916
Oper & Maint Exp (Distrib & Transm)	3972256	3972256
Customer Acctng, Collect & Service	1604327	1604327
Administrative & General	2111478	2111478

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	56224712	Total
Program Services	56224712	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	771938	BOY
EOY	1597523	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5600192	BOY
EOY	6680437	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3923140	BOY
EOY	3800225	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	519219	BOY
EOY	508851	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	120696	BOY
EOY	243645	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	82362371	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	27000584	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	48105929	BOY
EOY	55361787	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	3555508	BOY
EOY	3494336	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	35964323	BOY
EOY	38764851	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	439210	BOY
EOY	439210	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	20569	BOY
EOY	14752	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	99020724	BOY
EOY	110905617	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5829131	BOY
EOY	6236399	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	34932150	BOY
EOY	42921213	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3471686	BOY
EOY	4694956	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	44232967	BOY
EOY	53852568	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	0	BOY
EOY	0	EOY

Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	54787757	BOY
EOY	57053049	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	54787757	BOY
EOY	57053049	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	99020724	BOY
EOY	110905617	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-1200000	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	0	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	3465292	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	1	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	673838	OtherCostOrOtherBasis
Book Value	673838	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	4228215	OtherCostOrOtherBasis
Depreciation	2291316	Depreciation
Book Value	1936899	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	7458884	OtherCostOrOtherBasis
Depreciation	5478346	Depreciation
Book Value	1980538	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	70001434	OtherCostOrOtherBasis
Depreciation	19230922	Depreciation
Book Value	50770512	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	55361787	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Invest in Assoc Organ Pat Capital	34937477	C
Other Invest in Assoc Organ	2025378	C
Other Investments	12800	C
Special Funds	1789196	F

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	38764851	TotalOfBookValueProgramRelated

Other Liabilities OtherLiabilities (8 entries)

DescriptionDescription	AmountAmount
Post Retirement Obligation	$1,874,728
Deferred Compensation	$589,195
Consumer Deposits	$598,236
Refundable Construction Advances	$29,655
Deferred Property Tax	$252,153
Consumer Prepayments	$144,501
Regulatory Liab Revenue Deferral	$1,200,000
Other Deferred Credits	$6,488

Field	Value	IRS element (for citing)
Total Of Amounts	4694956	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	55024712	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	0	NetUnrealizedGainsInvestments
Donated Srvc And Use Of Facilities	0	DonatedSrvcAndUseOfFacilities
Recoveries Of Prior Year Grants	0	RecoveriesOfPriorYearGrants
Other Revenues	0	OtherRevenues
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	55024712	RevenueSubtotal
Investment Expenses Not Included	0	InvestmentExpensesNotIncluded
Other Revenues Not Included	0	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	55024712	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	52258155	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	0	DonatedServicesUseOfFacilities
Prior Year Adjustments	0	PriorYearAdjustments
Losses Reported	0	LossesReported
Other Expenses Included	0	OtherExpensesIncluded
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	52258155	ExpensesSubtotal
Investment Expenses Not Included2	0	InvestmentExpensesNotIncluded2
Other Expenses Not Included	3966557	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	3966557	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	56224712	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The Association evaluates the components of the annual test for maintenance of its tax-exempt status under Section 501(c)(12) of the Internal Revenue Code of 1986, as amended. This process includes an analysis of whether the position the Association takes with regard to a particular item of income would meet the definition of an uncertain tax position under FASB ASC 740-10-50, Accounting for Uncertainty in Income Taxes. The Association is subject to routine audits by taxing jurisdictions. The tax years 2011, 2010 and 2009 remain subject to examination.
SchD_P12_S00_L04b	Schedule D, Part XII, Line 4b	Benefits paid to or for members line 4 (capital credit allocations)

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement

Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Neal E Stephens
General Manager	187092	0	0	0	0	0	21939	0	23220	0	232251	0	0	0
Mary Thiesing
Corporate Operations Manager	123333	0	0	0	0	0	21030	0	11036	0	155399	0	0	0
Scott Ehmke
Operations Manager	113731	0	1890	0	0	0	18827	0	21997	0	156445	0	0	0
Glen Noble
Engineering Manager	112815	0	0	0	0	0	18011	0	22140	0	152966	0	0	0

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Tri-State Generation and Transm
Common Board Member	40611916	Purchase of electricity for resale	0
Tri-State Generation and Transm
Common Board Member	1275424	Transm mainten & substn constrn	0
Western United Electric Supply
Common Board Member	873552	Purchase of construction materials	0

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P01_S00_L19	Form 990, Part I, Line 19	The Cooperative established a revenue deferral program in which $1.2 million in 2012 revenues will be deferred and recognized in 2013 in order to minimize the impact of increased wholesale power costs. The Cooperative is aware of the potential impact of revenue deferral on its tax-exempt and cooperative statuses. Accordingly, the Board intends to assign patronage capital resulting from the deferred revenue to those members who paid them without regard to the period of recognition as revenue. The Board has specified that all revenues deferred will be held in a separate special fund until December 2013. This revenue deferral has been approved by the RUS.
F990_P06_S0A_L05	Form 990, Part VI, Section A, Line 5	In December 2012 the Cooperative discovered an embezzlement admitted to by a former employee. The loss was $277,035, and had accumulated over a period of approximately 40 months ending in October 2012. The Cooperative has taken steps to strengthen its internal controls pertaining to the cash receipts function.
F990_P06_S0A_L06	Form 990, Part VI, Section A, Line 6	Empire Electric Association, Inc. is a member owned electric distribution cooperative.
F990_P06_S0A_L07a	Form 990, Part VI, Section A, Line 7a	The service territory of Empire Electric Association, Inc. is divided into seven districts. Each district is represented by one board member. Every member of the cooperative is entitled to vote for all open board of director seats either by mail or at the cooperative's annual meeting. Directors are elected for a four year term.
F990_P06_S0A_L07b	Form 990, Part VI, Section A, Line 7b	The Board may not sell, merge, lease or otherwise dispose of the Cooperative assets without the affirmative vote of at least two-thirds (2/3) of the members.
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	A copy of the Form 990 was circulated to the board of directors prior to their August meeting. At the August 9th 2013 meeting, the 990 was reviewed with the board and any questions regarding the document were answered. The board approved the filing of the 990 at this same meeting.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	Annually the board of directors and the cooperative's senior management complete a conflict of interest disclosure statement. This disclosure statement provides the name, address, affiliation, and type of business for the organizations that have a business relationship with the cooperative and the individual completing the disclosure statement. This policy is also reviewed annually with all employees at the cooperative's annual all employee meeting.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	Annual financial statements are mailed to each member of the cooperative prior to the cooperative's annual meeting. In addition to these statements, a copy of the Independent Auditor's Report, board minutes and a list of current board members is published on our website. Board policies, monthly financial statements, written communications to members as a group, corporate reports delivered to the states of Colorado and Utah, general information about hiring practices and salary ranges, general information about capital credits, and information provided to the cooperative as a shareholder or member of an affiliated organization is available to any member upon request. Articles of Incorporation, Bylaws, a list of board committees and members serving on those committees, published tariffs, and published rules and regulations are available to the general public upon request. The general public may request information available to members by submitting a request to the board of directors.
F990_P11_S00_L09	Form 990, Part XI, Line 9	Allocation of 2012 operating and non-operating margins less the retirement of capital credits in 2012.

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	Filed automatic extension	Explanation