2024-11-15T15:28:27-06:00 2023-12-31 750882037 BOLINGER SEGARS GILBERT AND MOSS LLP 8215 NASHVILLE AVENUE LUBBOCK TX 79423 990 2023-01-01 750274876 FORT BELKNAP ELECTRIC COOPERATIVE INC FORT 9405643526 PO BOX 486 OLNEY TX 763740486 KENDALL MONTGOMERY GENERAL MANAGER 9405643526 2024-10-18 1 0 WILLIAM M MILLER P00439459 8067473806 2024-10-18 X 2023 2024-10-15 13:58:12Z KENDALL MONTGOMERY PO BOX 486 OLNEY TX 763740486 19946926 0 X WWW.FORTBELKNAPEC.COM X 1939 TX TO PROVIDE ELECTRIC POWER TO RURAL AREAS AT COST ON A COOPERATIVE BASIS. 9 9 30 0 0 0 0 0 17243763 19784674 76523 77552 6752 84700 17327038 19946926 4525 6204 495485 1161683 2100841 2160865 0 0 0 14726187 16618174 17327038 19946926 0 0 40767507 41375442 11203538 11019273 29563969 30356169 PROVIDE RELIABLE, QUALITY ELECTRIC SERVICE TO OUR MEMBER-OWNERS AT AN AFFORDABLE AND COMPETITIVE COST, WHILE MAINTAINING THE FINANCIAL INTEGRITY OF THE COOPERATIVE. 0 0 SALE OF ELECTRIC POWER TO MEMBERS AT COST ON A COOPERATIVE BASIS THROUGH THE ALLOCATION OF PATRONAGE CAPITAL. THERE WERE 6,237 METERS/SERVICES AT YEAR END. 0 0 0 0 0 0 0 1 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 23 0 30 1 0 0 0 0 0 20415768 399557 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 0 X KENDALL MONTGOMERY GENERAL MANAGER 9405643526 1302 WEST MAIN OLNEY TX 76374 X RICK ICKERT PRESIDENT 1.17 X X 24653 0 0 TERRY CREEL DIRECTOR 1.36 X 23753 0 0 JIMMY BRUTON DIRECTOR 0.92 X 23553 0 0 BENNIE LANE SECRETARY/TREASURER 1.52 X X 23553 0 0 JC MATHIEWS DIRECTOR 1.19 X 23553 0 0 WILSON TAACK DIRECTOR 0.92 X 23543 0 0 LARRY HEARNE VICE PRESIDENT 1.19 X X 23517 0 0 KENNETH LOWE DIRECTOR 0.83 X 23453 0 0 JAMES R YANCEY DIRECTOR 0.96 X 23399 0 0 KENDALL MONTGOMERY CEO/GENERAL MANAGER 40.25 X 147564 0 61821 360541 0 61821 1 0 1 0 GRAHAM POLELINE LTD PO BOX 307 OLNEY TX 76374 ELECTRIC UTILITY CONTRACTOR 637681 1 X SALES OF ELECTRICITY 221000 19434509 19434509 PATRONAGE DIVIDENDS 221000 202588 202588 SERVICE FEES 221000 147577 147577 19784674 77552 77552 5400 0 5400 5400 5400 669 0 669 669 BOND SECURITIZATION P'SHIP INCOME 211100 74068 74068 MISCELLANEOUS NON-OPERATING INCOM 221000 4563 4563 78631 19946926 19859411 0 87515 X 6204 1161683 422362 1135148 162594 269719 171042 325173 1220012 PURCHASED POWER 13787523 DISTRIBUTION EXPENSE 821961 ADMIN & GENERAL EXPENSE 412009 CONSUMER EXPENSE 51496 19946926 1237506 268229 372001 1854792 1508308 562618 828912 133987 468887 40225138 16423122 23252900 23802016 3193043 2823075 9602752 11038482 557908 637533 40767507 41375442 2126982 1440782 236897 290535 6377680 7473744 2461979 1814212 11203538 11019273 X 58605 59090 0 0 29505364 30297079 29563969 30356169 40767507 41375442 X 0 792200 X X 0 1 X 0 0 0 1 X 57265 57265 794573 405308 389265 39329659 16017814 23311845 43641 43641 23802016 INVESTMENT IN SUBSIDIARY CORPORATION 2823075 C 2823075 PATRONAGE CAPITAL - BEPC 7976896 C PATRONAGE CAPITAL - TEC 521039 C PATRONAGE CAPITAL - NISC 43078 C PATRONAGE CAPITAL - CFC 315356 C PATRONAGE CAPITAL - BTC 91731 C MEMBERSHIPS IN ASSOCIATED ORGANIZATIONS 2629 C CAPITAL TERM CERTIFICATES - CFC 372403 C MEMBER CAPITAL SECURITIES - CFC 150000 C OTHER INVESTMENTS 966 C INVESTMENT IN BOND SECURITIZATION PARTNERSHIP 137034 C SCHOLARSHIP FUND-HOMESTEAD 230254 C ECONOMIC DEVOLOPMENT FUND 57096 C LINE OF CREDIT - AFFILIATED COMPANY 1140000 C 11038482 CONSUMER DEPOSITS 864255 DEFERRED CREDITS 155275 ACCRUED OPERATING TAXES 126324 POWER COST OVERCOLLECTED 580195 UNCLAIMED PATRONAGE CAPITAL 88163 1814212 X PART IV, LINE 2B: PURSUANT TO SECTION 74.3013 OF THE TEXAS PROPERTY CODE, THE COOPERATIVE HAS ESTABLISHED A RURAL SCHOLARSHIP FUND WITH AMOUNTS DESIGNATED UNCLAIMED UNDER TEXAS STATE LAW. THE AMOUNTS DEPOSITED INTO THE RURAL SCHOLARSHIP FUND ARE APPROVED BY THE STATE OF TEXAS AND CAN ONLY BE USED FOR SCHOLARSHIPS TO ENABLE STUDENTS FROM RURAL AREAS TO ATTEND COLLEGE, TECHNICAL SCHOOL OR OTHER POST SECONDARY EDUCATION INSTITUTION. ANY AMOUNTS SO DEPOSITED INTO THE RURAL SCHOLARSHIP FUND ARE STILL PAYABLE TO THE PERSON TO WHOM THE ORIGINAL PAYMENT WAS MADE BUT UNCLAIMED. THE COOPERATIVE HAS PUT INTO PLACE AN "OPERATION ROUNDUP" PLAN. MEMBERS WHO WISH TO PARTICIPATE IN THE PLAN VOLUNTARILY ROUND THEIR ELECTRIC BILLS UP TO THE NEAREST WHOLE DOLLAR. THE DIFFERENCE IS USED TO FUND THE PLAN. THE "OPERATION ROUNDUP" FUNDS ARE MAINTAINED IN A SEPARATE ACCOUNT AND USED TO SUPPORT EDUCATION PROJECTS, YOUTH PROJECTS, COMMUNITY PROJECTS AND EMERGENCY ASSISTANCE WITHIN THE COMMUNITIES AND AREAS SERVED BY THE COOPERATIVE. PART X, LINE 2: THE COOPERATIVE HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE COOPERATIVE IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE COOPERATIVE DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE, OR OTHER STATE TAXING AUTHORITY AND THAT ALL TAX BENEFITS ARE LIKELY TO BE REALIZED UPON SETTLEMENT WITH TAXING AUTHORITIES. PART IX: THE AMOUNT OF OTHER ASSETS ON FORM 990, PAGE 11, PART X, LINE 15 DOES NOT EQUAL OR EXCEED 5% OF THE TOTAL ASSETS ON FORM 990, PAGE 11, PART X, LINE 16, COLUMN B. CONSEQUENTLY, IN ACCORDANCE WITH IRS INSTRUCTIONS, SCHEDULE D, PART IX HAS BEEN LEFT BLANK. X 0 0 0 KENDALL MONTGOMERY CEO/GENERAL MANAGER 138732 0 379 0 8453 0 52553 0 9268 0 209385 0 0 0 PART II, COLUMN C: INCLUDED IN THIS AMOUNT IS THE INCREASE IN ACTUARIAL VALUE OF BENEFITS PAYABLE UNDER A DEFINED BENEFIT RETIREMENT PLAN. THE CONTRIBUTION RATE FOR PARTICIPANTS IN THE NRECA R&S DEFINED BENEFIT PENSION PLAN ARE THE SAME FOR ALL INDIVIDUALS IN THIS MULTI-EMPLOYER PLAN. THE CHANGE IN ACTUARIAL VALUE FOR EACH PARTICIPANT, HOWEVER, VARIES WITH AGE, YEARS OF SERVICE AND THE CURRENT INTEREST RATE ENVIRONMENT. IN OTHER WORDS, THE OLDER A PLAN PARTICIPANT IS, THE GREATER THE INCREASE IN THAT INDIVIDUAL'S CHANGE IN ACTUARIAL VALUE, ALL OTHER THINGS BEING EQUAL. BECAUSE THIS RELATES TO A MULTI-EMPLOYER PLAN, CASH CONTRIBUTION TO THE PLAN IN LIEU OF THE ACTUARIAL INCREASE ARE EXPENSED IN THE FINANCIAL STATEMENTS. KENDALL MONTGOMERY: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN $ 49,473 EMPLOYER CONTRIBUTION TO 401(K) PLAN 3,080 TOTAL REPORTED IN COLUMN C $ 52,553 LESS: ACTUARIAL INCREASE IN DEFINED BENEFIT PLAN (49,473) ADD: CASH CONTRIBUTION TO DEFINED BENEFIT PLAN 30,345 EXPENSE TO THE COOPERATIVE $ 33,435 FORM 990, PART VI, SECTION A, LINE 6 THE COOPERATIVE WAS FORMED BY THE MEMBERS TO PROVIDE ELECTRIC SERVICE AT COST ON A COOPERATIVE BASIS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE COOPERATIVE VOTE ON THE BOARD OF DIRECTORS. ELECTIONS ARE DONE ON A ONE MEMBER ONE VOTE BASIS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTS REQUIRE APPROVAL OF THE MEMBERS OF THE COOPERATIVE: 1. DISSOLUTION/LIQUIDATION OF THE COOPERATIVE 2. MERGER OR CONSOLIDATION OF THE COOPERATIVE WITH ANOTHER ORGANIZATION 3. DISPOSAL OF A SUBSTANTIAL PORTION OF THE COOPERATIVE'S ASSETS 4. AMENDMENT TO THE ARTICLES OF INCORPORATION FORM 990, PART VI, SECTION A, LINE 8B THE COOPERATIVE HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. THEREFORE, AND PURSUANT TO FORM 990 INSTRUCTIONS, THE QUESTION HAS BEEN ANSWERED "NO". FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT PRESENTED A COPY OF THE FORM 990 TO THE BOARD FOR DISCUSSION AND REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE COOPERATIVE REQURIES ITS EMPLOYEES TO ATTEND A MEETING TO DISCUSS THE CONFLICT OF INTERESTS POLICY AND ANY POTENTIAL CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS PERFORM AN ANNUAL REVIEW AND UTILIZE INTERNAL RESOURCES WHEN DETERMINING THE COMPENSATION OF THE GENERAL MANAGER. OTHER THAN THE GENERAL MANAGER, THE COOPERATIVE DID NOT HAVE ANY EMPLOYEES MEETING THE DEFINITION OF OFFICER OR KEY EMPLOYEE. THEREFORE, AND PURSUANT TO FORM 990 INSTRUCTIONS, LINE 15B HAS BEEN ANSWERED "NO". FORM 990, PART VI, SECTION C, LINE 19 ALL NEW MEMBERS OF THE COOPERATIVE ARE MAILED A COPY OF THE COOPERATIVE'S BYLAWS. THE COOPERATIVE ALSO PROVIDES A COMPLETE COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS TO ANY MEMBER WHO REQUESTS A COPY OF ANY SUCH DOCUMENT. ANNUALLY THE COOPERATIVE MAILS A CONDENSED SUMMARY OF THE BALANCE SHEET AND INCOME STATEMENT TO THE MEMBERS OF THE COOPERATIVE WITH THE ANNUAL MEETING NOTICE. ADDITIONALLY, A COPY OF THE BYLAWS CAN BE FOUND ON THE COOPERATIVE'S WEBSITE. FORM 990, PART VII, COLUMN F: IN ORDER TO PROVIDE RETIREMENT BENEFITS TO ITS EMPLOYEES, THE COOPERATIVE HAS ESTABLISHED A DEFINED CONTRIBUTION PLAN UNDER SECTION 401(K) OF THE INTERNAL REVENUE CODE. THE COOPERATIVE CONTRIBUTES BASED ON A PERCENTAGE OF PARTICIPATING EMPLOYEE'S COMPENSATION AS DETERMINED UNDER THE PLAN DOCUMENT. ADDITIONALLY, THE COOPERATIVE PARTICIPATES IN A MULTI-EMPLOYER DEFINED BENEFIT PLAN. CONTRIBUTIONS TO THIS PLAN ARE BASED ON THE FULL FUNDING LIMITATION OF SUCH PLAN. EMPLOYER CONTRIBUTIONS FOR BOTH PLANS ARE AVAILABLE TO PARTICIPATING EMPLOYEES, INCLUDING OFFICERS, MEETING THE ELIGIBILITY REQUIREMENTS OF SUCH PLANS. THE COOPERATIVE ALSO PROVIDES HEALTH AND LIFE INSURANCE TO ELIGIBLE EMPLOYEES THROUGH A QUALIFIED PLAN. THE AMOUNTS REPORTED ON PART VII, COLUMN (F) FOR THE OFFICERS ARE COMPRISED OF THE ACTUARIAL INCREASE IN THE DEFINED BENEFIT PLAN FOR THE OFFICER, THE TOTAL CONTRIBUTIONS TO THE 401(K) PENSION PLAN AND INSURANCE PREMIUMS PAID FOR THEIR BENEFIT. FORM 990, PART VII, SECTION A: THE BOARD OF DIRECTORS CONSIDER THE GENERAL MANAGER TO BE BOTH THE TOP MANAGEMENT OFFICIAL AND THE TOP FINANCIAL OFFICIAL. THEREFORE, ONLY THE GENERAL MANAGER IS LISTED AS AN EMPLOYEE OFFICER. FORM 990, PART VIII, LINE 2B: PATRONAGE DIVIDENDS RESULT FROM THE PURCHASE OF WHOLESALE POWER FROM A GENERATION & TRANSMISSION COOPERATIVE. PATRONAGE DIVIDENDS ALSO RESULT FROM THE PAYMENT OF INTEREST FROM COOPERATIVE BANKS AND THE PURCHASE OF SUPPLIES AND SERVICES FROM OTHER COOPERATIVE ORGANIZATIONS. THE EXPENSES ASSOCIATED WITH PURCHASES FROM AND PAYMENTS TO SUCH COOPERATIVE ORGANIZATIONS ARE A DIRECT COMPONENT OF COST OF THE ELECTRIC SERVICE PROVIDED BY THE COOPERATIVE TO ITS MEMBERS. FORM 990, PART IX: ALTHOUGH THE COOPERATIVE IS NO LONGER AN RUS BORROWER, ITS ACCOUNTING RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE RURAL UTILITIES SERVICE (RUS) UNIFORM SYSTEM OF ACCOUNTS (USOA) PRESCRIBED FOR RUS ELECTRIC BORROWERS. THE USOA DOES NOT RECORD EXPENSES IN THE GENERAL EXPENSE CATEGORIES PROVIDED ON PART IX LINES 1-23. THE COOPERATIVE SEPARATELY REPORTS SALARIES AND WAGES, EMPLOYEE BENEFITS AND PAYROLL TAXES THAT ARE ALLOCATED IN ACCORDANCE WITH THEIR ACCOUNTING SYSTEM, BUT OTHER EXPENSES THAT ARE DESCRIBED IN LINES 1-23 ARE REPORTED ON LINE 24 UNDER THE EXPENSE CATEGORIES REQUIRED BY THE USOA. FORM 990, PART IX, LINES 5-7: SALARIES AND WAGES ARE ALLOCATED TO ASSET, LIABILITY, AND EXPENSE ACCOUNTS BASED ON THE ACCOUNTING SYSTEM DESCRIBED ABOVE. THE FOLLOWING SCHEDULE RECONCILES AMOUNTS REPORTED ON LINES 5-7 TO THE TOTAL WAGES ACCRUED AND/OR PAID: TOTAL PER LINES 5-7 $ 1,557,510 LESS: DIRECTOR FEES REPORTED ON FORMS 1099-NEC (212,977) LESS: EMPLOYEE OFFICER BENEFITS REPORTED ON LINE 5 (61,821) PLUS: SALARIES & WAGES CAPITALIZED DIRECTLY TO PLANT 364,090 PLUS: SALARIES & WAGES CAPITALIIZED/EXPENSED INDIRECTLY THROUGH CLEARING & OTHER ACCOUNTS 163,223 TOTAL WAGES ACCRUED AND/OR PAID $ 1,810,025 FORM 990, PART IX, LINE 24: ADMINISTRATIVE & GENERAL EXPENSE IS COMPRISED OF THE FOLLOWING: ADMINISTRATIVE & GENERAL SALARIES, BENEFITS, & OTHER $ 396,765 OFFICE SUPPLIES 39,904 OUTSIDE SERVICES 152,109 EMPLOYEE TRAINING 114,482 DIRECTORS 222,953 ASSOCIATION DUES 48,072 MISCELLANEOUS GENERAL 53,494 ANNUAL MEETING 17,388 REGULATORY COMMISSION 28,531 MAINTENANCE OF GENERAL PLANT 21,827 TOTAL ADMIN & GENERAL EXPENSE PER FINANCIAL STATEMENTS $ 1,095,525 LESS: RECLASS OF DIRECTOR FEES TO PART IX, LINE 5 (212,977) LESS: RECLASS OF LABOR TO PART IX, LINES 5 & 7 (309,856) LESS: RECLASS OF BENEFITS TO PART IX, LINES 8-10 (160,683) TOTAL ADMIN & GENERAL EXPENSE PER FORM 990, PART IX $ 412,009 FORM 990, PART IX, LINE 4: PURSUANT TO THE FORM 990 INSTRUCTIONS, THE AMOUNT OF PATRONAGE DIVIDENDS PAID TO THE MEMBERS (HEREINAFTER REFERRED TO AS "PATRONS") SHOULD BE REPORTED ON PART IX, LINE 4. THE PHRASE "PATRONAGE DIVIDENDS PAID" REFERS TO THE PROCESS, SUBSEQUENT TO YEAR-END, BY WHICH THE COOPERATIVE ALLOCATES PATRONAGE CAPITAL TO AND, THEREFORE, OPERATES AT COST WITH ITS PATRONS. THE COOPERATIVE'S TAX EXEMPT PURPOSE IS TO PROVIDE ELECTRICITY TO ITS PATRONS AND TO DO SO ON A COOPERATIVE BASIS. TAX LAW DEFINES "OPERATING ON A COOPERATIVE BASIS" AS SUBORDINATION OF CAPITAL, DEMOCRATIC CONTROL, AND OPERATION AT COST. THE COOPERATIVE OPERATES AT COST THROUGH THE ALLOCATION OF TRUE PATRONAGE DIVIDENDS (ALSO REFERRED TO AS ALLOCATIONS OF PATRONAGE CAPITAL) TO ITS PATRONS. PATRONAGE DIVIDENDS ARE CONSIDERED PAID IF THE ALLOCATION IS MADE (1) PURSUANT TO A PRE-EXISTING OBLIGATION, (2) FROM THE MARGINS PRODUCED FROM THE TRANSACTIONS DONE WITH OR FOR PATRONS, AND (3) IN A FAIR AND EQUITABLE MANNER ON THE BASIS OF PATRONAGE (I.E. PURCHASES). ADDITIONALLY, THE ALLOCATION OF PATRONAGE DIVIDENDS SHOULD BE MADE WITHIN A REASONABLE TIME PERIOD AFTER THE CLOSE OF THE COOPERATIVE'S YEAR-END OF DECEMBER 31. EACH ONE OF THESE REQUIREMENTS FOR A TRUE PATRONAGE DIVIDEND IS PROVIDED FOR IN THE NON-PROFIT OPERATION ARTICLE OF THE BYLAWS. THE AMOUNT REPORTED ON PART IX, LINE 4 REPRESENTS THE AMOUNT OF PATRONAGE CAPITAL THAT IS EITHER ALLOCATED OR TO BE ALLOCATED TO THE PATRONS RESULTING FROM THEIR PURCHASE OF ELECTRICITY FROM THE COOPERATIVE FOR THE 2023 CALENDAR YEAR. BECAUSE PATRONAGE DIVIDENDS ARE THE PROCESS BY WHICH THE COOPERATIVE OPERATES AT COST WITH ITS PATRONS AND THEREBY A KEY COMPONENT TO ACCOMPLISHING ITS EXEMPT PURPOSE, THE COOPERATIVE HAS REPORTED SUCH AMOUNTS AS AN EXPENSE FOR FORM 990 REPORTING. PATRONAGE DIVIDENDS ARE NOT AN EXPENSE FOR FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, HOWEVER. FORM 990, PART IX, LINE 1: ALL GRANTS, SPONSORSHIPS, AND/OR DONATIONS ARE MADE TO NON-PROFIT AND CIVIC ORGANIZATIONS THAT ARE LOCATED IN THE COOPERATIVE'S SERVICE AREA, AND ARE INTENDED TO IMPROVE THE COMMUNITIES IN WHICH OUR MEMBERS RESIDE. EACH GRANT, SPONSORSHIP, AND/OR DONATION MADE DURING THE YEAR WAS BELOW THE REPORTING THRESHOLD OF SCHEDULE I, PART II. FORM 990, PART XI, LINE 9: PATRONAGE CAPITAL ALLOCATED OR TO BE ALLOCATED 1,161,683. PATRONAGE CAPITAL RETIRED - TOTAL PATRONAGE CAPITAL RETIRED - DISCOUNT NET CHANGE IN MEMBERSHIPS 485. EQUITY METHOD INCOME FROM SUBSIDIARY -369,968. FORM 990, PART XII, LINE 2C: THE BOARD AS A WHOLE IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTING THE INDEPENDENT AUDITOR. PROCEDURAL CHANGES DID NOT OCCUR DURING THE YEAR. FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARY 1302 W MAIN OLNEY TX 76374 752716462 SURVEYING MAPS AND RIGHTS OF WAY TX FORT BELKNAP ELECTRIC COOPERATIVE INC C 6898115 4062301 0.99600 1 1 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARIES INC A 71697 OFFICE SPACE RENTAL FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARIES INC L N/A - LESS THAN $50,000 FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARIES INC O 98477 LABOR DISTRIBUTION FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARIES INC Q 186708 INVOICES & OTHER RECORDS FORT BELKNAP SERVICES CORPORATION AND SUBSIDIARIES INC D 1140000