WEST CENTRAL ELECTRIC COOPERATIVE INCORPORATED: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WEST CENTRAL ELECTRIC COOPERATIVE INCORPORATED (EIN 46-0225950)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-06-17
IRS object ID: 202021699349301767
Schema version: 2019v5.1
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
Form 990
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-06-17T16:32:50-05:00	ReturnTs
Tax Period End	2019-12-31	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	2019-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	460225950	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WEST CENTRAL ELECTRIC COOPERATIVE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	6056692472	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 17	AddressLine1Txt
City	MURDO	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	575590017	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFF BIRKELAND	PersonNm
Person Title	MANAGER	PersonTitleTxt
Phone	6056692472	PhoneNum
Signature	2020-06-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAURIE HANSON	PreparerPersonNm
PTIN	P00851848	PTIN
Phone	6053391999	PhoneNum
Preparation	2020-06-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	67.130.171.59	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-06-16	IPDt
IP Tm	13:17:10	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	F7BA031C655DF5D2BE7843B8A6CBF62E51E7FB61	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MIKE MCQUISTION	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 17	AddressLine1Txt
City	MURDO	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	575590017	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$18,510,504	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	HTTP://WWW.WCE.COOP	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1949	FormationYr
Legal Domicile State	SD	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE ELECTRICITY TO RURAL AREAS.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	34	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$18,601,484	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,262,574	CYProgramServiceRevenueAmt
PY Investment Income	$218,110	PYInvestmentIncomeAmt
CY Investment Income	$247,442	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$18,819,594	PYTotalRevenueAmt
CY Total Revenue	$18,510,016	CYTotalRevenueAmt
PY Grants And Similar Paid	$15,750	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$21,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,920,353	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$972,681	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,682,479	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,732,870	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$12,880,714	PYOtherExpensesAmt
CY Other Expenses	$13,452,505	CYOtherExpensesAmt
PY Total Expenses	$18,499,296	PYTotalExpensesAmt
CY Total Expenses	$18,179,056	CYTotalExpensesAmt
PY Revenues Less Expenses	$320,298	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$330,960	CYRevenuesLessExpensesAmt
Total Assets BOY	$48,919,044	TotalAssetsBOYAmt
Total Assets EOY	$50,272,377	TotalAssetsEOYAmt
Total Liabilities BOY	$30,699,026	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$31,420,465	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,220,018	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$18,851,912	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE ELECTRICITY TO RURAL AREAS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 3,651 MEMBERS AND BUILT 50.09 MILES OF LINES.	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	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	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	11	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	34	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
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	$18,232,720	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$286,280	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	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	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	JEFF BIRKELAND	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6056692472	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 17	AddressLine1Txt
City	MURDO	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	57559	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 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
MIKE MCQUISTION
PRESIDENT	10.00	Yes (X)	Yes (X)	$12,520	$0	$0
SHAD RIGGLE
VICE PRESIDENT	7.00	Yes (X)	Yes (X)	$15,880	$0	$0
KENNETH MILLER
SECRETARY-TREASURER	8.00	Yes (X)	Yes (X)	$15,040	$0	$0
RICHARD BENDT
DIRECTOR	7.00	Yes (X)		$13,080	$0	$0
DAVID J MERTENS
DIRECTOR	10.00	Yes (X)		$13,360	$0	$0
KEVIN NEUHAUSER
DIRECTOR	8.00	Yes (X)		$14,200	$0	$0
JIM WILLERT
DIRECTOR	5.00	Yes (X)		$10,840	$0	$0
MARTY HANSEN
DIRECTOR	8.00	Yes (X)		$16,160	$0	$0
PAUL PATTERSON
DIRECTOR	8.00	Yes (X)		$14,200	$0	$0
JIM SMITH
DIRECTOR	6.00	Yes (X)		$15,600	$0	$0
STEVEN J REED
GENERAL MANAGER/CEO UNTIL OCT 19	50.00		Yes (X)	$330,453	$0	$110,234
JEFF BIRKELAND
CFO/ASST MGR/MANAGER BEG OCT 19	50.00		Yes (X)	$148,548	$0	$108,608
SCOTT KITTLESON
OPERATIONS MANAGER	50.00			$132,310	$0	$37,469	Yes (X)
KIT TALICH
SYSTEM ENGINEER	50.00			$110,897	$0	$51,517	Yes (X)
ROBERT KAISER
STAFF ASSISTANT	50.00			$101,973	$0	$44,527	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$965,061	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$352,355	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	5	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF POWER	221000	$17,310,726	$17,310,726
OTHER OPERATING	221000	$514,587	$514,587
CAPITAL CREDITS	221000	$450,677	$450,677
OTHER NON-OPERATING	900099	-$13,416	-$13,416

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,262,574	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$247,930	TotalRevenueColumnAmt
Exclusion	$247,930	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$488	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$488	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$488	TotalRevenueColumnAmt
Exclusion	-$488	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,510,016	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,262,574	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$247,442	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$21,000	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$972,681	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$763,663	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,300,037	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$468,618	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$200,552	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$988,957	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,679,406	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF POWER	$9,194,505
DISTRIBUTION-OPERATIONS	$1,942,598
ADMIN & GENERAL	$1,806,324
DISTRIBUTION-MAINTENANC	$569,595

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$2,728,880	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,179,056	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,806,280	BOYAmt
EOY	$660,620	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,994,813	BOYAmt
EOY	$1,957,529	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$213,086	BOYAmt
EOY	$296,906	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,066,591	BOYAmt
EOY	$1,274,887	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$445,414	BOYAmt
EOY	$309,901	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$62,240,589	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$27,769,481	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$33,526,423	BOYAmt
EOY	$34,471,108	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$588,229	BOYAmt
EOY	$2,034,151	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$143,900	BOYAmt
EOY	$164,188	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$7,909,214	BOYAmt
EOY	$7,902,993	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,225,094	BOYAmt
EOY	$1,200,094	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,919,044	BOYAmt
EOY	$50,272,377	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,970,205	BOYAmt
EOY	$1,904,088	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$26,715,176	BOYAmt
EOY	$27,579,560	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$345,310	BOYAmt
EOY	$345,310	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,668,335	BOYAmt
EOY	$1,591,507	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$30,699,026	BOYAmt
EOY	$31,420,465	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	$18,220,018	BOYAmt
EOY	$18,851,912	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,220,018	BOYAmt
EOY	$18,851,912	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$48,919,044	BOYAmt
EOY	$50,272,377	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$330,960	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$300,934	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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$87,244	OtherCostOrOtherBasisAmt
Book Value	$87,244	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,583,707	OtherCostOrOtherBasisAmt
Depreciation	$964,697	DepreciationAmt
Book Value	$1,619,010	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$58,267,646	OtherCostOrOtherBasisAmt
Depreciation	$26,804,784	DepreciationAmt
Book Value	$31,462,862	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,301,992	OtherCostOrOtherBasisAmt
Book Value	$1,301,992	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$34,471,108	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
RUSHMORE ELECTRIC POWER COOPERATIVE	$6,959,575	C
BASIN ELECTRIC POWER COOPERATIVE MEMEBERSHIP	$100	C
RURAL ELECTRIC SUPPLY COOPERATIVE	$40,404	C
NATIONAL INFORMATION SOLUTIONS COOPERATIVE	$49,800	C
FEDERATED RURAL ELECTRIC INSURANCE CORPORATION	$249,625	C
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION	$603,489	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$7,902,993	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$206,535
DEFERRED CREDITS	$1,384,972

Field	Value	IRS element (for citing)
Total Liability	$1,591,507	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$18,510,016	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$18,510,016	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$18,510,016	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$17,206,375	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$17,206,375	ExpensesSubtotalAmt
Other Expenses Not Included	$972,681	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$972,681	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$18,179,056	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 AND IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. THE COOPERATIVE 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 COOPERATIVE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

ALLOCATION OF 2019 MARGINS TO MEMBERS IN 2020 972,681.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	21	RecipientCnt
Cash Grant	$21,000	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	EACH YEAR WEST CENTRAL SUPPORTS CONTINUING EDUCATION FOR AREA STUDENTS BY OFFERING SEVERAL SCHOLARSHIPS TO HIGH SCHOOL SENIORS WHO ARE DEPENDENTS OF COOPERATIVE MEMBERS. THE SCHOLARSHIP COMMITTEE, CEO, DIRECTOR OF MEMBER SERVICES, AND CFO ARE CHARGED WITH REVIEWING APPLICATIONS AND DETERMINING THE WINNERS BASED ON THEIR MERITS. SCHOLARSHIP DISBURSEMENTS ARE CO-PAYABLE TO THE STUDENT AND THE SCHOOL OF THE STUDENTS CHOICE. SHOULD A STUDENT DECIDE NOT TO ATTEND SCHOOL, THE FUNDS ARE RETURNED TO WEST CENTRAL ELECTRIC COOPERATIVE INC. THE PROCESS FOR MONITORING INCLUDES APPROVAL THROUGH THE BUDGET PROCESS BY THE BOARD. THE BOARD IS INFORMED OF THE SCHOLARSHIP WINNERS AND THE AMOUNT GIVEN EACH YEAR.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (5 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
STEVEN J REED
GENERAL MANAGER/CEO UNTIL OCT 19	$238,103	$0	$0	$0	$92,350	$0	$90,530	$0	$21,891	$0	$442,874	$0	$0	$0
JEFF BIRKELAND
CFO/ASST MGR/MANAGER BEG OCT 19	$131,353	$0	$0	$0	$17,195	$0	$92,516	$0	$17,379	$0	$258,443	$0	$0	$0
SCOTT KITTLESON
OPERATIONS MANAGER	$114,732	$0	$0	$0	$17,578	$0	$21,377	$0	$17,299	$0	$170,986	$0	$0	$0
KIT TALICH
SYSTEM ENGINEER	$95,007	$0	$0	$0	$15,890	$0	$28,570	$0	$24,030	$0	$163,497	$0	$0	$0
ROBERT KAISER
STAFF ASSISTANT	$90,602	$0	$0	$0	$11,371	$0	$34,593	$0	$10,893	$0	$147,459	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PART II, COLUMN (C)	FormAndLineReferenceDesc
Explanation	PART II COLUMN (C) INCLUDES THE CHANGE IN ACTUARIAL VALUE IN THE DEFINED BENEFIT PLAN FOR ALL PERSONS INCLUDED ON SCHEDULE J. THE ACTUAL CONTRIBUTIONS TO THE DEFINED BENEFIT PLAN FOR EACH RESPECTIVE EMPLOYEE ARE NOT INCLUDIBLE IN COLUMN (C).	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	CLASS A MEMBERS - ALL MEMBERS WITH LESS THAN A 2 MW LOAD. CLASS B MEMBERS - MEMBERS HAVING A LOAD EQUAL TO OR GREATER THAN 2 MW.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER HAS ONE VOTE FOR ELECTION OF BOARD MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS VOTE ON BYLAW CHANGES.
FORM 990, PART VI, SECTION A, LINE 8B	COMMITTEES MEET AND REPORT TO THE BOARD. THE ENTIRE BOARD ACTS AS A WHOLE. A COMMITTEE CANNOT TAKE ACTION BY ITSELF.
FORM 990, PART VI, SECTION B, LINE 11B	THE BOARD WILL REVIEW THE FORM 990 AT A BOARD MEETING PRIOR TO FILING THE 990. BOARD MEMBERS WILL BE GIVEN A COPY OF THE 990 AT THAT TIME.
FORM 990, PART VI, SECTION B, LINE 12C	ALL DIRECTORS AND STAFF ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. EITHER MANAGEMENT OR THE BOARD CAN DETERMINE IF THERE IS A CONFLICT OF INTEREST. CONFLICTS ARE REVIEWED AT THE CEO AND BOARD LEVEL. THE RESTRICTIONS ARE IMPOSED ON A CASE BY CASE BASIS AND WILL REMOVE THE CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD USES NRECA COMPENSATION STUDY AND SDREA WAGE AND SALARY SURVEY TO SET THE CEO'S COMPENSATION. CEO USES NRECA COMPENSATION STUDY AND SDREA WAGE AND SALARY SURVEY TO SET STAFF AND INSIDE EMPLOYEES' WAGES. THIS PROCESS IS DONE BI-ANNUALLY AND WAS LAST UNDERTAKEN IN 2018.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO OUR MEMBERS. ALL DOCUMENTS CAN BE VIEWED AT THE COOPERATIVE HEADQUARTERS IN MURDO.
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, OPERATIONS MANAGER, AND SYSTEM ENGINEER. 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 XI, LINE 9:	RETIREMENT OF CAPITAL CREDITS -671,747. ALLOCATION OF 2019 MARGINS TO MEMBERS IN 2020 972,681.
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 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.