Civic Intelligence

Brown County Rural Electrical Association

EIN 41-0167135 • 501(c)12 • Sleepy Eye, MN

Profile

The mission of brown county electric is to improve the quality of life for its members by providing reliable electricity and services that are competitively priced.

PO Box 529Sleepy Eye, MN 56085-0529

www.browncountyrea.coop

Siviq Scores

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

Liabilities / Assets

58th percentile

0.51x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

1.46x

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

501(c)12 • $25M-$50M nonprofits • Source year 2024

Net Margin

38th percentile

0.4%

Higher net margin than 38% of similar nonprofits.

501(c)12 • $25M-$50M 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

42nd percentile

2.8%

Faster asset growth than 42% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-1.8%

Faster revenue growth than 16% of similar nonprofits.

501(c)12 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$49,130,905

Up $1,353,004 (+2.8%) from 2023

Liabilities

Up

$25,068,333

Up $179,334 (+0.7%) from 2023

Net Assets

Up

$24,062,572

Up $1,173,670 (+5.1%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin38th percentile

Revenue

Down

$17,158,565

Down $311,051 (-1.8%) from 2023

Expenses

Down

$17,092,441

Down $208,374 (-1.2%) from 2023

Net Income

Down

$66,124

Down $102,677 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$60M$40M$20M$0Assets 2010: $27,273,556Liabilities 2010: $15,249,891Net Assets 2010: $12,023,6652010Assets 2011: $27,789,353Liabilities 2011: $15,591,631Net Assets 2011: $12,197,7222011Assets 2012: $29,632,203Liabilities 2012: $17,033,967Net Assets 2012: $12,598,2362012Assets 2013: $31,813,444Liabilities 2013: $18,755,654Net Assets 2013: $13,057,7902013Assets 2014: $33,587,993Liabilities 2014: $20,086,310Net Assets 2014: $13,501,6832014Assets 2015: $35,400,968Liabilities 2015: $21,760,557Net Assets 2015: $13,640,4112015Assets 2016: $37,525,310Liabilities 2016: $22,744,346Net Assets 2016: $14,780,9642016Assets 2017: $38,418,453Liabilities 2017: $22,863,390Net Assets 2017: $15,555,0632017Assets 2018: $37,944,586Liabilities 2018: $21,370,765Net Assets 2018: $16,573,8212018Assets 2019: $40,485,127Liabilities 2019: $23,388,783Net Assets 2019: $17,096,3442019Assets 2020: $43,369,853Liabilities 2020: $24,665,321Net Assets 2020: $18,704,5322020Assets 2021: $44,068,104Liabilities 2021: $24,001,856Net Assets 2021: $20,066,2482021Assets 2022: $45,245,763Liabilities 2022: $24,080,029Net Assets 2022: $21,165,7342022Assets 2023: $47,777,901Liabilities 2023: $24,888,999Net Assets 2023: $22,888,9022023Assets 2024: $49,130,905Liabilities 2024: $25,068,333Net Assets 2024: $24,062,5722024

Highlighted filing

2024

Assets$49,130,905
Liabilities$25,068,333
Net Assets$24,062,572
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $11,637,0932010Expenses 2011: $12,928,3902011Expenses 2012: $13,334,8892012Revenue 2013: $14,132,759Expenses 2013: $14,149,020Net Income 2013: -$16,2612013Revenue 2014: $14,961,175Expenses 2014: $14,958,492Net Income 2014: $2,6832014Revenue 2015: $13,815,239Expenses 2015: $13,670,511Net Income 2015: $144,7282015Revenue 2016: $16,947,404Expenses 2016: $16,767,751Net Income 2016: $179,6532016Revenue 2017: $15,073,083Expenses 2017: $15,073,083Net Income 2017: $02017Revenue 2018: $15,157,269Expenses 2018: $15,206,128Net Income 2018: -$48,8592018Revenue 2019: $15,400,952Expenses 2019: $15,400,953Net Income 2019: -$12019Revenue 2020: $16,066,825Expenses 2020: $15,992,493Net Income 2020: $74,3322020Revenue 2021: $16,302,715Expenses 2021: $16,152,571Net Income 2021: $150,1442021Revenue 2022: $16,899,394Expenses 2022: $16,842,651Net Income 2022: $56,7432022Revenue 2023: $17,469,616Expenses 2023: $17,300,815Net Income 2023: $168,8012023Revenue 2024: $17,158,565Expenses 2024: $17,092,441Net Income 2024: $66,1242024

Highlighted filing

2024

Revenue$17,158,565
Expenses$17,092,441
Net Income$66,124
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
$49,130,905
Liabilities
$25,068,333
Net assets
$24,062,572
Revenue
$17,158,565
Expenses
$17,092,441
Net income
$66,124
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.1$25.1$24.1$17.2$17.1$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.8$24.9$22.9$17.5$17.3$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.2$24.1$21.2$16.9$16.8$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$44.1$24.0$20.1$16.3$16.2$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.4$24.7$18.7$16.1$16.0$0.07
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.5$23.4$17.1$15.4$15.4$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.9$21.4$16.6$15.2$15.2$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.4$22.9$15.6$15.1$15.1$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$37.5$22.7$14.8$16.9$16.8$0.18
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.4$21.8$13.6$13.8$13.7$0.14
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.6$20.1$13.5$15.0$15.0$0.00
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$31.8$18.8$13.1$14.1$14.1$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.6$17.0$12.6$13.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.8$15.6$12.2$12.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$15.2$12.0$11.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$17,280,508
Mission and Program Overview

Mission

The mission of brown county rural electric is to improve the quality of life for its members by providing reliable electricity and services that are competitively priced.

To provide electricity service to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,482,642$28,724,464▲ $241,822
Rtn Earn Endowment Incm Other Fnds$22,888,902$24,062,572▲ $1,173,670
Investments Program Related$8,630,455$8,711,267▲ $80,812
Savings and Temporary Cash Investments$7,459,646$8,132,789▲ $673,143
Inventories for Sale or Use$1,197,729$1,621,671▲ $423,942
Accounts Receivable$1,653,201$1,555,697▼ $97,504
Investments Other Securities$265,908$274,536▲ $8,628
Prepaid Expenses and Deferred Charges$40,288$88,294▲ $48,006
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$47,777,901$49,130,905▲ $1,353,004
Other Assets Total$48,032$22,187▼ $25,845
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,647,439$22,726,570▲ $79,131
Accounts Payable and Accrued Expenses$2,143,133$2,262,152▲ $119,019
Deferred Revenue$69,541$71,255▲ $1,714
Other Liabilities$28,886$8,356▼ $20,530
Total Liabilities$24,888,999$25,068,333▲ $179,334
Net Assets / Fund Balance
Total Net Assets Fund Balance$22,888,902$24,062,572▲ $1,173,670
Total Liabilities and Net Assets / Fund Balance$47,777,901$49,130,905▲ $1,353,004

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,444,137$18,171,410$46,615,547
Buildings$162,506$966,717$1,129,223
Land$59,166-$59,166
Other Land Buildings$58,655-$58,655
Investment Program Related Org$144,592--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael HeidemannCEOFT$174,158$95,557$269,715
Brandon HavemeierEngineering and Operations ManagerFT$126,568$58,995$185,563
Adam FischerLineman-in-chargeFT$112,538$50,528$163,066
Jennifer RoseCFOFT$93,510$62,725$156,235
Tyler JensenLinemanFT$106,419$44,470$150,889
Nicholas HormanLineman-in-chargeFT$121,359$16,380$137,739
Connor NelsenLinemanFT$107,505$23,604$131,109
Thomas HayesPresidentPT$15,150-$15,150
William BergVice PresidentPT$14,000-$14,000
James MickelsonDirectorPT$13,900-$13,900
James HansonSecretary/treasurerPT$13,000-$13,000
David WendingerDirectorPT$12,700-$12,700
Bradley SprengerDirector-$12,200-$12,200
Landon SlettaDirector-$12,200-$12,200
Gregory MagesDirector-$11,900-$11,900
Joel ChristensenDirector-$11,000-$11,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Southwood 2000Urd Locating, Engineering Services, Pole60 PINE STREET, Clements, MN 56224$236,353
Zinniel Utility Contracting INCUnderground Boring4 SOMSEN ST, New Ulm, MN 56085$177,972
Carr's Tree ServiceTree TrimmingPO BOX 250, Ottertail, MN 56571$131,531
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$16,766,705
Investment Income
$394,144
Other Revenue
$-2,284
Change in Net Assets
$66,124

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,158,565
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$17,158,565
Total Revenue per Form 990
$17,158,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,743,821
Salaries, Compensation, and Employee Benefits$558,173
Grants and Similar Amounts Paid$2,870
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,787,577
Depreciation Depletion---$1,493,038
All Other Expenses---$945,227
Other Expenses---$738,892
Interest---$658,491
Current Officers, Directors, Trustees, and Key Employees---$558,173
Grants to Domestic Orgs---$2,870
Total Functional Expenses$0$0$0$17,092,441

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$17,092,441
Expenses per Audited Statements$15,304,864
Total Expenses per Audited Statements$15,304,864
Expenses Not Reported on Financial Statements$1,787,577
Other Expense Adjustments$1,787,577
Expenses Not Reported on Form 990$0
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
Customer Deposits$8,356
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 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
Yes
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

“All electric customers are voting members of the cooperative. Each member has one vote.”

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

“Members vote for the board of directors at the cooperative's annual meeting. The board consists of 9 members with 3 year terms. Each year three seats are up for re-election.”

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

“Members vote on changes to by-laws and articles of incorporation. There is one class of membership.”

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

“The cooperative does not have any committees with authority to act on behalf of the governing body.”

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

“The cfo reviews the 990 in detail. After her review, the 990 is provided to each board member and the general manager. The board meets every month, and will review and approve the 990 at the next scheduled board meeting. The 990 will then be filed with the irs.”

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

“The conflict of interest policy covers all members of the board of directors. The general manager and the board of directors review the potential conflicts to determine if a conflict exists. If a conflict exists, the conflicted board member or officer is excluded from discussions and votes related to the potential or existing relationship involving the conflict of interest. The remaining board members and officers will review, for fairness, all past transactions involving the conflict of interest. Legal remedies will be considered if needed.”

Form 990, Part VI, Section B, Line 15

“The general manager's compensation is reviewed and approved by the board of directors on an annual basis. Staff compensation is reviewed and approved by the general manager and the board of directors annually.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Brown County Rural Electrical
EIN
41-0167135
Phone
5077943331
Address
PO BOX 529, SLEEPY EYE, MN 56085-0529

Signing Officer

Name
Michael Heidemann
Title
CEO
Phone
5077943331
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Heidemann
Formed
1937
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
17
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:

“Changes in postretirement benefit plan -1,671. Retirement of capital credits -678,335. Net changes in memberships -25. 2024 patronage allocation in 2025 1,787,577.”

Financial Statement Notes

PART X, LINE 2:

“The association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of december 31, 2024 and 2023, the unrecognized tax benefit accrual was zero. The association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“2024 patronage allocation in 2025 1,787,577.”

Raw XML AppendixShowing 400 of 610 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02143133
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02262152
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IRS990/AccountsReceivableGrp/EOYAmt01555697
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE ELECTRICITY SERVICE TO MEMBERS.
IRS990/AllOtherExpensesGrp/TotalAmt0945227
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt01787577
IRS990/BooksInCareOfDetail/PersonNm0JENNIFER ROSE
IRS990/BooksInCareOfDetail/PhoneNum05077943331
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt024386 STATE HIGHWAY 4
IRS990/BooksInCareOfDetail/USAddress/CityNm0SLEEPY EYE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0558173
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IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0236353
IRS990/ContractorCompensationGrp/CompensationAmt1177972
IRS990/ContractorCompensationGrp/CompensationAmt2131531
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt060 PINE STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt14 SOMSEN ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2PO BOX 250
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2OTTERTAIL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MN
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd156085
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd256571
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SOUTHWOOD 2000
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1ZINNIEL UTILITY CONTRACTING INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2CARR'S TREE SERVICE
IRS990/ContractorCompensationGrp/ServicesDesc0URD LOCATING, ENGINEERING SERVICES, POLE
IRS990/ContractorCompensationGrp/ServicesDesc1UNDERGROUND BORING
IRS990/ContractorCompensationGrp/ServicesDesc2TREE TRIMMING
IRS990/CostOfGoodsSoldAmt0121943
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt02870
IRS990/CYInvestmentIncomeAmt0394144
IRS990/CYOtherExpensesAmt014743821
IRS990/CYOtherRevenueAmt0-2284
IRS990/CYProgramServiceRevenueAmt016766705
IRS990/CYRevenuesLessExpensesAmt066124
IRS990/CYSalariesCompEmpBnftPaidAmt0558173
IRS990/CYTotalExpensesAmt017092441
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt017158565
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
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IRS990/DeferredRevenueGrp/EOYAmt071255
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01493038
IRS990/Desc0THE COOPERATIVE ENGAGES IN THE DISTRIBUTION AND SALE OF ELECTRICAL POWER TO APPROXIMATELY 3,755 MEMBERS IN SOUTHWESTERN MINNESOTA WITH 4,607 ACTIVE ACCOUNTS. THE COOPERATIVE HAS 1,535 MILES OF LINE CONSISTING OF 769 MILES OF OVERHEAD AND 766 MILES OF UNDERGROUND LINE.
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IRS990/EmployeeCnt017
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1216380
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1323604
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1448501
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1542590
IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS HAYES
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM BERG
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES HANSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JOEL CHRISTENSEN
IRS990/Form990PartVIISectionAGrp/PersonNm4GREGORY MAGES
IRS990/Form990PartVIISectionAGrp/PersonNm5BRADLEY SPRENGER
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID WENDINGER
IRS990/Form990PartVIISectionAGrp/PersonNm7LANDON SLETTA
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES MICKELSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHAEL HEIDEMANN
IRS990/Form990PartVIISectionAGrp/PersonNm10JENNIFER ROSE
IRS990/Form990PartVIISectionAGrp/PersonNm11BRANDON HAVEMEIER
IRS990/Form990PartVIISectionAGrp/PersonNm12NICHOLAS HORMAN
IRS990/Form990PartVIISectionAGrp/PersonNm13CONNOR NELSEN
IRS990/Form990PartVIISectionAGrp/PersonNm14ADAM FISCHER
IRS990/Form990PartVIISectionAGrp/PersonNm15TYLER JENSEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt015150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt114000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt213000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt311000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt411900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt512200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt612700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt712200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt813900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9174158
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1093510
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11126568
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12121359
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13107505
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14112538
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt15106419
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt10CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt11ENGINEERING AND OPERATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt12LINEMAN-IN-CHARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt13LINEMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt14LINEMAN-IN-CHARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt15LINEMAN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01937
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt044000
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02870
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt044000
IRS990/GrossReceiptsAmt017280508
IRS990/GrossSalesOfInventoryAmt088041
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt07
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/TotalAmt0658491
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01197729
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01621671
IRS990/InvestmentIncomeGrp/ExclusionAmt0350144
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0350144
IRS990/InvestmentInJointVentureInd01
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0265908
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0274536
IRS990/InvestmentsProgramRelatedGrp/BOYAmt08630455
IRS990/InvestmentsProgramRelatedGrp/EOYAmt08711267
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019138127
IRS990/LandBldgEquipBasisNetGrp/BOYAmt028482642
IRS990/LandBldgEquipBasisNetGrp/EOYAmt028724464
IRS990/LandBldgEquipCostOrOtherBssAmt047862591
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt016799412
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF BROWN COUNTY ELECTRIC IS TO IMPROVE THE QUALITY OF LIFE FOR ITS MEMBERS BY PROVIDING RELIABLE ELECTRICITY AND SERVICES THAT ARE COMPETITIVELY PRICED.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt022647439
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt022726570
IRS990/NetAssetsOrFundBalancesBOYAmt022888902
IRS990/NetAssetsOrFundBalancesEOYAmt024062572
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt044000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt044000
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-33902
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-33902
IRS990/NetUnrelatedBusTxblIncmAmt022513
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt048032
IRS990/OtherAssetsTotalGrp/EOYAmt022187
IRS990/OtherChangesInNetAssetsAmt01107546
IRS990/OtherExpensesGrp/Desc0UBI TAX EXPENSE
IRS990/OtherExpensesGrp/Desc1COST OF POWER
IRS990/OtherExpensesGrp/Desc2DISTRIBUTION-MAINTENANC
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE AND GENE
IRS990/OtherExpensesGrp/TotalAmt016946
IRS990/OtherExpensesGrp/TotalAmt19980139
IRS990/OtherExpensesGrp/TotalAmt2911088
IRS990/OtherExpensesGrp/TotalAmt3738892
IRS990/OtherLiabilitiesGrp/BOYAmt028886
IRS990/OtherLiabilitiesGrp/EOYAmt08356
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0EQUITY EARNINGS
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt031618
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt031618
IRS990/OtherRevenueTotalAmt031618
IRS990/OtherSourcesGrossIncomeAmt0788386
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt040288
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt088294
IRS990/PrincipalOfficerNm0MICHAEL HEIDEMANN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/BusinessCd1221000
IRS990/ProgramServiceRevenueGrp/BusinessCd2221000
IRS990/ProgramServiceRevenueGrp/Desc0ELECTRIC SALES
IRS990/ProgramServiceRevenueGrp/Desc1CAPITAL CREDITS
IRS990/ProgramServiceRevenueGrp/Desc2OTHER SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016397243
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1338869
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230593
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016397243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1338869
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230593
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt02219576
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt02953
IRS990/PYInvestmentIncomeAmt0321501
IRS990/PYOtherExpensesAmt014512167
IRS990/PYOtherRevenueAmt02776
IRS990/PYProgramServiceRevenueAmt017145339
IRS990/PYRevenuesLessExpensesAmt0168801
IRS990/PYSalariesCompEmpBnftPaidAmt0566119
IRS990/PYTotalExpensesAmt017300815
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017469616
IRS990/ReconcilationRevenueExpnssAmt066124
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt022888902
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt024062572
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07459646
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08132789
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0162506
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0966717
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01129223
IRS990ScheduleD/EquipmentGrp/BookValueAmt028444137
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018171410
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046615547
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01787577
IRS990ScheduleD/ExpensesSubtotalAmt015304864
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt06929513
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1554252
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2781034
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt394913
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt41000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt5163824
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt618697
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt723442
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt8144592
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0GREAT RIVER ENERGY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1COOPERATIVE TELEVISION ASSOCIATION OF SOUTHERN MINNESOTA (CTV)
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3FEDERATED RURAL ELECTRIC INSURANCE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4MEMBERSHIP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5RURAL ELECTRIC SUPPLY COOPERATIVE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6MINNESOTA RURAL ELECTRIC TRUST EQUITY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc7SMEC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc8OTHER PATRONAGE CAPITAL AND MEMBERSHIP
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd4C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd5C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd6C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd7C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd8C
IRS990ScheduleD/LandGrp/BookValueAmt059166
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059166
IRS990ScheduleD/OtherExpensesNotIncludedAmt01787577
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt058655
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058655
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt017158565
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION EVALUATES ITS TAX POSITIONS THAT HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN ON INCOME TAX RETURNS TO DETERMINE IF AN ACCRUAL IS NECESSARY FOR UNCERTAIN TAX POSITIONS. AS OF DECEMBER 31, 2024 AND 2023, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. THE ASSOCIATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt12024 PATRONAGE ALLOCATION IN 2025 1,787,577.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028724464
IRS990ScheduleD/TotalBookValueProgramRltdAmt08711267
IRS990ScheduleD/TotalExpensesPerForm990Amt017092441
IRS990ScheduleD/TotalLiabilityAmt08356
IRS990ScheduleD/TotalRevenuePerForm990Amt017158565
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017158565
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt015304864
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01

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