Civic Intelligence

Brown County Rural Electrical Association

990 • Fiscal year 2013 • EIN 41-0167135

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 07, 2014

Organization ProfileWWW.BROWNCOUNTYREA.COOP
PO Box 529Sleepy Eye, MN 56085

(507) 794-3331

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.59x

Higher debt load relative to assets than 62% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

43rd percentile

1.33x

Higher debt load relative to revenue than 43% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Net Margin

9th percentile

-0.1%

Higher net margin than 9% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

12th percentile

$98,646

Higher top officer pay than 12% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2013

Asset Growth

71st percentile

7.4%

Faster asset growth than 71% of similar nonprofits.

2013 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$31,813,444

Up $2,181,241 (+7.4%) from 2012

Net Assets

Up

$13,057,790

Up $459,554 (+3.6%) from 2012

Liabilities

Up

$18,755,654

Up $1,721,687 (+10%) from 2012

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin9th percentile

Revenue

$14,132,759

No earlier filing loaded for comparison.

Expenses

Up

$14,149,020

Up $814,131 (+6.1%) from 2012

Net Income

-$16,261

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$31,813,444
Liabilities$18,755,654
Net Assets$13,057,790
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$14,132,759
Expenses$14,149,020
Net Income-$16,261
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 7, 2014
Return Version
2013v3.0
Gross Receipts
$14,283,922
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$20,954,300$21,536,487▲ $582,187
Rtn Earn Endowment Incm Other Fnds$12,598,236$13,057,790▲ $459,554
Investments Program Related$5,582,376$6,059,484▲ $477,108
Savings and Temporary Cash Investments$709,151$1,649,580▲ $940,429
Accounts Receivable$872,316$800,189▼ $72,127
Prepaid Expenses and Deferred Charges$46,392$667,913▲ $621,521
Inventories for Sale or Use$891,225$584,765▼ $306,460
Other Notes and Loans Receivable, Net$390,555$308,333▼ $82,222
Investments Other Securities$180,353$200,836▲ $20,483
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$29,632,203$31,813,444▲ $2,181,241
Other Assets Total$5,335$5,657▲ $322
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,428,376$17,096,077▲ $1,667,701
Accounts Payable and Accrued Expenses$1,086,366$1,082,518▼ $3,848
Other Liabilities$495,599$551,597▲ $55,998
Deferred Revenue$23,626$25,462▲ $1,836
Total Liabilities$17,033,967$18,755,654▲ $1,721,687
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,598,236$13,057,790▲ $459,554
Total Liabilities and Net Assets / Fund Balance$29,632,203$31,813,444▲ $2,181,241

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,067,445$7,078,819$27,146,264
Equipment$1,143,991$2,106,647$3,250,638
Buildings$265,445$763,058$1,028,503
Land$59,606-$59,606
Investment Program Related Org$53,511--
Compensation and Service Providers
Top Officer Pay12th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade HenselGeneral ManagerFT$71,760$26,886$98,646
Becky BradburnOffice ManagerFT$69,471$20,646$90,117
Thomas HayesPresidentPT$22,061-$22,061
James MickelsonVice-presidentPT$21,022-$21,022
Elmer GuggisbergDirector-$19,492-$19,492
Bradley SprengerDirector-$19,312-$19,312
Allen HansonDirectorPT$18,952-$18,952
Reuben KokeschDirector-$18,952-$18,952
James HansonSecretaryPT$16,262-$16,262
Joel ChristensenDirector-$16,117-$16,117
William BergDirectorPT$6,318-$6,318
Robert Berg JrDirector-$4,646-$4,646

Highest Paid Contractors

ContractorServicesLocationCompensation
Carr's Tree ServiceTree Trimming-$118,580
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,539,157
Investment Income
$88,989
Other Revenue
$504,613
Change in Net Assets
$-16,261

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,132,759
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$16,263
Total Revenue per Audited Statements
$14,149,022
Total Revenue per Form 990
$14,132,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,712,332
Salaries, Compensation, and Employee Benefits$351,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$1,084,791
Depreciation Depletion---$1,020,561
All Other Expenses---$657,181
Interest---$641,051
Other Expenses---$631,523
Current Officers, Directors, Trustees, and Key Employees---$351,897
Total Functional Expenses$0$0$0$14,149,020

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$14,149,020
Expenses per Audited Statements$13,064,229
Total Expenses per Audited Statements$13,064,229
Expenses Not Reported on Financial Statements$1,084,791
Other Expense Adjustments$1,084,791
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Reuben KokeschShared Board Member of Brown County Rea and Great River EnergyGreat River Energy Is a Not-for-profit Electric Cooperative Power Supplier. Brown County Rea Purchases Power From Great River Energy.No$9,050,781
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Provision for Pension Benefits$439,903
Deferred Comp Liability$62,175
Customer Deposits$49,519
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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 11

“The office manager reviews the 990 in detail. After her review, the 990 is provided to each board member and the general manager. The board meets every other 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. This was last completed in 2013. Staff compensation is reviewed and approved by the general manager and the board of directors annually. This was last completed in 2013.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available to members for review by appointment at the cooperative.”

Filing and Contact Details

Filer

EIN
41-0167135
Phone
5077943331

Signing Officer

Name
Wade Hensel
Title
General Manager
Phone
5077943331
Signed
2014-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wade Hensel
Formed
1937
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
22
Volunteers
0

Preparer

Preparer
Craig Popenhagen
Phone
5074347000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Patronage dividends allocated 1,084,791. Capital credits retired -531,592. Heartland security services book to tax difference 16,263. Changes in membership 95. Changes in postretirement benefit plan -106,556. Amortization of loss related to postretirement benefit plan 12,814.”

Financial Statement Notes

PART X, LINE 2:

“The cooperative is exempt from income taxes under section 501(c)(12) of the internal revenue code. Accordingly, no provision for income taxes has been recorded at december 31, 2013 and 2012. The cooperative adopted the income tax standard for uncertain tax positions on january 1, 2012. As a result of implementation, the cooperative evaluated its tax positions and determined no uncertain tax positions as of december 31, 2013. With few exceptions, the cooperative is no longer subject to federal, state, or local income tax examinations by tax authorities for years before 2010.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Heartland security services book to tax difference 16,263.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Patronage dividends allocated 1,084,791.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt11OFFICE MANAGER
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IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/TotalAmt0641051
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0891225
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0584765
IRS990/InvestmentIncomeGrp/ExclusionAmt088688
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt088688
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0180353
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0200836
IRS990/InvestmentsProgramRelatedGrp/BOYAmt05582376
IRS990/InvestmentsProgramRelatedGrp/EOYAmt06059484
IRS990/IRPDocumentCnt090
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09948524
IRS990/LandBldgEquipBasisNetGrp/BOYAmt020954300
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021536487
IRS990/LandBldgEquipCostOrOtherBssAmt031485011
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt013848151
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt015428376
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017096077
IRS990/NetAssetsOrFundBalancesBOYAmt012598236
IRS990/NetAssetsOrFundBalancesEOYAmt013057790
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0301
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0301
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01683
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01940
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0257
IRS990/NetUnrelatedBusTxblIncmAmt01374
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05335
IRS990/OtherAssetsTotalGrp/EOYAmt05657
IRS990/OtherChangesInNetAssetsAmt0475815
IRS990/OtherExpensesGrp/Desc0TAX EXPENSE
IRS990/OtherExpensesGrp/Desc1COST OF POWER
IRS990/OtherExpensesGrp/Desc2ADMIN & GENERAL EXPENSE
IRS990/OtherExpensesGrp/Desc3DISTRIBUTION EXPENSE -
IRS990/OtherExpensesGrp/TotalAmt01775
IRS990/OtherExpensesGrp/TotalAmt19050781
IRS990/OtherExpensesGrp/TotalAmt2709460
IRS990/OtherExpensesGrp/TotalAmt3631523
IRS990/OtherLiabilitiesGrp/BOYAmt0495599
IRS990/OtherLiabilitiesGrp/EOYAmt0551597
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1561700
IRS990/OtherRevenueMiscGrp/Desc0CAPITAL CREDITS
IRS990/OtherRevenueMiscGrp/Desc1HEARTLAND SECURITY SERVICES K-1
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0498936
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0498936
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13737
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03737
IRS990/OtherRevenueTotalAmt0502673
IRS990/OtherSourcesGrossIncomeAmt0651643
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0390555
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0308333
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046392
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0667913
IRS990/PrincipalOfficerNm0WADE HENSEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF POWER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013539157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013539157
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0906178
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt097993
IRS990/PYOtherExpensesAmt012015995
IRS990/PYOtherRevenueAmt0489794
IRS990/PYProgramServiceRevenueAmt012743014
IRS990/PYRevenuesLessExpensesAmt0-4088
IRS990/PYSalariesCompEmpBnftPaidAmt0412716
IRS990/PYTotalExpensesAmt013334889
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt013330801
IRS990/ReconcilationRevenueExpnssAmt0-16261
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt012598236
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt013057790
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0709151
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01649580
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0265445
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0763058
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01028503
IRS990ScheduleD/EquipmentGrp/BookValueAmt01143991
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02106647
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03250638
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01084791
IRS990ScheduleD/ExpensesSubtotalAmt013064229
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt04717468
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1722793
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2424186
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt3141526
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt453511
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0GREAT RIVER ENERGY - PAT. CAPITAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1NRUCFC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2COOP TELEVISION ASSN - PAT. CAPITAL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3RESCO
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4OTHER INVESTMENTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd4C
IRS990ScheduleD/LandGrp/BookValueAmt059606
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt059606
IRS990ScheduleD/OtherExpensesNotIncludedAmt01084791
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020067445
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07078819
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027146264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0439903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt162175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt249519
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCUMULATED PROVISION FOR PENSION BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMP LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CUSTOMER DEPOSITS
IRS990ScheduleD/OtherRevenueAmt016263
IRS990ScheduleD/RevenueNotReportedAmt016263
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt014132759
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED AT DECEMBER 31, 2013 AND 2012. THE COOPERATIVE ADOPTED THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS ON JANUARY 1, 2012. AS A RESULT OF IMPLEMENTATION, THE COOPERATIVE EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2013. WITH FEW EXCEPTIONS, THE COOPERATIVE IS NO LONGER SUBJECT TO FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1HEARTLAND SECURITY SERVICES BOOK TO TAX DIFFERENCE 16,263.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PATRONAGE DIVIDENDS ALLOCATED 1,084,791.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021536487
IRS990ScheduleD/TotalBookValueProgramRltdAmt06059484
IRS990ScheduleD/TotalExpensesPerForm990Amt014149020
IRS990ScheduleD/TotalLiabilityAmt0551597
IRS990ScheduleD/TotalRevenuePerForm990Amt014132759
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014149022
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013064229
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt071760
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014802
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011369
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0715
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WADE HENSEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt098646
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION PROVIDES TRAVEL FOR THE GENERAL MANAGER'S SPOUSE TO THE NRECA ANNUAL MEETING. THE ASSOCIATION PAYS ROTARY DUES TO PROMOTE COMMUNITY INVOLVEMENT.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1WADE HENSEL, GENERAL MANAGER, IS PAID BY BENCO ELECTRIC COOPERATIVE, AN UNRELATED ENTITY. BROWN COUNTY REIMBURSES BENCO ELECTRIC COOPERATIVE 40% OF WADE'S WAGES AND BENEFITS. THE AMOUNTS REPORTED ON SCHEDULE J REPRESENT BROWN COUNTY'S SHARE OF THE GENERAL MANAGER'S WAGES AND BENEFITS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, SCHEDULE J, PART II
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0REUBEN KOKESCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SHARED BOARD MEMBER OF BROWN COUNTY REA AND GREAT RIVER ENERGY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt09050781
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0GREAT RIVER ENERGY IS A NOT-FOR-PROFIT ELECTRIC COOPERATIVE POWER SUPPLIER. BROWN COUNTY REA PURCHASES POWER FROM GREAT RIVER ENERGY.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL ELECTRIC CUSTOMERS ARE VOTING MEMBERS OF THE COOPERATIVE. EACH MEMBER HAS ONE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS VOTE ON CHANGES TO BY-LAWS AND ARTICLES OF INCORPORATION. THERE IS ONE CLASS OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COOPERATIVE DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OFFICE MANAGER REVIEWS THE 990 IN DETAIL. AFTER HER REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER AND THE GENERAL MANAGER. THE BOARD MEETS EVERY OTHER MONTH, AND WILL REVIEW AND APPROVE THE 990 AT THE NEXT SCHEDULED BOARD MEETING. THE 990 WILL THEN BE FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GENERAL MANAGER'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. THIS WAS LAST COMPLETED IN 2013. STAFF COMPENSATION IS REVIEWED AND APPROVED BY THE GENERAL MANAGER AND THE BOARD OF DIRECTORS ANNUALLY. THIS WAS LAST COMPLETED IN 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS FOR REVIEW BY APPOINTMENT AT THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PATRONAGE DIVIDENDS ALLOCATED 1,084,791. CAPITAL CREDITS RETIRED -531,592. HEARTLAND SECURITY SERVICES BOOK TO TAX DIFFERENCE 16,263. CHANGES IN MEMBERSHIP 95. CHANGES IN POSTRETIREMENT BENEFIT PLAN -106,556. AMORTIZATION OF LOSS RELATED TO POSTRETIREMENT BENEFIT PLAN 12,814.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C

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.

Open filing
Assets
$31,813,444
Liabilities
$18,755,654
Net assets
$13,057,790
Revenue
$14,132,759
Expenses
$14,149,020
Net income
-$16,261
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
2013Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)12 • $25M-$50M nonprofits