Civic Intelligence

Rockwell Cooperative Telephone Association

EIN 42-0628077 • 501(c)12 • Rockwell, IA

View Organization Page

Profile

Provide communication services to its members on a non-profit cooperative basis.

111 North 4th Street Box 416Rockwell, IA 50469

www.rockwellcoop.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.41x

Higher debt load relative to assets than 58% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

2.87x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Net Margin

50th percentile

8.5%

Higher net margin than 50% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$176,965

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)12 • $10M-$25M nonprofits • Source year 2024

Asset Growth

46th percentile

2.5%

Faster asset growth than 46% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

22%

Faster revenue growth than 81% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$18,883,761

Up $453,411 (+2.5%) from 2023

Liabilities

Up

$7,678,592

Up $285,426 (+3.9%) from 2023

Net Assets

Up

$11,205,169

Up $167,985 (+1.5%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin50th percentile

Revenue

Up

$2,672,497

Up $476,450 (+22%) from 2023

Expenses

Up

$2,446,273

Up $476,361 (+24%) from 2023

Net Income

Up

$226,224

Up $89 (+0.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2023: $18,430,350Liabilities 2023: $7,393,166Net Assets 2023: $11,037,1842023Assets 2024: $18,883,761Liabilities 2024: $7,678,592Net Assets 2024: $11,205,1692024

Highlighted filing

2024

Assets$18,883,761
Liabilities$7,678,592
Net Assets$11,205,169
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2023: $2,196,047Expenses 2023: $1,969,912Net Income 2023: $226,1352023Revenue 2024: $2,672,497Expenses 2024: $2,446,273Net Income 2024: $226,2242024

Highlighted filing

2024

Revenue$2,672,497
Expenses$2,446,273
Net Income$226,224
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$18,883,761
Liabilities
$7,678,592
Net assets
$11,205,169
Revenue
$2,672,497
Expenses
$2,446,273
Net income
$226,224
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$7.68$11.2$2.67$2.45$0.23
2023Detailed filing. Detailed filing data is available for this year.$18.4$7.39$11.0$2.20$1.97$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,672,497
Mission and Program Overview

Mission

Provide communication services to its members on a non-profit cooperative basis.

To provide telecommunications service to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,687,846$8,821,512▲ $1,133,666
Pd in Cap Srpls Land Bldg Eqp Fund$6,107,069$6,045,265▼ $61,804
Investments Other Securities$5,444,603$5,854,027▲ $409,424
Rtn Earn Endowment Incm Other Fnds$4,916,555$5,144,194▲ $227,639
Investments in Publicly Traded Securities$291,434$292,849▲ $1,415
Cash and Non-Interest-Bearing Accounts$97,715$228,698▲ $130,983
Inventories for Sale or Use$97,968$140,316▲ $42,348
Accounts Receivable$48,993$67,809▲ $18,816
Prepaid Expenses and Deferred Charges$27,792$34,075▲ $6,283
Savings and Temporary Cash Investments$34,016$34,042▲ $26
Cap Stk Tr Prin Current Funds$13,560$15,710▲ $2,150
Total Assets$18,430,350$18,883,761▲ $453,411
Other Assets Total$4,699,983$3,410,433▼ $1,289,550
Liabilities
Other Liabilities$6,421,140$7,586,530▲ $1,165,390
Accounts Payable and Accrued Expenses$972,026$92,062▼ $879,964
Total Liabilities$7,393,166$7,678,592▲ $285,426
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,037,184$11,205,169▲ $167,985
Total Liabilities and Net Assets / Fund Balance$18,430,350$18,883,761▲ $453,411

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,021,250$8,330,498$16,351,748
Buildings$792,887$403,710$1,196,597
Land$7,375-$7,375
Other Assets Org$45,840--
Other Securities$4,496,263--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SeverinGeneral ManagerFT$144,307$32,658$176,965
Doug SchuelerDirector-$1,400-$1,400
Brian HessDirector-$1,250-$1,250
Rick PearceVice-president-$1,200-$1,200
Rodney MckinneyDirector-$1,200-$1,200
Todd RobeoltmanPresident-$1,200-$1,200
Joseph StaudtSecretary-treasurer-$1,100-$1,100
Larry LittererDirector-$1,100-$1,100
Timothy MarzenDirector-$900-$900
Brad LewisDirector-$800-$800

Board Members and Trustees

NameTitle
Tom GauleyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
La Pointe UtilitiesFiber InstallationPO BOX 636, Forest Lake, MN 55025$566,238
JepcomFiber Splicing6181 232ND ST W, Faribault, MN 55021$235,625
Buckshot Construction LLCFiber Installation22271 COUNTRY ROAD 41, Willow River, MN 55795$135,602
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,179,240
Investment Income
$83,833
Other Revenue
$409,424
Change in Net Assets
$226,224

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,672,497
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,415
Total Revenue per Audited Statements
$2,673,912
Total Revenue per Form 990
$2,672,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,959,867
Salaries, Compensation, and Employee Benefits$336,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$567,509
Other Expenses---$192,211
Current Officers, Directors, Trustees, and Key Employees---$187,115
Interest---$175,295
All Other Expenses---$168,435
Benefits to Members---$150,000
Other Employee Benefits---$116,544
Pension Plan Contributions---$32,747
Advertising---$30,662
Fees for Services Legal---$7,612
Total Functional Expenses$0$0$0$2,446,273

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,446,273
Expenses per Audited Statements$2,296,273
Total Expenses per Audited Statements$2,296,273
Expenses Not Reported on Financial Statements$150,000
Other Expense Adjustments$150,000
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 ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$7,585,000
Deposits and Advance Billings$1,530
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The cooperative is member-owned, and each member has an equal voting right to elect the board of directors and approve changes to the cooperative's by-laws”

Form 990, Part VI, Section A, Line 7A

“The cooperative is member-owned, and each member has an equal voting right to elect the board of directors and approve changes to the cooperative's by-laws.”

Form 990, Part VI, Section A, Line 7B

“Any changes in by-laws are subject to approval by members.”

Form 990, Part VI, Section B, Line 11B

“The 990 is reviewed and approved by the general manager.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is monitored yearly at audit.”

Form 990, Part VI, Section B, Line 15

“Annual compensation is approved by the board of directors.”

Form 990, Part VI, Section C, Line 19

“The governing documents, conflict of interest policy and financial statements are available at the annual meeting for all.”

Filing and Contact Details

Filer

Filer Name
Rockwell Cooperative Telephone
EIN
42-0628077
Phone
6418223211
Address
111 NORTH 4TH STREET BOX 416, ROCKWELL, IA 50469

Signing Officer

Name
David Severin
Title
General Manager
Phone
6418223211
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Severin
Formed
1945
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Olsen Thielen & Co Ltd
Address
2675 LONG LAKE ROAD, ROSEVILLE, MN 55113-1117
Preparer
Allison L Boyd CPA
Phone
6514834521
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Patronage capital retired -211,804. Additional common stock issued 2,150. Allocation of 2024 margins reported on page 10, part ix, line 4 150,000.”

FORM 990, PART XII, LINE 2C:

“No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Asc 740 disclosure from audited financial statements: the company reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. The company recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The company has identified no significant income tax uncertainties.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Allocation of 2024 margins reported on page 10, part ix, line 4: $150,000”

Raw XML AppendixShowing 400 of 497 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/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04699983
IRS990/OtherAssetsTotalGrp/EOYAmt03410433
IRS990/OtherChangesInNetAssetsAmt0-59654
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0116544
IRS990/OtherExpensesGrp/Desc0CORPORATE TAXES
IRS990/OtherExpensesGrp/Desc1NONREGULATED ACTIVITY
IRS990/OtherExpensesGrp/Desc2CORPORATE OPERATIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS
IRS990/OtherExpensesGrp/TotalAmt0109650
IRS990/OtherExpensesGrp/TotalAmt1414819
IRS990/OtherExpensesGrp/TotalAmt2293674
IRS990/OtherExpensesGrp/TotalAmt3192211
IRS990/OtherLiabilitiesGrp/BOYAmt06421140
IRS990/OtherLiabilitiesGrp/EOYAmt07586530
IRS990/OtherRevenueMiscGrp/BusinessCd0517000
IRS990/OtherRevenueMiscGrp/Desc0SUBSIDIARY INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0409424
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0409424
IRS990/OtherRevenueTotalAmt0409424
IRS990/OtherSourcesGrossIncomeAmt0128047
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt06107069
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt06045265
IRS990/PensionPlanContributionsGrp/TotalAmt032747
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027792
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034075
IRS990/PrincipalOfficerNm0DAVID SEVERIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0517000
IRS990/ProgramServiceRevenueGrp/Desc0TELECOM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02179240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02179240
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0150000
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt085904
IRS990/PYOtherExpensesAmt01610149
IRS990/PYOtherRevenueAmt0417070
IRS990/PYProgramServiceRevenueAmt01693073
IRS990/PYRevenuesLessExpensesAmt0226135
IRS990/PYSalariesCompEmpBnftPaidAmt0209763
IRS990/PYTotalExpensesAmt01969912
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02196047
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0226224
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04916555
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05144194
IRS990/SavingsAndTempCashInvstGrp/BOYAmt034016
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034042
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0792887
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0403710
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01196597
IRS990ScheduleD/EquipmentGrp/BookValueAmt08021250
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08330498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016351748
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0150000
IRS990ScheduleD/ExpensesSubtotalAmt02296273
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt07375
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07375
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01415
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02477488
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1887105
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt245840
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BROADBAND GRANT RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RECEIVABLE FROM SUBSIDIARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2INCOME TAXES RECEIVABLE
IRS990ScheduleD/OtherExpensesNotIncludedAmt0150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17585000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS AND ADVANCE BILLINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LINE OF CREDIT
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01357764
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt14496263
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OTHER INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INVESTMENTS IN SUBSIDIARIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt01415
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02672497
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC 740 DISCLOSURE FROM AUDITED FINANCIAL STATEMENTS: THE COMPANY REVIEWS INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS TO DETERMINE IF THERE ARE ANY INCOME TAX UNCERTAINTIES. THE COMPANY RECOGNIZES TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITIONS. THE COMPANY HAS IDENTIFIED NO SIGNIFICANT INCOME TAX UNCERTAINTIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ALLOCATION OF 2024 MARGINS REPORTED ON PAGE 10, PART IX, LINE 4: $150,000
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08821512
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03410433
IRS990ScheduleD/TotalBookValueSecuritiesAmt05854027
IRS990ScheduleD/TotalExpensesPerForm990Amt02446273
IRS990ScheduleD/TotalLiabilityAmt07586530
IRS990ScheduleD/TotalRevenuePerForm990Amt02672497
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02673912
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02296273
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0144307
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt08626
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt024032
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID SEVERIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0176965
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COOPERATIVE IS MEMBER-OWNED, AND EACH MEMBER HAS AN EQUAL VOTING RIGHT TO ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO THE COOPERATIVE'S BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COOPERATIVE IS MEMBER-OWNED, AND EACH MEMBER HAS AN EQUAL VOTING RIGHT TO ELECT THE BOARD OF DIRECTORS AND APPROVE CHANGES TO THE COOPERATIVE'S BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES IN BY-LAWS ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED AND APPROVED BY THE GENERAL MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS MONITORED YEARLY AT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ANNUAL MEETING FOR ALL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PATRONAGE CAPITAL RETIRED -211,804. ADDITIONAL COMMON STOCK ISSUED 2,150. ALLOCATION OF 2024 MARGINS REPORTED ON PAGE 10, PART IX, LINE 4 150,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0203498958
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1205836020
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1IA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct11.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TELECOMMUNICATION SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1TELECOMMUNICATION SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ROCKTEL INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1ROCKWELL COMMUNICATIONS SYSTEMS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt05068843
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt1875155
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0323715

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