2024-10-29T08:25:25-05:00 2023-12-31 720398470 HEARD MCELROY & VESTAL LLC 1900 NORTH 18TH STREET SUITE 300 MONROE LA 71201 990 2023-01-01 720275430 NORTHEAST LA POWER COOPERATIVE INC NORT 3184354523 POST OFFICE BOX 1577 WINNSBORO LA 71295 JEFFREY S CHURCHWELL GENERAL MANAGER 3184354523 2024-10-15 1 1 CONNIE K SMALLWOOD P00451663 3183883108 2024-10-16 2023 2024-10-15 13:58:12Z JEFFREY S CHURCHWELL PO BOX 1577 WINNSBORO LA 71295 28504560 0 X WWW.NELPCO.COOP X 1938 LA DISTRIBUTION OF ELECTRICITY IN RURAL AREAS 8 4 73 0 0 0 0 0 34521598 27948700 55968 110064 455861 433973 35033427 28492737 0 0 442594 -1151117 4624578 5076383 0 0 0 29966255 24567471 35033427 28492737 0 0 48064247 46753294 22255965 22376856 25808282 24376438 DISTRIBUTION OF ELECTRICITY IN RURAL AREAS 0 0 DISTRIBUTION OF ELECTRICITY IN RURAL AREAS OF NORTHEAST LOUISIANA (FRANKLIN PARISH, MADISON PARISH, RICHLAND PARISH, TENSAS PARISH, EAST CARROLL PARISH, WEST CARROLL PARISH, AND MOREHOUSE PARISH). AS OF DECEMBER 31, 2023 THE ORGANIZATION SERVED 17,966 ACTIVE CUSTOMERS. AS OF DECEMBER 31, 2022 THE ORGANIZATION SERVED 17,865 ACTIVE CUSTOMERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 21 0 1 73 1 0 0 0 0 0 0 0 27244399 1248337 0 0 0 X 8 4 0 0 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 1 1 0 X X JEFFREY S CHURCHWELL 3184354523 1411 LANDIS STREET WINNSBORO LA 71295 THAD H WATERS JR DIRECTOR 4.00 X 10019 0 0 ALTON L WELCH JR DIRECTOR 4.00 X 10358 0 0 RICHARD T STRONG DIRECTOR 4.00 X 8065 0 0 STEVE E PYLANT DIRECTOR 4.00 X 3696 0 0 DAVIN MCMURRY DIRECTOR 4.00 X 6363 0 0 JEFFREY S CHURCHWELL GENERAL MANAGER 40.00 1.00 X 197197 0 33370 WELDON FITCH PRESIDENT 10.00 X 12678 0 0 CHARLES B HIXON VICE PRESIDENT 4.00 X 6060 0 0 RONALD PIPPIN SECRETARY 4.00 X 5110 0 0 KATHRYN W PYLANT ACCOUNTANT 40.00 X 155943 0 17245 BILLY ACREMAN DISTRICT OFFICE MANAGER 40.00 X 117127 0 22592 532616 0 73207 3 0 1 0 ROEDEL PARSONS KOCH BLACHE 8440 JEFFERSON HIGHWAY STE 301 BATON ROUGE LA 708097652 LEGAL SERVICES 151864 1 SALES OF ELECTRICITY 221000 27244399 27244399 CAPITAL CREDITS 221000 373774 373774 OTHER ELECTRIC REVENUE 221000 330527 330527 27948700 36381 36381 176008 0 176008 176008 176008 85506 11823 73683 73683 73683 MANAGEMENT INCOME 221000 153546 153546 MISC NON-OPERATING INCOME 221000 104419 104419 257965 28492737 28206665 0 286072 -1151117 415488 3174099 170092 1043016 273688 214054 50780 163335 721691 1965329 POWER PURCHASED 19992433 PROPERTY TAX 331870 OPERATION ROUND UP ADMI 2602 1125377 28492737 306196 271169 3874468 1838027 664910 536173 349629 407602 74419659 33732296 39639102 40687363 1531901 1836789 1698041 1176171 48064247 46753294 4723004 5414945 15464147 14541892 2068814 2420019 22255965 22376856 X 108900 108585 25699382 24267853 0 0 25808282 24376438 48064247 46753294 X 0 -1431844 X X 0 1 X 1 0 74419659 33732296 40687363 40687363 CUSTOMERS' ENERGY PREPAYMENTS 141199 CUSTOMER DEPOSITS 1903578 DUE TO VOLT 375242 2420019 X 28492737 0 28492737 0 28492737 29643854 0 29643854 -1151117 -1151117 28492737 PART X, LINE 2: THE COOPERATIVE IS REQUIRED TO REVIEW VARIOUS TAX POSITIONS IT HAS TAKEN WITH RESPECT TO ITS TAX-EXEMPT STATUS AND DETERMINE WHETHER IN FACT IT CONTINUES TO QUALIFY AS A TAX EXEMPT ENTITY. IN ADDITION, AS A TAX EXEMPT ENTITY, THE COOPERATIVE MUST ASSESS WHETHER IT HAS ANY TAX POSITIONS ASSOCIATED WITH UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX. THE COOPERATIVE DOES NOT EXPECT ANY OF ITS TAX POSITIONS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. ANY PENALTIES RELATED TO LATE FILING OR OTHER REQUIREMENTS WOULD BE RECOGNIZED AS PENALTIES EXPENSE IN THE COOPERATIVE'S ACCOUNTING RECORDS. THE COOPERATIVE IS REQUIRED TO FILE U.S. FEDERAL FORM 990 FOR INFORMATIONAL PURPOSES. ITS FEDERAL INCOME TAX RETURNS FOR THE PREVIOUS THREE TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XII, LINE 4B - OTHER ADJUSTMENTS: THIS AMOUNT IS THE NET MARGIN FOR 2023. THIS AMOUNT IS REPORTED AS BENEFITS -1,151,117. PAID TO OR FOR MEMBERS ON FORM 990 PART IX LINE 4 0 0 0 JEFFREY S CHURCHWELL GENERAL MANAGER 197197 0 0 0 0 0 26579 0 6791 0 230567 0 0 0 KATHRYN W PYLANT ACCOUNTANT 155943 0 0 0 0 0 10719 0 6526 0 173188 0 0 0 KATHRYN W PYLANT FAMILY MEMBER OF DIRECTOR STEVE PYLANT 155943 EMPLOYEE OF ORGANIZATION 0 FORM 990, PART VI, SECTION A, LINE 6 NORTHEAST LOUISIANA POWER COOPERATIVE IS A RURAL ELECTRIC DITRIBUTION COOPERATIVE WHICH IS COMPRISED OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE COOPERATIVE ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. BOARD MEMBERS MUST BE MEMBERS OF THE COOPERATIVE TO BE ELIGIBLE. FORM 990, PART VI, SECTION A, LINE 8B COMMITTEES FORMED BY THE BOARD OF DIRECTORS MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS. THEY DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED ONLY BY THE SIGNING OFFICER PRIOR TO FILING. COPIES OF FORM 990 ARE DISTRIBUTED TO THE MEMBERS OF THE BOARD OF DIRECTORS AT THE BOARD MEETING HELD SUBSEQUENT TO RETURN FILING. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS, AND KEY EMPLOYEES RECEIVE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND AN INDEPENDENCE QUESTIONNAIRE WHICH SHOULD DISCLOSE ANY INTERESTS OR RELATIONSHIPS THAT COULD CAUSE A CONFLICT OF INTEREST OR INDEPENDENCE ISSUE. THE BOARD OF DIRECTORS IS NOTIFIED OF ANY POTENTIAL ISSUES THAT ARE DISCLOSED AND IS RESPONSIBLE FOR IMPOSING ANY NECESSARY RESTRICTIONS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS APPOINTS A COMMITTEE OF BOARD MEMBERS ANNUALLY TO REVIEW THE COOPERATIVE PAY SCALE AND MAKE RECOMMENDATIONS TO THE BOARD REGARDING CHANGES TO THE PAY SCALE AND PAY RATES FOR EMPLOYEES, INLUDING THE GENERAL MANAGER AND SUPERVISOR OF GENERAL ACCOUNTING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS ARE KEPT AT THE OFFICE OF THE COOPERATIVE AND ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION IS DISTRIBUTED TO THE MEMBERS AT THE COOPERATIVE'S ANNUAL MEETING. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS -1,431,844. FROM 990 PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING 2023. THE NORTHEAST LOUISIANA POWER OPERATION ROUND UP INC 1411 LANDIS STREET WINNSBORO LA 71295 811843171 PROVIDE NON-CASH GRANTS TO APPROVED RECIPIENTS WITH SPECIFIC NEEDS. LA 501(C)(3) LINE 11 NORTHEAST LA POWER COOPERATIVE INC 1 VOLT BROADBAND LLC P O BOX 1577 WINNSBORO LA 71295 853763846 INTERNET TELECOMMUNICATIONS LA NORTHEAST LA POWER COOPERATIVE C 1430794 43859334 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 NORTHEAST LOUISIANA OPERATION ROUND UP P 2602 FORM 990. PART V, LINE 1P NORTHEAST LA POWER COOPERATIVE INC. PAYS AND REPORTS ALL ADMINISTRATIVE EXPENSES OF THE NORTHEAST LOUISIANA OPERATION ROUND UP. FOR 2023 THIS AMOUNT TOTALED $2,602