NORTHERN PLAINS ELECTRIC COOPERATIVE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: NORTHERN PLAINS ELECTRIC COOPERATIVE (EIN 45-0447121)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-09-06
IRS object ID: 202332499349300728
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-09-06T10:35:07-05:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450310328	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BRADY MARTZ & ASSOCIATES PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 14296	AddressLine1Txt
City	GRAND FORKS	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	582084296	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	450447121	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTHERN PLAINS ELECTRIC COOPERATIVE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	7016523156	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 180	AddressLine1Txt
City	CARRINGTON	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	584210180	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SETH SYVERSON	PersonNm
Person Title	GENERAL MANAGER	PersonTitleTxt
Phone	7016523156	PhoneNum
Signature	2023-08-31	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SETH	PersonFirstNm
Person Last	SYVERSON	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATT LAUGHLIN	PreparerPersonNm
PTIN	P00014168	PTIN
Phone	7017754685	PhoneNum
Preparation	2023-08-31	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

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	SETH SYVERSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	602 4TH AVE PO BOX 608	AddressLine1Txt
City	CANDO	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58324	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$45,609,069	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NPLAINS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	ND	LegalDomicileStateCd
Activity Or Mission	SALE OF ELECTRICITY TO MEMBERS	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	46	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$10,838	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,129,200	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$38,811,980	PYProgramServiceRevenueAmt
CY Program Service Revenue	$41,977,179	CYProgramServiceRevenueAmt
PY Investment Income	$446,094	PYInvestmentIncomeAmt
CY Investment Income	$264,675	CYInvestmentIncomeAmt
PY Other Revenue	$1,497,699	PYOtherRevenueAmt
CY Other Revenue	$3,269,801	CYOtherRevenueAmt
PY Total Revenue	$41,884,973	PYTotalRevenueAmt
CY Total Revenue	$45,511,655	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$3,158,677	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$3,936,735	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,853,406	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$7,021,090	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$30,791,378	PYOtherExpensesAmt
CY Other Expenses	$34,045,102	CYOtherExpensesAmt
PY Total Expenses	$40,803,461	PYTotalExpensesAmt
CY Total Expenses	$45,002,927	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,081,512	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$508,728	CYRevenuesLessExpensesAmt
Total Assets BOY	$137,367,234	TotalAssetsBOYAmt
Total Assets EOY	$140,788,745	TotalAssetsEOYAmt
Total Liabilities BOY	$81,303,619	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$81,250,344	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$56,063,615	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$59,538,401	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	NORTHERN PLAINS WILL DELIVER DEPENDABLE ELECTRIC POWER AND ENERGY AT FAIR AND REASONABLE PRICES. WE WILL DELIVER AN EXTENDED RANGE OF CONVENIENT CUSTOMER SUPPORT SERVICES, COMPLEMENTARY TO OUR CORE ELECTRIC AND ENERGY BUSINESS. AND WE WILL PROVIDE TECHNICAL ASSISTANCE, FINANCIAL TOOLS AND HUMAN RESOURCES THAT FOSTER COMMUNITY DEVELOPMENT.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE ELECTRICAL SERVICE FOR APPROXIMATELY 8,185 MEMBERS. IN 2022 THERE WERE 6,685 MILES OF TOTAL LINE.	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	Yes (1)	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	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	0	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	0	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	242	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	46	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
Members And Shr Gross Income	$41,917,497	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$3,894,912	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	0	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	0	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (1)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SETH SYVERSON	PersonNm
Phone	7019683314	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	609 4TH AVE PO BOX 608	AddressLine1Txt
City	CANDO	CityNm
State Abbreviation	ND	StateAbbreviationCd
ZIP	58324	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
TRACY BOE
PRESIDENT	7.00	Yes (X)	$14,761	$0	$0
CURTIS WIESZ
VICE PRESIDENT	6.00	Yes (X)	$15,811	$0	$0
RANDY SIMON
SECRETARY/TREASURER	6.00	Yes (X)	$16,261	$0	$0
DAVID TEIGEN
ASST SECRETARY/TREASURER	6.00	Yes (X)	$13,386	$0	$0
MARK BREHM
DIRECTOR	6.00	Yes (X)	$12,336	$0	$0
CURTIS HANSON
DIRECTOR	6.00	Yes (X)	$14,430	$0	$0
BRUCE OLSEN
DIRECTOR	6.00	Yes (X)	$12,486	$0	$0
JUDY GEIER
DIRECTOR	6.00	Yes (X)	$16,736	$0	$0
LORI CARLSON
DIRECTOR	6.00	Yes (X)	$15,411	$0	$0
CHERYL BELLE
BUSINESS MANAGER	40.00		$154,858	$0	$109,724	Yes (X)
SETH SYVERSON
MANAGER	40.00		$221,545	$0	$115,105	Yes (X)
SCOTT BUCHHOLTZ
MANAGER OF INFORMATION TEC	40.00		$142,510	$0	$36,239		Yes (X)
ASHTEN DEWALD
MANAGER OF ENGINEERING/OPE	40.00		$119,849	$0	$60,697		Yes (X)
JOSHUA CABLER
OPERATION MANAGER	40.00		$108,959	$0	$77,160		Yes (X)
SHANNON PETERSEN
FOREMAN	40.00		$136,132	$0	$56,923		Yes (X)
STAN PIERSEN
FOREMAN	40.00		$128,689	$0	$60,226		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,144,160	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$516,074	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	26	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
INTEGRITY CONTRACTING INC
17827 COUNTY ROAD 2	SHEVLIN	MN	56676	LINE MAINTENANCE & CONSTRUCTION	$480,401
LEGACY POWER LINE INC
PO BOX 469	WADENA	MN	56482	LINE MAINTENANCE & CONSTRUCTION	$300,825
SUMMIT UTILITY SERVICES LLC
PO BOX 10	ARLEE	MT	59821	LINE LOCATING SERVICES	$131,799

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	SALE OF ELECTRICITY	Desc
Business	221000	BusinessCd
Total Revenue Column	$41,977,179	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,977,179	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$41,977,179	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$238,243	TotalRevenueColumnAmt
Exclusion	$238,243	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$31,421	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$4,989	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$26,432	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,432	TotalRevenueColumnAmt
Exclusion	$26,432	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$103,263	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$92,425	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,838	TotalRevenueColumnAmt
Unrelated Business Revenue	$10,838	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAPITAL CREDITS	900099	$3,033,675	$3,033,675
SERVICE AGREEMENT	221000	$225,000	$225,000
MISCELLANEOUS INCOME	900099	$288	$288

Field	Value	IRS element (for citing)
Other Revenue Total	$3,258,963	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,511,655	TotalRevenueColumnAmt
Related Or Exempt Func Income	$45,236,142	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$10,838	UnrelatedBusinessRevenueAmt
Exclusion	$264,675	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	$3,936,735	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$716,321	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,036,803	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,082,216	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$849,056	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$336,694	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,093,848	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,599,336	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF PURCHASED POWER	$26,879,661
DISTRIBUTION EXPENSE	$4,466,420
ADIMINISTRATIVE AND GEN	$1,996,952
CONSUMER EXPENSE	$638,385

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$6,629,500	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$45,002,927	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,548,751	BOYAmt
EOY	$1,685,507	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$11,827,170	BOYAmt
EOY	$11,575,834	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,959,391	BOYAmt
EOY	$4,522,573	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,429,840	BOYAmt
EOY	$3,053,308	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$571,614	BOYAmt
EOY	$338,070	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$153,840,993	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$66,381,412	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$86,160,517	BOYAmt
EOY	$87,459,581	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$29,392	BOYAmt
EOY	$13,396	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$29,840,559	BOYAmt
EOY	$32,123,541	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$16,935	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$137,367,234	BOYAmt
EOY	$140,788,745	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,617,339	BOYAmt
EOY	$3,759,271	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$6,500,000	BOYAmt
EOY	$6,500,000	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$3,073	BOYAmt
EOY	$3,056	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$70,469,624	BOYAmt
EOY	$69,955,197	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$713,583	BOYAmt
EOY	$1,032,820	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$81,303,619	BOYAmt
EOY	$81,250,344	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	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$56,063,615	BOYAmt
EOY	$59,538,401	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$56,063,615	BOYAmt
EOY	$59,538,401	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$137,367,234	BOYAmt
EOY	$140,788,745	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$508,728	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,966,058	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$499,027	OtherCostOrOtherBasisAmt
Book Value	$499,027	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,691,689	OtherCostOrOtherBasisAmt
Depreciation	$2,549,104	DepreciationAmt
Book Value	$1,142,585	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$146,974,107	OtherCostOrOtherBasisAmt
Depreciation	$63,832,308	DepreciationAmt
Book Value	$83,141,799	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,676,170	OtherCostOrOtherBasisAmt
Book Value	$2,676,170	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$87,459,581	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
PATRONAGE CAPITAL	$29,803,735	C
NRUCFC CERTIFICATES	$556,743	C
MEMBERSHIPS	$3,350	C
ECONOMIC DEVELOPMENT AND ENERGY RESOURCE CONSERVATION LOANS	$1,758,590	C
STOCK	$1,123	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$32,123,541	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CONSUMER DEPOSITS	$229,185
CUSTOMER ENERGY PREPAYMENTS	$803,635

Field	Value	IRS element (for citing)
Total Liability	$1,032,820	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$45,511,655	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$45,511,655	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$45,511,655	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$41,066,192	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$41,066,192	ExpensesSubtotalAmt
Other Expenses Not Included	$3,936,735	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$3,936,735	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$45,002,927	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	THE MEMBERS OF THE COOPERATIVE CAN ELECT TO ROUND UP THEIR MONTHLY ELECTRIC BILL TO THE NEXT DOLLAR. THESE FUNDS COLLECTED FROM THE MEMBERSHIP ARE HELD IN A COOPERATIVE ACCOUNT UNTIL THEY ARE RELEASED TO THE NORTHERN PLAINS ELECTRIC COOOPERATIVE TRUST. THESE FUNDS ARE TRANSFERRED DIRECTLY TO THE TRUST ON A MONTHLY BASIS. FUNDS THAT EXIST AT THE END OF THE YEAR ARE A RESULT OF A TIMING DIFFERENCE IN THE RECEIPT OF THE FUNDS AND THE RELEASE OF THEM TO THE TRUST. FOR THE YEAR ENDED DECEMBER 31, 2022, THE ACCOUNT HELD $3,056.
PART X, LINE 2:	THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE COOPERATIVE'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE COOPERATIVE HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COOPERATIVE ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ALLOCATED CAPITAL CREDITS 3,936,735.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
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 (7 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
SETH SYVERSON
MANAGER	$220,631	$0	$0	$0	$914	$0	$85,192	$0	$29,913	$0	$336,650	$0	$0	$0
CHERYL BELLE
BUSINESS MANAGER	$152,622	$0	$0	$0	$2,236	$0	$78,090	$0	$31,634	$0	$264,582	$0	$0	$0
SHANNON PETERSEN
FOREMAN	$135,849	$0	$0	$0	$283	$0	$22,999	$0	$33,924	$0	$193,055	$0	$0	$0
STAN PIERSEN
FOREMAN	$124,650	$0	$0	$0	$4,039	$0	$47,825	$0	$12,401	$0	$188,915	$0	$0	$0
JOSHUA CABLER
OPERATION MANAGER	$108,644	$0	$0	$0	$315	$0	$45,235	$0	$31,925	$0	$186,119	$0	$0	$0
ASHTEN DEWALD
MANAGER OF ENGINEERING/OPE	$119,511	$0	$0	$0	$338	$0	$26,739	$0	$33,958	$0	$180,546	$0	$0	$0
SCOTT BUCHHOLTZ
MANAGER OF INFORMATION TEC	$139,453	$0	$0	$0	$3,057	$0	$6,052	$0	$30,187	$0	$178,749	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, SCHEDULE J, PART II:	FormAndLineReferenceDesc
Explanation	INCLUDED IN SCHEDULE J, PART II, COLUMN "C", DEFERRED COMPENSATION, IS THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. FOR THE FOLLOWING INDIVIDUAL, THE ESTIMATED INCREASE IS: CHERYL BELLE: $71,424 SETH SYVERSON: $75,743 ASHTEN DEWALD: $21,363 SCOTT BUCHHOLTZ: $0 JOSHUA CABLER: $40,409 STAN PIERSON: $43,350 SHANNON PETERSEN: $18,523 THIS AMOUNT IS AN ESTIMATE IN THE INCREASE OF THE VALUE OF THE PLAN AND IS NOT A CURRENT YEAR EXPENSE OF THE COOPERATIVE. CURRENT YEAR CONTRIBUTIONS INTO THE DEFINED BENEFIT PLAN WERE: CHERYL BELLE: $53,962 SETH SYVERSON: $76,676 ASHTEN DEWALD: $31,630 SCOTT BUCHHOLTZ: $0 JOSHUA CABLER: $36,374 STAN PIERSON: $36,374 SHANNON PETERSEN: $21,212	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	EACH MEMBER HAS ONE VOTE. THERE ARE 3 DISTRICTS AND EACH DISTRICT HAS 3 BOARD MEMBER REPRESENTATIVES. EACH MEMBER CAN ONLY BE A MEMBER IN ONE DISTRICT. A MEMBER'S PRIMARY RESIDENCE IS THE DECIDING FACTOR AS TO WHICH DISTRICT THEY ARE CONSIDERED TO BE A MEMBER OF.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER RECEIVES ONE VOTE.
FORM 990, PART VI, SECTION A, LINE 7B	CHANGES TO THE BY-LAWS MUST BE VOTED ON BY MEMBERS. MERGERS MUST ALSO BE VOTED ON BY MEMBERS.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 11B	THE BUSINESS MANAGER REVIEWED A DRAFT OF THE 990 PRIOR TO PRESENTING IT TO THE BOARD AT A BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS ARE ASKED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IF A POSSIBLE CONFLICT ARISES, THE FULL BOARD REVIEWS THE DISCLOSURES AND DETERMINES IF THERE IS A CONFLICT. A DIRECTOR WITH A CONFLICT IS NOT ALLOWED TO VOTE OR PARTICIPATE IN ANY DISCUSSIONS ON THE ISSUE. THE DIRECTOR IS ASKED TO LEAVE THE ROOM DURING ANY VOTES OR DISCUSSIONS. ANY POTENTIAL ISSUES DISCLOSED BY THE BOARD MEMBERS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. THE COOPERATIVE ALSO HAS AN EMPLOYEE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	THE SALARY OF THE GENERAL MANAGER IS APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. WAGE RATES FOR UNION EMPLOYEES ARE DETERMINED THROUGH NEGOTIATIONS, WITH FINAL CONTRACT BEING APPROVED BY THE BOARD OF DIRECTORS. NON-UNION EMPLOYEES ARE REVIEWED ANNUALLY THROUGH A PROCESS THAT INCLUDES AN EVALUATION OF JOB PERFORMANCE AND APPROVED RANGE OF WAGE INCREASES BASED ON A POLICY APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE ANNUAL REPORT.
FORM 990, PART IX, LINE 4:	AS REQUIRED BY FORM 990 INSTRUCTIONS, FORM 990, PART IX, LINE 4 (BENEFITS PAID TO OR FOR MEMBERS) INCLUDES PATRONAGE DIVIDENDS PAID. THIS AMOUNT IS AN EXPENSE FOR PURPOSES OF FORM 990, BUT IS NOT RECOGNIZED AS AN EXPENSE UNDER G.A.A.P. REPORTING REQUIREMENTS, WHICH ARE USED FOR BOOK INCOME. THE RESULT IS A BOOK TO TAX DIFFERENCE WHICH IS DISCLOSED ON PART XI AND ON SCHEDULE D, PARTS XI AND XIII. IN REFERENCE TO PART IX, LINE 4, THE COOPERATIVE HAS INTERPRETED "PATRONAGE DIVIDENDS PAID" AS CAPITAL CREDITS ALLOCATED TO MEMBERS UNDER THE PREEXISTING OBLIGATIONS PURSUANT TO THE BYLAWS OF THE COOPERATIVE.
FORM 990, PART XI, LINE 9:	RETIREMENT OF CAPITAL CREDITS -970,677. ALLOCATED CAPITAL CREDITS 3,936,735.
FORM 990, PART XII, LINE 2C:	THERE HAVE BEEN NO CHANGES TO THE COOPERATIVE'S OVERSIGHT RESPONSIBILITIES THIS YEAR.
FORM 990, PART VI, SECTION B, LINE 16B	THE COOPERATIVE'S POLICY REGARDING PARTICIPATION IN JOINT VENTURES IS NOT WRITTEN; HOWEVER, THE COOPERATIVE PERFORMS AN 85% TEST ON AN ANNUAL BASIS TO ENSURE THAT IT MAINTAINS ITS TAX EXEMPT STATUS. ADDITIONALLY, THE JOINT VENTURE ARRANGEMENT IS REVIEWED AND MONITORED BY THE BOARD OF DIRECTORS.