2024-07-22T08:45:24-05:00 2023-12-31 450250958 Eide Bailly LLP 4585 Coleman St Ste 200 Bismarck ND 58503 990 2023-01-01 382214287 Michigan Electric Cooperative Association MICH 5173516322 201 Townsend St 900 Lansing MI 48933 Craig Borr President/CEO 5173516322 2024-07-15 1 Craig Borr XXX-XX-XXXX 1 Lisa Chaffee CPA P00193453 7012551091 2024-07-15 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z Craig Borr 201 Townsend St 900 Lansing MI 48933 3186522 0 X www.meca.coop X 1978 MI To promote and serve the needs of the member cooperatives. 20 20 2 24 87000 0 0 0 3281362 3137384 9715 49138 0 0 3291077 3186522 0 100000 0 0 865902 500444 0 0 0 2205594 2412800 3071496 3013244 219581 173278 2134456 2222472 672177 586915 1462279 1635557 X To promote and serve the needs of the member cooperatives. 0 0 GENERAL MEMBERSHIP DUES:Represent the legislative and regulatory interests of Michigan's electric cooperatives with a unified message that ensures their ability to provide safe, reliable and affordable electricity to member-consumers. Develop and implement strategic communications that advance cooperative priorities and member-consumer engagement. PUBLICATIONS:Create and publish Michigan Country Lines magazine in partnership with Michigan's electric cooperatives to advance cooperative priorities and member-consumer engagement. SAFETY/LOSS SERVICES:Empower the safety culture of Michigan's electric cooperatives and utility partners through a comprehensive safety program. EDUCATION/TRAINING PROGRAMS:Coordinate education and training resources for Michigan's electric cooperative directors, managers, employees, and future leaders. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 2 1 1 1 0 0 0 0 0 0 0 X 20 20 1 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X Ronald McCullick Wolverine Power Cooperative 2317793500 10125 W Watergate Rd Cadillac MI 49601 X X Tony Anderson Director (Jan-June) 1.00 X X 0 0 0 Eric Baker Director 1.00 X 0 0 0 Mike Furmanski Director 1.00 X 0 0 0 Terry Lautner Director (Jan-May) 1.00 X 0 0 0 Gabe Schneider Director/Vice Chairman 1.00 X X 0 0 0 Dan DeCoeur Director 1.00 X 0 0 0 Chris O'Neill Director/Sec/Treasurer 1.00 X X 0 0 0 Bob Hance Director 1.00 X 0 0 0 Fred Turk Director (Jan-Apr & Dec) 1.00 X 0 0 0 Tom Sobeck Director/Chair 1.00 X X 0 0 0 Sandy Borowicz Director 1.00 X 0 0 0 Randy Dhyse Director 1.00 X 0 0 0 Larry Hermanson Director (Jan-Mar) 1.00 X 0 0 0 Howard Bowersox Director 1.00 X 0 0 0 Shaun Lamp Director 1.00 X 0 0 0 Jim Stebbins Director 1.00 X 0 0 0 William Hodges Director 1.00 X 0 0 0 Gerry Bundle Director (May-Dec) 1.00 X 0 0 0 Brad Essenmacher Director 1.00 X 0 0 0 Don Johnson Director 1.00 X 0 0 0 Rachel Johnson Director (June-Dec) 1.00 X 0 0 0 Brian Takvalkoski Director (Sept-Dec) 1.00 X 0 0 0 Chad Stirrett Director (Jan-Sept) 1.00 X 0 0 0 Eugene Soumis Director 1.00 X 0 0 0 Craig Borr President/CEO 24.00 X 0 0 0 Joe McElroy Director of Safety & Loss 46.20 X 179002 0 72199 Thomas Ulatowski Safety & Loss Control Instructor 42.60 X 122872 0 31998 301874 0 104197 2 0 1 0 The Freeport Press Inc 2027 Reiser Ave SE New Philadelphia OH 44663 Printing/Publishing 503381 Wolverine Power Supply Cooperative 10125 W Watergate Rd Cadillac MI 49601 Management Services 380000 Dykema-Gossett PLCC 201 Townsend St Suite 900 Lansing MI 48893 Law Firm/Landlord/Lobbyist 247029 Dorr Holding LLC 1163 Long Lake Rd Brighton MI 48114 Communicaiton Specialist 113311 4 General Membership Due 900099 1300191 1300191 Publications 541800 1206603 1119603 87000 Safety/Loss Services 900099 613797 613797 Education Training Pro 611710 13800 13800 2993 2993 3137384 49138 49138 3186522 3050384 87000 49138 X 100000 320387 97070 60865 22122 100025 17350 169683 615295 7500 38361 26953 46404 157334 21430 19717 12033 Publication Office Expe 1049494 Workshops 62082 Membership Dues 35336 Youth Programs 16721 17082 3013244 1707489 1880422 393 9008 81211 73737 106108 63389 62436 42719 10599 11339 272328 205247 2134456 2222472 128467 116926 323668 290885 220042 179104 672177 586915 X 1462279 1635557 1462279 1635557 2134456 2222472 173278 0 X 0 1 X 1 0 1 0 0 106108 63389 42719 42719 Retirement Plan Advanced Funding 26143 Operating Lease 179104 205247 Operating Lease Liability 179104 179104 X 3186522 0 3186522 0 3186522 3013244 0 3013244 0 3013244 Part X, Line 2: As of December 31, 2023 and 2022, 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. 1 Cooperative Family Fund Charity 5930 US 31 Grawn MI 49637 921416383 501(c)(3) 100000 0 Support for children when they lose an electric cooperative parent 1 0 Part I, Line 2: MECA made a one-time donation to the Cooperative Family Fund's general fund for use in its mission to provide support to children who experience the loss of a parent who is actively employed at an electric cooperative. The Coopertive Family Fund reported back to the Board on the use of the funds and its mission. X X 1 1 0 0 0 Joe McElroy Director of Safety & Loss 177351 0 0 0 1651 0 59367 0 13188 0 251557 0 0 0 Thomas Ulatowski Safety & Loss Control Instructor 122516 0 0 0 356 0 21545 0 10809 0 155226 0 0 0 Part I, Line 1a Written policy states as part of MECA's health and wellness cost sharing plan, MECA covers 75% of membership dues for an individual employee to join a health club, up to a maximum of $75.00. MECA grossed up a couple of insignificant payments to employees for de minimus awards. 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 methods listed in Part I, line 3 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. Form 990, Part VI, Section A, line 1a The Executive Committee consists of the Chairman, Vice-Chairman, and Secretary-Treasurer 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 Dan DeCoeur, Eric Baker and Craig Borr have a business relationship. Dan and Eric are employees of a member cooperative of which Craig is an officer. Form 990, Part VI, Section A, line 3 The services of the President/CEO and various other supporting services are provided to the Association under a Unified Services Agreement (Agreement) that covers the period of 1/1/2020 - 12/31/2029 with one of its member cooperatives. This Agreement established a set annual fee for the period of 2020-2022, and a formula to adjust that fee thereafter. The Agreement's Scope of Work section outlines the responsibilities and duties of the support services to be provided to the Association including those of the President/CEO. The Agreement was reviewed and approved by the Association's Board of Directors. 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 No Committee acted on behalf of the board. Form 990, Part VI, Section B, line 11b The 990 is received and reviewed for accuracy by the Reporting Agent and President/CEO. Upon approval, it is provided to the entire Board of Directors for its review prior to filing with the IRS. After any concerns presented by the Board of Directors are addressed, the President/CEO signs and the outside reporting agent files the return with the IRS. 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 services of the President / CEO (CEO) are provided to the Association mentioned earlier in these notes. The agreement was approved by the Association's Board of Directors and covers the period of 1/1/2020 - 12/31/2029. The agreement does not establish an individual pay rate for the CEO's services or any other services provided under the contract. The Agreement uses a formula rate to compute the annual fee amount. As the CEO is an employee of one of the association's member cooperatives, his salary and related compensation is annually reported on the Form 990 of the member cooperative. The annual salary of the CEO is set by the member cooperative based on survey information provided by the National Rural Electric Cooperative Association (NRECA) for similar positions throughout the country and other pertinent information gathered by the member cooperative's Human Resources Department. Form 990, Part VI, Section C, line 19 The governing documents are available online at www.meca.coop. 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. 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 estimated increase for the individuals reported on Part VII are as follows: Joe McElroy $53,818 Thomas Ulatowski $17,656 The current year expense for this defined benefit plan was as follows: Joe McElroy $35,403 Thomas Ulatowski $22,832 Form 990, Part IX, line 11g Outside Contractor - Country Lines Nonbill 110,753. Outside Contractor - General 491,942. Outside Contractor - LC&S 12,600.