Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Osceola Electric Cooperative Inc
EIN 42-0451575 • 501(c)12 • Sibley, IA
Profile
Sale of electricity to members to generate income for the sole purpose of meeting losses and expenses.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.44x
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 2.6% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Up$22,969,717
Up $1,245,993 (+5.7%) from 2023
Liabilities
Up$10,084,026
Up $637,797 (+6.8%) from 2023
Net Assets
Up$12,885,691
Up $608,196 (+5.0%) from 2023
Revenue
Up$9,967,891
Up $1,107,787 (+13%) from 2023
Expenses
Up$9,588,214
Up $1,060,983 (+12%) from 2023
Net Income
Up$379,677
Up $46,804 (+14%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $22,969,717
- Liabilities
- $10,084,026
- Net assets
- $12,885,691
- Revenue
- $9,967,891
- Expenses
- $9,588,214
- Net income
- $379,677
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 18, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $9,971,226
Mission and Program Overview
Mission
Sale of electricity to members to generate income for the sole purpose of meeting losses and expenses.
Rural electric cooperative that provides electric service to its members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $12,183,708 | $15,017,100 | ▲ $2,833,392 |
| Rtn Earn Endowment Incm Other Fnds | $12,273,140 | $12,881,316 | ▲ $608,176 |
| Investments Program Related | $4,594,317 | $4,721,211 | ▲ $126,894 |
| Cash and Non-Interest-Bearing Accounts | $1,203,488 | $1,127,431 | ▼ $76,057 |
| Accounts Receivable | $2,063,659 | $1,022,075 | ▼ $1,041,584 |
| Investments Other Securities | $412,388 | $467,873 | ▲ $55,485 |
| Inventories for Sale or Use | $1,145,723 | $462,031 | ▼ $683,692 |
| Prepaid Expenses and Deferred Charges | $107,328 | $143,084 | ▲ $35,756 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $4,355 | $4,375 | ▲ $20 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $21,723,724 | $22,969,717 | ▲ $1,245,993 |
| Other Assets Total | $13,113 | $8,912 | ▼ $4,201 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $6,414,154 | $6,563,772 | ▲ $149,618 |
| Accounts Payable and Accrued Expenses | $2,319,248 | $1,492,840 | ▼ $826,408 |
| Unsecured Notes Loans Payable | $0 | $1,310,000 | ▲ $1,310,000 |
| Other Liabilities | $712,749 | $717,036 | ▲ $4,287 |
| Escrow Account Liability | $78 | $378 | ▲ $300 |
| Total Liabilities | $9,446,229 | $10,084,026 | ▲ $637,797 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $12,277,495 | $12,885,691 | ▲ $608,196 |
| Total Liabilities and Net Assets / Fund Balance | $21,723,724 | $22,969,717 | ▲ $1,245,993 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $12,845,587 | $3,628,380 | $16,473,967 |
| Other Land Buildings | $1,872,785 | $20,047 | $1,892,832 |
| Buildings | $289,979 | $340,026 | $630,005 |
| Land | $8,749 | - | $8,749 |
| Investment Program Related Org | $206,631 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeff Tennapel | Executive VP/general Manager | FT | $162,711 | $101,537 | $264,248 |
| Tommy Storey Jr | Line Foreman | FT | $116,196 | $61,213 | $177,409 |
| Lance Groen | Crew Leader | FT | $110,006 | $37,973 | $147,979 |
| Robert Louis | Journeyman Lineman | FT | $104,412 | $29,394 | $133,806 |
| Terrence Clark | President | - | $7,725 | - | $7,725 |
| Daniel Heilman | Director | - | $6,850 | - | $6,850 |
| Dean Haspels | Secretary/treasurer | - | $6,650 | - | $6,650 |
| Douglas Roth | Director | - | $6,025 | - | $6,025 |
| Adam Hoekstra | Director | - | $5,300 | - | $5,300 |
| Lindsay Watterson | Director (beg Mar 2024) | - | $5,125 | - | $5,125 |
| Derek Ackerman | Vice President | - | $4,775 | - | $4,775 |
| Steven Voss | Director (until Feb 2024) | - | $500 | - | $500 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Highline Construction INC | Installation Of Overhead Line And Associ | 16124 OLD LAKE RD, Paynesville, MN 56362 | $2,305,599 |
| Loosbrock Digging Service | Installation Of Underground Cable And As | 221 WEST 4TH STREET, Lismore, MN 56155 | $2,194,719 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $9,898,549
- Investment Income
- $53,829
- Other Revenue
- $15,513
- Change in Net Assets
- $379,677
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $9,967,891
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $9,967,891
- Total Revenue per Form 990
- $9,967,891
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $8,201,990 |
| Salaries, Compensation, and Employee Benefits | $992,774 |
| Grants and Similar Amounts Paid | $13,772 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $488,642 |
| Depreciation Depletion | - | - | - | $472,870 |
| Benefits to Members | - | - | - | $379,678 |
| Interest | - | - | - | $334,700 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $276,138 |
| Pension Plan Contributions | - | - | - | $177,984 |
| Other Expenses | - | - | - | $143,545 |
| Conferences and Meetings | - | - | - | $70,635 |
| Payroll Taxes | - | - | - | $50,010 |
| Fees for Services Other | - | - | - | $39,066 |
| Office Expenses | - | - | - | $20,247 |
| Grants to Domestic Orgs | - | - | - | $11,654 |
| Grants to Domestic Individuals | - | - | - | $2,118 |
| All Other Expenses | - | - | - | $-419,436 |
| Total Functional Expenses | $0 | $0 | $0 | $9,588,214 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $9,588,214 |
| Expenses per Audited Statements | $9,208,536 |
| Total Expenses per Audited Statements | $9,208,536 |
| Expenses Not Reported on Financial Statements | $379,678 |
| Other Expense Adjustments | $379,678 |
| 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 |
|---|---|
| Deferred Credits | $294,731 |
| Postretirement Benefits | $271,248 |
| Consumer Deposits | $109,926 |
| Other Credit | $41,131 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- 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 4
“Board term limits were extended to six consecutive three year terms, with the ability to return again after an absence of one year.”
Form 990, Part VI, Section A, Line 6
“The cooperative has one class of members. Any person, firm, corporation, or body politic may become a member in the cooperative by paying the membership fee, agreeing to purchase energy from the cooperative, and agreeing to comply with the bylaws of the cooperative. Each member has one vote.”
Form 990, Part VI, Section A, Line 7A
“The board of directors consists of seven members elected to three year terms by the members at the annual meeting of the members.”
Form 990, Part VI, Section A, Line 7B
“Any changes to the articles of incorporation require a vote by the membership. Each member receives the right to vote once.”
Form 990, Part VI, Section A, Line 8B
“There are no committees that hold broad authority to act on behalf of the governing board.”
Form 990, Part VI, Section B, Line 11B
“A discussion is held at the board meeting outlining the form 990. A copy of the form 990 is available to any director who wishes to have one.”
Form 990, Part VI, Section B, Line 12C
“Annually the directors and employees complete and sign a conflict of interest disclosure form. Management reviews the forms for any disclosures and discusses with the individual any procedures that will need to be followed. Conflicts of interest are recorded in the minutes of the board of directors, and the director with the conflict refrains from discussion and voting. If necessary, directors with conflicts of interest are asked to exit the meeting during discussions pertaining to the conflict of interest.”
Form 990, Part VI, Section B, Line 15A
“Compensation of the general manager is determined by the board of directors following an annual evaluation. This process is undertaken annually in june.”
Form 990, Part VI, Section C, Line 19
“The cooperative makes these documents available for review at the cooperative office 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 general manager. 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.”
Form 990 Part VII
“The general manager is the top management official and the top financial official of the organization.”
Filing and Contact Details
Filer
- Filer Name
- Osceola Electric Cooperative Inc
- EIN
- 42-0451575
- Phone
- 7127542519
- Address
- PO BOX 127, SIBLEY, IA 51249
Signing Officer
- Name
- Jeffery Tennapel
- Title
- Executive VP/general Manager
- Phone
- 7127542519
- Signed
- 2025-06-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jeffery Tennapel
- Formed
- 1938
- Legal Domicile
- Ia
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 9
- Volunteers
- 0
Preparer
- Firm
- Eide Bailly Llp
- Address
- 345 N REID PL STE 400, SIOUX FALLS, SD 57103-7034
- Preparer
- Laurie Hanson CPA
- Phone
- 6053391999
Supplemental Narrative
Additional Explanations
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.”
FORM 990, PART XI, LINE 9:
“Retirement of capital credits -151,179. Change in memberships 20. Allocation of 2024 margins to members in 2025 379,678.”
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 osceola electric cooperative. Funds held in this account are sent to upper des moines opportunity on an annual basis, with a request that assistance is given to a member of the cooperative who applies for assistance.”
PART X, LINE 2:
“The cooperative believes it has appropriate evidence for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The cooperative would recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if such interest and penalties are incurred.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Allocation of 2024 margins to members in 2025 379,678.”
Raw XML AppendixShowing 400 of 490 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 | 1022075 |
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| IRS990/ActivityOrMissionDesc | 0 | RURAL ELECTRIC COOPERATIVE THAT PROVIDES ELECTRIC SERVICE TO ITS MEMBERS. |
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| IRS990/Desc | 0 | SUCCESSFULLY DELIVERED ELECTRIC SERVICE TO APPROXIMATELY 875 CONSUMERS IN NORTHWEST IOWA ON 534 MILES OF LINE. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR (UNTIL FEB 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR (BEG MAR 2024) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE VP/GENERAL MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | LINE FOREMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CREW LEADER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | JOURNEYMAN LINEMAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1938 |
| 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/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 2118 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 11654 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9971226 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 18848 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/TotalAmt | 0 | 334700 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1145723 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 462031 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 53829 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 53829 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 412388 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 467873 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 4594317 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 4721211 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 3988453 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12183708 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 15017100 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 19005553 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 9651729 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SALE OF ELECTRICITY TO MEMBERS TO GENERATE INCOME FOR THE SOLE PURPOSE OF MEETING LOSSES AND EXPENSES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 6414154 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 6563772 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 12277495 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 12885691 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15513 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15513 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20247 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 13113 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 8912 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 228519 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURCHASED POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION - MAINTENA |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIBUTION - OPERATIO |
| IRS990/OtherExpensesGrp/Desc | 3 | CUSTOMER ACCOUNTS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6614137 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 474368 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 451858 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 143545 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 712749 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 717036 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 488642 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 238505 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50010 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 4355 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 4375 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 177984 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 107328 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 143084 |
| IRS990/PrincipalOfficerNm | 0 | JEFFERY TENNAPEL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF ELECTRICITY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COOP CAPITAL CREDITS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9586979 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 311570 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9586979 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 311570 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 332873 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 13350 |
| IRS990/PYInvestmentIncomeAmt | 0 | 74428 |
| IRS990/PYOtherExpensesAmt | 0 | 7237640 |
| IRS990/PYOtherRevenueAmt | 0 | -1522 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 8787198 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 332873 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 943368 |
| IRS990/PYTotalExpensesAmt | 0 | 8527231 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 8860104 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 379677 |
| 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 | 12273140 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 12881316 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 289979 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 340026 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 630005 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 12845587 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3628380 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16473967 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 379678 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 9208536 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 4514580 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 206631 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | PATRONAGE CAPITAL CREDITS |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | NRUCFC CAPITAL TERM CERTIFICATES |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 1 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 8749 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 8749 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 379678 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1872785 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 20047 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1892832 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 109926 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 294731 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 271248 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 41131 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSUMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED CREDITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | POSTRETIREMENT BENEFITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | OTHER CREDIT |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9967891 |
| 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 OSCEOLA ELECTRIC COOPERATIVE. FUNDS HELD IN THIS ACCOUNT ARE SENT TO UPPER DES MOINES OPPORTUNITY ON AN ANNUAL BASIS, WITH A REQUEST THAT ASSISTANCE IS GIVEN TO A MEMBER OF THE COOPERATIVE WHO APPLIES FOR ASSISTANCE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE COOPERATIVE BELIEVES IT HAS APPROPRIATE EVIDENCE FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE COOPERATIVE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ALLOCATION OF 2024 MARGINS TO MEMBERS IN 2025 379,678. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 2B: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 15017100 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 4721211 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 9588214 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 717036 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 9967891 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9967891 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9208536 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 162711 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 116196 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 79576 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 38785 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 20578 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 21368 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 1383 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 1060 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JEFF TENNAPEL |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | TOMMY STOREY JR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE VP/GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | LINE FOREMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 264248 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 177409 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | COLUMN C INCLUDES THE CHANGE IN ACTUARIAL VALUE IN THE DEFINED BENEFIT PLAN OF $71,391 FOR JEFFERY TEN NAPEL. THE COOPERATIVE'S ACTUAL EXPENSE FOR 2024 WAS $40,831. COLUMN C INCLUDES THE CHANGE IN ACTUARIAL VALUE IN THE DEFINED BENEFIT PLAN OF $33,135 FOR TOMMY STOREY. THE COOPERATIVE'S ACTUAL EXPENSE FOR 2024 WAS $27,487. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J PART II COLUMN C |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BOARD TERM LIMITS WERE EXTENDED TO SIX CONSECUTIVE THREE YEAR TERMS, WITH THE ABILITY TO RETURN AGAIN AFTER AN ABSENCE OF ONE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COOPERATIVE HAS ONE CLASS OF MEMBERS. ANY PERSON, FIRM, CORPORATION, OR BODY POLITIC MAY BECOME A MEMBER IN THE COOPERATIVE BY PAYING THE MEMBERSHIP FEE, AGREEING TO PURCHASE ENERGY FROM THE COOPERATIVE, AND AGREEING TO COMPLY WITH THE BYLAWS OF THE COOPERATIVE. EACH MEMBER HAS ONE VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS CONSISTS OF SEVEN MEMBERS ELECTED TO THREE YEAR TERMS BY THE MEMBERS AT THE ANNUAL MEETING OF THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANY CHANGES TO THE ARTICLES OF INCORPORATION REQUIRE A VOTE BY THE MEMBERSHIP. EACH MEMBER RECEIVES THE RIGHT TO VOTE ONCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THERE ARE NO COMMITTEES THAT HOLD BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A DISCUSSION IS HELD AT THE BOARD MEETING OUTLINING THE FORM 990. A COPY OF THE FORM 990 IS AVAILABLE TO ANY DIRECTOR WHO WISHES TO HAVE ONE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ANNUALLY THE DIRECTORS AND EMPLOYEES COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM. MANAGEMENT REVIEWS THE FORMS FOR ANY DISCLOSURES AND DISCUSSES WITH THE INDIVIDUAL ANY PROCEDURES THAT WILL NEED TO BE FOLLOWED. CONFLICTS OF INTEREST ARE RECORDED IN THE MINUTES OF THE BOARD OF DIRECTORS, AND THE DIRECTOR WITH THE CONFLICT REFRAINS FROM DISCUSSION AND VOTING. IF NECESSARY, DIRECTORS WITH CONFLICTS OF INTEREST ARE ASKED TO EXIT THE MEETING DURING DISCUSSIONS PERTAINING TO THE CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPENSATION OF THE GENERAL MANAGER IS DETERMINED BY THE BOARD OF DIRECTORS FOLLOWING AN ANNUAL EVALUATION. THIS PROCESS IS UNDERTAKEN ANNUALLY IN JUNE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE COOPERATIVE MAKES THESE DOCUMENTS AVAILABLE FOR REVIEW AT THE COOPERATIVE OFFICE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE GENERAL MANAGER. 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 | 10 | THE GENERAL MANAGER IS THE TOP MANAGEMENT OFFICIAL AND THE TOP FINANCIAL OFFICIAL OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | 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. |
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