WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2019
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- Organization
- WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION (EIN 39-1163563)
- Tax period
- 2019-09-01 to 2020-08-31
- Filed
- 2021-05-27
- IRS object ID
- 202121479349300607
- Schema version
- 2019v5.2
- 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 | 2021-05-27T08:24:48-05:00 | ReturnTs |
| Tax Period End | 2020-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 GREENWAY BOULEVARD SUITE 600 | AddressLine1Txt |
| City | MIDDLETON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53562 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391163563 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN ELECTRIC COOPERATIVE ASSOCIATI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WISC | BusinessNameControlTxt |
| Phone | 6084674650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 W WASHINGTON AVENUE NO 680 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN FREESE | PersonNm |
| Person Title | PRESIDENT AND CEO | PersonTitleTxt |
| Phone | 6084674650 | PhoneNum |
| Signature | 2021-05-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAURA SCHWEITZER CPA | PreparerPersonNm |
| PTIN | P01760010 | PTIN |
| Phone | 6086628600 | PhoneNum |
| Preparation | 2021-05-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN FREESE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 W WASHINGTON AVENUE NO 680 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,700,786 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WECA.COOP | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1990 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE INFORMATION AND ASSISTANCE TO ITS MEMBERS TO FURTHER THEIR GOAL OF PROVIDING LOW COST ELECTRIC SERVICE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $168,152 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$109,128 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $49,823 | PYContributionsGrantsAmt |
| CY Contributions Grants | $131,155 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,456,543 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,510,290 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3,728 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,609 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,179 | PYOtherRevenueAmt |
| CY Other Revenue | $30,732 | CYOtherRevenueAmt |
| PY Total Revenue | $3,534,273 | PYTotalRevenueAmt |
| CY Total Revenue | $3,700,786 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $6,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $48,090 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,315,582 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,364,949 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,031,861 | PYOtherExpensesAmt |
| CY Other Expenses | $1,983,320 | CYOtherExpensesAmt |
| PY Total Expenses | $3,353,443 | PYTotalExpensesAmt |
| CY Total Expenses | $3,396,359 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $180,830 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $304,427 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,349,730 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,512,105 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $365,979 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $223,927 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $983,751 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,288,178 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE INFORMATION AND ASSISTANCE TO ITS MEMBERS TO FURTHER THEIR GOAL OF PROVIDING LOW COST ELECTRIC SERVICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP SERVICES: WECA COLLECTS MEMBERSHIP DUES AND PROVIDES APPROPRIATE SERVICES AND ASSISTANCE TO ITS MEMBERS TO FURNISH ELECTRIC ENERGY AND ENERGY SERVICES AT COST WITHOUT PROFIT. WECA HAS 25 MEMBERS THAT ARE ELIGIBLE TO SERVE ON ITS BOARD OF DIRECTORS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TRAINING/SAFETY: WECA PROVIDES A JOB TRAINING AND SAFETY PROGRAM THROUGH THEIR PARTNERSHIP WITH DAIRYLAND POWER COOPERATIVE FOR ELECTRIC COOPERATIVE EMPLOYEES. WECA PROVIDES THIS TRAINING FOR 23 OF ITS ELECTRIC DISTRIBUTION CO-OP MEMBERS AND THE HUNDREDS OF FIELD PERSONEL EMPLOYED BY THE RESPECTIVITE CO-OPS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ANNUAL MEETING: WECA HOSTS AN ANNUAL MEETING FOR ITS MEMBERS. MEMBER PARTICIPIATION IN THIS EVENT IS APPROXIMATELY 150 PERSONS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WECA'S OTHER PROGRAM SERVICES ARE THE SAFETY FIRST FARM REWIRING, LLC PROGRAM; WECA FINANCE MANAGER; LINE SUPERINTENDENTS; AND MEMBER SERVICES ASSOCIATION PROGRAMS. THESE PROGRAMS FOCUS ON ADDRESSING ELECTRIC SAFETY AND ANIMAL WELFARE CONCERNS AND PROVIDING TRAINING AND INFORMATION TO WECA'S MEMBERS. WECA ALSO PROVIDES NUMEROUS EDUCATIONAL PROGRAMS FOR ITS MEMBER COOPERATIVES THAT ARE DESIGNED TO HELP CO-OP EMPLOYEES AND BOARD DIRECTORS BETTER MEET THEIR RESPONSIBILITIES. SAFETY FIRST FARM REWIRING, LLC IS A GRANT PROGRAM FOR HELPING PRODUCERS UPGRADE ELECTRIC WIRING ON EXISTING DAIRY FARMS. WECA ALSO ORGANIZES TWO YOUTH LEADERSHIP PROGRAMS ANNUALLY. THE YOUTH PROGRAMS INTRODUCES STUDENTS FROM ACROSS THE STATE TO COOPERATIVE BUSINESS BASICS, DEMONSTRATES THE VALUE OF COOPERATION IN EVERYDAY LIFE, AND ALSO FOCUSES ON THE DEVELOPMENT OF LEADERSHIP SKILLS. WECA'S EDUATION PROGRAMS AND EMPLOYEE ASSOCIATION EVENTS LOG MORE THAN 1,000 REGISTRATIONS ANNUALLY. PARTICIPATION IN THE SAFTEY FIRST FARM REWIRING GRANT PROGRAM VARIES. THE MAXIMUM GRANT AMOUNT FOR AN ELIGIBLE APPLICANT IS $6,000 | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | 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 | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEPHEN FREESE | PersonNm |
| Phone | 6084674650 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 W WASHINGTON AVENUE STE 680 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DIANE ZIMMERMAN | |||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $1,300 | $0 | $0 | |
| JUDITH ANIBAS | |||||||
| SECRETARY/ TREASURER | 2.00 | Yes (X) | Yes (X) | $1,900 | $0 | $0 | |
| WILIAM FISCHER | |||||||
| DIRECTOR | 2.00 | Yes (X) | $1,500 | $0 | $0 | ||
| DALLAS SLOAN | |||||||
| VICE CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DAVID HISCHKE | |||||||
| EXECUTIVE COMMITTEE | 2.00 | Yes (X) | $1,700 | $0 | $0 | ||
| MIKE WADE | |||||||
| EXECUTIVE COMMITTEE | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG BUROS | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAN HILLBERRY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE METRO | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN NEWBURY | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JERRY SORENSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER WIFF | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CHUCK SIMMONS | |||||||
| INVITED OBSERVER | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEPHEN FREESE | |||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $195,000 | $0 | $65,895 | ||
| TIMOTHY CLAY | |||||||
| VICE PRESIDENT OF OPERATIO | 40.00 | Yes (X) | $154,360 | $0 | $56,051 | ||
| ROB RICHARDS | |||||||
| DIRECTOR OF GOVERNMENT RELATIONS | 40.00 | $121,638 | $0 | $32,584 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $477,398 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,530 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| LSC COMMUNICATIONS US LLC | |||||
| 191 NORTH WACKER DRIVE | CHICAGO | IL | 60606 | PRINTING AND PUBLICATION | $479,959 |
| DAIRYLAND POWER COOPERATIVE | |||||
| 3200 E AVENUE SOUTH | LACROSSE | WI | 54602 | JOB TRAINING AND SAFTETY | $310,000 |
| WEST WASHINGTON ASSOCIATES | |||||
| 150 EAST GILMAN STREET SUITE 1600 | MADISON | WI | 53703 | RENT | $118,946 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $131,155 | AllOtherContributionsAmt |
| Total Contributions | $131,155 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| WEC NEWS SUBSCRIPTIONS | 511120 | $1,532,078 | $1,363,926 | $168,152 |
| MEMBERSHIP DUES | 541900 | $1,281,297 | $1,281,297 | |
| SAFETY PROGRAM | 541900 | $340,994 | $340,994 | |
| SKILLBUILDERS PROGRAM | 541900 | $286,174 | $286,174 | |
| DISTRICT AND ANNUAL ME | 541900 | $33,000 | $33,000 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,747 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $36,747 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,510,290 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,609 | TotalRevenueColumnAmt |
| Exclusion | $12,609 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $16,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $16,000 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,000 | TotalRevenueColumnAmt |
| Exclusion | $16,000 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 541900 | BusinessCd |
| Total Revenue Column | $30,732 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,732 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $30,732 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,700,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,372,870 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $168,152 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,609 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,894 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,196 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $717,605 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $463,678 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,571 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,557 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,538 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,685 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,312 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,371 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,706 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,461 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,854 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,796 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,929 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,273 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,413 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,254 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| WEC NEWS | $842,168 |
| SAFETY PROGRAM EXPENSES | $310,000 |
| SKILLBUILDERS PROGRAM E | $184,193 |
| YOUTH PROGRAM EXPENSES | $3,546 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,134 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,396,359 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $641,637 | BOYAmt |
| EOY | $604,625 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,539 | BOYAmt |
| EOY | $712,775 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,725 | BOYAmt |
| EOY | $68,819 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,909 | BOYAmt |
| EOY | $70,251 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $171,657 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $117,619 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,035 | BOYAmt |
| EOY | $54,038 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,885 | BOYAmt |
| EOY | $1,597 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,349,730 | BOYAmt |
| EOY | $1,512,105 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,047 | BOYAmt |
| EOY | $79,664 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,932 | BOYAmt |
| EOY | $144,263 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,979 | BOYAmt |
| EOY | $223,927 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $891,613 | BOYAmt |
| EOY | $1,203,888 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,138 | BOYAmt |
| EOY | $84,290 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983,751 | BOYAmt |
| EOY | $1,288,178 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,349,730 | BOYAmt |
| EOY | $1,512,105 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $304,427 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $1,281,297 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $32,191 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $32,191 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $102,504 | AggregateReportedDuesNtcAmt |
| Taxable | -$70,313 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $171,657 | OtherCostOrOtherBasisAmt |
| Depreciation | $117,619 | DepreciationAmt |
| Book Value | $54,038 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $54,038 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $3,700,765 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,700,765 | RevenueSubtotalAmt |
| Other Revenues Not Included | $21 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $21 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,700,786 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,396,338 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,396,338 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $21 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $21 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,396,359 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FARM REWIRING INTEREST INCOME 21. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | FARM REWIRING INTEREST INCOME 21. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4301 WILSONS BLVD FIND8-110 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 530116145 | RecipientEIN |
| IRC Section | 501(C)(6) | IRCSectionDesc |
| Cash Grant | $36,894 | CashGrantAmt |
| Purpose Of Grant | NRECA INTERNATIONAL GUATEMALA PROJECT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | FARM REWIRING GRANT | GrantTypeTxt |
| Recipient | 4 | RecipientCnt |
| Cash Grant | $11,196 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GRANTS ARE ADMINISTERED BY SAFETY FIRST FARM REWIRING, LLC. ALL WORK MUST BE PERFORMED BY A LICENSED ELECTRICIAN. A CERTIFIED INSPECTOR APPROVES WORK. SAFETY FIRST FARM REWIRING LLC GRANTS ARE AWARDED TO QUALIFYING EXISTING DAIRY FARMS THAT FOLLOW ALL PROGRAM CRITERIA, INCLUDING PRE-APPROVAL OF PROJECT PLANS AND EXPENSES AND POST INSPECTION OF THE WORK. THE ASSOCIATED PAPERWORK IS RETAINED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEPHEN FREESE | ||||||||||||||
| PRESIDENT & CEO | $195,000 | $0 | $0 | $0 | $0 | $0 | $48,555 | $0 | $17,340 | $0 | $260,895 | $0 | $0 | $0 |
| TIMOTHY CLAY | ||||||||||||||
| VICE PRESIDENT OF OPERATIO | $154,360 | $0 | $0 | $0 | $0 | $0 | $38,957 | $0 | $17,094 | $0 | $210,411 | $0 | $0 | $0 |
| ROB RICHARDS | ||||||||||||||
| DIRECTOR OF GOVERNMENT RELATIONS | $121,638 | $0 | $0 | $0 | $0 | $0 | $31,035 | $0 | $1,549 | $0 | $154,222 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED ON SEPTEMBER 20TH, 2019 IN ORDER TO INCREASE THE SIZE OF THE BOARD OF DIRECTORS FROM 10 TO 12 BY CREATING ONE NEW MEMBERSHIP DISTRICT. |
| FORM 990, PART VI, SECTION A, LINE 6 | ELECTRIC COOPERATIVES IN WISCONSIN ARE MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | TWELVE BOARD MEMBERS ARE ELECTED BY MEMBERS OF FOUR SEPARATE DISTRICTS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE ARTICLES AND BYLAWS RECOMMENDED BY THE BOARD MUST BE APPROVED BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE TAX DOCUMENTS ARE REVIEWED BY THE WECA BOARD AND WECA SENIOR MANAGEMENT. THE REVIEW PROCESS INCLUDES LOOKING AT THE ACCURACY OF THE INFORMATION AND AFFIRMING THAT THE INFORMATION PRESENTED IS CORRECT TO THE BEST OF ONE'S KNOWLEDGE. THIS REVIEW OCCURS BEFORE FILING AND THE PRESIDENT & CEO SIGNS THE 990 RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE POLICIES COVER BOTH BOARD AND ASSOCIATION EMPLOYEES. THE POLICIES ARE REVIEWED WITH ALL AFFECTED INDIVIDUALS ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE SALARY AND TERMS OF EMPLOYMENT OF THE PRESIDENT & CEO ARE FIXED AND DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD AND MANAGEMENT LOOK AT BOTH NATIONAL AND LOCAL COMPENSATION DATA FOR ALL EMPLOYEES IN ITS DECISION MAKING. PERIODICALLY, A THIRD-PARTY IS CONTRACTED TO EVALUATE THE COMPENSATION OF ALL EMPLOYEES. THE SALARIES, DUTIES AND TERMS OF EMPLOYMENT OF ALL OTHER EMPLOYEES OF THE COOPERATIVE SHALL BE FIXED BY THE PRESIDENT & CEO, SUBJECT TO THE CONTROL OF THE BOARD OF DIRECTORS. THE BOARD LOOKED AT BOTH NATIONAL AND LOCAL COMPENSATION DATA IN ITS DECISION MAKING AND ALSO CONSULTED LEGAL COUNCIL IN THIS PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ARTICLES ARE AVAILABLE FROM THE DEPT. OF FINANCIAL INSTITUTIONS WEBSITE. FINANCIAL STATEMENTS ARE SHARED WITH MEMBERS; AND 3RD PARTIES WITH JUSTIFICATION. OUR CONFLICT OF INTEREST POLICY IS SHARED UPON REQUEST. THE BOARD MAY AUTHORIZE SHARING THESE DOCUMENTS UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAFETY FIRST FARM REWIRING LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 222 WEST WASHINGTON AVE SUITE 680 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 834420339 | EIN |
| Primary Activities | FARM REWIRING FINANCIAL ASSISTANCE PROGRAM | PrimaryActivitiesTxt |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Total Income | $21 | TotalIncomeAmt |
| End Of Year Assets | $32,522 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION | BusinessNameLine1Txt |