Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Burke Divide Electric Cooperative Inc
990 • Fiscal year 2014 • EIN 45-0217065
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.64x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
28th percentile
Higher top officer pay than 28% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Balance Sheet
Assets
Up$71,902,817
Up $14,432,354 (+25%) from 2013
Net Assets
Up$25,987,868
Up $7,722,670 (+42%) from 2013
Liabilities
Up$45,914,949
Up $6,709,684 (+17%) from 2013
Revenue And Expenses
Revenue
Up$28,333,031
Up $6,630,093 (+31%) from 2013
Expenses
Up$28,333,031
Up $6,630,094 (+31%) from 2013
Net Income
Down$0
Down $1 (-100%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Oct 29, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $29,007,162
Mission and Program Overview
Mission
To provide reliable, high quality electricity at a competitive cost, to strengthen the area economy and to lead in improving the region's quality of life through innovative, state of the art products and service while operating within cooperative principles.
To provide reliable high quality electricity to members at a competitive cost.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $44,414,497 | $57,281,291 | ▲ $12,866,794 |
| Rtn Earn Endowment Incm Other Fnds | $17,910,048 | $25,626,740 | ▲ $7,716,692 |
| Accounts Receivable | $3,684,603 | $3,713,559 | ▲ $28,956 |
| Investments Program Related | $2,747,829 | $3,187,103 | ▲ $439,274 |
| Savings and Temporary Cash Investments | $2,644,326 | $2,669,248 | ▲ $24,922 |
| Inventories for Sale or Use | $2,151,837 | $2,152,734 | ▲ $897 |
| Investments Other Securities | $689,023 | $1,821,821 | ▲ $1,132,798 |
| Cap Stk Tr Prin Current Funds | $355,150 | $361,128 | ▲ $5,978 |
| Prepaid Expenses and Deferred Charges | $211,764 | $252,724 | ▲ $40,960 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $57,470,463 | $71,902,817 | ▲ $14,432,354 |
| Other Assets Total | $926,584 | $824,337 | ▼ $102,247 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $17,529,166 | $17,846,465 | ▲ $317,299 |
| Unsecured Notes Loans Payable | $13,000,000 | $13,000,000 | → $0 |
| Deferred Revenue | $5,258,712 | $12,368,526 | ▲ $7,109,814 |
| Accounts Payable and Accrued Expenses | $3,415,623 | $2,698,169 | ▼ $717,454 |
| Escrow Account Liability | $1,764 | $1,789 | ▲ $25 |
| Total Liabilities | $39,205,265 | $45,914,949 | ▲ $6,709,684 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $18,265,198 | $25,987,868 | ▲ $7,722,670 |
| Total Liabilities and Net Assets / Fund Balance | $57,470,463 | $71,902,817 | ▲ $14,432,354 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $33,212,387 | $12,632,346 | $45,844,733 |
| Other Land Buildings | $22,183,180 | - | $22,183,180 |
| Buildings | $1,719,713 | $786,596 | $2,506,309 |
| Land | $166,011 | - | $166,011 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jerry King | General Manager | FT | $135,367 | $63,212 | $198,579 |
| Tori Kling | Office Manager | FT | $99,107 | $37,616 | $136,723 |
| Lex Lindo | Line Foreman | FT | $104,140 | $26,623 | $130,763 |
| Lynn Jacobson | Secretary/Treasurer | PT | $3,866 | $6,750 | $10,616 |
| Steven Overlee | Assistant Sec/Treas | PT | $16 | $10,600 | $10,616 |
| David Sigloh | President | PT | $10,566 | - | $10,566 |
| Kent Haugland | Vice President | PT | $8,516 | - | $8,516 |
| Kurt Koppelsloen | Director | PT | $7,916 | - | $7,916 |
| Jeff Dahlin | Director | PT | $16 | $7,600 | $7,616 |
| Lane Titus | Director | PT | $5,416 | - | $5,416 |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Keller Construction LLC | Building Line | 2902 Yale Court, Rapid City, SD 57702 | $3,383,762 |
| Freese & Sonn Inc | URD Construction | PO Box 36, Lander, WY 82520 | $1,189,133 |
| Corwin Utility Electrical Support | Building Line | 4187 Goeneste Withamsville Rd, Cincinnati, OH 45245 | $1,186,924 |
| HDR Engineering | Engineering Service | PO Box 3480, Omaha, NE 68103 | $1,109,998 |
| Highmark Inc | Building Substations | PO Box 491, Black Hawk, SD 57718 | $711,975 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $28,321,472
- Investment Income
- $920
- Other Revenue
- $10,639
- Change in Net Assets
- $0
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $28,333,031
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $28,333,031
- Total Revenue per Form 990
- $28,333,031
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $15,550,312 |
| Salaries, Compensation, and Employee Benefits | $3,532,541 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $9,250,178 |
| Other Salaries and Wages | - | - | - | $2,509,353 |
| Depreciation Depletion | - | - | - | $1,341,922 |
| Interest | - | - | - | $1,104,316 |
| Pension Plan Contributions | - | - | - | $427,890 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $386,452 |
| Other Expenses | - | - | - | $370,249 |
| Payroll Taxes | - | - | - | $208,846 |
| All Other Expenses | - | - | - | $-3,265,128 |
| Total Functional Expenses | $0 | $0 | $0 | $28,333,031 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $28,333,031 |
| Expenses per Audited Statements | $19,082,853 |
| Total Expenses per Audited Statements | $19,082,853 |
| Expenses Not Reported on Financial Statements | $9,250,178 |
| Other Expense Adjustments | $9,250,178 |
| 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
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Kent Haugland | Board Director | Cooperative purchased land at FMV from board member, Kent Haugland | No | $244,000 |
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
- Yes
- 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 1
“All board members have one voting right. The President only votes if there is a tie.”
Form 990, Part VI, Section A, line 6
“The Cooperative has 1,449 members. There is only one class of members. Each member is allowed one vote. Each household is considered one member.”
Form 990, Part VI, Section A, line 7A
“The members of the Cooperative elect the Board of Directors.”
Form 990, Part VI, Section A, line 7B
“Changes to the bylaws and new business activities are both subject to approval of the members.”
Form 990, Part VI, Section A, line 8B
“There are no committees that have the authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, line 11
“The General Manager and the Office Manager reviewed a draft of the 990 prior to it being electronically sent to the board for their review and final approval before being filed with the IRS.”
Form 990, Part VI, Section B, line 12C
“All employees and Board Members are covered under the policy. The General Manager, staff, and the President of the Board of Directors review the suspected conflicts. The General Manager works with the employees to resolve the conflict. If the conflict is deemed detrimental to the Cooperative, the employee/board member would be terminated. The board is responsible for managing the conflicts that may exist with board members and the General Manager.”
Form 990, Part VI, Section B, line 15A
“The Board of Directors performs an annual review of the General Manager's performance with the General Manager. This review includes the involvement of a Compensation Committee that performs a compensation survey or study. After the review, the board will go into executive session to determine the adjustment to the salary. The General Manager uses compensation studies to determine the Office Manager's compensation. The board does not approve any other employee salaries. This process is undertaken annually in November.”
Form 990, Part VI, Section C, line 19
“The Cooperative bylaws are distributed upon becoming a member and are available to the public upon request. Financial statements are available at the annual meeting and upon request.”
Form 990 Part VII, Section A, Column (F)
“Included in column "F", Other Compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Jerry King is $26,270, $21,297 for Tori Kling and $8,608 for Lex Lindbo. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the cooperative. The current year expense for the defined benefit plan was $11,998, $24,296, and $17,840 respectively.”
Filing and Contact Details
Filer
- Filer Name
- Burke-Divide Electric Cooperative
- EIN
- 45-0217065
- Phone
- 7019396671
- Address
- PO Box 6, Columbus, ND 58727-0006
Signing Officer
- Name
- Jerry King
- Title
- General Manager
- Phone
- 7019396671
- Signed
- 2015-10-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jerry King
- Formed
- 1948
- Legal Domicile
- Nd
- Voting Board Members
- 7
- Independent Board Members
- 6
- Employees
- 44
- Volunteers
- 0
Preparer
- Firm
- Eide Bailly Llp
- Address
- 4310 17TH AVE S PO BOX 2545, FARGO, ND 58108-2545
- Preparer
- Lisa Chaffee CPA
- Phone
- 7012398500
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“The labor, pension and payroll taxes reported on lines 5-10 are already included in distribution expense, administrative & general expense and customer expense. Therefore, these amounts are being subtracted out as an other deduction on line 24e in the amount of $(3,532,541).”
Form 990, Part IX, Line 4
“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 Bylaws of the Cooperative.”
Form 990, Part XI, line 9:
“Retirement of Capital Credits -1,533,486. Current Year Patronage Capital Allocated to Members 9,250,178. Donated Capital 5,978.”
Financial Statement Notes
Part IV, Line 2B:
“The Cooperative collects funds for the Operation Round Up program for the Burke-Divide Electric Trust from the members. These funds are recorded as a liability on the Cooperative financials until they are released to the Trust on a quarterly basis. The Trust uses the expenditures for rural development. The amount in the financial statements at December 31, 2014 was $1,789.”
Part X, Line 2:
“The Cooperative is exempt from income taxes under Section 501(c)(12). The Cooperative evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2014 and 2013, the unrecognized tax benefit accrual was zero. The Cooperative will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Company is no longer subject to Federal tax examinations by tax authorities for years before 2011 and state examinations for years before 2011. The Cooperative undergoes an annual analysis of various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities.”
Part XII, Line 4B - Other Adjustments:
“Current Year Patronage Capital Allocated to Members 9,250,178.”
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| 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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Assistant Sec/Treas |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | General Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Office Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Line Foreman |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1948 |
| 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/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 29007162 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2796 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 681974 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InterestGrp/TotalAmt | 0 | 1104316 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2151837 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2152734 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 920 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 920 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 689023 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1821821 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 2747829 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 3187103 |
| IRS990/IRPDocumentCnt | 0 | 338 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13418942 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 44414497 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 57281291 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 70700233 |
| IRS990/LegalDomicileStateCd | 0 | ND |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 36356811 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide reliable high quality electricity at a competitive cost. To strengthen the area economy and to lead in improving the region's quality of life through innovative, state of the art products and service while operating within cooperative principles.The vision of Burke-Divide Electric is that we are and will be the preferred choice and trusted provider of our member-owners in the areas of low cost power supply, state of the art products and services and that we strive to be a full service organization. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 17846465 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 25987868 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7843 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7843 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 2796 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2796 |
| 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 | 926584 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 824337 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 7722670 |
| IRS990/OtherExpensesGrp/Desc | 0 | Cost of Power |
| IRS990/OtherExpensesGrp/Desc | 1 | Distribution |
| IRS990/OtherExpensesGrp/Desc | 2 | Admin & General |
| IRS990/OtherExpensesGrp/Desc | 3 | Customer Service and Sa |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12330880 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2302855 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1365218 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 370249 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2509353 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 920 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 208846 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 427890 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 211764 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 252724 |
| IRS990/PrincipalOfficerNm | 0 | Jerry King |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Electricity |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | G&T Capital Credits |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27605028 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 716444 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 27605028 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 716444 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 6396470 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 34120 |
| IRS990/PYOtherExpensesAmt | 0 | 12129181 |
| IRS990/PYOtherRevenueAmt | 0 | 267980 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 21400838 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3177286 |
| IRS990/PYTotalExpensesAmt | 0 | 21702937 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 21702938 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 0 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2796 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 17910048 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 25626740 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2644326 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2669248 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1719713 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 786596 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2506309 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 33212387 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 12632346 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 45844733 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 9250178 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 19082853 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 166011 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 166011 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 9250178 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 22183180 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 22183180 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 28333031 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Cooperative collects funds for the Operation Round Up program for the Burke-Divide Electric Trust from the members. These funds are recorded as a liability on the Cooperative financials until they are released to the Trust on a quarterly basis. The Trust uses the expenditures for rural development. The amount in the financial statements at December 31, 2014 was $1,789. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Cooperative is exempt from income taxes under Section 501(c)(12). The Cooperative evaluates its tax positions that have been taken or are expected to be taken on income tax returns to determine if an accrual is necessary for uncertain tax positions. As of December 31, 2014 and 2013, the unrecognized tax benefit accrual was zero. The Cooperative will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Company is no longer subject to Federal tax examinations by tax authorities for years before 2011 and state examinations for years before 2011. The Cooperative undergoes an annual analysis of various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Current Year Patronage Capital Allocated to Members 9,250,178. |
| 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 | 57281291 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 28333031 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 28333031 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 28333031 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 19082853 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 135367 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 250 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 30349 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 27243 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 5370 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Jerry King |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | General Manager |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 198579 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Travel for companions - The Cooperative will pay for the travel expenses for spouses to attend the NRECA Annual Meeting with the General Manager and Board of Directors. Housing allowance - The Cooperative paid for transitional housing for Jerry King until March 31, 2014. |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Directors and key employees discuss the payment of travel expenses for spouses. The Board of Directors determined the hiring package for Jerry King when he was hired as General Manager. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, Line 1a |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, Line 1b |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/TravelForCompanionsInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Kent Haugland |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Board Director |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 244000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Cooperative purchased land at FMV from board member, Kent Haugland |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | All board members have one voting right. The President only votes if there is a tie. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Cooperative has 1,449 members. There is only one class of members. Each member is allowed one vote. Each household is considered one member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The members of the Cooperative elect the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Changes to the bylaws and new business activities are both subject to approval of the members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | There are no committees that have the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The General Manager and the Office Manager reviewed a draft of the 990 prior to it being electronically sent to the board for their review and final approval before being filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | All employees and Board Members are covered under the policy. The General Manager, staff, and the President of the Board of Directors review the suspected conflicts. The General Manager works with the employees to resolve the conflict. If the conflict is deemed detrimental to the Cooperative, the employee/board member would be terminated. The board is responsible for managing the conflicts that may exist with board members and the General Manager. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Board of Directors performs an annual review of the General Manager's performance with the General Manager. This review includes the involvement of a Compensation Committee that performs a compensation survey or study. After the review, the board will go into executive session to determine the adjustment to the salary. The General Manager uses compensation studies to determine the Office Manager's compensation. The board does not approve any other employee salaries. This process is undertaken annually in November. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The Cooperative bylaws are distributed upon becoming a member and are available to the public upon request. Financial statements are available at the annual meeting and upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Included in column "F", Other Compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Jerry King is $26,270, $21,297 for Tori Kling and $8,608 for Lex Lindbo. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the cooperative. The current year expense for the defined benefit plan was $11,998, $24,296, and $17,840 respectively. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The labor, pension and payroll taxes reported on lines 5-10 are already included in distribution expense, administrative & general expense and customer expense. Therefore, these amounts are being subtracted out as an other deduction on line 24e in the amount of $(3,532,541). |
| 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 Bylaws of the Cooperative. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Retirement of Capital Credits -1,533,486. Current Year Patronage Capital Allocated to Members 9,250,178. Donated Capital 5,978. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990 Part VII, Section A, Column (F) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 24e |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Form 990, Part IX, Line 4 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $71,902,817
- Liabilities
- $45,914,949
- Net assets
- $25,987,868
- Revenue
- $28,333,031
- Expenses
- $28,333,031
- Net income
- $0