WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION (EIN 39-1163563)
- Tax period
- 2017-09-01 to 2018-08-31
- Filed
- 2019-04-01
- IRS object ID
- 201930919349300643
- Schema version
- 2017v2.3
- 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 | 2019-04-01T20:44:51-05:00 | ReturnTs |
| Tax Period End | 2018-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 135381590 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1764 | AddressLine1Txt |
| City | MADISON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 53701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-09-01 | 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 | BusinessNameLine1Txt |
| Business Name Line2 | ASSOCIATION | BusinessNameLine2Txt |
| 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 | STEVE FREESE | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 6084674650 | PhoneNum |
| Signature | 2019-03-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEITH H BAUMGARTNER | PreparerPersonNm |
| PTIN | P00187845 | PTIN |
| Phone | 6088367500 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 35.130.83.130 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-03-19 | IPDt |
| IP Tm | 15:05:04 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C32B3670134AD3D200CE54ADBCF63ABDF0704D91 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 216FE2405416941D5F66B292E77166F8300AB87D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVE 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 | $3,491,505 | 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 | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $183,218 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$53,468 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $133,253 | PYContributionsGrantsAmt |
| CY Contributions Grants | $62,712 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,412,823 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,405,644 | CYProgramServiceRevenueAmt |
| PY Investment Income | $315 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,176 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,033 | PYOtherRevenueAmt |
| CY Other Revenue | $21,973 | CYOtherRevenueAmt |
| PY Total Revenue | $3,570,424 | PYTotalRevenueAmt |
| CY Total Revenue | $3,491,505 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $20,505 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,057,706 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,206,413 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,982,814 | PYOtherExpensesAmt |
| CY Other Expenses | $2,115,701 | CYOtherExpensesAmt |
| PY Total Expenses | $3,061,025 | PYTotalExpensesAmt |
| CY Total Expenses | $3,334,114 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $509,399 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $157,391 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $989,725 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,015,197 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $344,195 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $212,276 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $645,530 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $802,921 | 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 | WECA COLLECTS MEMBERSHIP DUES AND PROVIDES APPROPRIATE SERVICES AND ASSISTANCE TO ITS MEMBERS TO FURNISH ELECTRIC ENERGY AND ENERGY SERVICES AT COST WITHOUT PROFIT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WECA PROVIDES A JOB TRAINING AND SAFETY PROGRAM THROUGH THEIR PARTNERSHIP WITH DAIRYLAND POWER COOPERATIVE FOR ELECTRIC COOPERATIVE EMPLOYEES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WECA HOSTS AN ANNUAL MEETING FOR ITS MEMBERS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | WECA'S OTHER PROGRAM SERVICES ARE THE FARM REWIRING PROGRAM, WECA FINANCE MANAGER PROGRAM AND LINE SUPERINTENDENTS ASSOCIATION PROGRAM. THESE PROGRAMS FOCUS ON ADDRESSING SAFETY HAZARDS AND PROVIDING TRAINING AND INFORMATION AND ASSISTANCE TO MEMBERS.A KEY COMPONENT OF SERVICES OFFERED TO WECA MEMBER COOPERATIVES IS THE WIDE VARIETY OF EDUCATIONAL PROGRAMMING DESIGNED TO HELP CO-OP EMPLOYEES AND ELECTED DIRECTORS BETTER MEET THEIR RESPONSIBILITIES.FARM REWIRING - MANY AGRICULTURAL FACILITIES IN THE UPPER MIDWEST HAVE BEEN AGING, AND REINVESTMENT IN THEM HAS BEEN MADE MORE DIFFICULT DUE TO LOW MILK PRICES. WISCONSIN'S ELECTRIC COOPERATIVES HAVE STEPPED UP TO THE PLATE AND CREATED A NEW FARM REWIRING FINANCIAL ASSISTANCE PROGRAM FOR DAIRY PRODUCERS.YOUTH LEADERSHIP CONGRESS - MORE THAN 100 HIGH SCHOOL STUDENTS PARTICIPATE EACH YEAR IN WISCONSIN ELECTRIC COOPERATIVE ASSOCIATION'S YOUTH LEADERSHIP CONGRESS AT THE UNIVERSITY OF WISCONSIN-RIVER FALLS. THE EDUCATIONAL PROGRAM INTRODUCES STUDENTS FROM ACROSS THE STATE TO COOPERATIVE BUSINESS BASICS; DEMONSTRATES THE VALUE OF COOPERATION IN EVERYDAY LIFE; AND OFFERS SESSIONS TO HELP DEVELOP LEADERSHIP SKILLS. FOR MANY STUDENTS, IT PROVIDES A FIRST GLIMPSE OF WHAT COLLEGE LIFE IS LIKE. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | 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 With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| 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 | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 9 | 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 |
| 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 | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | 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 | STEVE FREESE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (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 |
|---|---|---|---|---|---|---|---|
| DAVE PAUDLER | |||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| LARRY DOKKESTUL | |||||||
| VICE CHAIRMAN | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DIANE ZIMMERMAN | |||||||
| EXECUTIVE COMMITTEE | 0.50 | Yes (X) | $600 | $0 | $0 | ||
| JUDITH ANIBAS | |||||||
| SECRETARY/TREASURER | 0.50 | Yes (X) | Yes (X) | $700 | $0 | $0 | |
| WILLIAM FISCHER | |||||||
| DIRECTOR | 0.50 | Yes (X) | $1,000 | $0 | $0 | ||
| DALLAS SLOAN | |||||||
| DIRECTOR & EXECUTIVE COMMITTEE | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| JERRY HUBER | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| STEVE LUCAS | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| DAVID HISCHKE | |||||||
| DIRECTOR | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| LAWRENCE BECKER | |||||||
| EX-OFFICIO DIRECTOR | 0.50 | Yes (X) | $500 | $0 | $0 | ||
| DERRICK OBERLE | |||||||
| SECRETARY THRU JULY 2018 | 0.50 | Yes (X) | Yes (X) | $700 | $0 | $0 | |
| ELAINE ECKENDORF | |||||||
| DIRECTOR THRU NOV 2017 | 0.50 | Yes (X) | $1,000 | $0 | $0 | ||
| STEVE FREESE | |||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $160,128 | $0 | $56,808 | ||
| TIM CLAY | |||||||
| VICE PRESIDENT OF OPERATION | 40.00 | Yes (X) | $105,443 | $0 | $34,890 | ||
| BEATA WIERSBA | |||||||
| DIRECTOR OF GOVERNMENT RELATIONS | 40.00 | $111,100 | $0 | $44,332 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $381,171 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $136,030 | 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 (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LSC COMMUNICATIONS US LLC | |||||
| PO BOX 932987 | CLEVELAND | OH | 44193 | PRINTING & PUBLICATION | $483,801 |
| DAIRYLAND POWER COOPERATIVE | |||||
| 3200 E AVENUE SOUTH | LA CROSSE | WI | 54602 | JOB TRAINING & SAFETY | $310,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $62,712 | AllOtherContributionsAmt |
| Total Contributions | $62,712 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| WEC NEWS | 511120 | $1,460,544 | $1,277,326 | $183,218 |
| MEMBERSHIP DUES | 541990 | $1,238,463 | $1,238,463 | |
| SAFETY PROGRAM | 541990 | $312,000 | $312,000 | |
| SKILLBUILDERS PROGRAM | 541900 | $278,396 | $278,396 | |
| DISTRICT AND ANNUAL ME | 541990 | $61,335 | $61,335 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $54,906 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $54,906 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,405,644 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,176 | TotalRevenueColumnAmt |
| Exclusion | $1,176 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,973 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,973 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $21,973 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,491,505 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,278,234 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $183,218 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,176 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $337,569 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $582,135 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,734 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,263 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,712 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $228,040 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,172 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,145 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,062 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,411 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,237 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,824 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,782 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,038 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,623 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,551 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,271 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| WEC NEWS | $763,108 |
| SAFETY PROGRAM EXPENSES | $310,000 |
| SKILLBUILDERS PROGRAM E | $140,785 |
| PROGRAM MEETING EXPENSE | $33,124 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,303 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,334,114 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,568 | BOYAmt |
| EOY | $668,415 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25 | BOYAmt |
| EOY | $127,756 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,215 | BOYAmt |
| EOY | $27,152 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,762 | BOYAmt |
| EOY | $108,315 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $153,337 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $71,312 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,523 | BOYAmt |
| EOY | $82,025 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,665 | BOYAmt |
| EOY | $1,534 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,967 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,725 | BOYAmt |
| EOY | $1,015,197 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $171,114 | BOYAmt |
| EOY | $51,474 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,114 | BOYAmt |
| EOY | $160,802 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,967 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $344,195 | BOYAmt |
| EOY | $212,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $544,828 | BOYAmt |
| EOY | $682,483 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,702 | BOYAmt |
| EOY | $120,438 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $645,530 | BOYAmt |
| EOY | $802,921 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $989,725 | BOYAmt |
| EOY | $1,015,197 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $157,391 | 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
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 | Yes (1) | AgreeCarryoverPriorYearInd |
| Dues Assessments | $1,238,463 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $25,145 | NonDeductibleLbbyngPltclCYAmt |
| Non Ded Lbbyng Pltcl Cyov | $41,234 | NonDedLbbyngPltclCyovAmt |
| Non Deductible Lbbyng Pltcl Tot | $66,379 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $99,077 | AggregateReportedDuesNtcAmt |
| Taxable | -$32,698 | TaxableAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $153,337 | OtherCostOrOtherBasisAmt |
| Depreciation | $71,312 | DepreciationAmt |
| Book Value | $82,025 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $82,025 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $3,491,505 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,491,505 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,491,505 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,334,114 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,334,114 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,334,114 | TotalExpensesPerForm990Amt |
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 | FARM REWIRING GRANT | GrantTypeTxt |
| Recipient | 2 | RecipientCnt |
| Cash Grant | $12,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WECA WORKS WITH EACH COOPERATIVE TO MAKE SURE EACH GRANTEE QUALIFIES FOR THE PROGRAM AND THAT CRITERIA FOR RECEIVING GRANT FUNDS ARE MET. IMPROVEMENTS ARE DISCUSSED WITH THE RESPECTIVE ELECTRIC COOPERATIVE AND A SCOPE OF WORK IS APPROVED FOR THE QUALIFIED EXPENSES. THE ELECTRIC COOPERATIVE VERIFIES THAT THE WORK IS COMPLETE AND THAT THE WORK IS INSPECTED TO MEET STATE CODE REQUIREMENTS. ONCE THESE CONDITIONS ARE SATISFIED, WECA RECEIVES NOTICE AND FINAL AUTHORIZATION FROM THE ELECTRIC COOPERATIVE TO ISSUE GRANT FUNDS. | 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEVE FREESE | ||||||||||||||
| PRESIDENT & CEO | $160,128 | $0 | $0 | $0 | $0 | $0 | $40,702 | $0 | $16,106 | $0 | $216,936 | $0 | $0 | $0 |
| BEATA WIERSBA | ||||||||||||||
| DIRECTOR OF GOVERNMENT RELATIONS | $111,100 | $0 | $0 | $0 | $0 | $0 | $28,556 | $0 | $15,776 | $0 | $155,432 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAIRYLAND POWER COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | JERRY HUBER IS A DIRECTOR OF BOTH WECA AND DAIRYLAND POWER COOPERATIVE | RelationshipDescriptionTxt |
| Transaction | $310,000 | TransactionAmt |
| Transaction | WECA HOLDS A JOB TRAINING AND SAFETY (JT&S) PROGRAM THAT IS OPERATED BY DAIRYLAND POWER COOPERATIVE EMPLOYEES WITH OVERSIGHT BY A STATEWIDE COMMITTEE OF EMPLOYEES, MANAGERS AND DIRECTORS | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION OF ELECTRIC COOPERATIVE BUSINESSES WHO ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | CERTAIN CHANGES TO THE ORGANIZATIONAL DOCUMENTS MUST BE APPROVED BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS REVIEWED BY THE EXECUTIVE OFFICERS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD MEMBERS ARE REQUIRED TO ANNUALLY REVIEW AND SIGN AN ETHICS AND CONFLICT OF INTEREST POLICIES, WHICH REQUIRE DISCLOSURE OF CONFLICTS. THE BOARD PERIODICALLY REVIEWS ALL POLICIES AND AMENDS THEM AS NECESSARY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE 10-MEMBER BOARD OF DIRECTORS IS RESPONSIBLE FOR ANNUALLY DETERMINING THE PRESIDENT & CEO'S SALARY, INCLUDING THE REVIEW OF COMPARABLE SALARY DATA FOR ORGANIZATIONS OF SIMILAR SIZE AND TYPE WITHIN OUR AREA. |
| FORM 990, PART VI, SECTION C, LINE 18 | AVAILABLE AT OFFICE UPON REQUEST |
| FORM 990, PART VI, SECTION C, LINE 19 | POLICIES ARE AVAILABLE UPON REQUEST |