Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Rosebud Electric Cooperative Inc
EIN 46-0215360 • 501(c)12 • Gregory, SD
Profile
To provide electricity to members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.72x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 2.5% of source-year revenue.
Asset Growth
61st percentile
Faster asset growth than 61% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Up$31,639,298
Up $1,423,935 (+4.7%) from 2023
Liabilities
Up$22,702,360
Up $2,016,453 (+9.7%) from 2023
Net Assets
Down$8,936,938
Down $592,518 (-6.2%) from 2023
Revenue
Down$9,557,184
Down $458,516 (-4.6%) from 2023
Expenses
Up$10,037,380
Up $21,680 (+0.2%) from 2023
Net Income
Down-$480,196
Down $480,196 from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $31,639,298
- Liabilities
- $22,702,360
- Net assets
- $8,936,938
- Revenue
- $9,557,184
- Expenses
- $10,037,380
- Net income
- -$480,196
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Sep 16, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $9,578,171
Mission and Program Overview
Mission
NONE.
To provide electricity to members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $24,370,654 | $25,068,088 | ▲ $697,434 |
| Rtn Earn Endowment Incm Other Fnds | $9,529,456 | $8,936,938 | ▼ $592,518 |
| Investments Program Related | $2,632,089 | $2,739,895 | ▲ $107,806 |
| Savings and Temporary Cash Investments | $1,037,337 | $1,718,676 | ▲ $681,339 |
| Inventories for Sale or Use | $1,032,584 | $1,315,524 | ▲ $282,940 |
| Investments Other Securities | $321,120 | $342,103 | ▲ $20,983 |
| Prepaid Expenses and Deferred Charges | $75,422 | $115,633 | ▲ $40,211 |
| Accounts Receivable | $478,010 | $99,601 | ▼ $378,409 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $30,215,363 | $31,639,298 | ▲ $1,423,935 |
| Other Assets Total | $268,147 | $239,778 | ▼ $28,369 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $19,100,972 | $21,270,517 | ▲ $2,169,545 |
| Accounts Payable and Accrued Expenses | $1,176,210 | $1,165,050 | ▼ $11,160 |
| Other Liabilities | $408,725 | $266,793 | ▼ $141,932 |
| Total Liabilities | $20,685,907 | $22,702,360 | ▲ $2,016,453 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $9,529,456 | $8,936,938 | ▼ $592,518 |
| Total Liabilities and Net Assets / Fund Balance | $30,215,363 | $31,639,298 | ▲ $1,423,935 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $24,704,189 | $18,734,095 | $43,438,284 |
| Buildings | $311,064 | $729,432 | $1,040,496 |
| Land | $52,835 | - | $52,835 |
| Investment Program Related Org | $108,467 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Kevin Mikkelsen | General Manager | FT | $152,304 | $88,305 | $240,609 |
| Vic Warnke | Line Superintendent | FT | $110,878 | $64,059 | $174,937 |
| Ryan Orel | Crew Foreman | FT | $102,792 | $45,768 | $148,560 |
| David Shipman | Director | - | $3,756 | - | $3,756 |
| Richard Hartland | Director | - | $3,756 | - | $3,756 |
| William Ringstmeyer | Vice-president | - | $3,756 | - | $3,756 |
| Boyt Young | Director | - | $3,443 | - | $3,443 |
| Dennis Purvis | Treasurer | - | $3,443 | - | $3,443 |
| James Eastlund | Secretary | - | $3,443 | - | $3,443 |
| Michael Jacobsen | Director | - | $3,443 | - | $3,443 |
| Robert Shaffer | Director | - | $3,443 | - | $3,443 |
| Leroy Littau | President | - | $3,130 | - | $3,130 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $9,383,459
- Investment Income
- $151,096
- Other Revenue
- $22,629
- Change in Net Assets
- $-480,196
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $7,377,741 |
| Salaries, Compensation, and Employee Benefits | $2,656,479 |
| Grants and Similar Amounts Paid | $3,160 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,873,960 |
| Depreciation Depletion | - | - | - | $1,498,650 |
| Interest | - | - | - | $678,020 |
| Pension Plan Contributions | - | - | - | $374,044 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $253,466 |
| Other Expenses | - | - | - | $240,329 |
| Payroll Taxes | - | - | - | $155,009 |
| Grants to Domestic Orgs | - | - | - | $3,160 |
| All Other Expenses | - | - | - | $-769,248 |
| Total Functional Expenses | $0 | $0 | $0 | $10,037,380 |
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 |
|---|---|
| Customer Deposits | $140,718 |
| Deferred Credits | $126,075 |
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
- 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
“Members are made up of consumers who have electrical service in their name and have taken out a membership.”
Form 990, Part VI, Section A, Line 7A
“Each member has one vote in electing the board of directors.”
Form 990, Part VI, Section A, Line 7B
“Any sale, mortgage, or encumbrance of substantially all cooperative property must be approved by vote of two-thirds of members.”
Form 990, Part VI, Section A, Line 8B
“The cooperative does not have committees with broad authority to act on behalf of the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The board of directors review the form 990 at their regular monthly meeting and approve it prior to filing with the irs.”
Form 990, Part VI, Section B, Line 12C
“The board of directors and officers of the organization are covered under the conflict of interest policy. The board of directors determine if there is a conflict and what the result will be such as not allowed to participate in discussion or voting on the subject at hand, or expulsion from the board, depending on severity of conflict.”
Form 990, Part VI, Section B, Line 15A
“Rosebud electric manager's salary is set by the board of directors using comparability data which is reviewed annually.”
Form 990, Part VI, Section C, Line 19
“A copy of the cooperative's articles of incorporation and by-laws, and the statement of nondiscrimination are mailed to each new member. They are also available upon request and are published on our website. Rosebud electric publishes a summary report from the full audit report prior to the annual meeting. This report is contained in the monthly newsletter, "connections", mailed to each member of record. In addition, the full audit report is available upon request at the cooperative's office. The public inspection copy of form 990 is available by contacting the cooperative.”
Form 990, Part VII
“Kevin mikkelsen, general manager, acts as both the top management official and the top financial official for the organization.”
Filing and Contact Details
Filer
- Filer Name
- Rosebud Electric Cooperative Inc
- EIN
- 46-0215360
- Phone
- 6058359624
- Address
- PO BOX 439, GREGORY, SD 57533
Signing Officer
- Name
- Leroy Littau
- Title
- President
- Phone
- 6058359624
- Signed
- 2025-09-16
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Leroy Littau
- Formed
- 1945
- Legal Domicile
- Sd
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 24
- 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:
“Change in memberships 85. Retirement of capital credits -112,407.”
Form 990, Part XII, Lines 2B and 2C
“The cooperative is audited based on it's fiscal year ending october 31st and was most recently audited for the annual period ending october 31st, 2024.”
Raw XML AppendixShowing 400 of 457 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 | 99601 |
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| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE ELECTRICITY TO MEMBERS. |
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| IRS990/Desc | 0 | DURING 2024, THE COOPERATIVE SERVED 3,039 MEMBERS WITH 2,375 MILES OF LINES. IT ALSO ADDED 31.09 MILES AND REMOVED 27.24 MILES. |
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| IRS990/FormationYr | 0 | 1945 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 44531615 |
| IRS990/LegalDomicileStateCd | 0 | SD |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 17824 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 9174143 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE ELECTRICITY TO MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 19100972 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 21270517 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 9529456 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 8936938 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 24376 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 24376 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22629 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 22629 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 268147 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 239778 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -112322 |
| IRS990/OtherExpensesGrp/Desc | 0 | COST OF POWER |
| IRS990/OtherExpensesGrp/Desc | 1 | DISTRIBUTION - MAINTENA |
| IRS990/OtherExpensesGrp/Desc | 2 | DISTRIBUTION - OPERATIO |
| IRS990/OtherExpensesGrp/Desc | 3 | TRANSMISSION EXPENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3915585 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1182600 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 631805 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 240329 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 408725 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 266793 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1873960 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 391823 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 155009 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 374044 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 75422 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 115633 |
| IRS990/PrincipalOfficerNm | 0 | LEROY LITTAU |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF POWER |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CAPITAL CREDITS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8984170 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 272163 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 127126 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 8984170 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 272163 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 127126 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 594472 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1737 |
| IRS990/PYInvestmentIncomeAmt | 0 | 111675 |
| IRS990/PYOtherExpensesAmt | 0 | 6888617 |
| IRS990/PYOtherRevenueAmt | 0 | -9365 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9913390 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 0 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2530874 |
| IRS990/PYTotalExpensesAmt | 0 | 10015700 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10015700 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -480196 |
| 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 | 9529456 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 8936938 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1037337 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1718676 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 311064 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 729432 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1040496 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24704189 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 18734095 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 43438284 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 1901315 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 1 | 159557 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 2 | 570546 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 3 | 10 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 4 | 108467 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | BASIN ELECTRIC POWER COOPERATIVE |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 1 | FEDERATED RURAL ELECTRIC INSURANCE |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 2 | NATIONAL RURAL UTILITIES CFC |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 3 | NRECA MEMBERSHIP |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 4 | RURAL ELECTRIC SUPPLY COOPERATIVE |
| 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/LandGrp/BookValueAmt | 0 | 52835 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 52835 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 140718 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 126075 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED CREDITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25068088 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 2739895 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 266793 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 152304 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 110878 |
| 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 | 55782 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 29602 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 32523 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 34457 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | KEVIN MIKKELSEN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | VIC WARNKE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | GENERAL MANAGER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | LINE SUPERINTENDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 240609 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 174937 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | INCLUDED IN THE AMOUNT REPORTED IN COLUMN C FOR THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN ARE AS FOLLOWS: - KEVIN MIKKELSEN $49,782 - VIC WARNKE $25,075 ACTUAL EXPENSES ON THE BOOKS OF THE COOPERATIVE ARE AS FOLLOWS: - KEVIN MIKKELSEN $31,027 - VIC WARNKE $24,221 |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PART II, COLUMN C |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS ARE MADE UP OF CONSUMERS WHO HAVE ELECTRICAL SERVICE IN THEIR NAME AND HAVE TAKEN OUT A MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH MEMBER HAS ONE VOTE IN ELECTING THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANY SALE, MORTGAGE, OR ENCUMBRANCE OF SUBSTANTIALLY ALL COOPERATIVE PROPERTY MUST BE APPROVED BY VOTE OF TWO-THIRDS OF MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE COOPERATIVE DOES NOT HAVE COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS REVIEW THE FORM 990 AT THEIR REGULAR MONTHLY MEETING AND APPROVE IT PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS DETERMINE IF THERE IS A CONFLICT AND WHAT THE RESULT WILL BE SUCH AS NOT ALLOWED TO PARTICIPATE IN DISCUSSION OR VOTING ON THE SUBJECT AT HAND, OR EXPULSION FROM THE BOARD, DEPENDING ON SEVERITY OF CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ROSEBUD ELECTRIC MANAGER'S SALARY IS SET BY THE BOARD OF DIRECTORS USING COMPARABILITY DATA WHICH IS REVIEWED ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | A COPY OF THE COOPERATIVE'S ARTICLES OF INCORPORATION AND BY-LAWS, AND THE STATEMENT OF NONDISCRIMINATION ARE MAILED TO EACH NEW MEMBER. THEY ARE ALSO AVAILABLE UPON REQUEST AND ARE PUBLISHED ON OUR WEBSITE. ROSEBUD ELECTRIC PUBLISHES A SUMMARY REPORT FROM THE FULL AUDIT REPORT PRIOR TO THE ANNUAL MEETING. THIS REPORT IS CONTAINED IN THE MONTHLY NEWSLETTER, "CONNECTIONS", MAILED TO EACH MEMBER OF RECORD. IN ADDITION, THE FULL AUDIT REPORT IS AVAILABLE UPON REQUEST AT THE COOPERATIVE'S OFFICE. THE PUBLIC INSPECTION COPY OF FORM 990 IS AVAILABLE BY CONTACTING THE COOPERATIVE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | KEVIN MIKKELSEN, GENERAL MANAGER, ACTS AS BOTH THE TOP MANAGEMENT OFFICIAL AND THE TOP FINANCIAL OFFICIAL FOR THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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/ExplanationTxt | 10 | CHANGE IN MEMBERSHIPS 85. RETIREMENT OF CAPITAL CREDITS -112,407. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | THE COOPERATIVE IS AUDITED BASED ON IT'S FISCAL YEAR ENDING OCTOBER 31ST AND WAS MOST RECENTLY AUDITED FOR THE ANNUAL PERIOD ENDING OCTOBER 31ST, 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PART XII, LINES 2B AND 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 30215363 |
| IRS990/TotalAssetsEOYAmt | 0 | 31639298 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 30215363 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 31639298 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 24 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 10037380 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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