BARRON ELECTRIC COOPERATIVE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- BARRON ELECTRIC COOPERATIVE (EIN 39-0150875)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-15
- IRS object ID
- 202133199349320338
- 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 | 2021-11-15T16:04:51-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2689 COMMERCE DRIVE NW SUITE 201 | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55901 | 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 | 390150875 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRON ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BARR | BusinessNameControlTxt |
| Phone | 7155373171 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40 | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON TORUD | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 7155373171 | PhoneNum |
| Signature | 2021-10-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | AARON | PersonFirstNm |
| Person Last | TORUD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHERINE LUTZKE CPA | PreparerPersonNm |
| PTIN | P01760889 | PTIN |
| Phone | 5072802300 | PhoneNum |
| Preparation | 2021-10-19 | 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 | AARON TORUD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40 | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $38,484,794 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://BARRONELECTRIC.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE RELIABLE ELECTRIC ENERGY AND RELATED SERVICES TO MEMBERS UNDER COOPERATIVE PRINCIPLES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $1,626 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,225,240 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $37,175,128 | CYProgramServiceRevenueAmt |
| PY Investment Income | $39,854 | PYInvestmentIncomeAmt |
| CY Investment Income | $39,112 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,213,748 | PYOtherRevenueAmt |
| CY Other Revenue | $1,245,909 | CYOtherRevenueAmt |
| PY Total Revenue | $40,478,842 | PYTotalRevenueAmt |
| CY Total Revenue | $38,460,149 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $2,436,232 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,979,251 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $441,924 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $393,005 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $37,600,686 | PYOtherExpensesAmt |
| CY Other Expenses | $36,087,895 | CYOtherExpensesAmt |
| PY Total Expenses | $40,478,842 | PYTotalExpensesAmt |
| CY Total Expenses | $38,460,151 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $79,829,578 | TotalAssetsBOYAmt |
| Total Assets EOY | $81,123,237 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,896,618 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,493,118 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $38,932,960 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $39,630,119 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BARRON ELECTRIC COOPERATIVE IS A MEMBER-OWNED BUSINESS THAT SAFELY PROVIDES ENERGY, PRODUCTS, AND SERVICES TO IMPROVE THE QUALITY OF LIFE IN THE AREA WE SERVE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE COOPERATIVE SOLD 325,103,181 KWH OF ELECTRICITY TO MEMBERS DURING 2020. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUES TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. | 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 | 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 | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 30 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 45 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $37,175,128 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,224,547 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 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 | MANDY STRAW | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7155373171 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1456 E LA SALLE AVE | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 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 |
|---|---|---|---|---|---|---|---|
| MICHAEL BAKER | |||||||
| VICE PRESIDENT | 4.00 | Yes (X) | Yes (X) | $9,909 | $0 | $0 | |
| RICHARD BOL | |||||||
| DIRECTOR | 3.75 | Yes (X) | $8,425 | $0 | $0 | ||
| RANDY COOK | |||||||
| PRESIDENT | 4.50 | Yes (X) | Yes (X) | $14,060 | $0 | $0 | |
| WILLIAM EFFERTZ | |||||||
| DIRECTOR | 3.75 | Yes (X) | $6,254 | $0 | $0 | ||
| ARLYN HELM | |||||||
| DIRECTOR | 2.75 | Yes (X) | $8,528 | $0 | $0 | ||
| TIMOTHY KESSLER | |||||||
| TREASURER | 3.50 | Yes (X) | Yes (X) | $10,101 | $0 | $0 | |
| LARRY KUHL | |||||||
| DIRECTOR | 3.00 | Yes (X) | $10,320 | $0 | $0 | ||
| PATRICIA MANDEL | |||||||
| DIRECTOR | 7.50 | Yes (X) | $10,629 | $0 | $0 | ||
| SELMER NELSON | |||||||
| DIRECTOR - PART YEAR | 2.50 | Yes (X) | $3,659 | $0 | $0 | ||
| SCOTT WARWICK | |||||||
| SECRETARY | 3.50 | Yes (X) | Yes (X) | $9,459 | $0 | $0 | |
| DALLAS SLOAN | |||||||
| GENERAL MANAGER | 45.00 | Yes (X) | $199,187 | $0 | $102,475 | ||
| JEFFREY NELSON | |||||||
| LINE SUPERINTENDENT | 45.00 | $111,834 | $0 | $62,379 | Yes (X) | ||
| NATE STEINES | |||||||
| DIRECTOR OF OPERATIONS | 45.00 | $103,394 | $0 | $82,173 | Yes (X) | ||
| MANDY STRAW | |||||||
| DIRECTOR OF FINANCE | 45.00 | $100,997 | $0 | $89,426 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $606,756 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $336,453 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZIELIE'S TREE SERVICE INC | |||||
| PO BOX 307 | BRUCE | WI | 54819 | TREE TRIMMING | $813,314 |
| PUSH INC | |||||
| PO BOX 72 | RICE LAKE | WI | 54868 | PLOW URD SERVICES | $190,672 |
| GP2 UTILITY SERVICES LLC | |||||
| N753 SHALLOW LAKE RD | SARONA | WI | 54870 | PLOW URD SERVICES | $165,297 |
| A-1 POWER LLC | |||||
| 8237 WI HWY 64 | BLOOMER | WI | 54724 | PLOW URD SERVICES | $163,768 |
| B&M UTILITIES | |||||
| 2124 5TH AVE | CHETEK | WI | 54728 | LOCATING SERVICES | $114,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF POWER | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $37,175,128 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,175,128 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $37,175,128 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,962 | TotalRevenueColumnAmt |
| Exclusion | $33,962 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,307 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $27,307 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $27,307 | TotalRevenueColumnAmt |
| Exclusion | $27,307 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $23,850 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $18,700 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $5,150 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,150 | TotalRevenueColumnAmt |
| Exclusion | $5,150 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $7,571 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $5,945 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,626 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $1,626 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL CREDITS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,216,976 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,216,976 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,216,976 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,460,149 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,392,104 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,626 | UnrelatedBusinessRevenueAmt |
| Exclusion | $66,419 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,979,251 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,005 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,390,631 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,175,322 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $24,946,837 |
| DISTRIBUTION MAINTENANC | $2,337,094 |
| ADMINISTRATIVE & GENERA | $1,728,563 |
| DISTRIBUTION OPERATIONS | $1,280,103 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,229,345 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,460,151 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $242,556 | BOYAmt |
| EOY | $210,289 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785 | BOYAmt |
| EOY | $531 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,044,947 | BOYAmt |
| EOY | $3,022,965 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,014 | BOYAmt |
| EOY | $229,352 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,678 | BOYAmt |
| EOY | $401,071 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,864 | BOYAmt |
| EOY | $165,533 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $97,397,346 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,776,084 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,334,226 | BOYAmt |
| EOY | $57,621,262 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,640,659 | BOYAmt |
| EOY | $18,828,444 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $721,849 | BOYAmt |
| EOY | $643,790 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,829,578 | BOYAmt |
| EOY | $81,123,237 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,673,005 | BOYAmt |
| EOY | $2,498,880 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,302,197 | BOYAmt |
| EOY | $35,170,720 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,921,416 | BOYAmt |
| EOY | $3,823,518 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,896,618 | BOYAmt |
| EOY | $41,493,118 | 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 | $38,932,960 | BOYAmt |
| EOY | $39,630,119 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,932,960 | BOYAmt |
| EOY | $39,630,119 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,829,578 | BOYAmt |
| EOY | $81,123,237 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $697,161 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $853,987 | OtherCostOrOtherBasisAmt |
| Book Value | $853,987 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,633,916 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,365,478 | DepreciationAmt |
| Book Value | $3,268,438 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $91,909,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,410,606 | DepreciationAmt |
| Book Value | $53,498,837 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $57,621,262 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN ASSOCIATED ORGANIZATION - PATRONAGE | $17,749,462 | C |
| INVESTMENT IN ASSOCIATED ORGANIZATION - NON GENERAL | $1,037,887 | C |
| OTHER INVESTMENTS | $41,095 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $18,828,444 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| CUSTOMER DEPOSITS | $267,010 |
| ACCRUED INTEREST | $154,778 |
| ACCRUED PAYROLL | $161,662 |
| ACCRUED GROSS REVENUE TAX | $136,617 |
| ACCRUED VACATION | $371,716 |
| OTHER CURRENT LIABILITIES | $100,927 |
| DEFERRED LIABILITIES | $2,519,605 |
| CAPITAL CREDITS PAYABLE | $111,203 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,823,518 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $38,460,149 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $38,460,149 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $38,460,149 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,480,900 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $36,480,900 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,979,251 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,979,251 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $38,460,151 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES AT DECEMBER 31, 2020 AND NOVEMBER 30, 2019. THE COOPERATIVE EVALUATED THEIR TAX POSITIONS AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2020 AND 2019. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | PATRONAGE DVIDENDS ALLOCATED 1,979,251. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (4 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DALLAS SLOAN | ||||||||||||||
| GENERAL MANAGER | $199,187 | $0 | $0 | $0 | $0 | $0 | $77,134 | $0 | $25,341 | $0 | $301,662 | $0 | $0 | $0 |
| MANDY STRAW | ||||||||||||||
| DIRECTOR OF FINANCE | $100,997 | $0 | $0 | $0 | $0 | $0 | $65,179 | $0 | $24,247 | $0 | $190,423 | $0 | $0 | $0 |
| NATE STEINES | ||||||||||||||
| DIRECTOR OF OPERATIONS | $103,394 | $0 | $0 | $0 | $0 | $0 | $57,871 | $0 | $24,302 | $0 | $185,567 | $0 | $0 | $0 |
| JEFFREY NELSON | ||||||||||||||
| LINE SUPERINTENDENT | $111,834 | $0 | $0 | $0 | $0 | $0 | $50,066 | $0 | $12,313 | $0 | $174,213 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ORGANIZATION IS A MEMBER COOPERATIVE. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS NOMINATE ONE OR MORE CANDIDATES FOR A DIRECTOR POSITION FOR EACH DISTRICT OF THE COOPERATIVE. MEMBERS LECT THE BOARD OF DIRECTORS AT THE MEETING OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | EACH MEMBER SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 IS REVIEWED BY THE GENERAL MANAGER AND FINANCE MANAGER BEFORE IT IS SIGNED AND FILED. THE BOARD OF DIRECTORS IS GIVEN A COPY OF THE FORM 990 TO REVIEW BEFORE IT WAS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY WAS GIVEN TO EACH CURRENT EMPLOYEE AND DIRECTOR AS WELL AS EACH NEW EMPLOYEE AND DIRECTOR THE CONFLICT OF INTEREST POLICY IS A SELF-POLICING POLICY IN WHICH IT IS THE RESPONSIBILITY OF EACH EMPLOYEE/DIRECTOR TO COME FORWARD WITH ANY POTENTIAL CONFLICTS WHENEVER THEY OCCUR THE WHISTLEBLOWER POLICY SUPPORTS THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY BY ENCOURAGING ALL EMPLOYEES AND DIRECTORS TO REPORT CONFLICTS OF INTEREST AND OTHER QUESTIONABLE BEHAVIOR. BOARD MEMBERS ARE TO EXCUSE THEMSELVES FROM PROCEEDINGS OR VOTES WHERE A POTENITAL CONFLICT OF INTEREST EXISTS. CONFLICTS OF INTEREST ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS USES COMPARABILITY DATA PROVIDED BY NRECA TO DETERMINE THE COMPENSATION OF THE GENERAL MANAGER. THE BOARD OF DIRECTORS DETERMINES THE GENERAL MANGER'S COMPENSATION AND REPORTS IT TO THE EXECUTIVE SECRETARY VIA MINUTES FROM THE BOARD DIRECTOR CONFIDENTIAL CLOSED SESSION. THE GENERAL MANAGER APPROVES THE COMPENSATION OF ALL OTHER EMPLOYEES. THE GENERAL MANAGER USES BOTH COMPARABILITY DATA PROVIDED BY NRECA AND DATA FROM THE MOST CURRENT WAGE STUDY PERFORMED AT BARRON ELECTRIC BY AN OUTSIDE INDEPENDENT CONSULTANT, TO DETERMINE COMPENSATION. INDIVIDUAL COMPENSATION IS DETERMINED BY THE GENERAL MANAGER. COMPENSATION AS A WHOLE IS APPROVED BY THE BOARD OF DIRECTORS. INDIVIDUAL COMPENSATION IS REPORTED BY A DOCUMENT SIGNED BY THE GENERAL MANAGER. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTATION IS AVAILABLE UPON WRITTEN REQUEST TO THE ATTENTION OF THE GENERAL MANAGER. |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF CAPITAL CREDITS -1,282,090. PATRONAGE DIVIDEND ALLOCATED 1,979,251. |
| FORM 990, PART XII, LINE 2C: | THERE HAVE BEEN NO CHANGES TO THE OVERSIGHT PROCESS. |
| FORM 990, PART IX, LINE 4: | THE IRS INSTRUCTIONS STATE THAT PATRONAGE DIVIDENDS PAID BY SECTION 501(C)(12) ORGANIZATIONS TO THEIR MEMBERS SHOULD BE REPORTED ON LINE 4. THE ORGANIZATION HAS INTERPRETED PATRONAGE DIVIDENDS PAID TO MEAN PATRONAGE DIVIDENDS ALLOCATED OR TO BE ALLOCATED FOR THE CURRENT YEAR. SINCE THIS ALLOCATION IS NOT AN EXPENSE UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP), THIS HAS RESULTED IN A RECONCILING ITEM TO NET ASSETS IN PART XI, ON PAGE 12 OF THE FORM 990. |