Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Guthrie County Rural Electric Cooperative Association
990 • Fiscal year 2015 • EIN 42-0288775
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.54x
Liabilities / Revenue
25th percentile
Higher debt load relative to revenue than 25% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
22nd percentile
Higher top officer pay than 22% of similar nonprofits.
Top officer pay equals 0.8% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Balance Sheet
Assets
Up$30,223,886
Up $2,253,364 (+8.1%) from 2014
Net Assets
Up$13,860,097
Up $787,984 (+6.0%) from 2014
Liabilities
Up$16,363,789
Up $1,465,380 (+9.8%) from 2014
Revenue And Expenses
Revenue
Down$15,358,685
Down $276,235 (-1.8%) from 2014
Expenses
Up$15,358,687
Up $723,768 (+4.9%) from 2014
Net Income
Down-$2
Down $1,000,003 (-100%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Oct 13, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $15,454,990
Mission and Program Overview
Mission
Strive to deliver the best power solutions to our cooperative members and communities.
Sale of electricity to members in rural locations.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $18,949,538 | $18,803,331 | ▼ $146,207 |
| Rtn Earn Endowment Incm Other Fnds | $13,072,113 | $13,860,097 | ▲ $787,984 |
| Investments Program Related | $2,890,019 | $3,125,941 | ▲ $235,922 |
| Accounts Receivable | $1,538,436 | $1,556,705 | ▲ $18,269 |
| Inventories for Sale or Use | $935,147 | $553,291 | ▼ $381,856 |
| Prepaid Expenses and Deferred Charges | $122,199 | $281,913 | ▲ $159,714 |
| Savings and Temporary Cash Investments | $289,418 | $255,106 | ▼ $34,312 |
| Investments Other Securities | $3,888 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $27,970,522 | $30,223,886 | ▲ $2,253,364 |
| Other Assets Total | $3,241,877 | $5,647,599 | ▲ $2,405,722 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $13,192,449 | $14,743,945 | ▲ $1,551,496 |
| Accounts Payable and Accrued Expenses | $1,474,417 | $1,479,189 | ▲ $4,772 |
| Other Liabilities | $230,825 | $140,518 | ▼ $90,307 |
| Escrow Account Liability | $718 | $137 | ▼ $581 |
| Total Liabilities | $14,898,409 | $16,363,789 | ▲ $1,465,380 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $13,072,113 | $13,860,097 | ▲ $787,984 |
| Total Liabilities and Net Assets / Fund Balance | $27,970,522 | $30,223,886 | ▲ $2,253,364 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $17,479,244 | $11,148,628 | $28,627,872 |
| Buildings | $855,659 | $386,292 | $1,241,951 |
| Other Land Buildings | $432,402 | - | $432,402 |
| Land | $36,026 | - | $36,026 |
| Investment Program Related Org | $9,302 | - | - |
| Other Assets Org | $5,443,000 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Cozy Nelsen | CEO | FT | $114,024 | $8,312 | $122,336 |
| Donald Schwartz | President | PT | $6,000 | - | $6,000 |
| Joni Rees | Asst Secretary-treasurer | - | $5,000 | - | $5,000 |
| Keith Peterson | Secretary-treasurer | - | $4,800 | - | $4,800 |
| Steve Bireline | Vice President | - | $4,400 | - | $4,400 |
| John Masmar | Director | - | $4,200 | - | $4,200 |
| Marcel Fett | Director | - | $3,800 | - | $3,800 |
| Raynold Johnson | Director | - | $3,200 | - | $3,200 |
| Ray Johnsen Resigned Sept 2015 | Director | PT | $2,800 | - | $2,800 |
| Paul Hess | Director | PT | $2,500 | - | $2,500 |
| Bob Batschelet Began Sept 2015 | Director | - | $1,700 | - | $1,700 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $15,289,259
- Investment Income
- $31,913
- Other Revenue
- $37,513
- Change in Net Assets
- $-2
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $12,443,275 |
| Salaries, Compensation, and Employee Benefits | $1,449,576 |
| Grants and Similar Amounts Paid | $973 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $1,464,863 |
| Other Salaries and Wages | - | - | - | $1,014,088 |
| Depreciation Depletion | - | - | - | $894,338 |
| Interest | - | - | - | $504,534 |
| Pension Plan Contributions | - | - | - | $191,633 |
| Other Expenses | - | - | - | $172,564 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $157,554 |
| Payroll Taxes | - | - | - | $86,301 |
| Grants to Domestic Orgs | - | - | - | $973 |
| All Other Expenses | - | - | - | $-1,204,461 |
| Total Functional Expenses | $0 | $0 | $0 | $15,358,687 |
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
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Brian Marso | Family Relation With Board Director Joni Rees | Compensation | No | $67,935 |
| Rebecca Schwartz | Daughter-in-law of Don Schwartz, Board Member | Compensation | No | $31,527 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred Credits | $95,704 |
| Customer Deposits | $44,814 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- Yes
- 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
“The cooperative has members.”
Form 990, Part VI, Section A, Line 7A
“There is only one class of membership and all members have the same voting rights; one vote per membership.”
Form 990, Part VI, Section A, Line 7B
“The membership elects the board of directors at the annual meeting. The membership votes on any board prepared resolution for the sale, lease, exchange, or other significant disposal of the cooperative's assets.”
Form 990, Part VI, Section A, Line 8B
“The cooperative does not have committees that act on behalf of the board.”
Form 990, Part VI, Section B, Line 11
“A copy of the form 990 will be given to each board member. The 990 will be reviewed by the ceo and the board will review the 990 together if so requested by any board member.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy covers all board members and employees. The board of directors is responsible for determining if a conflict exists. Board members are required to disclose annually any interest that would give rise to conflicts. If such conflicts arise, the affected board member would be required to abstain from voting on that particular item.”
Form 990, Part VI, Section B, Line 15A
“The performance of the ceo is reviewed annually by the board and they determine the compensation. This process was undertaken in 2015.”
Form 990, Part VI, Section C, Line 19
“These documents are made available upon request.”
FORM 990, PART VII, COLUMN F, OTHER COMPENSATION:
“Included in other compensation is the estimated current year increase or decrease in the actuarial value of the defined benefit plan for the ceo. The current year increase or decrease does not represent current year contributions to the plan. Rather, it is an estimate of the increase or decrease in the actuarial value of the plan as calculated by the plan administrator.”
Filing and Contact Details
Filer
- Filer Name
- Guthrie County Rural Electric
- EIN
- 42-0288775
- Phone
- 6417472206
- Address
- PO BOX 7, GUTHRIE CENTER, IA 50115
Signing Officer
- Name
- Cozy Nelsen
- Title
- CEO
- Phone
- 6417472206
- Signed
- 2016-10-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Cozy Nelsen
- Formed
- 1937
- Legal Domicile
- Ia
- Voting Board Members
- 9
- Independent Board Members
- 7
- Employees
- 9
- 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:
“Retirement of capital credits -17,708. Allocation of 2015 margins in 2016 1,464,863. Patronage retirement to members for prior years -699,088. Reaquired capital gain 39,921.”
FORM 990, PART XII, LINE 2A-B:
“The cooperative received audited financial statements for the period ended march 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 24E STATEMENT OF FUNCTIONAL EXPENSES:
“The labor, pension and payroll taxes reported on lines 6-10 are included in distribution expense, administrative & general expense and customer expense. Therefore, labor, pension and payroll taxes are shown as a reduction to other expenses on line 24e.”
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:
“Recare is a voluntary program that members can participate in to help other members in the service area pay their electricity bills. Members voluntarily contribute money to this program by adding it to their monthly electricity bill. The cooperative periodically will transfer these funds to local counties to provide general relief to members who would have been disconnected from service without any assistance from recare or general relief from their county. These funds are segregated in the cooperative financials and are reported in form 990 part x line 21 as an escrow account liability.”
Raw XML AppendixShowing 400 of 449 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/BOYAmt | 0 | 1538436 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1556705 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SALE OF ELECTRICITY TO MEMBERS IN RURAL LOCATIONS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | -1204461 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 1464863 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6417472206 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 7 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GUTHRIE CENTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50115 |
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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 | 973 |
| IRS990/CYInvestmentIncomeAmt | 0 | 31913 |
| IRS990/CYOtherExpensesAmt | 0 | 12443275 |
| IRS990/CYOtherRevenueAmt | 0 | 37513 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 15289259 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -2 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1449576 |
| IRS990/CYTotalExpensesAmt | 0 | 15358687 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 15358685 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/Desc | 0 | PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 3,663 MEMBERS. AS OF DECEMBER 2015 THE COOPERATIVE MAINTAINED 1,138.02 MILES OF OVERHEAD AND 253.93 MILES OF UNDERGROUND LINES. |
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| IRS990/EmployeeCnt | 0 | 9 |
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| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 137 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.80 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RAYNOLD JOHNSON |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | ASST SECRETARY-TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1937 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
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| IRS990/GrossSalesOfInventoryAmt | 0 | 133818 |
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| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 3125941 |
| IRS990/IRPDocumentCnt | 0 | 7 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 18803331 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 30338251 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 14709711 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | STRIVE TO DELIVER THE BEST POWER SOLUTIONS TO OUR COOPERATIVE MEMBERS AND COMMUNITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 13192449 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 14743945 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 13072113 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 13860097 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 37513 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 37513 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3241877 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5647599 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 787988 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION-OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | ADMIN & GENERAL |
| IRS990/OtherExpensesGrp/Desc | 3 | DISTRIBUTION-MAINTENANC |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 10193916 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1290229 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 592155 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 172564 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 230825 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 140518 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1014088 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 41810 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 86301 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 191633 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 122199 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 281913 |
| IRS990/PrincipalOfficerNm | 0 | COZY NELSEN |
| 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 | 14585725 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 703469 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 14585725 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 703469 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 540886 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1688 |
| IRS990/PYInvestmentIncomeAmt | 0 | 30904 |
| IRS990/PYOtherExpensesAmt | 0 | 12675185 |
| IRS990/PYOtherRevenueAmt | 0 | 42253 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15561763 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1000001 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1417160 |
| IRS990/PYTotalExpensesAmt | 0 | 14634919 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 15634920 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -2 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 13072113 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 13860097 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 289418 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 255106 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 855659 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 386292 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1241951 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 17479244 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 11148628 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 28627872 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 2335212 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 223493 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 52178 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 2999 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 2656 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 5 | 86622 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 6 | 2500 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 7 | 8889 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 8 | 2639 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 9 | 390927 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 10 | 8524 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 11 | 9302 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | CIPCO |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | CFC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | NISC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | PANORA TELEPHONE |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | OTHER INVESTMENTS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 5 | FEDERATED AND RESCO |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 6 | CRC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 7 | NRTC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 8 | DREAM ACRES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 9 | CAPITAL TERM CERTIFICATES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 10 | CO BANK |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 11 | IAEC |
| 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/InvstProgramRelatedOrgGrp/MethodValuationCd | 9 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 10 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 11 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 36026 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 36026 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4614 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 120600 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 79385 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 5443000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | INTEREST RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | INVESTMENT IN ECONOMIC DEVELOPMENT PROJECT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | SPECIAL FUNDS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | NRUCFC COMMERCIAL PAPER |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 432402 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 432402 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 95704 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 44814 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED CREDITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | RECARE IS A VOLUNTARY PROGRAM THAT MEMBERS CAN PARTICIPATE IN TO HELP OTHER MEMBERS IN THE SERVICE AREA PAY THEIR ELECTRICITY BILLS. MEMBERS VOLUNTARILY CONTRIBUTE MONEY TO THIS PROGRAM BY ADDING IT TO THEIR MONTHLY ELECTRICITY BILL. THE COOPERATIVE PERIODICALLY WILL TRANSFER THESE FUNDS TO LOCAL COUNTIES TO PROVIDE GENERAL RELIEF TO MEMBERS WHO WOULD HAVE BEEN DISCONNECTED FROM SERVICE WITHOUT ANY ASSISTANCE FROM RECARE OR GENERAL RELIEF FROM THEIR COUNTY. THESE FUNDS ARE SEGREGATED IN THE COOPERATIVE FINANCIALS AND ARE REPORTED IN FORM 990 PART X LINE 21 AS AN ESCROW ACCOUNT LIABILITY. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 2B: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 18803331 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 5647599 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 3125941 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 140518 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | BRIAN MARSO |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | REBECCA SCHWARTZ |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FAMILY RELATION WITH BOARD DIRECTOR JONI REES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | DAUGHTER-IN-LAW OF DON SCHWARTZ, BOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 67935 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 31527 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | COMPENSATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | COMPENSATION |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COOPERATIVE HAS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE IS ONLY ONE CLASS OF MEMBERSHIP AND ALL MEMBERS HAVE THE SAME VOTING RIGHTS; ONE VOTE PER MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. THE MEMBERSHIP VOTES ON ANY BOARD PREPARED RESOLUTION FOR THE SALE, LEASE, EXCHANGE, OR OTHER SIGNIFICANT DISPOSAL OF THE COOPERATIVE'S ASSETS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE COOPERATIVE DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COPY OF THE FORM 990 WILL BE GIVEN TO EACH BOARD MEMBER. THE 990 WILL BE REVIEWED BY THE CEO AND THE BOARD WILL REVIEW THE 990 TOGETHER IF SO REQUESTED BY ANY BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST POLICY COVERS ALL BOARD MEMBERS AND EMPLOYEES. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING IF A CONFLICT EXISTS. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTEREST THAT WOULD GIVE RISE TO CONFLICTS. IF SUCH CONFLICTS ARISE, THE AFFECTED BOARD MEMBER WOULD BE REQUIRED TO ABSTAIN FROM VOTING ON THAT PARTICULAR ITEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PERFORMANCE OF THE CEO IS REVIEWED ANNUALLY BY THE BOARD AND THEY DETERMINE THE COMPENSATION. THIS PROCESS WAS UNDERTAKEN IN 2015. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THESE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | RETIREMENT OF CAPITAL CREDITS -17,708. ALLOCATION OF 2015 MARGINS IN 2016 1,464,863. PATRONAGE RETIREMENT TO MEMBERS FOR PRIOR YEARS -699,088. REAQUIRED CAPITAL GAIN 39,921. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE COOPERATIVE RECEIVED AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2016. THE COOPERATIVE IS ON A CALENDAR YEAR END, BUT THE AUDIT IS DONE ON A FISCAL YEAR BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE CEO. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | THE LABOR, PENSION AND PAYROLL TAXES REPORTED ON LINES 6-10 ARE INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, LABOR, PENSION AND PAYROLL TAXES ARE SHOWN AS A REDUCTION TO OTHER EXPENSES ON LINE 24E. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | 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 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 XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART XII, LINE 2A-B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART VII, COLUMN F, OTHER COMPENSATION: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PART IX, LINE 24E STATEMENT OF FUNCTIONAL EXPENSES: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | 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 | 27970522 |
| IRS990/TotalAssetsEOYAmt | 0 | 30223886 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 27970522 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 30223886 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 15358687 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 14898409 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 16363789 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 14898409 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 16363789 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 13072113 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 13860097 |
| IRS990/TotalOtherCompensationAmt | 0 | 8312 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 65 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 65 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 15289259 |
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
- $30,223,886
- Liabilities
- $16,363,789
- Net assets
- $13,860,097
- Revenue
- $15,358,685
- Expenses
- $15,358,687
- Net income
- -$2