JACKSON ELECTRIC COOPERATIVE: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: JACKSON ELECTRIC COOPERATIVE (EIN 39-0370662)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-10
IRS object ID: 202243149349304904
Schema version: 2021v4.0
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
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-10T14:23:24-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	391277627	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAUMAN ASSOCIATES LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1225	AddressLine1Txt
City	EAU CLAIRE	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	547021225	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	390370662	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	JACK	BusinessNameControlTxt
Phone	7152845385	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	N6868 COUNTY ROAD F PO BOX 546	AddressLine1Txt
City	BLACK RIVER FALLS	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54615	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	GARY WOODS	PersonNm
Person Title	BOARD PRESIDENT	PersonTitleTxt
Phone	7152845385	PhoneNum
Signature	2022-11-08	SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	GARY	PersonFirstNm
Person Last	WOODS	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	NATHAN KALEPP CPA	PreparerPersonNm
PTIN	P01320467	PTIN
Phone	7158342001	PhoneNum
Preparation	2022-11-08	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KEVIN BABCOCK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	N6868 COUNTY ROAD F PO BOX 546	AddressLine1Txt
City	BLACK RIVER FALLS	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54615	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$22,834,027	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.JACKELEC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1937	FormationYr
Legal Domicile State	WI	LegalDomicileStateCd
Activity Or Mission	DISTRIBUTION OF ELECTRICITY TO RURAL PARTS OF JACKSON COUNTY AND PARTS OF 5 OTHER COUNTIES IN WEST-CENTRAL WISCONSIN.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	22	TotalEmployeeCnt
Total Gross UBI	$10,138	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$9,138	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$20,750,305	PYProgramServiceRevenueAmt
CY Program Service Revenue	$21,888,643	CYProgramServiceRevenueAmt
PY Investment Income	$72,302	PYInvestmentIncomeAmt
CY Investment Income	$39,892	CYInvestmentIncomeAmt
PY Other Revenue	-$217	PYOtherRevenueAmt
CY Other Revenue	$656,353	CYOtherRevenueAmt
PY Total Revenue	$20,822,390	PYTotalRevenueAmt
CY Total Revenue	$22,584,888	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,372,363	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,791,041	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,147,187	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,309,815	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$18,235,127	PYOtherExpensesAmt
CY Other Expenses	$18,788,558	CYOtherExpensesAmt
PY Total Expenses	$20,754,677	PYTotalExpensesAmt
CY Total Expenses	$21,889,414	CYTotalExpensesAmt
PY Revenues Less Expenses	$67,713	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$695,474	CYRevenuesLessExpensesAmt
Total Assets BOY	$44,760,294	TotalAssetsBOYAmt
Total Assets EOY	$49,440,004	TotalAssetsEOYAmt
Total Liabilities BOY	$25,929,255	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$28,544,761	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,831,039	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$20,895,243	NetAssetsOrFundBalancesEOYAmt
Mission	DISTRIBUTION OF ELECTRICITY TO RURAL PARTS OF JACKSON COUNTY AND PARTS OF 5 OTHER COUNTIES IN WEST-CENTRAL WISCONSIN.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	DISTRIBUTION OF ELECTRICITY TO RURAL RESIDENTS OF 6 COUNTIES IN WEST- CENTRAL WISCONSIN.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	22	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$21,042,113	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$1,002,769	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	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	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	THE ORGANIZATION	PersonNm
Phone	7152845385	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	N6868 COUNTY RD F	AddressLine1Txt
City	BLACK RIVER FALLS	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54615	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
KEVIN BABCOCK
CEO	55.00	Yes (X)	$220,538	$0	$230,305
ERIC STEIEN
LINE SUPERIN	39.00		$105,132	$0	$66,608	Yes (X)
BRIAN SCHULTZ
CREW FOREMAN	43.00		$101,636	$0	$53,206	Yes (X)
HAZY WOOD
LINEMAN	45.00		$101,492	$0	$51,903	Yes (X)
JESSE HANSEN
LINEMAN	45.00		$102,715	$0	$50,253	Yes (X)
ADAM WIEDL
LINEMAN	48.00		$110,063	$0	$39,269	Yes (X)
GARY WOODS
BOARD PRESID	3.87		$11,050	$0	$0		Yes (X)
JERRY HUBER
DIRECTOR	3.64		$10,055	$0	$0		Yes (X)
DAVID PEASLEY
SECRETARY/TR	2.91		$9,431	$0	$0		Yes (X)
STANLEY GRAN
DIRECTOR	2.45		$8,505	$0	$0		Yes (X)
CHRISTOPHER CURRAN
VICE PRESIDE	3.25		$8,295	$0	$0		Yes (X)
KRISTI HANSON
DIRECTOR	3.20		$8,212	$0	$0		Yes (X)
BRIAN HUBER
DIRECTOR	1.53		$7,553	$0	$0		Yes (X)
DANIEL SMREKAR
DIRECTOR	3.45		$7,248	$0	$0		Yes (X)
JEROME WAGNER
DIRECTOR	1.56		$6,346	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$818,271	TotalReportableCompFromOrgAmt
Total Other Compensation	$491,544	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
COOPER POWER SYSTEMS
W160 S6471 COMMERCE DR	MUSKEGO	WI	53150	METERING	$1,216,567
NEW AGE TREE SERVICES
PO BOX 543	SPRING GROVE	MN	559740543	BRUSHING	$374,000
A-1 POWER LLC
8327 WI-64	BLOOMER	WI	54724	DRILLING	$278,844
NISC
ONE INNOVATION CIRCLE	LAKE SAINT LOUIS	MO	63367	SOFTWARE SUPPOR	$188,976
BAUMAN ASSOCIATES
4229 SOUTHTOWNE DR	EAU CLAIRE	WI	54701	ACCOUNTING	$122,360

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
ELECTRIC REVENUES	$21,175,683	$21,175,683
CAPITAL CREDIT ALLOCATIONS	$712,960		$712,960

Field	Value	IRS element (for citing)
Total Program Service Revenue	$21,888,643	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$39,892	TotalRevenueColumnAmt
Exclusion	$39,892	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$349,936	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$249,139	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$100,797	TotalRevenueColumnAmt
Unrelated Business Revenue	$10,138	UnrelatedBusinessRevenueAmt
Exclusion	$90,659	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC NON OPERATING	Desc
Total Revenue Column	$555,556	TotalRevenueColumnAmt
Related Or Exempt Func Income	$555,556	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$555,556	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,584,888	TotalRevenueColumnAmt
Related Or Exempt Func Income	$21,731,239	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$10,138	UnrelatedBusinessRevenueAmt
Exclusion	$843,511	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,791,041	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$527,538	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$782,277	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$770,269	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,921,252	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF PURCHASED POWER	$13,406,146
DISTRIBUTION - MAINTENANC	$926,422
DISTRIBUTION - OPERATIONS	$803,416
CUSTOMER SERVICE	$356,924

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$604,129	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,889,414	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$237,657	BOYAmt
EOY	$279,887	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,571,021	BOYAmt
EOY	$2,326,912	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$720,697	BOYAmt
EOY	$908,641	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$26,598	BOYAmt
EOY	$86,633	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$183,342	BOYAmt
EOY	$284,576	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$52,373,909	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$20,631,687	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$27,102,548	BOYAmt
EOY	$31,742,222	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$9,803,000	BOYAmt
EOY	$10,921,004	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$3,115,431	BOYAmt
EOY	$2,890,129	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$44,760,294	BOYAmt
EOY	$49,440,004	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,453,377	BOYAmt
EOY	$1,489,647	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$20,894,195	BOYAmt
EOY	$22,731,485	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,581,683	BOYAmt
EOY	$4,323,629	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$25,929,255	BOYAmt
EOY	$28,544,761	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$18,831,039	BOYAmt
EOY	$20,895,243	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,831,039	BOYAmt
EOY	$20,895,243	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$44,760,294	BOYAmt
EOY	$49,440,004	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$695,474	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$1,368,730	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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 (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$118,580	OtherCostOrOtherBasisAmt
Book Value	$118,580	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,255,329	OtherCostOrOtherBasisAmt
Depreciation	$20,631,687	DepreciationAmt
Book Value	$31,623,642	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,742,222	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
INVEST. IN ASSOC ORG - PATRONAGE CAP	$9,747,661	C
INVEST SUPERIOR FRESH	$625,281	C
INVEST IN ASSOC ORG - NONGENERAL FUN	$382,611	C
DEFERRED COMP INVESTMENT	$94,258	C
INVEST ECONOMIC DEVELOPMENT	$44,787	C
OTHER INVESTMENTS	$26,406	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$10,921,004	TotalBookValueProgramRltdAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED DEBITS	$2,801,774
PREPAYMENTS	$84,708
OTHER CURRENT AND ACCRUED ASSETS	$3,647

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,890,129	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DEFERRED CREDITS	$2,024,757
OTHER CURRENT AND ACCRUED LIABILITES	$1,218,522
CURRENT MATURITIES OF LTD	$1,080,000
CONSUMER DEPOSITS	$350

Field	Value	IRS element (for citing)
Total Liability	$4,323,629	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$22,584,117	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$22,584,117	RevenueSubtotalAmt
Other Revenues Not Included	$771	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$771	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$22,584,888	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$20,097,602	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$20,097,602	ExpensesSubtotalAmt
Other Expenses Not Included	$1,791,812	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,791,812	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$21,889,414	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE D, PAGE 4, PART XI, LINE 4B	NONOPERATING TAXES 771
SCHEDULE D, PAGE 4, PART XII, LINE 4B	BENEFITS PAID TO MEMBERS 1,791,041 NON OPERATING TAXES 771

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
KEVIN BABCOCK
CEO	$220,538	$214,685	$15,620	$450,843
ERIC STEIEN
LINE SUPERINTENDENT	$105,132	$46,028	$20,580	$171,740
BRIAN SCHULTZ
CREW FOREMAN	$101,636	$28,161	$25,045	$154,842
HAZY WOOD
LINEMAN	$101,492	$20,126	$31,777	$153,395
JESSE HANSEN
LINEMAN	$102,715	$18,455	$31,798	$152,968

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PAGE 1, PART I, LINE 4	FormAndLineReferenceDesc
Explanation	KEVIN BABCOCK 0 15,000 0	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6	JEC IS A MEMBER-OWNED ELECTRIC DISTRIBUTION COOPERATIVE.
FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERS OF EACH OF NINE (9) DISTRICTS ELECTS THE BOARD OF DIRECTORS EVERY THIRD (3RD) YEAR AT AN ANNUAL DISTRICT MEETING.
FORM 990, PAGE 6, PART VI, LINE 7B	THE BY-LAWS OF JEC DEFINE WHICH TRANSACTION NEED A VOTE BY THE ENTIRE MEMBERSHIP OF JEC. THE MAIN TRANSACTIONS WOULD BE A SALE OR DISSOLUTION OF JEC AND APPROVAL OF ACTION ITEMS AT THE ANNUAL MEETING OF THE MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 11B	AFTER THE FORM 990 IS COMPLETED THE RETURN IS DISTRIBUTED TO THE BOARD OF DIRECTORS AT A REGULAR BOARD MEETING. THE FORM 990 IS REVIEWED SECTION BY SECTION BY THE BOARD. THE BOARD PRESIDENT THEN SIGNS THE COMPLETED FORM.
FORM 990, PAGE 6, PART VI, LINE 12C	ALL BOARD POLICIES ARE REVIEWED ON A TWO (2) YEAR CYCLE BY THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 15A	THE BOARD REVIEWS THE NATIONAL COMPENSATION SURVEY (PUBLISHED BY NRECA). THE DOCUMENT PROVIDES A STARTING PLACE TO DETERMINE SALARY. THE BOARD ALSO REVIEWS PERFORMANCE OF THE INDIVIDUAL AND DETERMINES IF THE INDIVIDUAL IS PROVIDING THE NECESSARY LEADERSHIP TO STEER THE COOPERATIVE IN A DIRECTION TO ACHIEVE THE GOALS AS ESTABLISHED BY THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 15B	SEE ABOVE NOTE.
FORM 990, PAGE 6, PART VI, LINE 19	THE DOCUMENTS REFERRED TO IN THE QUESTION ARE ALWAYS AVAILABLE TO JEC MEMBERS UPON VERBAL OR WRITTEN REQUEST EITHER TO THE GENERAL MANAGER OR OTHER STAFF.
FORM 990, PART XI, LINE 9	MARGINS ALLOCATED TO MEMBERS 1,791,041 CAPITAL CREDITS RETIRED -422,311 TOTAL 1,368,730

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	JACKSONSOLAR LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	N6868 COUNTY ROAD F	AddressLine1Txt
Address Line2	PO BOX 546	AddressLine2Txt
City	BLACK RIVER FALLS	CityNm
State Abbreviation	WI	StateAbbreviationCd
ZIP	54615	ZIPCd

Field	Value	IRS element (for citing)
EIN	823794483	EIN
Primary Activities	SOLAR INST	PrimaryActivitiesTxt
Legal Domicile State	WI	LegalDomicileStateCd
Total Income	$10,138	TotalIncomeAmt
End Of Year Assets	$60,587	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	JACKSON	BusinessNameLine1Txt
Business Name Line2	ELECTRIC COOPERATIVE	BusinessNameLine2Txt