Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Freeborn Mower Cooperative Services
EIN 41-0266055 • 501(c)12 • Albert Lea, MN
Profile
Provide electric power to the members of the cooperative which consists of approximately 6,000 members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.69x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 0.6% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$159,183,214
Up $8,073,211 (+5.3%) from 2023
Liabilities
Up$110,235,417
Up $6,131,556 (+5.9%) from 2023
Net Assets
Up$48,947,797
Up $1,941,655 (+4.1%) from 2023
Revenue
Down$60,266,711
Down $1,390,172 (-2.3%) from 2023
Expenses
Up$60,093,840
Up $208,836 (+0.3%) from 2023
Net Income
Down$172,871
Down $1,599,008 (-90%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $159,183,214
- Liabilities
- $110,235,417
- Net assets
- $48,947,797
- Revenue
- $60,266,711
- Expenses
- $60,093,840
- Net income
- $172,871
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 6, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $60,844,050
Mission and Program Overview
Mission
Provide electric power to the members of the cooperative which consists of approximately 6,000 members.
Provide electric power to the members of the cooperative which consists of approximately 17,765 members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $119,674,026 | $125,238,577 | ▲ $5,564,551 |
| Rtn Earn Endowment Incm Other Fnds | $47,006,142 | $48,947,797 | ▲ $1,941,655 |
| Investments Program Related | $17,005,122 | $17,507,144 | ▲ $502,022 |
| Accounts Receivable | $6,364,100 | $6,164,638 | ▼ $199,462 |
| Investments in Publicly Traded Securities | $2,538,010 | $2,912,692 | ▲ $374,682 |
| Inventories for Sale or Use | $2,587,429 | $2,768,174 | ▲ $180,745 |
| Cash and Non-Interest-Bearing Accounts | $465,824 | $2,146,302 | ▲ $1,680,478 |
| Prepaid Expenses and Deferred Charges | $1,071,478 | $1,038,835 | ▼ $32,643 |
| Investments Other Securities | $920,202 | $917,061 | ▼ $3,141 |
| Savings and Temporary Cash Investments | $483,812 | $489,791 | ▲ $5,979 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $151,110,003 | $159,183,214 | ▲ $8,073,211 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $97,329,068 | $100,623,689 | ▲ $3,294,621 |
| Accounts Payable and Accrued Expenses | $5,941,752 | $6,503,981 | ▲ $562,229 |
| Unsecured Notes Loans Payable | - | $2,000,000 | - |
| Other Liabilities | $833,041 | $1,107,747 | ▲ $274,706 |
| Total Liabilities | $104,103,861 | $110,235,417 | ▲ $6,131,556 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $47,006,142 | $48,947,797 | ▲ $1,941,655 |
| Total Liabilities and Net Assets / Fund Balance | $151,110,003 | $159,183,214 | ▲ $8,073,211 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $100,147,352 | $23,107,043 | $123,254,395 |
| Buildings | $14,124,158 | $1,494,705 | $15,618,863 |
| Equipment | $10,376,110 | $4,605,964 | $14,982,074 |
| Land | $590,957 | - | $590,957 |
| Investment Program Related Org | $45,771 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Krueger | President/CEO | FT | $234,978 | $101,545 | $336,523 |
| Al Stadheim | Director of Engin & Operations | FT | $168,584 | $65,600 | $234,184 |
| Jack Kortan | Manager of Operations | FT | $137,913 | $87,122 | $225,035 |
| Al Casterton | Working Foreman | FT | $134,373 | $65,781 | $200,154 |
| Brad Devries | Working Foreman | FT | $151,377 | $42,223 | $193,600 |
| Nicholas Rolfing | Service Representative | FT | $145,505 | $16,883 | $162,388 |
| Richard Schaufler | Director | PT | $25,523 | - | $25,523 |
| John Jack Korman | Board Chair | PT | $23,760 | - | $23,760 |
| Steve Garbisch | Treasurer | - | $20,897 | - | $20,897 |
| Frank Fryer | Secretary | - | $20,879 | - | $20,879 |
| Matt Maras | Director | PT | $20,067 | - | $20,067 |
| Dennis Anderson | Vice Chairman | - | $19,860 | - | $19,860 |
| Larry Irvine | Director | - | $19,515 | - | $19,515 |
| William Trygstad | Director | PT | $18,276 | - | $18,276 |
| Jay Neitzell | Director | - | $16,882 | - | $16,882 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Asplundh Tree Expert Co | Tree Trimming | 1700 SOLUTIONS CENTER, Chicago, IL 60677-1700 | $1,259,971 |
| E & J Underground LLC | Directional Boring | 15305 HILLSIDE LN SE, Chatfield, MN 55923 | $945,546 |
| Nisc | Software Support & Maint; Billing, Print | PO BOX 117, Mandan, ND 58554 | $400,653 |
| Preferred Masonry LLC | Concrete Work In Back Lot Of Warehouse | 301 S BROADWAY, Alden, MN 56009 | $211,744 |
| Usic Locating Services LLC | Utility Locates | PO BOX 715409, Cincinnati, OH 45271 | $171,553 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $58,546,080
- Investment Income
- $114,118
- Other Revenue
- $1,606,513
- Change in Net Assets
- $172,871
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $60,266,711
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $173,723
- Total Revenue per Audited Statements
- $60,440,434
- Total Revenue per Form 990
- $60,266,711
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $56,531,540 |
| Salaries, Compensation, and Employee Benefits | $520,247 |
| Grants and Similar Amounts Paid | $37,550 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $4,604,836 |
| Benefits to Members | - | - | - | $3,004,503 |
| Interest | - | - | - | $2,858,563 |
| All Other Expenses | - | - | - | $2,717,728 |
| Other Expenses | - | - | - | $2,212,399 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $520,247 |
| Grants to Domestic Orgs | - | - | - | $37,550 |
| Total Functional Expenses | $0 | $0 | $0 | $60,093,840 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $60,093,840 |
| Expenses per Audited Statements | $57,089,336 |
| Total Expenses per Audited Statements | $57,089,336 |
| Expenses Not Reported on Financial Statements | $3,004,504 |
| Other Expense Adjustments | $3,004,504 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Riverland Community College Foundation | Austin, MN | 501(c)(3) | Support of Project Converting a Truck to an Electric Vehicle | $30,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Credits | $1,071,351 |
| Deferred Taxes | $36,396 |
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
“Each member is a consumer of the cooperative.”
Form 990, Part VI, Section A, Line 7A
“There is only one class of voting membership and each member is allowed one vote.”
Form 990, Part VI, Section A, Line 7B
“The voting members of the cooperative approve any amendments to the bylaws governing the cooperative. The governing body of the cooperative adheres to this governing document.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is reviewed by the board and management team prior to its filing with the irs.”
Form 990, Part VI, Section B, Line 12C
“An annual compliance certification is completed by each board member, officer, and key employee.”
Form 990, Part VI, Section B, Line 15
“The board of directors will use national, regional, and state data to determine the new annual salary for the president/ceo. The board of directors will also utilize the national comp. Study conducted annually by nreca as a guide. Each non-union employee completes an evaluation form which is reviewed annually with their supervisor. Wage increases are based upon performance annually. The union employees' wage increase is based on the union contract. Both of these processes were used during the current tax year.”
Form 990, Part VI, Section C, Line 19
“The cooperative makes its governing documents and financial statements available upon request at the cooperative.”
FORM 990, PART VII, SECTION A, LINE 1A:
“Included in part vii, section a, line 1a, column f, is the estimated annual increase in the actuarial value of the defined benefit plan. This amount is an estimate of the increase of the value of the plan and is not a current year expense of the cooperative. Current year contributions into the defined benefit plan are a current year expense and are included in part ix as such.”
Filing and Contact Details
Filer
- Filer Name
- Freeborn Mower Electric Cooperative
- EIN
- 41-0266055
- Phone
- 5073736421
- Address
- 3366 BRIDGE AVE, ALBERT LEA, MN 56007
Signing Officer
- Name
- Jim Krueger
- Title
- CEO/president
- Phone
- 5073736421
- Signed
- 2025-11-06
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1936
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 70
- Volunteers
- 0
Preparer
- Firm
- Brady Martz & Associates Pc
- Address
- PO BOX 14296, GRAND FORKS, ND 58208-4296
- Preparer
- David Holt
- Phone
- 7017754685
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 4
“As required by form 990 instructions, form 990, part ix, line 4 (benefits paid to or for members) includes patronage dividends paid. This amount is an expense for purposes of form 990, but is not recognized as an expense under g.a.a.p. Reporting requirements, which are used for book income. The result is a book to tax difference which is disclosed on part xi and on schedule d parts xi and xiii. In reference to part ix, line 4, the cooperative has interpreted "patronage dividends paid" as capital credits allocated to members under the preexisting obligations pursuant to the bylaws of the cooperative.”
FORM 990, PART XI, LINE 9:
“Heartland security services, llc k- 9,746. Minnesota three llc k-1 -24,764. Patronage dividends allocated 3,004,503. Income tax benefits 3,515. Capital credits retired -1,409,442.”
Form 990, Part XII, Line 2C
“Oversight process of the audit and selection process of the independent auditors has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“The cooperative is exempt from income taxes under section 501(c)(12) of the internal revenue code. However, income from unrelated business activities is subject to income tax at normal corporate rates. The cooperative's policy is to evaluate the likelihood that its uncertain tax positions will prevail upon examination based on the extent to which those positions have substantial support within the internal revenue code and regulations, revenue rulings, court decisions and other evidence. It is the opinion of management that the cooperative has no significant uncertain tax positions that would be subject to change upon examination. The federal income tax returns of the cooperative are subject to examination by the irs, generally for three years after they were filed. The cooperative is current on all required tax filings.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Income tax benefit (expense) 3,515. Partnership income book vs. Tax differences minnesota three llc -24,764. Partnership income book vs. Tax differences heartland security services llc 9,746.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Patronage dividends allocated 3,004,503. Book to tax rounding difference 1.”
Raw XML AppendixShowing 400 of 675 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/OtherCompensationAmt | 11 | 82433 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 40542 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 63073 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 63494 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN JACK KORMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | STEVE GARBISCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MATT MARAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNIS ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRANK FRYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LARRY IRVINE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | WILLIAM TRYGSTAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | RICHARD SCHAUFLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JAY NEITZELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JAMES KRUEGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | NICHOLAS ROLFING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | JACK KORTAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | BRAD DEVRIES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | AL STADHEIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | AL CASTERTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 23760 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 20897 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 20067 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 19860 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 20879 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 19515 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 18276 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 25523 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 16882 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 244078 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 146369 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 141353 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 152113 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 170297 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 135715 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PRESIDENT/CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SERVICE REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | MANAGER OF OPERATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | WORKING FOREMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR OF ENGIN & OPERATIONS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | WORKING FOREMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -92667 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 2102 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 37550 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 40278 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 345894 |
| IRS990/GrossReceiptsAmt | 0 | 60844050 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 114005 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 30 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/TotalAmt | 0 | 2858563 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2587429 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2768174 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 204683 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 204683 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 920202 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 917061 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 17005122 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 17507144 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2538010 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2912692 |
| IRS990/IRPDocumentCnt | 0 | 326 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 29207712 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 119674026 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 125238577 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 154446289 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 132945 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 343792 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 58546079 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3473 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 3473 |
| IRS990/MissionDesc | 0 | PROVIDE ELECTRIC POWER TO THE MEMBERS OF THE COOPERATIVE WHICH CONSISTS OF APPROXIMATELY 17,765 MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 97329068 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 100623689 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 47006142 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 48947797 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -90565 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -90565 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 13403 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 13403 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 21783 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 185226 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1583558 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION EXPENSE - |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIBUTION EXPENSE - |
| IRS990/OtherExpensesGrp/Desc | 3 | ADMINISTRATION & GENERA |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 38416855 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2906896 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2814263 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2212399 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 833041 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1107747 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CAPITAL CREDITS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | HEARTLAND SECURITY SERVICES, LLC |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MINNESOTA THREE LLC #46-2958241 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 5492 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 8798 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1547760 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1547760 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 37111 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 4766 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 31619 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 1 | -4032 |
| IRS990/OtherRevenueTotalAmt | 0 | 1593110 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 1939160 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1071478 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1038835 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF POWER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 58546080 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 58546080 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2625751 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 138353 |
| IRS990/PYOtherExpensesAmt | 0 | 56840013 |
| IRS990/PYOtherRevenueAmt | 0 | 1727673 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 59790857 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1771879 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 419240 |
| IRS990/PYTotalExpensesAmt | 0 | 59885004 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 61656883 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 172871 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 47006142 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 48947797 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 483812 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 489791 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 14124158 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1494705 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 15618863 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10376110 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 4605964 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 14982074 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 3004504 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 57089336 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 14541363 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 740780 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 1446928 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 732302 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 45771 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | PATRONAGE CAPITAL IN ASSOCIATED ORGS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | CAPITAL TERM CERTIFICATES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | ECONOMIC DEVELOPMENT LOANS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | SOUTHERN MINNESOTA ENERGY COOPERATIVE |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | OTHER PROGRAM RELATED INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 2 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 3 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 4 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 590957 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 590957 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 185226 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 3004504 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 100147352 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 23107043 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 123254395 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1071351 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 36396 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED CREDITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED TAXES |
| IRS990ScheduleD/OtherRevenueAmt | 0 | -11503 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 173723 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 60266711 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM UNRELATED BUSINESS ACTIVITIES IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. THE COOPERATIVE'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE COOPERATIVE HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COOPERATIVE ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE COOPERATIVE IS CURRENT ON ALL REQUIRED TAX FILINGS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME TAX BENEFIT (EXPENSE) 3,515. PARTNERSHIP INCOME BOOK VS. TAX DIFFERENCES MINNESOTA THREE LLC -24,764. PARTNERSHIP INCOME BOOK VS. TAX DIFFERENCES HEARTLAND SECURITY SERVICES LLC 9,746. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | PATRONAGE DIVIDENDS ALLOCATED 3,004,503. BOOK TO TAX ROUNDING DIFFERENCE 1. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 125238577 |
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