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        <BusinessNameLine1Txt>Garald Price &amp; Associates PLLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>2058 Overland Avenue</AddressLine1Txt>
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      <PersonNm>ANNIE TERRACCIANO</PersonNm>
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      <PreparerPersonNm>Garald E Price CPA</PreparerPersonNm>
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      <LegalDomicileStateCd>ID</LegalDomicileStateCd>
      <ActivityOrMissionDesc>INFLUENCE LEGAL ISSUES REGARDING ELECTRIC POWER TRANSMISSION</ActivityOrMissionDesc>
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        <PersonNm>WILL HART</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION CONSISTS OF 21 MEMBERS WHICH ARE EITHER ELECTRICAL COOPERATIVES OR SMALL ELECTRICAL MUNICIPALITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 11BTHE COMPLETED FORM 990 IS SENT TO THE TREASURER FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REGULARLY REVIEWS THE REALTIONSHIP BETWEEN ICOUA AND ITS BOARD MEMBERS AND EMPLOYEES TO DETERMINE IF THERE ARE ANY VIOLATIONS OF THE ORGANIZATIONS CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR ALL PAID EMPLOYEES AND CONTRACTORS IS REVIEWED AND APPROVED BY THE BOARD BEFORE ANY PAYMENTS ARE MADE FOR THE FISCAL YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DOCUMENTS THAT ARE PUBLIC RECORD CAN BE OBTAINED BE MAILING A WRITTEN REQUEST TO: ICOUA, PO BOX 269, SAGLE, ID 83860</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEETINGS - $3863DUES &amp; SUBSCIPTIONS - $7277GOLF SCRAMBLE - $10973SAFETY COMMITTEE - $40176SPONSORSHIPS - $1780TELEPHONE - $1588RENT - $6000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>