Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Calhoun County Electric Cooperative Association
990 • Fiscal year 2016 • EIN 42-0165440
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.60x
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 3.0% of source-year revenue.
Asset Growth
78th percentile
Faster asset growth than 78% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Up$15,070,591
Up $937,206 (+6.6%) from 2015
Net Assets
Up$6,062,189
Up $451,708 (+8.1%) from 2015
Liabilities
Up$9,008,402
Up $485,498 (+5.7%) from 2015
Revenue And Expenses
Revenue
Up$5,290,442
Up $445,691 (+9.2%) from 2015
Expenses
Up$4,881,944
Up $281,271 (+6.1%) from 2015
Net Income
Up$408,498
Up $164,420 (+67%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Aug 9, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $5,334,434
Mission and Program Overview
Mission
As a rural electric cooperative, calhoun county electric cooperative association's main purpose is to provide electricity to its members.
To provide electricity to our members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $10,796,078 | $11,225,550 | ▲ $429,472 |
| Rtn Earn Endowment Incm Other Fnds | $5,604,481 | $6,056,229 | ▲ $451,748 |
| Investments Program Related | $1,556,799 | $1,902,074 | ▲ $345,275 |
| Accounts Receivable | $443,989 | $523,366 | ▲ $79,377 |
| Cash and Non-Interest-Bearing Accounts | $448,669 | $507,524 | ▲ $58,855 |
| Investments Other Securities | $318,664 | $314,771 | ▼ $3,893 |
| Inventories for Sale or Use | $237,977 | $190,483 | ▼ $47,494 |
| Prepaid Expenses and Deferred Charges | $34,104 | $49,327 | ▲ $15,223 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $6,000 | $5,960 | ▼ $40 |
| Savings and Temporary Cash Investments | $3,187 | $3,214 | ▲ $27 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $14,133,385 | $15,070,591 | ▲ $937,206 |
| Other Assets Total | $293,918 | $354,282 | ▲ $60,364 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $7,650,243 | $7,902,746 | ▲ $252,503 |
| Accounts Payable and Accrued Expenses | $409,367 | $584,156 | ▲ $174,789 |
| Other Liabilities | $237,669 | $295,781 | ▲ $58,112 |
| Unsecured Notes Loans Payable | $225,000 | $225,000 | → $0 |
| Escrow Account Liability | $625 | $719 | ▲ $94 |
| Total Liabilities | $8,522,904 | $9,008,402 | ▲ $485,498 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,610,481 | $6,062,189 | ▲ $451,708 |
| Total Liabilities and Net Assets / Fund Balance | $14,133,385 | $15,070,591 | ▲ $937,206 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,200,554 | $2,388,589 | $12,589,143 |
| Other Land Buildings | $619,624 | $17,779 | $637,403 |
| Buildings | $338,193 | $291,925 | $630,118 |
| Land | $67,179 | - | $67,179 |
| Investment Program Related Org | $134,782 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Roxanne Carisch | CEO | FT | $97,234 | $65,047 | $162,281 |
| Jim Miller | President | - | $6,105 | - | $6,105 |
| Laverne Arndt | Director | - | $4,440 | - | $4,440 |
| Ron Hanson | Director | - | $4,348 | - | $4,348 |
| Terry Finley | Vice President | - | $3,885 | - | $3,885 |
| John Wahl | Treasurer | - | $3,885 | - | $3,885 |
| Beryl Birkland | Director | - | $3,700 | - | $3,700 |
| Jason Mckenney | Secretary | - | $2,035 | - | $2,035 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $5,285,965
- Investment Income
- $15,219
- Other Revenue
- $-10,742
- Change in Net Assets
- $408,498
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,913,650 |
| Salaries, Compensation, and Employee Benefits | $840,549 |
| Grants and Similar Amounts Paid | $2,745 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $626,445 |
| Depreciation Depletion | - | - | - | $341,209 |
| Interest | - | - | - | $242,783 |
| Comp Disqual Persons | - | - | - | $154,371 |
| Other Expenses | - | - | - | $133,716 |
| Benefits to Members | - | - | - | $125,000 |
| Payroll Taxes | - | - | - | $59,733 |
| Advertising | - | - | - | $38,302 |
| Conferences and Meetings | - | - | - | $36,857 |
| Insurance | - | - | - | $22,696 |
| Office Expenses | - | - | - | $18,761 |
| Fees for Services Other | - | - | - | $5,480 |
| Grants to Domestic Orgs | - | - | - | $2,745 |
| All Other Expenses | - | - | - | $-455,156 |
| Total Functional Expenses | $0 | $0 | $0 | $4,881,944 |
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 |
|---|---|
| Acc Prov for Benefits - Fasb | $185,197 |
| Other Regulatory Liabilities | $100,000 |
| Consumer Deposits | $7,700 |
| Deferred Credits | $2,884 |
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
“Calhoun county electric cooperative association has approximately 1,200 members who purchase electricity from the cooperative. There is only one class of membership.”
Form 990, Part VI, Section A, Line 7A
“Directors serve three year terms and are elected to the board at the annual meeting of the members. All members are entitled to one vote.”
Form 990, Part VI, Section A, Line 7B
“Board members are elected by the members. Each member is entitled to one vote in the district where they receive their electricity. Sale, lease, exchange, or other disposition of all or substantially all of the property and assets of the cooperative requires a vote of the membership. Such authorization shall be approved if two-thirds of the members vote affirmatively on a ballot on which a majority of all voting members of the cooperative participate.”
Form 990, Part VI, Section A, Line 8B
“The organization does not have committees with broad authority to act on behalf of the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The form 990 will be reviewed by the board of directors at its regular meeting held in august of 2016.”
Form 990, Part VI, Section B, Line 12C
“Annually the board of directors is required to complete a conflict of interest disclosure statement. The board is advised by an attorney who describes possible conflicts of interest. The statements are filed with the ceo. At each board meeting, the ceo inquires whether any directors need to update their disclosure form. In the event of a conflict of interest, the board of directors and ceo are responsible for taking the appropriate action, which may include abstention from discussion and voting, and possible request for resignation.”
Form 990, Part VI, Section B, Line 15A
“Salaries are determined by the board of directors using nreca's national compensation survey. This process was last undertaken in august of 2016.”
Form 990, Part VI, Section C, Line 19
“The information is available at calhoun county rec upon written request.”
Filing and Contact Details
Filer
- Filer Name
- Calhoun County Electric Cooperative
- EIN
- 42-0165440
- Phone
- 7122977112
- Address
- PO BOX 312, ROCKWELL CITY, IA 50579
Signing Officer
- Name
- Jim Miller
- Title
- President
- Phone
- 7122977112
- Signed
- 2017-08-09
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Roxanne Carisch
- Formed
- 1936
- Legal Domicile
- Ia
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 12
- Volunteers
- 0
Preparer
- Firm
- Eide Bailly Llp
- Address
- 200 EAST 10TH ST PO BOX 5125, SIOUX FALLS, SD 57117-5125
- Preparer
- Laurie Hanson
- Phone
- 6053391999
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Allocations of 2016 margins in 2017 125,000. Retirement of capital credits -90,645. Change in other equities 8,855.”
FORM 990, PART XI, LINE 2B, AUDITED FINANCIAL STATEMENTS:
“The financial statements of the cooperative were audited by an independent accountant for the fiscal year ending may 31, 2016. The cooperative is on a calendar year-end, but the audit is done on a fiscal-year basis.”
FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS:
“The cooperative has interpreted the instructions to part ix, line 4, to mean patronage capital allocated for the year, rather than patronage capital retired. This is consistent with the by-laws of the cooperative.”
Financial Statement Notes
PART IV, LINE 2B:
“The re-care program is a voluntary program that allows customers to contribute monies in excess of their bill for the purpose of helping other members pay their electric bill. The contributed amount is transfereed into an account that is administered by calhoun county electric cooperative association. The board of directors of the cooperative reviews applications for assistance submitted to it by accredited social service agencies. Funds are distributed based on need and availability. If no funds are contributed, then no funds are distributed.”
Raw XML AppendixShowing 400 of 441 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/AccountsReceivableGrp/EOYAmt | 0 | 523366 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE ELECTRICITY TO OUR MEMBERS. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | -455156 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROCKWELL CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50579 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 507524 |
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| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
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| IRS990/CreditCounselingInd | 0 | 1 |
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| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2745 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15219 |
| IRS990/CYOtherExpensesAmt | 0 | 3913650 |
| IRS990/CYOtherRevenueAmt | 0 | -10742 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5285965 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 408498 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 840549 |
| IRS990/CYTotalExpensesAmt | 0 | 4881944 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5290442 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 341209 |
| IRS990/Desc | 0 | CALHOUN COUNTY ELECTRIC COOPERATIVE ASSOCIATION IS A RURAL ELECTRIC COOPERATIVE THAT PROVIDES ELECTRICITY TO ITS MEMBERS. IN 2016, THE COOPERATIVE PROVIDED SERVICE TO APPROXIMATELY 1,192 MEMBERS, AND MAINTAINED 743.67 MILES OF OVERHEAD LINE AND 12.36 MILES OF UNDERGROUND LINE. |
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| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 625 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 719 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5480 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JASON MCKENNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN WAHL |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 2745 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5334434 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 33250 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
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| IRS990/InterestGrp/TotalAmt | 0 | 242783 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 237977 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 190483 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 15219 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15219 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 318664 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 314771 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 1556799 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 1902074 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 10796078 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11225550 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 13923843 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
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| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | AS A RURAL ELECTRIC COOPERATIVE, CALHOUN COUNTY ELECTRIC COOPERATIVE ASSOCIATION'S MAIN PURPOSE IS TO PROVIDE ELECTRICITY TO ITS MEMBERS. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 7902746 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6062189 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -537 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -10742 |
| IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | -10205 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -10205 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18761 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 293918 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 354282 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 43210 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION - MAINTENA |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIBUTION - OPERATIO |
| IRS990/OtherExpensesGrp/Desc | 3 | ADMINISTRATIVE AND GENE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3108301 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 267941 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 152760 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 133716 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 237669 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 295781 |
| IRS990/OtherOrganizationDsc | 0 | COOPERATIVE |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 626445 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 73847 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 59733 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 6000 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 5960 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 34104 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 49327 |
| IRS990/PrincipalOfficerNm | 0 | ROXANNE CARISCH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF POWER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CAPITAL CREDITS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4857235 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 401690 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4857235 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 401690 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 125000 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2109 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17656 |
| IRS990/PYOtherExpensesAmt | 0 | 4051541 |
| IRS990/PYOtherRevenueAmt | 0 | -9730 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4836825 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 244078 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 422023 |
| IRS990/PYTotalExpensesAmt | 0 | 4600673 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4844751 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 408498 |
| 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 | 5604481 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 6056229 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3187 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3214 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 338193 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 291925 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 630118 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10200554 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2388589 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 12589143 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 3800 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 194828 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 586651 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 817926 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 132863 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 5 | 20581 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 6 | 10643 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 7 | 134782 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | OTHER INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | NRUCFC CAPITAL TERM CERTIFICATES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | INVESTMENT IN CORN BELT |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | INVESTMENT IN BASIN |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | INVESTMENT IN CFC & FEDERATED |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 5 | INVESTMENT IN RESCO |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 6 | NISC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 7 | INVESTMENT IN NRTC |
| 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/LandGrp/BookValueAmt | 0 | 67179 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 67179 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 619624 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 17779 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 637403 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7700 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2884 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 185197 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 100000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSUMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED CREDITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | ACC PROV FOR BENEFITS - FASB |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | OTHER REGULATORY LIABILITIES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE RE-CARE PROGRAM IS A VOLUNTARY PROGRAM THAT ALLOWS CUSTOMERS TO CONTRIBUTE MONIES IN EXCESS OF THEIR BILL FOR THE PURPOSE OF HELPING OTHER MEMBERS PAY THEIR ELECTRIC BILL. THE CONTRIBUTED AMOUNT IS TRANSFEREED INTO AN ACCOUNT THAT IS ADMINISTERED BY CALHOUN COUNTY ELECTRIC COOPERATIVE ASSOCIATION. THE BOARD OF DIRECTORS OF THE COOPERATIVE REVIEWS APPLICATIONS FOR ASSISTANCE SUBMITTED TO IT BY ACCREDITED SOCIAL SERVICE AGENCIES. FUNDS ARE DISTRIBUTED BASED ON NEED AND AVAILABILITY. IF NO FUNDS ARE CONTRIBUTED, THEN NO FUNDS ARE DISTRIBUTED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 2B: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11225550 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 1902074 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 295781 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 97234 |
| 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 | 47023 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 16951 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 1073 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROXANNE CARISCH |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 162281 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | PER THE INSTRUCTIONS TO FORM 990, SCHEDULE J, THE AMOUNT REPORTED IN COLUMN C INCLUDES THE CHANGE IN ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE CEO OF $47,023 THE ACTUAL EXPENSE ON THE BOOKS OF THE COOPERATIVE FOR THE CEO'S DEFINED BENEFIT PLAN IS $10,715. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PART II, COLUMN C |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CALHOUN COUNTY ELECTRIC COOPERATIVE ASSOCIATION HAS APPROXIMATELY 1,200 MEMBERS WHO PURCHASE ELECTRICITY FROM THE COOPERATIVE. THERE IS ONLY ONE CLASS OF MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DIRECTORS SERVE THREE YEAR TERMS AND ARE ELECTED TO THE BOARD AT THE ANNUAL MEETING OF THE MEMBERS. ALL MEMBERS ARE ENTITLED TO ONE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | BOARD MEMBERS ARE ELECTED BY THE MEMBERS. EACH MEMBER IS ENTITLED TO ONE VOTE IN THE DISTRICT WHERE THEY RECEIVE THEIR ELECTRICITY. SALE, LEASE, EXCHANGE, OR OTHER DISPOSITION OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE COOPERATIVE REQUIRES A VOTE OF THE MEMBERSHIP. SUCH AUTHORIZATION SHALL BE APPROVED IF TWO-THIRDS OF THE MEMBERS VOTE AFFIRMATIVELY ON A BALLOT ON WHICH A MAJORITY OF ALL VOTING MEMBERS OF THE COOPERATIVE PARTICIPATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FORM 990 WILL BE REVIEWED BY THE BOARD OF DIRECTORS AT ITS REGULAR MEETING HELD IN AUGUST OF 2016. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ANNUALLY THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE BOARD IS ADVISED BY AN ATTORNEY WHO DESCRIBES POSSIBLE CONFLICTS OF INTEREST. THE STATEMENTS ARE FILED WITH THE CEO. AT EACH BOARD MEETING, THE CEO INQUIRES WHETHER ANY DIRECTORS NEED TO UPDATE THEIR DISCLOSURE FORM. IN THE EVENT OF A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS AND CEO ARE RESPONSIBLE FOR TAKING THE APPROPRIATE ACTION, WHICH MAY INCLUDE ABSTENTION FROM DISCUSSION AND VOTING, AND POSSIBLE REQUEST FOR RESIGNATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | SALARIES ARE DETERMINED BY THE BOARD OF DIRECTORS USING NRECA'S NATIONAL COMPENSATION SURVEY. THIS PROCESS WAS LAST UNDERTAKEN IN AUGUST OF 2016. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE INFORMATION IS AVAILABLE AT CALHOUN COUNTY REC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALLOCATIONS OF 2016 MARGINS IN 2017 125,000. RETIREMENT OF CAPITAL CREDITS -90,645. CHANGE IN OTHER EQUITIES 8,855. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE FINANCIAL STATEMENTS OF THE COOPERATIVE WERE AUDITED BY AN INDEPENDENT ACCOUNTANT FOR THE FISCAL YEAR ENDING MAY 31, 2016. THE COOPERATIVE IS ON A CALENDAR YEAR-END, BUT THE AUDIT IS DONE ON A FISCAL-YEAR BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BY-LAWS OF THE COOPERATIVE. |
| 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 11B |
| 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 XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XI, LINE 2B, AUDITED FINANCIAL STATEMENTS: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS: |
| 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 | 14133385 |
| IRS990/TotalAssetsEOYAmt | 0 | 15070591 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 14133385 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 15070591 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4881944 |
| IRS990/TotalGrossUBIAmt | 0 | -10205 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 8522904 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 9008402 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 8522904 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 9008402 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5610481 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6062189 |
| IRS990/TotalOtherCompensationAmt | 0 | 62937 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27040 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 27040 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5285965 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 126705 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 15219 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5285428 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 5290442 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | -10205 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 14133385 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 15070591 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 225000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 225000 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 312 |
| IRS990/USAddress/CityNm | 0 | ROCKWELL CITY |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $15,070,591
- Liabilities
- $9,008,402
- Net assets
- $6,062,189
- Revenue
- $5,290,442
- Expenses
- $4,881,944
- Net income
- $408,498