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ObjectId: 201713199349309736 - Submission: 2017-11-15
TIN: 53-0116145
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Information about Schedule R (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
16
Open to Public Inspection
Name of the organization
NATIONAL RURAL ELECTRIC
COOPERATIVE ASSOCIATION
Employer identification number
53-0116145
Part I
Identification of Disregarded Entities
Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Total income
(e)
End-of-year assets
(f)
Direct controlling
entity
Part II
Identification of Related Tax-Exempt Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization
(b)
Primary activity
(c)
Legal domicile (state
or foreign country)
(d)
Exempt Code section
(e)
Public charity status
(if section 501(c)(3))
(f)
Direct controlling
entity
(g)
Section 512(b)(13) controlled entity?
Yes
No
(1)
NRECA INTERNATIONAL FOUNDATION
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1409279
CHARITIABLE ACTIVITES
VA
501(C)(3)
509(A)(C) TYPE II
NRECA
Yes
(2)
NRECA INTERNATIONAL
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1387851
INTERNATIONAL RURAL ELECTRIFICATION
VA
501(C)(3)
170(B)(1)(A)(VI)
NRECA
Yes
(3)
FUNDACION ENERGETICA BOLIVIANA
4301 WILSON BLVD
ARLINGTON
,
VA
22203
BOLIVIAN RURAL ELECTRIFICATION
BL
N/A
NRECA
Yes
(4)
NRECA WOOD QUALITY CONTROL INC
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1446660
WOOD POLE TESTING
VA
501(C)(6)
NRECA
Yes
(5)
GLENN ENGLISH NAT'L LEADERSHIP COOP FND
4301 WILSON BLVD
ARLINGTON
,
VA
22203
46-1424031
AWARDING OF SCHOLARSHIPS
VA
501(C)(3)
509 (A) (3) TYPE I
NRECA
Yes
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2016
Page 2
Schedule R (Form 990) 2016
Page
2
Part III
Identification of Related Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Part IV
Identification of Related Organizations Taxable as a Corporation or Trust
Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes
No
(1)
COOPERATING INSURANCE SERVICES
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1076274
INSURANCE AGENT
VA
NRECA UNITED
C
43,243
741,642
100.000 %
Yes
(2)
ELECTRIC COOPERATIVE LIFE INSURANCE CO
4301 WILSON BLVD
ARLINGTON
,
VA
22203
86-0262046
LIFE & HOSPITALIZATION INSURANCE
VA
NRECA
C
67,316
1,790,217
100.000 %
Yes
(3)
COOPERATING BENEFIT ADMINISTRATORS
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1327041
CLAIMS ADMINISTRATOR
VA
NRECA UNITED
C
12,935,950
5,140,281
100.000 %
Yes
(4)
COOPERATING ENERGY SERVICES
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1490710
SOFTWARE INTEGRATION DEVELOPMENT
VA
NRECA UNITED
C
279,467
10,000
100.000 %
Yes
(5)
RE INVESTMENT CORPORATION
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1679315
INVESTMENT BROKER
VA
NRECA UNITED
C
139,180
100.000 %
Yes
(6)
RE ADVISERS CORPORATION
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1694000
INVESTMENT ADVISER
VA
RE INVESTMENT INC
C
22,676,941
23,017,306
100.000 %
Yes
(7)
NRECA UNITED INC
4301 WILSON BLVD
ARLINGTON
,
VA
22203
52-1765915
HOLDING COMPANY
VA
ELCO
C
300,000
340,669
100.000 %
Yes
Schedule R (Form 990) 2016
Page 3
Schedule R (Form 990) 2016
Page
3
Part V
Transactions With Related Organizations
Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note.
Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1
During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a
Receipt of
(i)
interest,
(ii)
annuities,
(iii)
royalties, or
(iv)
rent from a controlled entity
.....................
1a
Yes
b
Gift, grant, or capital contribution to related organization(s)
............................
1b
No
c
Gift, grant, or capital contribution from related organization(s)
............................
1c
No
d
Loans or loan guarantees to or for related organization(s)
............................
1d
No
e
Loans or loan guarantees by related organization(s)
............................
1e
No
f
Dividends from related organization(s)
............................
1f
No
g
Sale of assets to related organization(s)
............................
1g
No
h
Purchase of assets from related organization(s)
............................
1h
No
i
Exchange of assets with related organization(s)
............................
1i
No
j
Lease of facilities, equipment, or other assets to related organization(s)
.......................
1j
No
k
Lease of facilities, equipment, or other assets from related organization(s)
......................
1k
No
l
Performance of services or membership or fundraising solicitations for related organization(s)
.....................
1l
Yes
m
Performance of services or membership or fundraising solicitations by related organization(s)
.................
1m
No
n
Sharing of facilities, equipment, mailing lists, or other assets with related organization(s)
...................
1n
Yes
o
Sharing of paid employees with related organization(s)
............................
1o
Yes
p
Reimbursement paid to related organization(s) for expenses
............................
1p
No
q
Reimbursement paid by related organization(s) for expenses
............................
1q
Yes
r
Other transfer of cash or property to related organization(s)
............................
1r
No
s
Other transfer of cash or property from related organization(s)
............................
1s
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization
(b)
Transaction
type (a-s)
(c)
Amount involved
(d)
Method of determining amount involved
(1)
NRECA INTERNATIONAL FOUNDATION
L
186,312
ACCOUNTING RECORDS
(2)
NRECA INTERNATIONAL FOUNDATION
N
24,540
ACCOUNTING RECORDS
(3)
NRECA INTERNATIONAL FOUNDATION
Q
454,313
ACCOUNTING RECORDS
(4)
NRECA INTERNATIONAL
L
821,961
ACCOUNTING RECORDS
(5)
NRECA INTERNATIONAL
N
159,516
ACCOUNTING RECORDS
(6)
NRECA INTERNATIONAL
Q
11,247,584
ACCOUNTING RECORDS
(7)
NRECA WOOD QUALITY CONTROL INC
L
132,696
ACCOUNTING RECORDS
(8)
NRECA WOOD QUALITY CONTROL INC
O
465,356
ACCOUNTING RECORDS
(9)
NRECA WOOD QUALITY CONTROL INC
Q
1,344,312
ACCOUNTING RECORDS
(10)
COOPERATING INSURANCE SERVICES
Q
451,928
ACCOUNTING RECORDS
(11)
COOPERATING BENEFIT ADMINISTRATORS
L
4,748,317
ACCOUNTING RECORDS
(12)
COOPERATING BENEFIT ADMINISTRATORS
N
655,129
ACCOUNTING RECORDS
(13)
COOPERATING BENEFIT ADMINISTRATORS
O
6,647,021
ACCOUNTING RECORDS
(14)
COOPERATING BENEFIT ADMINISTRATORS
Q
2,292,620
ACCOUNTING RECORDS
(15)
COOPERATING ENERGY SERVICES
L
92,027
ACCOUNTING RECORDS
(16)
COOPERATING ENERGY SERVICES
O
70,153
ACCOUNTING RECORDS
(17)
COOPERATING ENERGY SERVICES
Q
113,321
ACCOUNTING RECORDS
(18)
RE INVESTMENT INC
L
307,282
ACCOUNTING RECORDS
(19)
RE INVESTMENT INC
Q
2,222,461
ACCOUNTING RECORDS
(20)
RE ADVISERS INC
A
664,238
ACCOUNTING RECORDS
(21)
RE ADVISERS INC
L
2,672,976
ACCOUNTING RECORDS
(22)
RE ADVISERS INC
N
334,200
ACCOUNTING RECORDS
(23)
RE ADVISERS INC
Q
10,218,898
ACCOUNTING RECORDS
(24)
GLENN ENGLISH FOUNDATION
Q
22,845
ACCOUNTING RECORDS
(25)
NRECA UNITED
Q
25,746
ACCOUNTING RECORDS
Schedule R (Form 990) 2016
Page 4
Schedule R (Form 990) 2016
Page
4
Part VI
Unrelated Organizations Taxable as a Partnership
Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity
(b)
Primary activity
(c)
Legal domicile
(state or foreign
country)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)
(e)
Are all partners
section
501(c)(3)
organizations?
(f)
Share of total income
(g)
Share of
end-of-year
assets
(h)
Disproprtionate allocations?
(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065)
(j)
General or
managing
partner?
(k)
Percentage
ownership
Yes
No
Yes
No
Yes
No
Schedule R (Form 990) 2016
Page 5
Schedule R (Form 990) 2016
Page
5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference
Explanation
Schedule R (Form 990) 2016
Additional Data
Software ID:
Software Version: