Civic Intelligence

Western Iowa Power Cooperative

EIN 39-1884367 • 501(c)12 • Denison, IA

Profile

Western iowa power cooperative's mission is to enhance our members quality of life by providing safe and reliable electric services.

PO Box 428Denison, IA 51442

www.wipco.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.50x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

2.00x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Net Margin

67th percentile

4.6%

Higher net margin than 67% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

3.5%

Faster asset growth than 44% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

15th percentile

-2.2%

Faster revenue growth than 15% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$60,282,500

Up $2,045,661 (+3.5%) from 2023

Liabilities

Up

$29,857,912

Up $1,290,411 (+4.5%) from 2023

Net Assets

Up

$30,424,588

Up $755,250 (+2.5%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin67th percentile

Revenue

Down

$14,933,814

Down $340,240 (-2.2%) from 2023

Expenses

Up

$14,254,168

Up $27,626 (+0.2%) from 2023

Net Income

Down

$679,646

Down $367,866 (-35%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2011: $38,203,454Liabilities 2011: $24,906,780Net Assets 2011: $13,296,6742011Assets 2012: $38,945,072Liabilities 2012: $25,212,957Net Assets 2012: $13,732,1152012Assets 2013: $41,037,146Liabilities 2013: $26,063,348Net Assets 2013: $14,973,7982013Assets 2014: $43,428,330Liabilities 2014: $27,398,343Net Assets 2014: $16,029,9872014Assets 2015: $45,469,256Liabilities 2015: $28,425,735Net Assets 2015: $17,043,5212015Assets 2016: $46,879,444Liabilities 2016: $28,291,339Net Assets 2016: $18,588,1052016Assets 2017: $47,629,535Liabilities 2017: $26,979,301Net Assets 2017: $20,650,2342017Assets 2018: $48,196,270Liabilities 2018: $25,895,922Net Assets 2018: $22,300,3482018Assets 2019: $50,099,056Liabilities 2019: $25,872,421Net Assets 2019: $24,226,6352019Assets 2020: $50,386,956Liabilities 2020: $25,211,020Net Assets 2020: $25,175,9362020Assets 2021: $52,005,052Liabilities 2021: $25,063,171Net Assets 2021: $26,941,8812021Assets 2022: $55,996,172Liabilities 2022: $27,690,113Net Assets 2022: $28,306,0592022Assets 2023: $58,236,839Liabilities 2023: $28,567,501Net Assets 2023: $29,669,3382023Assets 2024: $60,282,500Liabilities 2024: $29,857,912Net Assets 2024: $30,424,5882024

Highlighted filing

2024

Assets$60,282,500
Liabilities$29,857,912
Net Assets$30,424,588
Open 2024 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20M$15M$10M$5.0M$0Revenue 2011: $13,129,251Expenses 2011: $13,129,251Net Income 2011: $02011Revenue 2012: $13,932,531Expenses 2012: $13,932,531Net Income 2012: $02012Revenue 2013: $16,290,811Expenses 2013: $16,290,811Net Income 2013: $02013Revenue 2014: $16,072,883Expenses 2014: $15,972,883Net Income 2014: $100,0002014Revenue 2015: $15,491,001Expenses 2015: $14,914,904Net Income 2015: $576,0972015Revenue 2016: $15,786,583Expenses 2016: $14,610,037Net Income 2016: $1,176,5462016Revenue 2017: $15,651,890Expenses 2017: $14,373,501Net Income 2017: $1,278,3892017Revenue 2018: $15,968,753Expenses 2018: $15,208,362Net Income 2018: $760,3912018Revenue 2019: $17,000,847Expenses 2019: $15,935,748Net Income 2019: $1,065,0992019Revenue 2020: $14,977,901Expenses 2020: $14,436,899Net Income 2020: $541,0022020Revenue 2021: $13,900,193Expenses 2021: $13,206,130Net Income 2021: $694,0632021Revenue 2022: $14,883,426Expenses 2022: $14,032,557Net Income 2022: $850,8692022Revenue 2023: $15,274,054Expenses 2023: $14,226,542Net Income 2023: $1,047,5122023Revenue 2024: $14,933,814Expenses 2024: $14,254,168Net Income 2024: $679,6462024

Highlighted filing

2024

Revenue$14,933,814
Expenses$14,254,168
Net Income$679,646
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$60,282,500
Liabilities
$29,857,912
Net assets
$30,424,588
Revenue
$14,933,814
Expenses
$14,254,168
Net income
$679,646
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$60.3$29.9$30.4$14.9$14.3$0.68
2023Detailed filing. Detailed filing data is available for this year.$58.2$28.6$29.7$15.3$14.2$1.05
2022Detailed filing. Detailed filing data is available for this year.$56.0$27.7$28.3$14.9$14.0$0.85
2021Detailed filing. Detailed filing data is available for this year.$52.0$25.1$26.9$13.9$13.2$0.69
2020Detailed filing. Detailed filing data is available for this year.$50.4$25.2$25.2$15.0$14.4$0.54
2019Detailed filing. Detailed filing data is available for this year.$50.1$25.9$24.2$17.0$15.9$1.07
2018Detailed filing. Detailed filing data is available for this year.$48.2$25.9$22.3$16.0$15.2$0.76
2017Detailed filing. Detailed filing data is available for this year.$47.6$27.0$20.7$15.7$14.4$1.28
2016Summary only. Only limited summary data is available for this year.$46.9$28.3$18.6$15.8$14.6$1.18
2015Summary only. Only limited summary data is available for this year.$45.5$28.4$17.0$15.5$14.9$0.58
2014Summary only. Only limited summary data is available for this year.$43.4$27.4$16.0$16.1$16.0$0.10
2013Summary only. Only limited summary data is available for this year.$41.0$26.1$15.0$16.3$16.3$0.00
2012Summary only. Only limited summary data is available for this year.$38.9$25.2$13.7$13.9$13.9$0.00
2011Summary only. Only limited summary data is available for this year.$38.2$24.9$13.3$13.1$13.1$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$15,806,803
Mission and Program Overview

Mission

Western iowa power cooperative's mission is to enhance our members quality of life by providing safe and reliable electric services.

To provide electric service to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$47,068,501$48,496,767▲ $1,428,266
Rtn Earn Endowment Incm Other Fnds$29,669,338$30,424,588▲ $755,250
Investments Program Related$8,012,348$8,334,027▲ $321,679
Inventories for Sale or Use$1,724,099$1,788,028▲ $63,929
Accounts Receivable$1,090,727$1,446,144▲ $355,417
Prepaid Expenses and Deferred Charges$106,149$143,715▲ $37,566
Other Notes and Loans Receivable, Net$72,864--
Intangible Assets$40,766$40,766→ $0
Cash and Non-Interest-Bearing Accounts$109,949$26,117▼ $83,832
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$58,236,839$60,282,500▲ $2,045,661
Other Assets Total$11,436$6,936▼ $4,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$25,448,002$26,655,071▲ $1,207,069
Accounts Payable and Accrued Expenses$1,315,748$1,386,800▲ $71,052
Unsecured Notes Loans Payable$900,000$1,000,000▲ $100,000
Deferred Revenue$735,661$676,664▼ $58,997
Other Liabilities$168,090$139,377▼ $28,713
Total Liabilities$28,567,501$29,857,912▲ $1,290,411
Net Assets / Fund Balance
Total Net Assets Fund Balance$29,669,338$30,424,588▲ $755,250
Total Liabilities and Net Assets / Fund Balance$58,236,839$60,282,500▲ $2,045,661

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,202,081$12,289,329$57,491,410
Equipment$2,783,508$3,738,456$6,521,964
Buildings$474,829$949,334$1,424,163
Land$36,349-$36,349
Investment Program Related Org$741,991--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcus Rihner - Evp andGeneral Manager Until 12/2024FT$157,242$31,997$189,239
Stephanie Wiese - Asst MgrDirector Mbr Serv/interim Gm From 12/2024FT$145,165$39,382$184,547
John AkersOperations ManagerFT$146,190$25,771$171,961
Justin ParksCFOFT$124,585$34,904$159,489
Mark TrotterForeman/staking TechnicianFT$114,697$30,394$145,091
Christopher MerrittForemanFT$111,580$30,540$142,120
Cameron YoullForemanFT$119,488$13,651$133,139
Mike BlumAsst Secretary/treasurerPT$9,900-$9,900
Janet IversenChairman-$8,800-$8,800
Kenneth SmithDirector-$5,500-$5,500
Craig RiesburgTreasurer-$5,500-$5,500
David CarlsonDirector Until 08/2024-$4,950-$4,950
Peter AlexanderSecretary-$4,675-$4,675
Louis ReedDirector-$3,850-$3,850
Gary VolkertDirector-$3,575-$3,575
Brian LundellDirector-$3,025-$3,025
Ross WoodVice Chair-$2,750-$2,750
Bart HeisterkampDirector From 09/2024-$1,375-$1,375

Highest Paid Contractors

ContractorServicesLocationCompensation
Star Energy ServicesMapping Services/pole & Transformer Insp6841 POWER LANE SW, Alexandria, MN 56308$175,558
Quality CommunicationsUrd/boring Services2419 AIRPORT ST, Denison, IA 51442$146,420
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,108,784
Investment Income
$48,898
Other Revenue
$776,132
Change in Net Assets
$679,646
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,403,966
Salaries, Compensation, and Employee Benefits$443,405
Grants and Similar Amounts Paid$6,797
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$1,779,829
Interest---$955,166
Other Expenses---$915,009
All Other Expenses---$617,736
Current Officers, Directors, Trustees, and Key Employees---$443,405
Benefits to Members---$400,000
Grants to Domestic Orgs---$6,797
Total Functional Expenses$0$0$0$14,254,168
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Post Retirement Benefit Obligation$99,671
Customer Deposits$39,706
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Western iowa power cooperative has one class of membership.”

Form 990, Part VI, Section A, Line 7A

“The members of western iowa power cooperative shall vote by ballot and each voting member shall be entitled to cast one ballot for each director to be elected. The nominating committee shall nominate at least two candidates for election to the board of directors. The number of directors shall be equal to the number of directors whose terms expire and the director shall be elected to a term of three (3) years.”

Form 990, Part VI, Section A, Line 7B

“Decisions of the board of directors of western iowa power cooperative are subject to approval of the membership when the decision is a change to the articles of incorporation.”

Form 990, Part VI, Section A, Line 8B

“The organization has no committees with board authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is presented to western iowa power cooperative's board at the monthly board meeting. All pages are reviewed and comments are allowed from the directors during the process.”

Form 990, Part VI, Section B, Line 12C

“The board of directors and general manager are required to fill out a conflict of interest disclosure statement annually. The board president and the general manager review potential conflicts and make a decision as to whether a conflict exists. If a conflict exists conerning a board member, the board member will abstain from discussion and voting. If a conflict exists concerning an employee, the manager will take the appropriate action with the employee.”

Form 990, Part VI, Section B, Line 15A

“The process for determining compensation of top management official of western iowa power cooperative consists of: the use of salary surveys from nreca (an associated organization), iowa workforce data, and form 990 compensation for similarly qualified persons in comparable positions at similar organizations. The board of directors reviews and approves the ceo's compensation. This process is conducted annually and documented in the meeting minutes.”

Form 990, Part VI, Section C, Line 19

“The cooperative has a policy for "inspection of cooperative books and records." the cooperative will provide copies of those items that fall under the public disclosure requirements of the irs. Cooperative books and records will not be removed from the cooperative's property.”

Form 990, Part VI, Section B, Line 15A

“The governing board reviews state and national compensation data. The data is thoroughly reviewed and deliberated by the independent persons. Also the deliberation and decision is contemporaneously substantiated by recording it in board minutes. This is usually done on an annual basis.”

Filing and Contact Details

Filer

Filer Name
Western Iowa Power Cooperative
EIN
39-1884367
Phone
7122632943
Address
PO BOX 428, DENISON, IA 51442

Signing Officer

Name
Stephanie Wiese
Title
Executive Vice President/gm
Phone
7122632943
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Wiese
Formed
1997
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
35
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
345 N REID PL STE 400, SIOUX FALLS, SD 57103-7034
Preparer
Laurie Hanson CPA
Phone
6053391999
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Patronage allocation 400,000. Retirement of capital credits -333,744. Gain on retirement of capital credits 32,873. Obsolete amr inventory written off -23,525. The organization has a financial statement audit for the period ending september 30. The most recernt audit report was completed in 2024.”

Raw XML AppendixShowing 400 of 608 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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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE ELECTRIC SERVICE TO MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt0617736
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IRS990/BenefitsToMembersGrp/TotalAmt0400000
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IRS990/Form990PartVIISectionAGrp/PersonNm5PETER ALEXANDER
IRS990/Form990PartVIISectionAGrp/PersonNm6ROSS WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm7BART HEISTERKAMP
IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN LUNDELL
IRS990/Form990PartVIISectionAGrp/PersonNm9KENNETH SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm10GARY VOLKERT
IRS990/Form990PartVIISectionAGrp/PersonNm11MARCUS RIHNER - EVP AND
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IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN AKERS
IRS990/Form990PartVIISectionAGrp/PersonNm14JUSTIN PARKS
IRS990/Form990PartVIISectionAGrp/PersonNm15CAMERON YOULL
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IRS990/Form990PartVIISectionAGrp/PersonNm17CHRISTOPHER MERRITT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASST SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR FROM 09/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIR MBR SERV/INTERIM GM FROM 12/2024
IRS990/Form990PartVIISectionAGrp/TitleTxt13OPERATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt14CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt15FOREMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt16FOREMAN/STAKING TECHNICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt17FOREMAN
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IRS990/FormationYr01997
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0949334
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IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt3234077
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1GENERAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2NONGENERAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3ECONOMIC DEVELOPMENT PROJECTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4OTHER SPECIAL FUNDS
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
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IRS990ScheduleD/LandGrp/BookValueAmt036349
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036349
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045202081
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012289329
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057491410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt099671
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0POST RETIREMENT BENEFIT OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CUSTOMER DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048496767
IRS990ScheduleD/TotalBookValueProgramRltdAmt08334027
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1145165
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2146190
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3124585
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20

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