Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Red River Valley Cooperative Power Association
990 • Fiscal year 2015 • EIN 41-0497361
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.58x
Liabilities / Revenue
40th percentile
Higher debt load relative to revenue than 40% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
67th percentile
Higher top officer pay than 67% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Balance Sheet
Assets
Up$36,047,085
Up $2,122,386 (+6.3%) from 2014
Net Assets
Up$15,111,119
Up $455,565 (+3.1%) from 2014
Liabilities
Up$20,935,966
Up $1,666,821 (+8.7%) from 2014
Revenue And Expenses
Revenue
Down$15,477,549
Down $270,157 (-1.7%) from 2014
Expenses
Up$15,633,348
Up $25,937 (+0.2%) from 2014
Net Income
Down-$155,799
Down $296,094 (-211%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- May 25, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $15,517,241
Mission and Program Overview
Mission
Red River Valley Cooperative Power Association is committed to enhancing the quality of life of its membership by providing energy, leadership, essential services and products consistent with cooperative principals.The seven cooperative principles:1. Voluntary and open membership2. Democratic member control3. Members' economic participation4. Autonomy and independence5. Education, training and information6. Cooperation among cooperatives7. Concern for community
Red River Valley Cooperative Power Association is committed to enhancing the quality of life of its membership by providing energy, leadership, essential services and products consistent with cooperative principles.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $27,396,660 | $28,599,460 | ▲ $1,202,800 |
| Rtn Earn Endowment Incm Other Fnds | $14,655,554 | $15,111,119 | ▲ $455,565 |
| Savings and Temporary Cash Investments | $658,493 | $2,434,119 | ▲ $1,775,626 |
| Investments Program Related | $1,701,644 | $2,066,131 | ▲ $364,487 |
| Accounts Receivable | $461,166 | $1,515,922 | ▲ $1,054,756 |
| Prepaid Expenses and Deferred Charges | $2,022,022 | $736,023 | ▼ $1,285,999 |
| Inventories for Sale or Use | $604,689 | $663,797 | ▲ $59,108 |
| Other Notes and Loans Receivable, Net | - | $199 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $33,924,699 | $36,047,085 | ▲ $2,122,386 |
| Other Assets Total | $1,080,025 | $31,434 | ▼ $1,048,591 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $15,232,806 | $18,787,991 | ▲ $3,555,185 |
| Accounts Payable and Accrued Expenses | $1,582,268 | $1,328,652 | ▼ $253,616 |
| Unsecured Notes Loans Payable | $1,100,000 | - | - |
| Deferred Revenue | $1,229,520 | $699,022 | ▼ $530,498 |
| Other Liabilities | $124,551 | $120,301 | ▼ $4,250 |
| Total Liabilities | $19,269,145 | $20,935,966 | ▲ $1,666,821 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $14,655,554 | $15,111,119 | ▲ $455,565 |
| Total Liabilities and Net Assets / Fund Balance | $33,924,699 | $36,047,085 | ▲ $2,122,386 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $26,072,474 | $13,552,352 | $39,624,826 |
| Other Land Buildings | $1,995,735 | - | $1,995,735 |
| Buildings | $505,255 | $507,527 | $1,012,782 |
| Land | $25,996 | - | $25,996 |
| Investment Program Related Org | $333,000 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lauren Brorby | CEO | FT | $125,577 | $76,520 | $202,097 |
| Neil Wieser | Director | - | $6,750 | - | $6,750 |
| Trevor Sorby | Sec/Treas | - | $5,625 | - | $5,625 |
| Roger Krostue | Chair | - | $4,725 | - | $4,725 |
| Sara Tommerdahl | Director | - | $4,725 | - | $4,725 |
| Marv Thompson | Vice Chair | - | $4,500 | - | $4,500 |
| Kay Green | Director | - | $3,600 | - | $3,600 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| MVM Contracting | Underground Plowing/Boring | 3350 35th Ave S, Fargo, ND 58104 | $443,142 |
| Highline Construction | Overhead Line Construction | 16124 Old Lake Rd, Paynesville, MN 50362 | $221,963 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $15,218,225
- Investment Income
- $276,965
- Other Revenue
- $-17,641
- Change in Net Assets
- $-155,799
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $15,338,326
- Revenue Not Reported on Financial Statements
- $139,223
- Revenue Not Reported on Form 990
- $177,401
- Other Revenue Adjustments
- $139,223
- Total Revenue per Audited Statements
- $15,515,727
- Total Revenue per Form 990
- $15,477,549
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $12,854,349 |
| Salaries, Compensation, and Employee Benefits | $1,908,163 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $1,457,899 |
| Other Salaries and Wages | - | - | - | $1,311,418 |
| Benefits to Members | - | - | - | $870,836 |
| Interest | - | - | - | $768,098 |
| Other Expenses | - | - | - | $506,847 |
| Pension Plan Contributions | - | - | - | $282,926 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $203,662 |
| Payroll Taxes | - | - | - | $110,157 |
| All Other Expenses | - | - | - | $-1,908,163 |
| Total Functional Expenses | $0 | $0 | $0 | $15,633,348 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $15,633,348 |
| Expenses per Audited Statements | $14,762,512 |
| Total Expenses per Audited Statements | $14,762,512 |
| Expenses Not Reported on Financial Statements | $870,836 |
| Other Expense Adjustments | $870,836 |
| 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 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 |
|---|---|
| Customer Deposits | $120,301 |
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 family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 6
“There is only one class of members. All members have the same voting rights. Each household represents one member.”
Form 990, Part VI, Section A, line 7A
“All members of the Cooperative may vote for directors in all districts. Directors may only be nominated by members of the directors' districts.”
Form 990, Part VI, Section A, line 7B
“Changes in Articles of Incorporation or By-laws, mergers, or consolidations must be approved by members of the Cooperative.”
Form 990, Part VI, Section A, line 8B
“There are no committees with authority to act on behalf of the Board of Directors.”
Form 990, Part VI, Section B, line 11
“The CEO reviewed a draft of the Form 990. Following the CEO's approval the Form 990 was presented to the Board of Directors at the May 2015 meeting and approved at that time by the Board.”
Form 990, Part VI, Section B, line 12C
“All employees and the Board of Directors are covered by the policy. The directors shall sign a certificate upon taking office disclosing any potential conflicts. At any point in time should a conflict arise it must be brought to the board immediately. The full board reviews any potential conflicts and makes the determination if a confict exists. Board members with a conflict will abstain from voting. This would be documented in the minutes.”
Form 990, Part VI, Section B, line 15A
“Board members annually review the performance of the Chief Executive Officer. Directors review and utilize the NRECA National and Regional CEO Compensation Form and any known regional CEO salaries as a guide. Written board minutes are kept of the salary deliberation.”
Form 990, Part VI, Section C, line 19
“The governing documents, conflict of interest policy and financial statements are available upon request.”
Form 990, Part VII, Section A, Column (F)
“Included in column "F", estimated amount of other compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Lauren Brorby is $57,226. This amount is an estimate in the increase of the value of the plan and is not a current year expense of the cooperative. The current year expense for this defined benefit plan was $28,866.”
Filing and Contact Details
Filer
- Filer Name
- Red River Valley Cooperative Power
- EIN
- 41-0497361
- Phone
- 2184562139
- Address
- PO Box 358, Halstad, MN 56548
Signing Officer
- Name
- Roger Krostue
- Title
- Chairman
- Phone
- 2184562139
- Signed
- 2016-05-25
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lauren Brorby
- Formed
- 1938
- Legal Domicile
- Mn
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 22
- Volunteers
- 0
Preparer
- Firm
- Eide Bailly Llp
- Address
- 4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012398500
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Retirement of Capital Credits -297,650. Northern Safety and Security, LLC K-1 Income -139,223. Northern Safety and Security, LLC Book Income 177,401. Benefits paid to Members for 2015 870,836.”
Form 990, Part IX, Statement Of Functional Expenses, Line 24E
“The labor, pension, and payroll taxes reported on lines 5-10 are already included in distribution expense, administrative & general expense and customer expense. Therefore, these amounts are being subtracted out as an other deduction on line 24e in the amount of $(1,908,163).”
Financial Statement Notes
Part X, Line 2:
“The Association is exempt from income taxes under Section 501(c)(12). The Association files Federal Form 990T for its Unrelated Business Taxable Income (UBTI). The Association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2015 and 2014, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Company is no longer subject to Federal tax examinations by tax authorities for years before 2012 and state examinations for years before 2012. The Association undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities.”
Part XI, Line 2D - Other Adjustments:
“Northern Safety and Security, LLC Book Income 177,401.”
Part XI, Line 4B - Other Adjustments:
“Northern Safety and Security, LLC K-1 Income 139,223.”
Part XII, Line 4B - Other Adjustments:
“Benefits paid to Members for 2015 870,836.”
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| IRS990/MissionDesc | 0 | Red River Valley Cooperative Power Association is committed to enhancing the quality of life of its membership by providing energy, leadership, essential services and products consistent with cooperative principles.The seven cooperative principles:1. Voluntary and open membership2. Democratic member control3. Members' economic participation4. Autonomy and independence5. Education, training and information6. Cooperation among cooperatives7. Concern for community |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 15232806 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 18787991 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 14655554 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15111119 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 140029 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 140029 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -17641 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -17641 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -10359 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1080025 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 31434 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 611364 |
| IRS990/OtherExpensesGrp/Desc | 0 | Cost of Power |
| IRS990/OtherExpensesGrp/Desc | 1 | Distribution |
| IRS990/OtherExpensesGrp/Desc | 2 | Customer Accounts |
| IRS990/OtherExpensesGrp/Desc | 3 | Administrative & Genera |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9786535 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1474301 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 768832 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 506847 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 124551 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 120301 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1311418 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 522913 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 199 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 110157 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 282926 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2022022 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 736023 |
| IRS990/PrincipalOfficerNm | 0 | Lauren Brorby |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Sale of Electricity |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Miscellaneous income |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Capital Credits |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Income from equity investment |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 14988985 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 194773 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 35482 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 14988985 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 194773 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 35482 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | -1015 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -1015 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 599427 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 73380 |
| IRS990/PYOtherExpensesAmt | 0 | 13133051 |
| IRS990/PYOtherRevenueAmt | 0 | 19230 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15655096 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 140295 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1874933 |
| IRS990/PYTotalExpensesAmt | 0 | 15607411 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 15747706 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -155799 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 14655554 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 15111119 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 658493 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2434119 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 505255 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 507527 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1012782 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 26072474 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 13552352 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 39624826 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 870836 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 14762512 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 1238504 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 120 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 383437 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 76741 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 5100 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 5 | 5171 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 6 | 21858 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 7 | 2200 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 8 | 333000 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | Patronage Capital |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | Memberships |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | NRUCFC Capital Term Certificates |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | Federated Rural Electric Insurance Cooperative (stock) |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | Rural Electric Supply Corp (stock) |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 5 | Energy Resource Conservation Loans |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 6 | CoBank Equity |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 7 | Capital Stock |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 8 | Economic Dev Loan - Ada Area |
| 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/InvstProgramRelatedOrgGrp/MethodValuationCd | 5 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 6 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 7 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 8 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 25996 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 25996 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 870836 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1995735 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1995735 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 120301 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Customer Deposits |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 177401 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 139223 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 177401 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 139223 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 15338326 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Association is exempt from income taxes under Section 501(c)(12). The Association files Federal Form 990T for its Unrelated Business Taxable Income (UBTI). The Association evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2015 and 2014, the unrecognized tax benefit accrual was zero. The Association will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Company is no longer subject to Federal tax examinations by tax authorities for years before 2012 and state examinations for years before 2012. The Association undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Northern Safety and Security, LLC Book Income 177,401. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Northern Safety and Security, LLC K-1 Income 139,223. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Benefits paid to Members for 2015 870,836. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 28599460 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 2066131 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 15633348 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 120301 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 15477549 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 15515727 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 14762512 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 125577 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 61089 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 11943 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 3488 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Lauren Brorby |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 202097 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Compensation Of Officers, Directors, Key Employees, Highest Compensated Employees And Independent Contractors: included in other compensation is the estimated current year increase in the actuarial value of the defined benefit plan. These amounts do not represent any current year contributions to the plan. They are estimates of the increase in the actuarial value of the plans received from the NRECA. The current year expense and the increase in actuarial value for each employee are reflected in the statement for Form 990, Part VII, Column F. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Schedule J, Part II, Column C |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | There is only one class of members. All members have the same voting rights. Each household represents one member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | All members of the Cooperative may vote for directors in all districts. Directors may only be nominated by members of the directors' districts. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Changes in Articles of Incorporation or By-laws, mergers, or consolidations must be approved by members of the Cooperative. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | There are no committees with authority to act on behalf of the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The CEO reviewed a draft of the Form 990. Following the CEO's approval the Form 990 was presented to the Board of Directors at the May 2015 meeting and approved at that time by the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All employees and the Board of Directors are covered by the policy. The directors shall sign a certificate upon taking office disclosing any potential conflicts. At any point in time should a conflict arise it must be brought to the board immediately. The full board reviews any potential conflicts and makes the determination if a confict exists. Board members with a conflict will abstain from voting. This would be documented in the minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Board members annually review the performance of the Chief Executive Officer. Directors review and utilize the NRECA National and Regional CEO Compensation Form and any known regional CEO salaries as a guide. Written board minutes are kept of the salary deliberation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The governing documents, conflict of interest policy and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Included in column "F", estimated amount of other compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Lauren Brorby is $57,226. This amount is an estimate in the increase of the value of the plan and is not a current year expense of the cooperative. The current year expense for this defined benefit plan was $28,866. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Retirement of Capital Credits -297,650. Northern Safety and Security, LLC K-1 Income -139,223. Northern Safety and Security, LLC Book Income 177,401. Benefits paid to Members for 2015 870,836. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The labor, pension, and payroll taxes reported on lines 5-10 are already included in distribution expense, administrative & general expense and customer expense. Therefore, these amounts are being subtracted out as an other deduction on line 24e in the amount of $(1,908,163). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VII, Section A, Column (F) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XI, line 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Statement Of Functional Expenses, Line 24e |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 33924699 |
| IRS990/TotalAssetsEOYAmt | 0 | 36047085 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 33924699 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 36047085 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 15633348 |
| IRS990/TotalGrossUBIAmt | 0 | -1015 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 19269145 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 20935966 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 19269145 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 20935966 |
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.
- Assets
- $36,047,085
- Liabilities
- $20,935,966
- Net assets
- $15,111,119
- Revenue
- $15,477,549
- Expenses
- $15,633,348
- Net income
- -$155,799