PAUL BUNYAN RURAL TELEPHONE COOPERATIVE: Form 990, tax year 2023
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- Organization
- PAUL BUNYAN RURAL TELEPHONE COOPERATIVE (EIN 41-0745441)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-08-13
- IRS object ID
- 202402269349301415
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-13T11:59:59-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411360831 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OLSEN THIELEN & CO LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2675 LONG LAKE ROAD | AddressLine1Txt |
| City | ST PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410745441 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL BUNYAN RURAL TELEPHONE COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAUL | BusinessNameControlTxt |
| Phone | 2184441234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 ANNE ST NW SUITE 100 | AddressLine1Txt |
| City | BEMIDJI | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 566015660 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY JOHNSON | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 2184441234 | PhoneNum |
| Signature | 2024-08-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | L JOSEPH MAYER CPA | PreparerPersonNm |
| PTIN | P00092661 | PTIN |
| Phone | 6514834521 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GARY JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 ANNE ST NW SUITE 100 | AddressLine1Txt |
| City | BEMIDJI | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 566015660 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $77,662,715 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.PAULBUNYAN.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE TELECOMMUNICATION SERVICES TO COOPERATIVE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 169 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $619,023 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $279,827 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $75,573,747 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $77,056,720 | CYProgramServiceRevenueAmt |
| PY Investment Income | $83,202 | PYInvestmentIncomeAmt |
| CY Investment Income | $372,882 | CYInvestmentIncomeAmt |
| PY Other Revenue | $205,490 | PYOtherRevenueAmt |
| CY Other Revenue | $169,925 | CYOtherRevenueAmt |
| PY Total Revenue | $75,862,439 | PYTotalRevenueAmt |
| CY Total Revenue | $77,599,527 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $16,585,481 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $14,115,205 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,227,454 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,805,723 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $53,948,728 | PYOtherExpensesAmt |
| CY Other Expenses | $57,768,696 | CYOtherExpensesAmt |
| PY Total Expenses | $75,761,663 | PYTotalExpensesAmt |
| CY Total Expenses | $76,689,624 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $100,776 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $909,903 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $175,241,374 | TotalAssetsBOYAmt |
| Total Assets EOY | $189,335,170 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $43,176,695 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,733,120 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $132,064,679 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $145,602,050 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE TELECOMMUNICATION SERVICES TO COOPERATIVE MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVISION OF TELEPHONE, INTERNET, AND CABLE TELEVISION SERVICES TO COOPERATIVE MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 446 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 169 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $54,622,410 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,908,505 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2184441234 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 ANNE ST NW SUITE 100 | AddressLine1Txt |
| City | BEMIDJI | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 566015660 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| RANDY FRISK | |||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $43,749 | $0 | $0 | |
| JAMES SUTTON | |||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $42,838 | $0 | $0 | |
| TIM HINS | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $41,489 | $0 | $0 | |
| BRUCE CAMPBELL | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $40,930 | $0 | $0 | |
| TRACY MISTIC-SCHAAR | |||||||
| DIRECTOR | 2.00 | Yes (X) | $39,725 | $0 | $0 | ||
| GLENDA MARTIN | |||||||
| DIRECTOR | 2.00 | Yes (X) | $27,932 | $0 | $0 | ||
| BRIAN NICKLASON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $32,309 | $0 | $0 | ||
| KATHLEEN PETERSON | |||||||
| PAST DIRECTOR | 2.00 | Yes (X) | $5,212 | $0 | $0 | ||
| GARY JOHNSON | |||||||
| CEO & GM | 40.00 | Yes (X) | $530,374 | $0 | $12,152 | ||
| DAVE SCHULTZ | |||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $305,919 | $0 | $9,219 | ||
| STEVE HOWARD | |||||||
| INFO, TECH & DEVELOPMENT M | 40.00 | $198,102 | $0 | $6,757 | Yes (X) | ||
| ROBERT ST CLAIR | |||||||
| NETWORK OPERATIONS MANAGER | 40.00 | $202,709 | $0 | $6,907 | Yes (X) | ||
| LEO ANDERSON JR | |||||||
| TECHNOLOGY EXPERIENCE MANA | 40.00 | $187,175 | $0 | $5,664 | Yes (X) | ||
| CHRISTIE TURN | |||||||
| CUSTOMER SERVICE MANAGER | 40.00 | $173,468 | $0 | $5,383 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,871,931 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $46,082 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| NORTH CENTRAL SERVICE INC | |||||
| 5487 HART LN NW | BEMIDJI | MN | 56601 | FIBER CONSTRUCTION | $10,132,555 |
| COOPERATIVE DEVELOPMENT LLC | |||||
| 1831 ANNE ST NW 100 | BEMIDJI | MN | 56601 | FIBER CONSTRUCTION | $4,085,938 |
| NATIONAL INFORMATION SOLUTIONS COOPERATI | |||||
| 3131 TECHNOLOGY DRIVE NW | MANDAN | ND | 58554 | BILLING | $1,097,380 |
| COOPERATIVE NETWORK SERVICES LLC | |||||
| PO BOX J | MENAHGA | MN | 56464 | ENGINEERING | $800,216 |
| TJ UNDERGROUND INC | |||||
| 18394 520TH ST | CLEARBROOK | MN | 56634 | FIBER CONSTRUCTION | $555,852 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TELEPHONE SERVICES | 517000 | $76,071,881 | $75,888,508 | $183,373 |
| PARTNERSHIP INCOME | 517000 | $551,944 | $551,944 | |
| TELEVISION ADS | 541800 | $391,173 | $391,173 | |
| ADVERTISING | 541800 | $41,147 | $41,147 | |
| PAYPHONE | 812900 | $575 | $575 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $77,056,720 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $159,938 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $2,616 | UnrelatedBusinessRevenueAmt |
| Exclusion | $157,322 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $232,974 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $63,188 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $169,786 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $169,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $169,786 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $212,944 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $212,944 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $212,944 | TotalRevenueColumnAmt |
| Exclusion | $212,944 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $139 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $139 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $139 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $77,599,527 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $76,610,238 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $619,023 | UnrelatedBusinessRevenueAmt |
| Exclusion | $370,266 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,115,205 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,918,014 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,887,709 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,854 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,341,846 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $920,800 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,168,617 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TAXES | $83,388 |
| VIDEO | $17,020,608 |
| INTERNET | $9,039,403 |
| PLANT EXPENSE | $7,887,625 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,288,555 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,689,624 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $888,039 | BOYAmt |
| EOY | $469,918 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,788,068 | BOYAmt |
| EOY | $979,631 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,278 | BOYAmt |
| EOY | $601,085 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $330,447 | BOYAmt |
| EOY | $327,855 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $309,927 | BOYAmt |
| EOY | $627,265 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $320,143,254 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $163,519,038 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,159,313 | BOYAmt |
| EOY | $156,624,216 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,590,282 | BOYAmt |
| EOY | $2,548,924 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,671,674 | BOYAmt |
| EOY | $9,043,096 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,241,346 | BOYAmt |
| EOY | $18,113,180 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,241,374 | BOYAmt |
| EOY | $189,335,170 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,925,787 | BOYAmt |
| EOY | $8,317,634 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,392,265 | BOYAmt |
| EOY | $26,442,037 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,000,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,858,643 | BOYAmt |
| EOY | $4,973,449 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,176,695 | BOYAmt |
| EOY | $43,733,120 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,485,441 | BOYAmt |
| EOY | $135,887,804 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,579,238 | BOYAmt |
| EOY | $9,714,246 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,064,679 | BOYAmt |
| EOY | $145,602,050 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,241,374 | BOYAmt |
| EOY | $189,335,170 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $909,903 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $12,627,467 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $961,521 | OtherCostOrOtherBasisAmt |
| Book Value | $961,521 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,129,972 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,163,742 | DepreciationAmt |
| Book Value | $15,966,230 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $296,051,761 | OtherCostOrOtherBasisAmt |
| Depreciation | $156,355,296 | DepreciationAmt |
| Book Value | $139,696,465 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $156,624,216 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| OTHER ACCOUNTS RECEIVABLE | $2,025,368 |
| MATERIALS AND SUPPLIES | $13,531,329 |
| TELEPHONE PLANT UNDER CONST. | $1,682,378 |
| PREFUNDED PENSION DEPOSIT | $844,300 |
| INCOME TAX RECEIVABLE | $29,805 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $18,113,180 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | POST RETIREMENT BENEFIT | Desc |
| Amt | $4,973,449 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,973,449 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $77,599,527 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $77,599,527 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $77,599,527 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $62,574,418 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $62,574,418 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $14,115,205 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $14,115,205 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $76,689,623 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | FIN 48 DISCLOSURE FROM AUDITED FINANCIALS 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. THIS INCLUDES POSITIONS THAT THE ENTITY IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. 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. THE COMPANY'S FEDERAL AND STATE INCOME TAX RETURNS ARE OPEN TO EXAMINATION FOR TAX YEARS 2020 THROUGH 2022. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALLOCATION OF 2023 MARGINS REPORTED ON PAGE 10, PART IX, LINE 4: $14,115,205 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GARY JOHNSON | ||||||||||||||
| CEO & GM | $530,374 | $0 | $0 | $0 | $0 | $0 | $9,900 | $0 | $2,252 | $0 | $542,526 | $0 | $0 | $0 |
| DAVE SCHULTZ | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $305,919 | $0 | $0 | $0 | $0 | $0 | $9,219 | $0 | $0 | $0 | $315,138 | $0 | $0 | $0 |
| ROBERT ST CLAIR | ||||||||||||||
| NETWORK OPERATIONS MANAGER | $202,709 | $0 | $0 | $0 | $0 | $0 | $6,162 | $0 | $745 | $0 | $209,616 | $0 | $0 | $0 |
| STEVE HOWARD | ||||||||||||||
| INFO, TECH & DEVELOPMENT M | $198,102 | $0 | $0 | $0 | $0 | $0 | $6,046 | $0 | $711 | $0 | $204,859 | $0 | $0 | $0 |
| LEO ANDERSON JR | ||||||||||||||
| TECHNOLOGY EXPERIENCE MANA | $187,175 | $0 | $0 | $0 | $0 | $0 | $5,664 | $0 | $0 | $0 | $192,839 | $0 | $0 | $0 |
| CHRISTIE TURN | ||||||||||||||
| CUSTOMER SERVICE MANAGER | $173,468 | $0 | $0 | $0 | $0 | $0 | $5,383 | $0 | $0 | $0 | $178,851 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE SHALL BE WITHOUT CAPITAL STOCK AND MAY ADMIT APPLICANTS TO MEMBERSHIP IN THE COOPERATIVE ON SUCH UNIFORM CONDITIONS AS PRESCRIBED BY THE BOARD OF DIRECTORS OF THE COOPERATIVE. MEMBERS SHALL HAVE ONLY ONE VOTE IN THE AFFAIRS OF THE COOPERATIVE, AND MEMBERSHIP SHALL NOT BE TRANSFERABLE EXCEPT WITH THE APPROVAL AND CONSENT OF THE BOARD OF DIRECTORS. |
| 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 SIGNIFICANT CHANGES TO THE COOPERATIVE'S OPERATIONS. EACH MEMBER RECEIVES A SHARE OF THE CAPITAL CREDITS THE COOPERATIVE DISTRIBUTES ANNUALLY. |
| FORM 990, PART VI, SECTION A, LINE 7B | IF THE BYLAWS ARE CHANGED BY THE BOARD OF DIRECTORS, MEMBER APPROVAL IS REQUIRED. |
| FORM 990, PART VI, SECTION A, LINE 8B | COMMITTEE MEETINGS ARE NOT CONDUCTED AS FORMAL MEETINGS. THEY ARE ONLY INFORMATIONAL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S CFO REVIEWS THE RETURN FOLLOWING THE COMPLETION OF THE RETURN BY ITS EXPERT CONSULTANTS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD REVIEWS ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION IS BASED ON INDUSTRY COMPARISON ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ARTICLES OF INCORPORATION AND ORGANIZATION'S BYLAWS ARE AVAILABLE ON OUR WEBSITE WWW.PAULBUNYAN.NET. COPIES OF THE AUDITED FINANCIAL STATEMENTS MAY BE INSPECTED AT OUR OFFICE ON REQUEST. |
| FORM 990, PART IX, LINE 24E | NETWORK OPERATIONS 3,789,143. OTHER SERVICES 2,178,211. CORPORATE OPERATIONS 1,630,470. CUSTOMER OPERATIONS 1,377,565. PROPERTY TAXES 298,524. CHARITABLE CONTRIBUTIONS 97,473. BAD DEBTS EXPENSE -82,831. |
| FORM 990, PART XI, LINE 9: | EXCISE TAX REFUNDS 47,432. RETIREMENT OF PATRONAGE CAPITAL -3,760,274. CHANGE IN POSTRETIREMENT BENEFIT 2,225,104. ALLOCATION OF 2023 MARGINS REPORTED ON PAGE 10, PART IX, LINE 4: 14,115,205. |
| FORM 990, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN COMMUNICATIONS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1831 ANNE ST NW SUITE 100 | AddressLine1Txt |
| City | BEMIDJI | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 566015612 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411441285 | EIN |
| Primary Activities | TELECOMMUNICATIONS | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Total Income | $91,626 | TotalIncomeAmt |
| End Of Year Assets | $433,107 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL BUNYAN RURAL TELEPHONE COOPERATIVE | BusinessNameLine1Txt |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PINNACLE PUBLISHING LLC | |||||||||||||
| 4030 TECHNOLOGY DRIVE NW | BEMIDJI | MN | 56601 | 411988427 | PUBLISHING | MN | PAUL BUNYAN RURAL TELEPHONE COOPERATIVE | INVESTMENT | $141,647 | $4,815,044 | 0 | 0 | 0.67160 |
| COOPERATIVE DEVELOPMENT LLC | |||||||||||||
| 1831 ANNE STREET NW SUITE 100 | BEMIDJI | MN | 56601 | 411850466 | CONTRACTING | MN | PAUL BUNYAN RURAL TELEPHONE COOPERATIVE | INVESTMENT | $353,200 | $4,190,455 | 0 | 0 | 0.50000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |