TY 2019 Form 990 Schedule O

efile Public Visual Render ObjectId: 202001979349304970 - Submission: 2020-07-15 TIN: 57-0123093

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

BERKELEY ELECTRIC COOPERATIVE INC

Employer identification number

57-0123093

Return Reference	Explanation
Members or stockholder classes and rights Part VI line 6	COMMON MEMBERSHIP IS REQUIRED UPON REQUEST OF ELECTRICAL SERVICE. ONE MEMBERSHIP EQUALS ONE VOTE.
Member election for additional members Part VI line 7a	BOARD ELECTED AT ANNUAL MEETING AT WHICH ALL MEMBERS HAVE ONE VOTE
Governing body decisions Part VI line 7b	BYLAWS ADJUSTMENTS REQUIRE VOTE OF THE MEMBERSHIP AT THE ANNUAL MEETING. EACH MEMBERSHIP HAS ONE VOTE
Form 990 governing body review Part VI line 11	MANAGEMENT AND GOVERNING BODY REVIEW
Conflict of interest policy compliance Part VI line 12c	MANAGEMENT AND BOARD SIGN CONFLICT OF INTEREST REPORTS ANNUALLY
CEO executive director top management comp Part VI line 15a	FORM 990 PART VI SECTION B LINE 15 - OUTSIDE CONSULTANTS ARE USED TO EVALUATE JOB RESPONSIBILITIES IN COMPARISON WITH OTHER COOPERATIVES AND WHETHER LEVEL OF COMPENSATION IS IN LINE WITH SIMILAR SIZE DUTIES FOR INDIVIDUAL AND COOPERATIVE. THE MOST RECENT EVALUATION / REVIEW WAS CONDUCTED IN SPRING OF 2019
Other officer or key employee compensation Part VI line 15b	FORM 990 PART VI SECTION B LINE 15 - OUTSIDE CONSULTANTS ARE USED TO EVALUATE JOB RESPONSIBILITIES IN COMPARISON WITH OTHER COOPERATIVES AND WHETHER LEVEL OF COMPENSATION IS IN LINE WITH SIMILAR SIZE DUTIES FOR INDIVIDUAL AND COOPERATIVE. THE MOST RECENT EVALUATION / REVIEW WAS CONDUCTED IN SPRING OF 2019
Governing documents etc available to public Part VI line 19	FORM 990 PART VI SECTION C LINE 19 - THE FORM 990 IS AVAILABLE AT ALL DISTRICT OFFICES, SENT UPON REQUEST AND POSTED ON PUBLIC WEBSITE. ANNUAL REPORTS ARE DISTRIBUTED AT THE ANNUAL MEETING AND BYLAWS ARE PROVIDED TO NEW APPLICANTS UPON REQUEST FOR SERVICE FORM 990 AND AUDITED FINANCIALS ARE AVAILABLE UPON REQUEST AT CORPORATE HEADQUARTERS
Explanation of other changes in net assets or fund balances Part XI line 9	ASSIGNMENTS, RETIREMENTS AND ADJUSTMENTS TO PATRONAGE CAPITAL ACCOUNTS
Part IX response or note to any line in Part IX	FORM 990 PART IX LINE 25 - THE CORPORATIONS RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED BY THE FEDERAL ENERGY REGULATION COMMISSION (18CFR, PART 101). THOSE PRACTICES UTILIZE ALLOCATION OF CERTAIN EXPENSES BASED ON LABOR CHARGES OR OTHER ALLOCATION BASES. AS A RESULT, IT WOULD REQUIRE SIGNIFICANT EFFORT TO BREAK OUT EXPENSES IN THE FUNCTIONAL CATEGORIES PROVIDED FOR ON THE STATEMENT OF FUNCTIONAAL EXPENSES. MANAGEMENT HAS OPTED TO CLASSIFY ITS EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSES IN THE SAME MANNER IT REPORTS ITS FINANCIAL RESULTS TO LENDERS AND MEMBERS.

Return Reference

Explanation

Members or stockholder classes and rights Part VI line 6

COMMON MEMBERSHIP IS REQUIRED UPON REQUEST OF ELECTRICAL SERVICE. ONE MEMBERSHIP EQUALS ONE VOTE.

Member election for additional members Part VI line 7a

BOARD ELECTED AT ANNUAL MEETING AT WHICH ALL MEMBERS HAVE ONE VOTE

Governing body decisions Part VI line 7b

BYLAWS ADJUSTMENTS REQUIRE VOTE OF THE MEMBERSHIP AT THE ANNUAL MEETING. EACH MEMBERSHIP HAS ONE VOTE

Form 990 governing body review Part VI line 11

MANAGEMENT AND GOVERNING BODY REVIEW

Conflict of interest policy compliance Part VI line 12c

MANAGEMENT AND BOARD SIGN CONFLICT OF INTEREST REPORTS ANNUALLY

CEO executive director top management comp Part VI line 15a

FORM 990 PART VI SECTION B LINE 15 - OUTSIDE CONSULTANTS ARE USED TO EVALUATE JOB RESPONSIBILITIES IN COMPARISON WITH OTHER COOPERATIVES AND WHETHER LEVEL OF COMPENSATION IS IN LINE WITH SIMILAR SIZE DUTIES FOR INDIVIDUAL AND COOPERATIVE. THE MOST RECENT EVALUATION / REVIEW WAS CONDUCTED IN SPRING OF 2019

Other officer or key employee compensation Part VI line 15b

Governing documents etc available to public Part VI line 19

FORM 990 PART VI SECTION C LINE 19 - THE FORM 990 IS AVAILABLE AT ALL DISTRICT OFFICES, SENT UPON REQUEST AND POSTED ON PUBLIC WEBSITE. ANNUAL REPORTS ARE DISTRIBUTED AT THE ANNUAL MEETING AND BYLAWS ARE PROVIDED TO NEW APPLICANTS UPON REQUEST FOR SERVICE FORM 990 AND AUDITED FINANCIALS ARE AVAILABLE UPON REQUEST AT CORPORATE HEADQUARTERS

Explanation of other changes in net assets or fund balances Part XI line 9

ASSIGNMENTS, RETIREMENTS AND ADJUSTMENTS TO PATRONAGE CAPITAL ACCOUNTS

Part IX response or note to any line in Part IX

FORM 990 PART IX LINE 25 - THE CORPORATIONS RECORDS ARE MAINTAINED IN ACCORDANCE WITH THE UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED BY THE FEDERAL ENERGY REGULATION COMMISSION (18CFR, PART 101). THOSE PRACTICES UTILIZE ALLOCATION OF CERTAIN EXPENSES BASED ON LABOR CHARGES OR OTHER ALLOCATION BASES. AS A RESULT, IT WOULD REQUIRE SIGNIFICANT EFFORT TO BREAK OUT EXPENSES IN THE FUNCTIONAL CATEGORIES PROVIDED FOR ON THE STATEMENT OF FUNCTIONAAL EXPENSES. MANAGEMENT HAS OPTED TO CLASSIFY ITS EXPENSES ON THE STATEMENT OF FUNCTIONAL EXPENSES IN THE SAME MANNER IT REPORTS ITS FINANCIAL RESULTS TO LENDERS AND MEMBERS.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

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