7 COOPERATIVE PRINCIPLES
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1 2017 ANNUAL REPORT
2 7 COOPERATIVE PRINCIPLES 1. VOLUNTARY & OPEN MEMBERSHIP Membership in a cooperative is available to all who can reasonably use its services, regardless of race, religion, gender or economic circumstances. 2. DEMOCRATIC MEMBER CONTROL Cooperatives are democratically controlled by their members, with each member having one vote. Trustees are elected from the membership. As a result, control remains in the hands of the members. 3. MEMBERS ECONOMIC PARTICIPATION Members contribute equally to the capital of their cooperative. Cooperatives provide services at cost and remain not-for-profit. Money left over after all expenses are paid is called the margins. We retire margins to our members every year. In 2017, the cooperative retired over $2.2 million in capital credits to members! 4. AUTONOMY & INDEPENDENCE Cooperatives are self-sustaining, self-help organizations controlled by their members. If cooperatives enter into agreements with others or raise money from outside sources, they do so on terms that maintain democratic control as well as their unique identity. 5. EDUCATION, TRAINING & INFORMATION Keeping members, trustees, managers and employees up to date on important issues allows them to effectively contribute to the development of their cooperative. Communication, particularly with young members and opinion leaders, helps generate necessary public support for cooperatives. 6. COOPERATION AMONG COOPERATIVES Cooperatives serve their members most effectively and strengthen the cooperative movement by working together through local, national, regional and international structures. 7. CONCERN FOR COMMUNITY While focusing on member needs, cooperatives strengthen communities with programs supported by the membership.
3 A MESSAGE to our MEMBERS 2017 in review In 2017, Butler Rural Electric Cooperative celebrated the benefits and value the cooperative brings to members and the communities we serve. We introduced Butler Rural Community Solar to our members, which allows members to purchase subscriptions to solar panels at a solar array located on the corner of Lanes Mill and Stillwell Beckett roads across from the cooperative s office. Construction of the 228 panel array was completed in February Butler Rural Community Solar provides a local power source, which allows members to have more control over a portion of their power supply. Generating energy with solar power creates no pollution or carbon dioxide emissions and is a clean, renewable and sustainable alternative energy source. Our community solar array is fully subscribed, but we encourage members and the public to stop by the community solar array to view the array and the accompanying educational signs at any time. As a cooperative, our members and their electric service are our primary concern. Your comments and feedback, whether verbal or shared through our ASCI survey results, are what indicate to us that we are serving you to your level of satisfaction, and we value your opinions. In 2017, Butler Rural Electric Cooperative had an ASCI score of 88, which is higher than industry leaders. The co-op is rated most positively for having friendly, courteous employees who are highly trained and professional, supporting the local community, and for being easy to reach. Michael L. Sims GENERAL MANAGER The 7 Cooperative Principles While cooperatives operate in many industries and sectors of the economy, 7 Cooperative Principles set us apart from other businesses. These principles lead cooperatives like Butler Rural Electric to do business in a better way every single day. There are many ways Butler Rural Electric Cooperative fulfills the 7 Cooperative Principles, and you will read about these in the following pages. Thank you! Thank you for another great year, because without your continued support, our success would not be possible.
4 COOPERATIVE PRINCIPLE #1 VOLUNTARY & OPEN MEMBERSHIP Membership in a cooperative is available to all who can reasonably use its services, regardless of race, religion, gender or economic circumstances. Annual meetings serve as a way for members to get to know the people who run their cooperative, and it s where members are updated on business matters. Every year in the spring, Butler Rural Electric Cooperative convenes for its annual membership meeting.
5 Butler Rural Electric Cooperative s 2017 Annual Meeting.
6 COOPERATIVE PRINCIPLE #2 DEMOCRATIC MEMBER CONTROL Cooperatives are democratically controlled by their members, with each member having one vote. Trustees are elected from the membership. As a result, control remains in the hands of the members. Democratic member control means members vote for a trustee who represents them on a board, which governs the cooperative.
7 David Evans, Secretary & Treasurer DISTRICT 1 James Meador DISTRICT 2 Thomas McQuiston, President DISTRICT 3 Tammy Mann DISTRICT 4 Robert Hoelle, Vice President DISTRICT 5 Ronald Kolb DISTRICT 6 Michael Tilton DISTRICT 7 Robert Spaeth DISTRICT 8 William Butch Foster Jr. DISTRICT 9 BUTLER RURAL ELECTRIC COOPERATIVE BOARD OF TRUSTEES District 1 Israel & Oxford townships District 2 Milford Township District 3 Somers Township District 4 Gratis & German townships District 5 Wayne & Madison townships District 6 Reily Township District 7 Hanover & St. Clair townships District 8 Morgan & Harrison townships District 9 Ross, Fairfield, Crosby & Colerain townships Thomas Humbach, Attorney
8 COOPERATIVE PRINCIPLE #3 MEMBERS ECONOMIC PARTICIPATION Unlike investor-owned utilities that maximize profits to pay their shareholders, not-for-profit electric cooperatives do not exist to earn a profit. Members receive capital credits because they are more than a customer, they re an owner of Butler Rural Electric Cooperative. Capital credits represent a member s ownership in Butler Rural Electric and are one of the most unique and rewarding benefits members of the cooperative enjoy. Thanks to financial planning and holding down costs, the board of trustees approved the retirement of capital credits again in 2017 and retired over $2.2 million in capital credits to members. Over the years, Butler Rural Electric Cooperative has retired over $45 million in capital credits. Allocating and retiring excess revenue to members helps distinguish cooperatives, says Michael L. Sims, general manager. We re proud to support our communities by putting money back into the local economy, and into the pockets of those we serve. It makes our business model special.
9 AT BUTLER RURAL ELECTRIC COOPERATIVE, EVERY MEMBER GETS A PIECE OF THE PIE! Thanks to financial planning and holding down costs, the board of trustees approved the retirement of capital credits again in 2017! The cooperative retired 100 percent of margins from 2001 and 10 percent of margins from 2016.
10 COOPERATIVE PRINCIPLE #4 AUTONOMY & INDEPENDENCE Cooperatives are self-sustaining, self-help organizations controlled by their members. If cooperatives enter into agreements with others or raise money from outside sources, they do so on terms that maintain democratic control as well as their unique identity. Electric cooperatives form a vast network across the country. Ohio s 24 electric co-ops provide power for 400,000 Buckeye homes and businesses. Butler Rural Electric is one of more than 900 electric cooperatives serving 42 million people in 47 states. But what s unique is that each cooperative is an autonomous, independent business. We work with our cooperative neighbors, but Butler Rural Electric Cooperative members are the sole governors of this cooperative, Sims explains. Our member-elected board of trustees approve policies and resolutions that inform the way we do business.
11 COOPERATIVE PRINCIPLE #5 EDUCATION, TRAINING & INFORMATION Keeping members, trustees, managers and employees up to date on important issues allows them to effectively contribute to the development of their cooperative. Communication, particularly with young members and opinion leaders, helps generate necessary public support for cooperatives. Cooperatives have a charge to keep their members informed, not just about cooperative business, but also about topics like energy efficiency, safety and community contribution. In 2017, the cooperative s magazine, formerly titled Country Living, received a new name, Ohio Cooperative Living. The magazine was also redesigned. The renaming and redesign of the magazine is a way to involve all cooperative members while staying up to date. Butler Rural Electric Cooperative members also received a new way to stay informed in 2017 with the introduction of Outage Alerts, which allow members to receive a text message or whenever the power is out in their area. Members can also stay informed by visiting the cooperative s website, butlerrural.coop and by liking the cooperative on Facebook. OUTAGE ALERTS Get a text or to let you know when the power is out in your area. Don t get left in the dark
12 COOPERATIVE PRINCIPLE #6 COOPERATION AMONG COOPERATIVES Cooperatives serve their members most effectively and strengthen the cooperative movement by working together through local, national, regional and international structures. Even though cooperatives are independent entities, they still rely on one another to share resources, information and, in some cases, manpower. Electric co-ops have long relied on one another to get power restored more quickly after severe weather emergencies. Called mutual-aid agreements, it works just as it sounds: When Butler Rural Electric Cooperative needs extra hands after a severe storm, cooperatives from neighboring towns and states help out. And when neighboring co-ops need help, Butler Rural Electric Cooperative sends crews to them. Mutual-aid assistance gets power back on so much faster than we could with just our crews, Sims says. In September 2017, Butler Rural Electric Cooperative sent four linemen with two bucket trucks to Georgia to help restore power after Hurricane Irma. Ohio electric co-ops collectively sent 69 linemen to Georgia to aid in the restoration process. Butler Rural Electric Cooperative s linemen assisted Tri-County Electric Membership Corporation (EMC). Upon the arrival of the Ohio crews, Tri-County EMC had 17,600 of their 21,000 members without power, which the linemen worked collectively to restore as quickly and as safely as possible.
13 From left to right, linemen Mick Johnson, Levi Tipton, Jeremy Hill and Jesse Moreland, who traveled to Georgia to help Tri-County EMC restore power to its members after Hurricane Irma.
14 COOPERATIVE PRINCIPLE #7 CONCERN FOR COMMUNITY While focusing on member needs, cooperatives strengthen communities with programs supported by the membership. Possibly the most visible of all the cooperative principles, the last is what drives electric cooperatives to be good stewards of the communities they serve. Butler Rural Electric Cooperative undertakes a variety of projects, from the Holiday Harvest Food Drive to the Preble County Junior Fair Exhibitor Picnic to the Family Day event. While our first priority is delivering safe, reliable and affordable electricity to those we serve, we also feel strongly about supporting and contributing to the development of our communities, says Lisa Staggs Herrmann, director of member and community relations. Even if there were no concern for community principle, every person who works at Butler Rural Electric Cooperative lives here, too. We re friends and neighbors first Youth Tour to Washington D.C., delegates. Top row, from left to right, Micah Fields, Jake Waggoner and Jacob Schulte. Bottom row, from left to right, Josie Link, Katie Conrad and Lydia Witt.
15 YOUTH PROGRAMS Education is the building block of a strong community. That s why Butler Rural Electric Cooperative offers many programs and opportunities for young people. The cooperative offers college scholarships and the Youth Tour trip to Washington, D.C., for high school students whose parents or legal guardians are members of Butler Rural Electric Cooperative. Offering these opportunities is part of our ongoing commitment to the communities we serve. By encouraging the success of young people, we hope to prepare them for future leadership roles in our community. Building long-term relationships with the youth in our community and educating them about the significance of electric cooperatives helps to ensure the future success of our own cooperative. Through our youth programs and support of youth initiatives, Butler Rural Electric Cooperative is committed to the success of our local youth. $2,500 CHILDREN OF MEMBERS SCHOLARSHIP RECIPIENTS Mackenzie Eason & Louis Acra $1,500 TOUCHSTONE ENERGY ACHIEVEMENT SCHOLARSHIP RECIPIENT Jacob Schlichter $1,500 R. FRED WOODRUFF SCHOLARSHIP RECIPIENTS Sarah Wolfe & Ambir Chadwick $1,000 SCHOLARSHIP RECIPIENTS Mary Griffin, Alexis Smith, Morgan Carpenter, David Berg, Elise Walker & Elizabeth Schulte
16 BALANCE SHEET SEPTEMBER 30, 2017 AND 2016 ASSETS Utility Plant Electric plant in service Construction work in progress Less: Accumulated provision for depreciation and amortization NET UTILITY PLANT Investments and Other Assets Investments in associated organizations Investments in non utility property, net of accumulated depreciation of $727,413 ($685,466 for 2016) Mortgage and notes receivable Deferred charges TOTAL INVESTMENTS & OTHER ASSETS Current Assets Cash and cash equivalents Accounts receivable, net of allowance for doubtful accounts of $29,236 ($27,248 for 2016) Accounts receivable other Interest receivable Materials and supplies Other current and accrued assets TOTAL CURRENT ASSETS TOTAL ASSETS 2017 $81,623, ,752 82,542,978 (18,130,766) 64,412,212 13,028, , ,269 1,045,180 15,107,947 1,153,673 2,586, ,434 10, ,274 1,436,980 5,840,800 $85,360, $78,185,986 2,117,318 80,303,304 (16,784,548) 63,518,756 13,086, , , ,348 14,808,969 2,264,412 2,770,349 89,440 10, ,299 1,752,818 7,328,417 $85,656,142 LIABILITIES AND EQUITIES Equities Patronage capital Memberships Other equities TOTAL EQUITIES Long-Term Liabilities Mortgage notes payable CFC Mortgage notes payable FFB Mortgage notes payable CoBank Accrued postretirement benefits TOTAL LONG-TERM LIABILITIES Current Liabilities Current maturities of long-term debt Accounts payable purchased power Accounts payable other Provision for pensions and benefits Consumer deposits Accrued taxes Other current liabilities TOTAL CURRENT LIABILITIES TOTAL LIABILITIES AND EQUITIES $39,676, , ,020 39,910,444 1,666,109 22,540,079 15,018, ,249 39,702,038 1,426, ,174 1,279,340 56, , , ,191 5,748,477 $85,360,959 $39,498, , ,020 39,731,315 1,824,652 21,559,388 15,643, ,000 39,588,788 1,373,227 1,273,291 1,101,445 56, , ,856 1,280,310 6,336,039 $85,656,142
17 STATEMENT OF REVENUE & EXPENSES FOR THE YEARS ENDED SEPTEMBER 30, 2017 AND 2016 OPERATING REVENUES Operating Expenses Cost of power Transmission expense Distribution expense operations Distribution expense maintenance Consumer accounts Consumer service and information expense Administrative and general Maintenance of general plant Depreciation of utility plant Taxes TOTAL OPERATING EXPENSES OPERATING MARGINS BEFORE FIXED CHARGES Interest on long-term debt OPERATING MARGINS AFTER FIXED CHARGES Capital credits OPERATING MARGINS Non-Operating Margins (Expense) Interest income Other income (expense) TOTAL NON-OPERATING MARGINS NET MARGINS FOR PERIOD 2017 $31,681,716 15,784,105 56,641 2,311,482 2,366, , ,745 2,795, ,739 2,508, ,518 28,626,038 3,055,678 1,521,770 1,533, ,808 2,303,716 76,037 (58,857) 17,180 $2,320, $31,664,397 15,970,389 23,741 2,364,084 2,387, , ,814 2,817, ,442 2,367, ,769 28,758,524 2,905,873 1,516,349 1,389,524 1,526,637 2,916,161 71,198 (140,821) 69,623 $2,846,538 In August, Butler Rural Electric Cooperative s General Manager Michael Sims accepted the Live United Award from the United Way of Oxford. The Live United Award recognizes people and organizations who make a difference in their community. Sims was given the award after demonstrating community commitment for over 30 years at the cooperative and in his personal life. Pictured with Sims is Butler Rural Electric Cooperative s Director of Member and Community Relations Lisa Staggs Herrmann, who nominated him for the award.
18 STATEMENT OF CHANGES IN MEMBERS EQUITY FOR THE YEARS ENDED SEPTEMBER 30, 2017 AND 2016 Patronage Capital Balance, October 1, 2015 Assignable Assigned Total Memberships Other Equities $2,154,472 $37,048,100 $39,202,572 $116,060 $116,020 Net margins for year Assignment of prior year's patronage capital Change in membership Capital credits reassigned Retirement of patronage capital 2,846,538 (3,818,728) 103,022 3,818,728 (2,653,877) 2,846, ,022 (2,653,877) 980 Balance, September 30, ,285,304 38,212,951 39,498, , ,020 Net margins for year Assignment of prior year's patronage capital Change in membership Capital credits reassigned Retirement of patronage capital 2,320,896 (2,063,605) 121,626 2,063,605 (2,263,883) 2,320, ,626 (2,263,883) 490 Balance, September 30, 2017 $1,664,221 $38,012,673 $39,676,894 $117,530 $116,020 Left, Solar Sam poses with a visitor to our Family Day event, the cooperative s annual member appreciation event.
19 STATEMENT OF CASH FLOWS FOR THE YEARS ENDED SEPTEMBER 30, 2017 & 2016 CASH FLOW FROM OPERATING ACTIVITIES Net margins Adjustments to reconcile net margins to net cash provided by operating activities: Depreciation and amortization Noncash capital credits Loss on disposition of property Changes in assets and liabilities: Accounts, notes and other receivables (net) Materials and supplies Other assets Deferred charges Accounts payable Accrued taxes and other liabilities Consumer deposits Accrued postretirement benefits Net cash provided by operating activities CASH FLOW FROM INVESTING ACTIVITIES Extension and replacement of plant, net of salvage and removal costs Investment in nonutility property Proceeds from redemption of capital credits Net cash used by investing activities CASH FLOW FROM FINANCING ACTIVITIES Proceeds from long-term debt Payments on long-term debt Proceeds and reclassifications of patronage capital and memberships (net) Patronage capital credits retired Net cash provided by financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 2017 $2,320,896 2,937,041 (769,808) - 114,682 (60,975) 224,672 (317,832) (103,222) (542,413) 4,816 (83,751) 3,724,106 (3,671,159) (100,356) 828,179 (2,943,336) 1,636,000 (1,385,742) 122,116 (2,263,883) (1,891,509) (1,110,739) 2,264,412 $1,153, $2,846,538 2,638,826 (1,526,637) 10,366 (88,196) (64,112) (163,554) (248,759) (202,783) 349,480 25,374 5,100 3,581,643 (4,179,611) (66,466) 545,684 (3,700,393) 3,107,000 (1,263,466) 104,002 (2,653,877) (706,341) (825,091) 3,089,503 $2,264,412 Below, left, a junior fair member enjoys refreshments at the Preble County Junior Fair Exhibitor Picnic. Right, members of First Southern Baptist Church collect food from the cooperative s Holiday Harvest Food Drive with the help of cooperative employee Scott Hubbard.
20 INDEPENDENT AUDITOR S REPORT To the Board of Trustees Butler Rural Electric Cooperative, Inc. Oxford, Ohio Report on the Financial Statements We have audited the accompanying financial statements of Butler Rural Electric Cooperative, Inc., which comprise the balance sheets as of September 30, 2017 and 2016, and the related statements of revenue and expenses, changes in members equity, and cash flows for the years then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Butler Rural Electric Cooperative, Inc. as of September 30, 2017 and 2016, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. Report on Other Legal and Regulatory Requirements In accordance with Government Auditing Standards, we have issued our report dated November 16, 2017, on our consideration of Butler Rural Electric Cooperative, Inc.'s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and in considering Butler Rural Electric Cooperative, Inc. s internal control over financial reporting and compliance. Circleville, Ohio November 16, 2017
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