Liabilities / Assets
37th percentile
Higher debt load relative to assets than 37% of similar nonprofits.
Scenic Rivers Energy Cooperative
990 • Fiscal year 2013 • EIN 39-0314085
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.51x
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$73,308,630
Up $3,200,594 (+4.6%) from 2012
Net Assets
Up$35,602,675
Up $816,400 (+2.3%) from 2012
Liabilities
Up$37,705,955
Up $2,384,194 (+6.7%) from 2012
Revenue And Expenses
Revenue
$27,823,703
No earlier filing loaded for comparison.
Expenses
Up$27,819,938
Up $460,509 (+1.7%) from 2012
Net Income
$3,765
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Aug 7, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $28,008,348
Mission and Program Overview
Mission
To distribute electricity
Sale of rural electricity to its members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $51,565,688 | $53,294,290 | ▲ $1,728,602 |
| Rtn Earn Endowment Incm Other Fnds | $34,786,275 | $35,602,675 | ▲ $816,400 |
| Investments Program Related | $11,457,346 | $12,141,754 | ▲ $684,408 |
| Accounts Receivable | $2,481,836 | $2,811,889 | ▲ $330,053 |
| Savings and Temporary Cash Investments | $2,693,413 | $1,727,482 | ▼ $965,931 |
| Prepaid Expenses and Deferred Charges | $156,943 | $1,474,342 | ▲ $1,317,399 |
| Investments Other Securities | $1,284,048 | $1,280,279 | ▼ $3,769 |
| Inventories for Sale or Use | $404,249 | $485,015 | ▲ $80,766 |
| Other Notes and Loans Receivable, Net | $54,215 | $37,923 | ▼ $16,292 |
| Cash and Non-Interest-Bearing Accounts | $-9,438 | $1,035 | ▲ $10,473 |
| Intangible Assets | $739 | $739 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $70,108,036 | $73,308,630 | ▲ $3,200,594 |
| Other Assets Total | $18,997 | $53,882 | ▲ $34,885 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $32,511,034 | $33,244,090 | ▲ $733,056 |
| Accounts Payable and Accrued Expenses | $2,274,318 | $2,342,154 | ▲ $67,836 |
| Deferred Revenue | $306,964 | $1,879,308 | ▲ $1,572,344 |
| Other Liabilities | $229,445 | $240,403 | ▲ $10,958 |
| Total Liabilities | $35,321,761 | $37,705,955 | ▲ $2,384,194 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $34,786,275 | $35,602,675 | ▲ $816,400 |
| Total Liabilities and Net Assets / Fund Balance | $70,108,036 | $73,308,630 | ▲ $3,200,594 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $49,930,740 | $10,776,275 | $60,707,015 |
| Equipment | $1,545,971 | $2,723,519 | $4,269,490 |
| Buildings | $1,747,570 | $660,120 | $2,407,690 |
| Land | $70,009 | - | $70,009 |
| Investment Program Related Org | $213,695 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephen Lucas | CEO | FT | $141,986 | $53,460 | $195,446 |
| Linda Bendorf | CFO/director of Admin & Se | FT | $104,057 | $44,152 | $148,209 |
| Charles Simmons | Chairman | PT | $10,650 | $2,418 | $13,068 |
| Sandra Davidson | Sec/treasuer | - | $8,000 | $587 | $8,587 |
| David Stute | Director | - | $7,200 | $1,204 | $8,404 |
| Donald Schaefer | Director | - | $7,550 | $429 | $7,979 |
| Merlin Kvigne | Vice Chairman | - | $6,925 | $632 | $7,557 |
| Ellen Conley | Director | - | $6,900 | $347 | $7,247 |
| Larry Butson | Director | - | $6,075 | $254 | $6,329 |
| Delbert Reuter | Director | - | $4,500 | $384 | $4,884 |
| Stephen Carpenter | Director | - | $4,200 | $380 | $4,580 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Zielie's Tree Service | Tree Trimming | - | $838,826 |
| Allen Steele Co INC | Underground Lines | - | $344,693 |
| J J Vondrum | Underground Lines | - | $176,891 |
| Wright Tree Service | Tree Trimming | - | $173,796 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $26,735,750
- Investment Income
- $110,287
- Other Revenue
- $977,666
- Change in Net Assets
- $3,765
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $25,498,462 |
| Salaries, Compensation, and Employee Benefits | $412,290 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $1,927,482 |
| Benefits to Members | - | - | - | $1,909,186 |
| Other Expenses | - | - | - | $1,152,760 |
| Interest | - | - | - | $1,123,868 |
| All Other Expenses | - | - | - | $1,074,407 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $412,290 |
| Total Functional Expenses | $0 | $0 | $0 | $27,819,938 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Consumer Deposits | $240,403 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“All electric customers are members of the cooperative. Each member has the same voting rights.”
Form 990, Part VI, Section A, Line 7A
“Members elect the board of directors. There is one class of membership.”
Form 990, Part VI, Section A, Line 7B
“The membership has the right to vote on and approve a merger with any other organization.”
Form 990, Part VI, Section B, Line 11
“The board of directors will receive a copy of the form 990 after it is filed. The ceo and office manager will review the return prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The members of the board of directors and management staff, including the ceo, office manager, energy services manager, and operations manager submit to the board each year a signed declaration of any conflicts of interest.”
Form 990, Part VI, Section B, Line 15A
“The ceo wage is approved by the board of directors on an annual basis. A compensation survey is used.”
Form 990, Part VI, Section C, Line 19
“The governing documents are published on the cooperative's website. The financial statements are published in a booklet provided to members at the cooperative's annual meeting. The conflict of interest policy is not made available to the public.”
Filing and Contact Details
Filer
- EIN
- 39-0314085
- Phone
- 6087232121
Signing Officer
- Name
- Stephen Lucas
- Title
- CEO
- Phone
- 6087232121
- Signed
- 2014-08-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Stephen Lucas
- Formed
- 1937
- Legal Domicile
- Wi
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 44
- Volunteers
- 0
Preparer
- Preparer
- Craig Popenhagen
- Phone
- 5074347000
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Capital credits retired -1,184,894. Net change in other equities 92,112. Equity earnings from subsidiary -3,769. Patronage dividends paid 1,909,186.”
Form 990, Part XII, Line 2C
“The board of directors has responsibility for the oversight of the audit as well as the selection of an independent accountant. This process has not changed from the prior year.”
Form 990, Part IX, Line 4
“The irs instructions state that patronage dividends paid by section 501(c)(12) organizations to their members should be reported on line 4. The organization has interpreted patronage dividends paid to mean patronage dividends allocated or to be allocated for the current year. Since this allocation is not an expense under generally accepted accounting principles (gaap), this has resulted in a reconciling item to net assets in part xi on page 12 of the form 990.”
Financial Statement Notes
PART X, LINE 2:
“The cooperative is exempt from income taxes under section 501(c)(12) of the internal revenue code. Skyview accounts for income taxes under the accounting for income taxes standard. Under this standard deferred income taxes are recognized for the tax consequences in future years of differences between the basis of the assets and liabilities and their financial reporting amounts at each year end based on enacted laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Such differences relate primarily to the use of accelerated depreciation methods for income tax purposes as compared to the straight-line method for financial reporting and amortization of goodwill for income tax purposes. Valuation allowances are established when necessary to reduce deferred tax assets to their realizable values. Deferred tax expense is the result of changes in deferred tax assets and liabilities. See note 12. The cooperative has evaluated its tax positions and determined that it has no uncertain tax positions as of december 31, 2013. With few exceptions, the cooperative and its subsidiary are no longer subject to federal, state, or local income tax examinations by tax authorities for years before 2010.”
Raw XML AppendixShowing 400 of 503 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2342154 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2811889 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SALE OF RURAL ELECTRICITY TO ITS MEMBERS. |
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| IRS990/BooksInCareOfDetail/USAddress/State | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 53813 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
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| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -9438 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1035 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 412290 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 838826 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 344693 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 176891 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 173796 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 0 | PO BOX 307 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 1 | PO BOX 430 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 2 | 4218 BAST LANE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 3 | PO BOX 1718 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 0 | BRUCE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 1 | LAKE DELTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 2 | LANCATER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 3 | DES MOINES |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 0 | WI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 1 | WI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 2 | WI |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 3 | IA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 0 | 54819 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 1 | 53940 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 2 | 53813 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 3 | 50306 |
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| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 2 | J J VONDRUM |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1 | 3 | WRIGHT TREE SERVICE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | TREE TRIMMING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | UNDERGROUND LINES |
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| IRS990/CostOfGoodsSoldAmt | 0 | 175734 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 1909186 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 110287 |
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| IRS990/CYProgramServiceRevenueAmt | 0 | 26735750 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 3765 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 412290 |
| IRS990/CYTotalExpensesAmt | 0 | 27819938 |
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| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 27823703 |
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| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1879308 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1927482 |
| IRS990/Desc | 0 | SALE OF RURAL ELECTRICITY TO ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 44 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 50.00 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LARRY BUTSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DAVID STUTE |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DONALD SCHAEFER |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SEC/TREASUER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CFO/DIRECTOR OF ADMIN & SE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1937 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 15782 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 24693 |
| IRS990/GrossReceiptsAmt | 0 | 28008348 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 21684 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 141607 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 739 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 739 |
| IRS990/InterestGrp/TotalAmt | 0 | 1123868 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 404249 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 485015 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 94413 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 94505 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 92 |
| IRS990/InvestmentInJointVentureInd | 0 | 1 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1284048 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1280279 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 11457346 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 12141754 |
| IRS990/IRPDocumentCnt | 0 | 72 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14159914 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 51565688 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 53294290 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 67454204 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 8911 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 27505226 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO DISTRIBUTE ELECTRICITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 32511034 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 33244090 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 34786275 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 35602675 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 15782 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 15782 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -43329 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -34127 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 9202 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21684 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 21684 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -2302 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 18997 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 53882 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 812635 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DIST EXP - MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DIST EXP - OPERATION |
| IRS990/OtherExpensesGrp/Desc | 3 | ADMIN. & GEN EXPENSE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 17181771 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1884127 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1154047 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1152760 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 229445 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 240403 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 523000 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CAPITAL CREDITS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 990109 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 990109 |
| IRS990/OtherRevenueTotalAmt | 0 | 990109 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 1105598 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 54215 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 37923 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 156943 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1474342 |
| IRS990/PrincipalOfficerNm | 0 | STEPHEN LUCAS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF POWER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26735750 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 26735750 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 1743180 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 96319 |
| IRS990/PYOtherExpensesAmt | 0 | 25201875 |
| IRS990/PYOtherRevenueAmt | 0 | 927087 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 26333749 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2274 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 414374 |
| IRS990/PYTotalExpensesAmt | 0 | 27359429 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 27357155 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 3765 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 21684 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 34786275 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 35602675 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2693413 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1727482 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1747570 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 660120 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2407690 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1545971 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2723519 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4269490 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 10594245 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 833814 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 500000 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 213695 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | PATRONAGE CAPITAL IN ASSOC. ORGS. |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | NRUCFC CAP TERM CERTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | NRUCFC MEMBER CAP SECS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | MEMBERSHIPS & OTHER INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 3 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 70009 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 70009 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 49930740 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 10776275 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 60707015 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 240403 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSUMER DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. SKYVIEW ACCOUNTS FOR INCOME TAXES UNDER THE ACCOUNTING FOR INCOME TAXES STANDARD. UNDER THIS STANDARD DEFERRED INCOME TAXES ARE RECOGNIZED FOR THE TAX CONSEQUENCES IN FUTURE YEARS OF DIFFERENCES BETWEEN THE BASIS OF THE ASSETS AND LIABILITIES AND THEIR FINANCIAL REPORTING AMOUNTS AT EACH YEAR END BASED ON ENACTED LAWS AND STATUTORY TAX RATES APPLICABLE TO THE PERIODS IN WHICH THE DIFFERENCES ARE EXPECTED TO AFFECT TAXABLE INCOME. SUCH DIFFERENCES RELATE PRIMARILY TO THE USE OF ACCELERATED DEPRECIATION METHODS FOR INCOME TAX PURPOSES AS COMPARED TO THE STRAIGHT-LINE METHOD FOR FINANCIAL REPORTING AND AMORTIZATION OF GOODWILL FOR INCOME TAX PURPOSES. VALUATION ALLOWANCES ARE ESTABLISHED WHEN NECESSARY TO REDUCE DEFERRED TAX ASSETS TO THEIR REALIZABLE VALUES. DEFERRED TAX EXPENSE IS THE RESULT OF CHANGES IN DEFERRED TAX ASSETS AND LIABILITIES. SEE NOTE 12. THE COOPERATIVE HAS EVALUATED ITS TAX POSITIONS AND DETERMINED THAT IT HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2013. WITH FEW EXCEPTIONS, THE COOPERATIVE AND ITS SUBSIDIARY ARE NO LONGER SUBJECT TO FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 53294290 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 12141754 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 240403 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 141986 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 15000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 38360 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | STEPHEN LUCAS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 195446 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL ELECTRIC CUSTOMERS ARE MEMBERS OF THE COOPERATIVE. EACH MEMBER HAS THE SAME VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ELECT THE BOARD OF DIRECTORS. THERE IS ONE CLASS OF MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERSHIP HAS THE RIGHT TO VOTE ON AND APPROVE A MERGER WITH ANY OTHER ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE FORM 990 AFTER IT IS FILED. THE CEO AND OFFICE MANAGER WILL REVIEW THE RETURN PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE MEMBERS OF THE BOARD OF DIRECTORS AND MANAGEMENT STAFF, INCLUDING THE CEO, OFFICE MANAGER, ENERGY SERVICES MANAGER, AND OPERATIONS MANAGER SUBMIT TO THE BOARD EACH YEAR A SIGNED DECLARATION OF ANY CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CEO WAGE IS APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. A COMPENSATION SURVEY IS USED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE GOVERNING DOCUMENTS ARE PUBLISHED ON THE COOPERATIVE'S WEBSITE. THE FINANCIAL STATEMENTS ARE PUBLISHED IN A BOOKLET PROVIDED TO MEMBERS AT THE COOPERATIVE'S ANNUAL MEETING. THE CONFLICT OF INTEREST POLICY IS NOT MADE AVAILABLE TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CAPITAL CREDITS RETIRED -1,184,894. NET CHANGE IN OTHER EQUITIES 92,112. EQUITY EARNINGS FROM SUBSIDIARY -3,769. PATRONAGE DIVIDENDS PAID 1,909,186. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BOARD OF DIRECTORS HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE IRS INSTRUCTIONS STATE THAT PATRONAGE DIVIDENDS PAID BY SECTION 501(C)(12) ORGANIZATIONS TO THEIR MEMBERS SHOULD BE REPORTED ON LINE 4. THE ORGANIZATION HAS INTERPRETED PATRONAGE DIVIDENDS PAID TO MEAN PATRONAGE DIVIDENDS ALLOCATED OR TO BE ALLOCATED FOR THE CURRENT YEAR. SINCE THIS ALLOCATION IS NOT AN EXPENSE UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), THIS HAS RESULTED IN A RECONCILING ITEM TO NET ASSETS IN PART XI ON PAGE 12 OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 4 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | SCENIC RIVERS ENERGY COOPERATIVE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 391775205 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | WI |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $73,308,630
- Liabilities
- $37,705,955
- Net assets
- $35,602,675
- Revenue
- $27,823,703
- Expenses
- $27,819,938
- Net income
- $3,765