Civic Intelligence

Brown County Rural Electrical Association

990 • Fiscal year 2015 • EIN 41-0167135

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 27, 2016

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

74th percentile

0.61x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

1.58x

Higher debt load relative to revenue than 56% of similar nonprofits.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2015

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

18th percentile

$106,353

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Source year 2015

Asset Growth

74th percentile

5.4%

Faster asset growth than 74% of similar nonprofits.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

14th percentile

-7.7%

Faster revenue growth than 14% of similar nonprofits.

2015 filings • 501(c)12 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$35,400,968

Up $1,812,975 (+5.4%) from 2014

Net Assets

Up

$13,640,411

Up $138,728 (+1.0%) from 2014

Liabilities

Up

$21,760,557

Up $1,674,247 (+8.3%) from 2014

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin44th percentile

Revenue

Down

$13,815,239

Down $1,145,936 (-7.7%) from 2014

Expenses

Down

$13,670,511

Down $1,287,981 (-8.6%) from 2014

Net Income

Up

$144,728

Up $142,045 (+5294%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2015

Assets$35,400,968
Liabilities$21,760,557
Net Assets$13,640,411
Open 2015 Filing

Operations Trend

Revenue Growth14th percentile

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

2015

Revenue$13,815,239
Expenses$13,670,511
Net Income$144,728
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 27, 2016
Return Version
2015v2.1
Gross Receipts
$14,135,539
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$23,160,894$25,508,694▲ $2,347,800
Rtn Earn Endowment Incm Other Fnds$13,501,683$13,640,411▲ $138,728
Investments Program Related$6,674,385$6,842,307▲ $167,922
Accounts Receivable$827,704$981,186▲ $153,482
Savings and Temporary Cash Investments$1,355,673$613,146▼ $742,527
Inventories for Sale or Use$533,588$557,484▲ $23,896
Prepaid Expenses and Deferred Charges$606,648$543,320▼ $63,328
Investments Other Securities$198,456$206,409▲ $7,953
Other Notes and Loans Receivable, Net$226,111$143,888▼ $82,223
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$33,587,993$35,400,968▲ $1,812,975
Other Assets Total$4,334$4,334→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,250,319$20,124,684▲ $1,874,365
Accounts Payable and Accrued Expenses$1,191,335$1,095,554▼ $95,781
Other Liabilities$551,603$496,499▼ $55,104
Deferred Revenue$93,053$43,820▼ $49,233
Total Liabilities$20,086,310$21,760,557▲ $1,674,247
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,501,683$13,640,411▲ $138,728
Total Liabilities and Net Assets / Fund Balance$33,587,993$35,400,968▲ $1,812,975

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,206,200$8,367,922$32,574,122
Equipment$1,013,045$2,025,960$3,039,005
Buildings$229,843$801,039$1,030,882
Land$59,606-$59,606
Investment Program Related Org$62,796--
Compensation and Service Providers
Top Officer Pay18th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wade HenselGeneral ManagerFT$81,404$24,949$106,353
Darla RuschenOffice ManagerFT$70,928$22,495$93,423
James MickelsonPresidentPT$18,634-$18,634
William BergDirectorPT$17,932-$17,932
Reuben KokeschDirectorPT$17,359-$17,359
Bradley SprengerDirectorPT$17,272-$17,272
Thomas HayesVice-presidentPT$17,037-$17,037
Allen HansonDirectorPT$16,247-$16,247
Gregory MagesDirectorPT$16,032-$16,032
James HansonSecretaryPT$15,762-$15,762
Joel ChristensenDirector-$14,892-$14,892

Highest Paid Contractors

ContractorServicesLocationCompensation
Carr's Tree ServiceTree TrimmingPO BOX 250, Ottertail, MN 56571$135,751
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,500,675
Investment Income
$111,290
Other Revenue
$203,274
Change in Net Assets
$144,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,806,623
Revenue Not Reported on Financial Statements
$8,616
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$8,616
Total Revenue per Audited Statements
$13,806,623
Total Revenue per Form 990
$13,815,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,753,488
Salaries, Compensation, and Employee Benefits$350,943
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$976,730
Interest---$621,677
Benefits to Members---$566,080
All Other Expenses---$372,848
Current Officers, Directors, Trustees, and Key Employees---$350,943
Other Expenses---$275,033
Total Functional Expenses$0$0$0$13,670,511

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$13,670,511
Expenses per Audited Statements$13,104,431
Total Expenses per Audited Statements$13,104,431
Expenses Not Reported on Financial Statements$566,080
Other Expense Adjustments$566,080
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 KokeschBoard MemberReuben Kokesch Is a Board Member of Great River Energy Which Is the Cooperatives Power Supplier.No$9,095,546
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accumulated Provision for Pension Benefits$389,903
Customer Deposits$60,952
Deferred Comp Liability$45,644
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 2015. Staff compensation is reviewed and approved by the general manager and the board of directors annually. This was last completed in 2015.”

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.”

Form 990, Part VII, Section A

“Brown county paid michael heidemann, operations manager, over $100,000 in 2015. However, benco electric cooperative, an unrelated entity, reimburses brown county 40% of michael's wages and benefits. Since brown county's share of michael's wages and benefits is not over $100,000 he is not included on form 990, part vii, section a. The following were the total amounts paid to michael for the year: wages-$117,901, deferred compensation-$26,834, and non-taxable benefits-$22,415.”

Filing and Contact Details

Filer

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

Signing Officer

Name
Wade Hensel
Title
General Manager
Phone
5077943331
Signed
2016-09-27
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

Firm
Cliftonlarsonallen Llp
Address
PO BOX 217, AUSTIN, MN 55912
Preparer
Craig Popenhagen
Phone
5074347000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Capital credits retired -578,433. Membership changes 2,155. Amortization of loss related to postretierement benefit plan 12,814. Heartland security services k-1 book to tax difference -8,616. Patronage dividends allocated 566,080.”

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, 2015 and 2014. The cooperative has evaluated its tax positions and determined no uncertain tax positions as of december 31, 2015 and 2014.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Heartland security services k-1 book to tax difference 8,616.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Patronage dividends allocated 566,080.”

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE-PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10OFFICE MANAGER
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InterestGrp/TotalAmt0621677
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0533588
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0557484
IRS990/InvestmentIncomeGrp/ExclusionAmt044148
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt044148
IRS990/InvestmentInJointVentureInd01
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0198456
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0206409
IRS990/InvestmentsProgramRelatedGrp/BOYAmt06674385
IRS990/InvestmentsProgramRelatedGrp/EOYAmt06842307
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt011194921
IRS990/LandBldgEquipBasisNetGrp/BOYAmt023160894
IRS990/LandBldgEquipBasisNetGrp/EOYAmt025508694
IRS990/LandBldgEquipCostOrOtherBssAmt036703615
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0170729
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersAndShrGrossIncomeAmt013747726
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/BOYAmt018250319
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt020124684
IRS990/NetAssetsOrFundBalancesBOYAmt013501683
IRS990/NetAssetsOrFundBalancesEOYAmt013640411
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt067142
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt067142
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-653
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-507
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0146
IRS990/NetUnrelatedBusTxblIncmAmt06254
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04334
IRS990/OtherAssetsTotalGrp/EOYAmt04334
IRS990/OtherChangesInNetAssetsAmt0-6000
IRS990/OtherExpensesGrp/Desc0COST OF POWER
IRS990/OtherExpensesGrp/Desc1ADMIN & GENERAL EXPENSE
IRS990/OtherExpensesGrp/Desc2DISTRIBUTION EXPENSE -
IRS990/OtherExpensesGrp/Desc3DISTRIBUTION EXPENSE -
IRS990/OtherExpensesGrp/TotalAmt09095546
IRS990/OtherExpensesGrp/TotalAmt1816285
IRS990/OtherExpensesGrp/TotalAmt2595369
IRS990/OtherExpensesGrp/TotalAmt3275033
IRS990/OtherLiabilitiesGrp/BOYAmt0551603
IRS990/OtherLiabilitiesGrp/EOYAmt0496499
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1561700
IRS990/OtherRevenueMiscGrp/Desc0CAPITAL CREDITS
IRS990/OtherRevenueMiscGrp/Desc1HEARTLAND SECURITY SERVICES K-1
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0195165
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0195165
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18616
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt08616
IRS990/OtherRevenueTotalAmt0203781
IRS990/OtherSourcesGrossIncomeAmt0169113
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0226111
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0143888
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0606648
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0543320
IRS990/PrincipalOfficerNm0WADE HENSEL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0221000
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF POWER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013500675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013500675
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0945658
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt051892
IRS990/PYOtherExpensesAmt013642917
IRS990/PYOtherRevenueAmt0656829
IRS990/PYProgramServiceRevenueAmt014252454
IRS990/PYRevenuesLessExpensesAmt02683
IRS990/PYSalariesCompEmpBnftPaidAmt0369917
IRS990/PYTotalExpensesAmt014958492
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014961175
IRS990/ReconcilationRevenueExpnssAmt0144728
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt013501683
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt013640411
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01355673
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0613146
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0229843
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0801039
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01030882
IRS990ScheduleD/EquipmentGrp/BookValueAmt01013045
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02025960
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03039005
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0566080
IRS990ScheduleD/ExpensesSubtotalAmt013104431
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt05455459
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1734349
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2424186
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt3165517
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt462796
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/OtherExpensesNotIncludedAmt0566080
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024206200
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08367922
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032574122
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0389903
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt145644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt260952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCUMULATED PROVISION FOR PENSION BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMP LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CUSTOMER DEPOSITS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt08616
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08616
IRS990ScheduleD/RevenueSubtotalAmt013806623
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, 2015 AND 2014. THE COOPERATIVE HAS EVALUATED ITS TAX POSITIONS AND DETERMINED NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2015 AND 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1HEARTLAND SECURITY SERVICES K-1 BOOK TO TAX DIFFERENCE 8,616.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2PATRONAGE DIVIDENDS ALLOCATED 566,080.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt025508694
IRS990ScheduleD/TotalBookValueProgramRltdAmt06842307
IRS990ScheduleD/TotalExpensesPerForm990Amt013670511
IRS990ScheduleD/TotalLiabilityAmt0496499
IRS990ScheduleD/TotalRevenuePerForm990Amt013815239
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt013806623
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013104431
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt081404
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014391
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08832
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt01726
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WADE HENSEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0106353
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. BENCO PAID THE FOLLOWING FOR WADE: WAGES-$122,105, DEFERRED COMPENSATION-$21,586, NON-TAXABLE BENEFITS-$13,249.
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/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt09095546
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0REUBEN KOKESCH IS A BOARD MEMBER OF GREAT RIVER ENERGY WHICH IS THE COOPERATIVES POWER SUPPLIER.
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 2015. STAFF COMPENSATION IS REVIEWED AND APPROVED BY THE GENERAL MANAGER AND THE BOARD OF DIRECTORS ANNUALLY. THIS WAS LAST COMPLETED IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS FOR REVIEW BY APPOINTMENT AT THE COOPERATIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CAPITAL CREDITS RETIRED -578,433. MEMBERSHIP CHANGES 2,155. AMORTIZATION OF LOSS RELATED TO POSTRETIEREMENT BENEFIT PLAN 12,814. HEARTLAND SECURITY SERVICES K-1 BOOK TO TAX DIFFERENCE -8,616. PATRONAGE DIVIDENDS ALLOCATED 566,080.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BROWN COUNTY PAID MICHAEL HEIDEMANN, OPERATIONS MANAGER, OVER $100,000 IN 2015. HOWEVER, BENCO ELECTRIC COOPERATIVE, AN UNRELATED ENTITY, REIMBURSES BROWN COUNTY 40% OF MICHAEL'S WAGES AND BENEFITS. SINCE BROWN COUNTY'S SHARE OF MICHAEL'S WAGES AND BENEFITS IS NOT OVER $100,000 HE IS NOT INCLUDED ON FORM 990, PART VII, SECTION A. THE FOLLOWING WERE THE TOTAL AMOUNTS PAID TO MICHAEL FOR THE YEAR: WAGES-$117,901, DEFERRED COMPENSATION-$26,834, AND NON-TAXABLE BENEFITS-$22,415.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VII, SECTION A
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,400,968
Liabilities
$21,760,557
Net assets
$13,640,411
Revenue
$13,815,239
Expenses
$13,670,511
Net income
$144,728
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
2015Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)12 • $25M-$50M nonprofits