BAYFIELD ELECTRIC COOPERATIVE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BAYFIELD ELECTRIC COOPERATIVE (EIN 39-0154234)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-05-10
IRS object ID: 202311309349303136
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-10T13:26:17-07:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	390154234	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BAYFIELD ELECTRIC COOPERATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BAYF	BusinessNameControlTxt
Phone	7153724287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 68	AddressLine1Txt
City	IRON RIVER	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54847	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Sara Anderson	PersonNm
Person Title	Chief Financial Officer	PersonTitleTxt
Phone	7153724287	PhoneNum
Signature	2023-05-10	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	1	TrustedCustomerCd
OOB Security Verification	11	OOBSecurityVerificationCd
Last Submission Rqr OOB	0	LastSubmissionRqrOOBCd
Authentication Assurance Level	AAL2	AuthenticationAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Christopher Kopel	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 68	AddressLine1Txt
City	Iron River	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54847	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$15,614,627	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.bayfieldelectric.com	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1940	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	Electric Energy Distribution	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	22	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$507,909	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$13,597,203	PYProgramServiceRevenueAmt
CY Program Service Revenue	$15,225,740	CYProgramServiceRevenueAmt
PY Investment Income	$19,535	PYInvestmentIncomeAmt
CY Investment Income	$17,720	CYInvestmentIncomeAmt
PY Other Revenue	$416,860	PYOtherRevenueAmt
CY Other Revenue	$371,167	CYOtherRevenueAmt
PY Total Revenue	$14,541,507	PYTotalRevenueAmt
CY Total Revenue	$15,614,627	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$336,033	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$456,051	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,234,845	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,890,311	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$11,834,035	PYOtherExpensesAmt
CY Other Expenses	$12,271,132	CYOtherExpensesAmt
PY Total Expenses	$14,404,913	PYTotalExpensesAmt
CY Total Expenses	$15,617,494	CYTotalExpensesAmt
PY Revenues Less Expenses	$136,594	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,867	CYRevenuesLessExpensesAmt
Total Assets BOY	$40,468,234	TotalAssetsBOYAmt
Total Assets EOY	$40,635,209	TotalAssetsEOYAmt
Total Liabilities BOY	$26,557,535	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$26,793,624	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$13,910,699	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$13,841,585	NetAssetsOrFundBalancesEOYAmt
Mission	Committed to provide safe, reliable and affordable electricity to rural areas through superior customer service, along with values of integrity-innovation-accountability-commitment to community.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$15,617,494	ExpenseAmt
Desc	To provide electrical energy to its members	Desc
Total Other Prog Srvc Expense	$0	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$0	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$0	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$15,617,494	TotalProgramServiceExpensesAmt
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	0	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	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	17	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	22	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Members And Shr Gross Income	$14,961,847	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$263,893	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	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Sara Anderson	PersonNm
Phone	7153724287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	68460 District Street	AddressLine1Txt
City	Iron River	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54847	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Christopher Kopel
CEO	40	0	Yes (X)	Yes (X)	Yes (X)	$195,872	$0	$77,140
Sara Anderson
CFO	40	0	Yes (X)		Yes (X)	$116,867	$0	$57,820
Robert Lahti
Operations Manager	40	0			Yes (X)	$114,500	$0	$55,892
Dustin McKay
Lineman	48.95	0			Yes (X)	$119,337	$0	$39,817
Keith Klobucher
Lineman	46.63	0			Yes (X)	$116,136	$0	$39,828
Matthew Tarasewicz
Lineman	49.04	0			Yes (X)	$127,145	$0	$28,523
Jacob Hipsher
Member Service Director	40	0			Yes (X)	$102,338	$0	$52,487
Adam Waddle
Lineman	47.08	0			Yes (X)	$113,623	$0	$39,806
Kenneth Koosman
Lineman	46.86	0			Yes (X)	$112,465	$0	$39,829
Keith Kavajecz
Lineman	45.86	0			Yes (X)	$111,013	$0	$39,796
Elliot Powers
Lineman	45.03	0			Yes (X)	$108,966	$0	$39,783
Troy Seeger
Line Foreman	45.88	0			Yes (X)	$120,158	$0	$18,426
Blake Reijo
Lineman	44.98	0			Yes (X)	$114,887	$0	$17,471
Barry Radloff
Director	4.19					$8,050	$20,393	$0	Yes (X)
Mark Santikko
President	6.46	0	Yes (X)			$11,450	$0	$0	Yes (X)
Michael Neslon
Director	6.54	0				$11,300	$0	$0	Yes (X)
Roy Settgas
Director	4.37	0				$10,550	$0	$0	Yes (X)
Russell Bailey
Vice President	5.7		Yes (X)			$9,300	$0	$0	Yes (X)
James Kinzie
Director	5.9	0				$9,050	$0	$0	Yes (X)
Curtis Berweger
Secretary/Treasurer	4.22	0	Yes (X)			$8,800	$0	$0	Yes (X)
Carl Schutte
Director	4.85	0				$8,550	$0	$0	Yes (X)
Robert Kretzschmar
Director	3.4	0				$7,300	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,657,657	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$20,393	TotReportableCompRltdOrgAmt
Total Other Compensation	$546,618	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	13	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Zielie's Tree Service
28190 State Hwy 137	Ashland	WI	54806	Right-away clearing	$724,787
A-1 Power LLC
PO Box 90	Bloomer	WI	54724	URD plowing	$102,616

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Operating Revenue	Desc
Business	221122	BusinessCd
Total Revenue Column	$15,225,740	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,225,740	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$15,225,740	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,720	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,720	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$0	OtherAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Non-operating Revenue	221122	$18,160	$18,160	$0	$0
Capital Credit Patronage	221122	$353,007	$353,007	$0	$0

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$371,167	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$15,614,627	TotalRevenueColumnAmt
Related Or Exempt Func Income	$15,614,627	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$456,051	TotalAmt
Program Services	$456,051	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$532,049	TotalAmt
Program Services	$532,049	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$1,672,226	TotalAmt
Program Services	$1,672,226	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$386,670	TotalAmt
Program Services	$386,670	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$70,054	TotalAmt
Program Services	$70,054	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$86,154	TotalAmt
Program Services	$86,154	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$143,158	TotalAmt
Program Services	$143,158	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$15,916	TotalAmt
Program Services	$15,916	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$31,187	TotalAmt
Program Services	$31,187	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$41,040	TotalAmt
Program Services	$41,040	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$133,807	TotalAmt
Program Services	$133,807	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$123,042	TotalAmt
Program Services	$123,042	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$45,923	TotalAmt
Program Services	$45,923	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,326	TotalAmt
Program Services	$4,326	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$732,795	TotalAmt
Program Services	$732,795	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,662,134	TotalAmt
Program Services	$2,662,134	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Gross Revenue Taxes	$275,080	$275,080	$0	$0
Cost of Power	$6,750,021	$6,750,021	$0	$0
Dues to Member Organization	$52,597	$52,597	$0	$0
Uncollectible Accounts	$1,984	$1,984	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,401,280	TotalAmt
Program Services	$1,401,280	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$15,617,494	TotalAmt
Program Services	$15,617,494	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,996,881	BOYAmt
EOY	$2,544,737	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,442	BOYAmt
EOY	$443	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,517,249	BOYAmt
EOY	$1,725,432	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$413,023	BOYAmt
EOY	$693,977	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$247,213	BOYAmt
EOY	$155,909	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$61,697,789	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$32,736,349	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$29,892,766	BOYAmt
EOY	$28,961,440	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,399,660	BOYAmt
EOY	$6,553,271	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$40,468,234	BOYAmt
EOY	$40,635,209	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$728,066	BOYAmt
EOY	$1,007,722	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$23,775,495	BOYAmt
EOY	$23,779,232	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,053,974	BOYAmt
EOY	$2,006,670	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$26,557,535	BOYAmt
EOY	$26,793,624	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	$41,850	BOYAmt
EOY	$42,265	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$13,868,849	BOYAmt
EOY	$13,799,320	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$13,910,699	BOYAmt
EOY	$13,841,585	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$40,468,234	BOYAmt
EOY	$40,635,209	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$2,867	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$0	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$66,247	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$130,282	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Book Value	$130,282	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$5,511,726	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$809,238	DepreciationAmt
Book Value	$4,702,488	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$53,306,532	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$30,374,836	DepreciationAmt
Book Value	$22,931,696	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,749,249	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$1,552,275	DepreciationAmt
Book Value	$1,196,974	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$28,961,440	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt
Non-Utility Property	$133,753
Investment in Associated Organizations Patronage Capital	$5,627,497
Investment in Associated Organizations - Other Non-general Funds	$522,677
Investment in Economic Development Loans	$12,203
Other Investments	$257,141

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$6,553,271	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Consumer Deposits	$63,980
Other Current and Accrued Liabilities	$513,654
Accumulated Employee Benefits	$275,041
Other Deferred Credits	$1,038,396
Other Deferred Member Credits	$115,599

Field	Value	IRS element (for citing)
Total Liability	$2,006,670	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$15,225,740	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$0	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$15,225,740	RevenueSubtotalAmt
Investment Expenses Not Incld	$0	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$388,887	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$388,887	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$15,614,627	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$15,617,494	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$0	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$15,617,494	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$0	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$15,617,494	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part X, Line 2	The cooperative has evaluated its income tax position and determined that they have no uncertain tax positions that need to be recorded or reported in the financial statements as of December 31, 2021 and 2022.
Schedule D, Part XI, Line 2d	Non-operating deduction from revenues
Schedule D, Part XI, Line 4b	Capital Credits $353,007 plus Non-operating Margins of Interest Income $17,720 plus other Non-operating Income of $18,160 for a total of $388,887.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Christopher Kopel	PersonNm
Title	CEO	TitleTxt
Base Compensation Filing Org	$195,872	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$57,820	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$253,692	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	Barry Radloff	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	Director	RelationshipDescriptionTxt
Transaction	$20,393	TransactionAmt
Transaction	Purchase Power	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part I, Line 1	FormAndLineReferenceDesc
Explanation	Barry Radloff, a Director for Dairyland Power Cooperative, is a Board Member with Bayfield Electric Cooperative.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6	The organization is a cooperative and has memberships. The cooperative association is organized without capital stock and is only one class of members with respect to voting districts.
Form 990, Part VI, Section A, Line 7a	The members from with each district of the cooperative shall elect a director to serve a three-year term commencing at the date of the annual meeting of the members. Each year three of the nine districts are up for re-election.
Form 990, Part VI, Section A, Line 7b	Each active membership shall be entitled to one vote for the voting needs at teh member's annual meeting held with the guidelines of the bylaws each year.
Form 990, Part VI, Section B, Line 11b	The process used by the organization to review the Form 990 occurs annually, at a board meeting when the entire board will review and discuss the return.
Form 990, Part VI, Section B, Line 12c	The written conflict of interest policy is reviewed annually at a board meeting. If any board members have a conflict throughout the year, it is their duty to abstain from voting on a matter and notify the board it is due to a conflict.
Form 990, Part VI, Section B, Line 15	The process used to determine compensation of the top official and officers is to review the compensation and goals met by personnel and discuss in an executive session of the board. At this time the current board only reviews the CEO compensation. The CEO determines the wages of all other non-union staff.
Form 990, Part VI, Section C, Line 19	The organization makes its governing documents, conflict of interest policy and financial statements available upon request.
Form 990, Part XI, Line 9	Includes a change in Non-operating Margins of -$46,105 and a Comprehensive Income of -$20,592 and the addition of the change in additional new membership of $415 and 35.00 for other equities for a total of -$66,247 in other changes of net income.