WEST RIVER ELECTRIC ASSOCIATION INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- WEST RIVER ELECTRIC ASSOCIATION INC (EIN 46-0204517)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-09-30
- IRS object ID
- 202102739349301020
- Schema version
- 2020v4.1
- 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 | 2021-09-30T10:54:54-05:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 E 10TH ST STE 500 | AddressLine1Txt |
| City | SIOUX FALLS | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 571046375 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460204517 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST RIVER ELECTRIC ASSN INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 6052792135 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 W FOURTH ST | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57790 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD JOHNSON | PersonNm |
| Person Title | CEO/GENERAL MANAGER | PersonTitleTxt |
| Phone | 6052792135 | PhoneNum |
| Signature | 2021-06-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RICHARD | PersonFirstNm |
| Person Last | JOHNSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURIE HANSON CPA | PreparerPersonNm |
| PTIN | P00851848 | PTIN |
| Phone | 6053391999 | PhoneNum |
| Preparation | 2021-06-11 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD JOHNSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1200 W FOURTH ST | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57790 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,527,104 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WESTRIVER.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Activity Or Mission | COOPERATIVE - ELECTRICITY TO MEMBERS | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 61 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $24,817 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,623,712 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $38,563,369 | CYProgramServiceRevenueAmt |
| PY Investment Income | $457,952 | PYInvestmentIncomeAmt |
| CY Investment Income | $295,563 | CYInvestmentIncomeAmt |
| PY Other Revenue | $997 | PYOtherRevenueAmt |
| CY Other Revenue | $37,225 | CYOtherRevenueAmt |
| PY Total Revenue | $40,082,661 | PYTotalRevenueAmt |
| CY Total Revenue | $38,896,157 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,416,256 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,233,225 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,141,867 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,425,726 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,015,185 | PYOtherExpensesAmt |
| CY Other Expenses | $29,855,587 | CYOtherExpensesAmt |
| PY Total Expenses | $39,573,308 | PYTotalExpensesAmt |
| CY Total Expenses | $38,514,538 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $509,353 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $381,619 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $124,622,548 | TotalAssetsBOYAmt |
| Total Assets EOY | $132,513,692 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $80,923,078 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $87,690,338 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $43,699,470 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $44,823,354 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE SAFE, RELIABLE, EFFICIENT, AND REASONABLY PRICED ELECTRICITY AND SERVICES, WHILE LEADING IN THE DEVELOPMENT OF OUR COMMUNITY FOR THE WELL BEING OF OUR MEMBERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 13,390 MEMBERS AND 18,159 METERS. ADDED OR REPLACED 520 METERS. | 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 | 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 | 64 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 61 | 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 | $38,383,012 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $565,724 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAWN HILGENKAMP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6052792135 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 412 | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57790 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 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 |
|---|---|---|---|---|---|---|---|
| RICHARD JOHNSON | |||||||
| CEO/GENERAL MANAGER | 60.00 | Yes (X) | $226,010 | $0 | $155,954 | ||
| MIKE LETCHER | |||||||
| MANAGER OF OPERATIONS | 50.00 | $143,617 | $0 | $131,554 | Yes (X) | ||
| DAWN HILGENKAMP | |||||||
| CFO/MANAGER OF FINANCE | 50.00 | Yes (X) | $134,405 | $0 | $100,626 | ||
| VERONICA KUSSER | |||||||
| MARKETING MANAGER | 50.00 | $129,279 | $0 | $84,749 | Yes (X) | ||
| MATT SCHMAHL | |||||||
| STAKING FOREMAN | 50.00 | $116,479 | $0 | $74,012 | Yes (X) | ||
| JENNY PATTERSON | |||||||
| OFFICE SERVICES MANAGER | 50.00 | $117,508 | $0 | $54,952 | Yes (X) | ||
| WAYNE SHULL | |||||||
| OPERATIONS SUPERINTENDENT | 50.00 | $111,180 | $0 | $58,628 | Yes (X) | ||
| ANDY MOON | |||||||
| PRESIDENT | 6.00 | Yes (X) | $15,300 | $0 | $10 | Yes (X) | |
| LARRY EISENBRAUN | |||||||
| TREASURER | 5.40 | Yes (X) | $14,400 | $0 | $6 | Yes (X) | |
| CHUCK SLOAN | |||||||
| DIRECTOR | 10.30 | $14,200 | $0 | $10 | Yes (X) | ||
| JAMIE LEWIS | |||||||
| SECRETARY | 5.10 | Yes (X) | $14,100 | $0 | $10 | Yes (X) | |
| MARCIA M ARNESON | |||||||
| DIRECTOR | 4.50 | $14,100 | $0 | $10 | Yes (X) | ||
| SUE PETERS | |||||||
| DIRECTOR | 4.40 | $13,200 | $0 | $10 | Yes (X) | ||
| STAN ANDERS | |||||||
| VICE-PRESIDENT | 6.90 | Yes (X) | $12,900 | $0 | $10 | Yes (X) | |
| HOWARD KNUPPE | |||||||
| DIRECTOR | 3.30 | $12,800 | $0 | $6 | Yes (X) | ||
| JERRY HAMMERQUIST | |||||||
| DIRECTOR | 3.00 | $12,500 | $0 | $5 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,101,978 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $660,552 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| KAINZ POWERLINES INC | |||||
| PO BOX 748 | CUSTER | SD | 57730 | LINE CONSTRUCTION | $781,028 |
| BULLSEYE CONTRACTING SERVICES LLC | |||||
| 5155 HAINES AVE | RAPID CITY | SD | 57701 | TRENCHING | $258,581 |
| ASPLUNDH TREE EXPERT | |||||
| 708 BLAIR MILL RD | WILLOW GROVE | PA | 19090 | TREE TRIMMING | $190,200 |
| BRINK CONSTRUCTORS INC | |||||
| PO BOX 842596 | DALLAS | TX | 75284 | LINE CONSTRUCTION | $103,577 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF POWER | 221000 | $37,157,830 | $37,157,830 |
| CAPITAL CREDITS | 221000 | $1,127,195 | $1,127,195 |
| OTHER OPERATING | 221000 | $278,344 | $278,344 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $38,563,369 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $299,849 | TotalRevenueColumnAmt |
| Exclusion | $299,849 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $180,330 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $155,513 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $24,817 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $24,817 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $24,817 | UnrelatedBusinessRevenueAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $4,286 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$4,286 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$4,286 | TotalRevenueColumnAmt |
| Exclusion | -$4,286 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $483,556 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $471,148 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,408 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,408 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,896,157 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,575,777 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $24,817 | UnrelatedBusinessRevenueAmt |
| Exclusion | $295,563 | 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 | $2,233,225 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,379 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,434,906 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $968,599 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $366,842 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,517,883 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,730,492 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $20,399,364 |
| ADMIN & GENERAL | $2,628,283 |
| DISTRIBUTION-MAINTENANC | $1,883,645 |
| DISTRIBUTION-OPERATIONS | $1,430,502 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$2,734,582 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,514,538 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,748,271 | BOYAmt |
| EOY | $4,188,977 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,141,706 | BOYAmt |
| EOY | $3,949,972 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $720,000 | BOYAmt |
| EOY | $540,000 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,815,692 | BOYAmt |
| EOY | $2,980,376 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $829,928 | BOYAmt |
| EOY | $598,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $145,656,777 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $44,250,316 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,137,120 | BOYAmt |
| EOY | $101,406,461 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $790,444 | BOYAmt |
| EOY | $2,026,444 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,431,364 | BOYAmt |
| EOY | $16,814,887 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,023 | BOYAmt |
| EOY | $8,023 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,622,548 | BOYAmt |
| EOY | $132,513,692 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,220,536 | BOYAmt |
| EOY | $3,830,242 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,783 | BOYAmt |
| EOY | $13,599 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,235,788 | BOYAmt |
| EOY | $78,897,570 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,085,760 | BOYAmt |
| EOY | $2,299,895 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,367,211 | BOYAmt |
| EOY | $2,649,032 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,923,078 | BOYAmt |
| EOY | $87,690,338 | 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 | $43,699,470 | BOYAmt |
| EOY | $44,823,354 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,699,470 | BOYAmt |
| EOY | $44,823,354 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,622,548 | BOYAmt |
| EOY | $132,513,692 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $381,619 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $742,265 | OtherChangesInNetAssetsAmt |
| 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 | $890,221 | OtherCostOrOtherBasisAmt |
| Book Value | $890,221 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $16,058,774 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,685,171 | DepreciationAmt |
| Book Value | $11,373,603 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,719,234 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,602,114 | DepreciationAmt |
| Book Value | $10,117,120 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $112,988,548 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,963,031 | DepreciationAmt |
| Book Value | $79,025,517 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $101,406,461 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| RUSHMORE ELECTRIC POWER COOPERATIVE, INC. | $14,716,897 | C |
| NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION | $1,321,616 | C |
| FEDERATED RURAL ELECTRIC INSURANCE | $311,869 | C |
| RURAL ELECTRIC SUPPLY COOPERATIVE | $176,752 | C |
| NATIONAL INFORMATION SOLUTIONS COOPERATIVE | $160,783 | C |
| OTHER MEMBERSHIPS | $14,409 | C |
| GOLDEN WEST TELECOMMUNICATIONS COOPERATIVE | $112,561 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $16,814,887 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CUSTOMER DEPOSITS | $425,645 |
| DEFERRED CREDITS | $1,826,295 |
| POSTRETIREMENT BENEFITS | $390,857 |
| OTHER LIABILITIES | $6,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,649,032 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $38,944,990 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $48,833 | OtherRevenueAmt |
| Revenue Not Reported | $48,833 | RevenueNotReportedAmt |
| Revenue Subtotal | $38,896,157 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $38,896,157 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,330,146 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $48,833 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $48,833 | ExpensesNotReportedAmt |
| Expenses Subtotal | $36,281,313 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,233,225 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,233,225 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,514,538 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE COOPERATIVE COLLECTS MONEY FROM MEMBERS FOR THE WEST RIVER CHARITABLE TRUST INC. THE TRUST HAS A SEPARATE BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR DISTRIBUTING THE FUNDS. |
| PART X, LINE 2: | THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO THE UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTEREST EXPENSE ATTRIBUTED TO RENTAL PROPERTY 48,833. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | INTEREST EXPENSE ATTRIBUTED TO RENTAL PROPERTY 48,833. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALLOCATION OF 2020 MARGINS TO MEMBERS IN 2021 2,233,225. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD JOHNSON | ||||||||||||||
| CEO/GENERAL MANAGER | $225,060 | $0 | $300 | $0 | $650 | $0 | $132,834 | $0 | $24,483 | $0 | $383,327 | $0 | $0 | $0 |
| MIKE LETCHER | ||||||||||||||
| MANAGER OF OPERATIONS | $143,317 | $0 | $300 | $0 | $0 | $0 | $101,221 | $0 | $31,231 | $0 | $276,069 | $0 | $0 | $0 |
| DAWN HILGENKAMP | ||||||||||||||
| CFO/MANAGER OF FINANCE | $133,989 | $0 | $300 | $0 | $116 | $0 | $69,970 | $0 | $31,504 | $0 | $235,879 | $0 | $0 | $0 |
| VERONICA KUSSER | ||||||||||||||
| MARKETING MANAGER | $128,879 | $0 | $300 | $0 | $100 | $0 | $61,894 | $0 | $23,623 | $0 | $214,796 | $0 | $0 | $0 |
| MATT SCHMAHL | ||||||||||||||
| STAKING FOREMAN | $116,179 | $0 | $300 | $0 | $0 | $0 | $43,679 | $0 | $30,872 | $0 | $191,030 | $0 | $0 | $0 |
| JENNY PATTERSON | ||||||||||||||
| OFFICE SERVICES MANAGER | $116,697 | $0 | $300 | $0 | $511 | $0 | $34,162 | $0 | $21,539 | $0 | $173,209 | $0 | $0 | $0 |
| WAYNE SHULL | ||||||||||||||
| OPERATIONS SUPERINTENDENT | $110,880 | $0 | $300 | $0 | $0 | $0 | $35,682 | $0 | $23,665 | $0 | $170,527 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | WE REIMBURSE THE EMPLOYEE UP TO $40 PER MONTH FOR A HEALTH CLUB MEMBERSHIP. THIS IS USED AS AN INCENTIVE FOR OUR WELLNESS PROGRAM. THE EMPLOYEE HAS TO PROVIDE A RECEIPT SHOWING PROOF OF PAYMENT IN ORDER TO GET THE REIMBURSEMENT. THE WELLNESS COMMITTEE IS MADE UP OF 10 VOLUNTEER EMPLOYEES THAT MEET ON A QUARTERLY BASIS TO DETERMINE AND REVIEW THE ACTIVITIES OF THE WELLNESS PROGRAM. THE BENEFIT IS TREATED AS TAXABLE COMPENSATION ON FORM W-2. |
| SCHEDULE J, PART II, COLUMN C | COLUMN C INCLUDES THE CHANGE IN ACTUARIAL VALUE IN THE DEFINED BENEFIT PLAN FOR EACH PERSON REQUIRED TO BE REPORTED. ACTUAL EXPENSE OF THE COOPERATIVE MAY BE MORE OR LESS THAN THE CHANGE IN THE ACTUARIAL VALUE. RICHARD JOHNSON: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $123,967. ACTUAL EXPENSE OF THE COOPERATIVE IS $62,352. DAWN HILGENKAMP: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $64,475. ACTUAL EXPENSE OF THE COOPERATIVE IS $38,687. MIKE LETCHER: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $95,410. ACTUAL EXPENSE OF THE COOPERATIVE IS $40,915. VERONICA KUSSER: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $56,650. ACTUAL EXPENSE OF THE COOPERATIVE IS $34,946. JENNY PATTERSON: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $29,315. ACTUAL EXPENSE OF THE COOPERATIVE IS $34,095. WAYNE SHULL: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $28,722. ACTUAL EXPENSE OF THE COOPERATIVE IS $27,109. MATT SCHMAHL: CHANGE IN ACTUARIAL VALUE INCLUDED IN COLUMN C IS $40,111. ACTUAL EXPENSE OF THE COOPERATIVE IS $24,453. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | 1 CLASS OF MEMBERS. ALL COOPERATIVE MEMBERS WITH EQUAL VOTING RIGHTS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERS HAVE EQUAL VOTING RIGHTS TO VOTE FOR MEMBERS OF THE BOARD. |
| FORM 990, PART VI, SECTION A, LINE 7B | BYLAWS AND ARTICLES OF INCORPORATION CHANGES MUST BE APPROVED BY THE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW WILL BE DONE AT THE REGULAR BOARD MEETING PRIOR TO SIGNING THE FINAL FORM. THE GENERAL MANAGER AND DIRECTOR OF FINANCE WILL REVIEW THE FORM 990 WITH THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS AND EMPLOYEES ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE DETERMINATION OF WHETHER A CONFLICT EXISTS, AND FOR REVIEW OF POTENTIAL CONFLICTS. BOARD MEMBERS WITH CONFLICTS OF INTEREST MUST ABSTAIN FROM DISCUSSION AND VOTING ON THE ITEM. DIRECTORS ARE ASKED ANNUALLY TO DOCUMENT ANY CONFLICTS THEY MAY HAVE. |
| FORM 990, PART VI, SECTION B, LINE 15 | AN INDEPENDENT CONSULTANT, UTILIZING NATIONAL AND REGIONAL WAGE INFORMATION FOR EACH POSITION WITHIN THE COOPERATIVE, PROVIDES A RECOMMENDATION FOR COMPENSATION TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS THE RECOMMENDATIONS AND PROVIDES FINAL APPROVAL. THE PROCESS IS COMPLETED ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 990, PART VII, COLUMN F, OTHER COMPENSATION: | INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE GENERAL MANAGER/CEO, CFO, MANAGER OF OPERATIONS, MARKETING MANAGER, OFFICE SERVICES MANAGER, OPERATIONS SUPERINTENDENT AND STAKING FOREMAN. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR. |
| FORM 990, PART IX, LINE 24E STATEMENT OF FUNCTIONAL EXPENSES: | THE LABOR, PENSION AND PAYROLL TAXES REPORTED ON LINES 6-10 ARE INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, LABOR, PENSION AND PAYROLL TAXES ARE SHOWN AS A REDUCTION TO OTHER EXPENSES ON LINE 24E. |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF CAPITAL CREDITS -1,490,960. ALLOCATION OF 2020 MARGINS TO MEMBERS IN 2021 2,233,225. |
| FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS: | THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BY-LAWS OF THE COOPERATIVE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST RIVER ELECTRIC CHARITABLE TRUST INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 412 | AddressLine1Txt |
| City | WALL | CityNm |
| State Abbreviation | SD | StateAbbreviationCd |
| ZIP | 57790 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460454370 | EIN |
| Primary Activities | CHARITABLE | PrimaryActivitiesTxt |
| Legal Domicile State | SD | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST RIVER ELECTRIC ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |