2025-11-06T09:39:04-06:00 2024-12-31 720636725 HANNIS T BOURGEOIS LLP 2322 TREMONT DRIVE BATON ROUGE LA 70809 990 2024-01-01 720400467 ASSOCIATION OF LOUISIANA ELECTRIC COOPERATIVES INC ASSO 2252933450 10725 AIRLINE HWY BATON ROUGE LA 70816 AARRON GRAHAM INTERIM CEO 2252933450 2025-11-03 1 1 MICHELLE D GARBIRAS CPA P01687293 2259284770 2025-11-03 2024 2025-03-06 01:10:19Z AARRON GRAHAM 10725 AIRLINE HWY BATON ROUGE LA 70816 3177748 0 X WWW.ALEC.COOP/ X 1942 LA TO FOSTER, DEVELOP AND ENCOURAGE THE PROGRAM OF RURAL ELECTRIFICATION IN THE STATE OF LOUISIANA; AND TO FURTHER THE GENERAL WELFARE AND GENERALLY TO PROMOTE THE INTEREST OF THE MEMBERS OF THE ASSOCIATION; TO FURTHER THE SAFETY, STABILITY, SECURITY AND PROSPERITY OF ELECTRIC COOPERATIVES; TO AID IN SOLVING THE PROBLEMS COMMON TO ELECTRIC COOPERATIVES, TO DISSEMINATE INFORMATION RELATING TO THE RURAL ELECTRIFICATION PROGRAM; TO COOPERATE WITH PUBLIC OFFICIALS AND CIVIC AND SERVICE ORGANIZATIONS IN THE PROMOTION OF RURAL ELECTRIFICATION AND NATIONAL, STATE, COMMUNITY AND RURAL DEVELOPMENT; TO PROVIDE SERVICES AND INFORMATION PROGRAMS THAT WILL STIMULATE LOCAL GROWTH, STABILITY AND SECURITY, AND STRENGHTEN THE ELECTRIC COOPERATIVE PROGRAM IN LOUISIANA; AND TO OTHERWISE ASSIST THE MEMBERS OF THE ASSOCIATION TO PROVIDE ELECTRIC ENERGY TO INHABITANTS OF MEMBER SERVICE AREAS AT THE LOWEST POSSIBLE COST CONSISTENT WITH SOUND ECONOMY. 12 12 10 0 7000 0 1098253 2314087 731756 778982 56838 62138 7579 22541 1894426 3177748 1500 3000 0 0 825996 826808 0 0 0 1332301 1376004 2159797 2205812 -265371 971936 1714170 2699472 110868 124234 1603302 2575238 TO FOSTER, DEVELOP AND ENCOURAGE THE PROGRAM OF RURAL ELECTRIFICATION IN THE STATE OF LOUISIANA; AND TO FURTHER THE GENERAL WELFARE AND GENERALLY TO PROMOTE THE INTEREST OF THE MEMBERS OF THE ASSOCIATION 0 0 THE ASSOCIATION OF LOUISIANA ELECTRIC COOPERATIVES, INC. IS A STATEWIDE TRADE ASSOCIATION WHOSE MAJOR PROGRAMS INCLUDE LEGISLATIVE AND GOVERNMENTAL REPRESENTATION, PUBLICATION OF "ALONG THESE LINES AND "THE LOUISIANA COUNTRY" MAGAZINES, AND SAFETY TRAININGS. 0 1 0 1 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 10 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X AARRON GRAHAM 2252933450 10725 AIRLINE HWY BATON ROUGE LA 70816 X BYRON HARDEE DIRECTOR 1.00 X 0 0 0 DANNY BERTHELOT DIRECTOR 1.00 X 0 0 0 DENNIS GLASS DIRECTOR 1.00 X 0 0 0 TOMMY CRYAR DIRECTOR 1.00 X 0 0 0 JOE JARRELL DIRECTOR 1.00 X 0 0 0 F LANE DAVIDSON DIRECTOR 1.00 X 0 0 0 MIKE VIATOR DIRECTOR 1.00 X 0 0 0 MIKE HEINEN PRESIDENT 1.00 X X 0 0 0 RICHARD SITMAN SECRETARY/TREASURER 1.00 X X 0 0 0 ROGER DALE DEHART VICE PRESIDENT 1.00 X X 0 0 0 MIKE MARCOTTE DIRECTOR 1.00 X 0 0 0 TREVOR BENOIT DIRECTOR 1.00 X 0 0 0 ADDIE ARMATO CEO 40.00 X 134237 0 0 134237 0 0 1 0 0 0 0 1002360 1311727 2314087 MAGAZINE SALES 513110 492589 492589 SAFETY AND TRAINING 611600 94295 94295 YOUTH TOUR 611600 65000 65000 ANNUAL MEETING 561499 60500 60500 ADVERTISING SALES 541800 54198 54198 12400 12400 778982 55138 55138 7200 0 7200 7200 7200 7000 0 7000 7000 7000 MISCELLANEOUS 561499 15341 15341 15341 3177748 801523 7000 55138 X 3000 134237 383097 29481 240128 39865 100492 39693 51600 27004 11357 15473 44245 29771 PRINTING 287962 MAILING COSTS-MAGAZINE 217703 PUBLIC RELATIONS 113603 TRAINING EQUIPMENT & PR 105841 331260 2205812 104100 161852 708750 1529375 4193 19284 161 3547 1060609 794121 246638 266488 501921 600000 148407 118926 1714170 2699472 43190 74636 67678 49598 110868 124234 X 894547 1045858 708755 1529380 1603302 2575238 1714170 2699472 971936 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 41757 41757 706113 591182 114931 307461 198602 108859 5278 4337 941 266488 COMMERCIAL PAPER 600000 C 600000 ACCRUED COMPENSATED ABSENCES 49598 49598 X 3177748 0 3177748 0 3177748 2205812 0 2205812 0 2205812 PART X, LINE 2: THE ASSOCIATION IS A QUALIFIED NOT-FOR-PROFIT ORGANIZATION AND IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(6). THE ASSOCIATION FILES AN INCOME TAX RETURN IN THE U.S. FEDERAL JURISDICTION. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. ANY INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE NOT SIGNIFICANT AND ARE INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THESE FINANCIAL STATEMENTS AS APPLICABLE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. FORM 990, PART VI, SECTION A, LINE 6 EACH COOPERATIVE IS AN EQUAL MEMBER OF THE ASSOCIATION OF LA COOPERATIVES. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER COOPERATIVE IS ALLOWED REPRESENTATION BY BEING ALLOWED TO CHOOSE TWO BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS NO COMMITTEES THAT ARE GRANTED THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY; THEREFORE THERE ARE NO MEETINGS TO DOCUMENT. FORM 990, PART VI, SECTION B, LINE 11B THE COMPLETED FORM 990 IS PRESENTED TO THE CHIEF EXECUTIVE OFFICER WHO THEN PRESENTS TO THE FINANCE COMMITTEE FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C NO RELATED TRANSACTIONS ARE PERMITTED. NEW MEMBERS ARE REQUIRED TO PROVIDE DISCLOSURE OF ANY RELATIONSHIPS WITH THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 15 THE ALEC BOARD OF DIRECTORS USES THREE COMPENSATION STUDIES CONDUCTED BY THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) TO DETERMINE COMPENSATION FOR THE ALEC CEO. THE FIRST IS AN ANNUAL SURVEY OF ALL STATEWIDE ELECTRIC COOPERATIVE ASSOCIATIONS LIKE ALEC WHICH GIVES ALL COMPENSATION INFORMATION FOR EVERY STATEWIDE EXECUTIVE DIRECTOR/CEO IN THE NATION. THE SECOND IS A SURVEY OF NRECA REGION 8 ELECTRIC COOPERATIVES WHICH ALSO COLLECTS CEO COMPENSATION INFORMATION FOR ALL COOPERATIVES (DISTRIBUTION AND G&T) IN THE STATES OF LA, AR, OK, AND MO. THIRDLY, THE BOARD USES A SIMILAR COMPENSATION STUDY WHICH COLLECTS ALL OF THIS INFORMATION IN LOUISIANA. THE BOARD SETS CEO COMPENSATION BASED ON WHAT THEY BELIEVE IS FAIR BASED ON THIS INFORMATION ALONG WITH THE COST OF LIVING IN LOUISIANA COMPARED WITH OTHER MARKETS. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E GENERAL LEGISLATION 91,388. MEETINGS 82,971. STATEWIDE & NRECA MEETING 63,770. REPAIRS & MAINTENANCE 36,717. DUES & SUBSCRIPTIONS 17,271. TELEPHONE 16,582. AUTO EXPENSES 13,010. OTHER TAXES 6,195. POSTAGE 3,260. MISCELLANEOUS 96. FORM 990, PART XII, PART 2C NO CHANGE IN PROCESS FROM PRIOR YEAR.