ST CROIX ELECTRIC COOPERATIVE: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ST CROIX ELECTRIC COOPERATIVE (EIN 39-0585072)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-05-09
- IRS object ID
- 201841299349300429
- 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 | 2018-05-09T08:10:06-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411562398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSONSV LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5801 DULUTH STREET SUITE 360 | AddressLine1Txt |
| City | GOLDEN VALLEY | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55422 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390585072 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STCR | BusinessNameControlTxt |
| Phone | 7157967000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | HAMMOND | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54015 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK PENDERGAST | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 7157967000 | PhoneNum |
| Signature | 2018-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT GUYER CPA | PreparerPersonNm |
| PTIN | P00386499 | PTIN |
| Phone | 7635429633 | PhoneNum |
| Preparation | 2018-05-08 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | MARK PENDERGAST | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1925 RIDGEWAY STREET | AddressLine1Txt |
| City | HAMMOND | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54015 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,791,499 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SCECNET.NET | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | COOPERATIVE | OtherOrganizationDsc |
| Formation | 1937 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | DISTRIBUTE ELECTRIC ENERGY | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 29 | TotalEmployeeCnt |
| Total Gross UBI | $105,567 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$4,762 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $22,750,999 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $23,219,137 | CYProgramServiceRevenueAmt |
| PY Investment Income | $257,260 | PYInvestmentIncomeAmt |
| CY Investment Income | $275,415 | CYInvestmentIncomeAmt |
| PY Other Revenue | $173,980 | PYOtherRevenueAmt |
| CY Other Revenue | $2,296,947 | CYOtherRevenueAmt |
| PY Total Revenue | $23,182,239 | PYTotalRevenueAmt |
| CY Total Revenue | $25,791,499 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,858,567 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $2,180,428 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $406,507 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $403,389 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $20,917,165 | PYOtherExpensesAmt |
| CY Other Expenses | $23,207,682 | CYOtherExpensesAmt |
| PY Total Expenses | $23,182,239 | PYTotalExpensesAmt |
| CY Total Expenses | $25,791,499 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $50,871,095 | TotalAssetsBOYAmt |
| Total Assets EOY | $52,170,678 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,446,201 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $26,561,979 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,424,894 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,608,699 | NetAssetsOrFundBalancesEOYAmt |
| Mission | DISTRIBUTE ELECTRIC ENERGY | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE COOPERATIVE PROVIDES RURAL ELECTRICAL SERVICE TO 10,717 CONSUMERS. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 88 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 29 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Members And Shr Gross Income | $23,551,689 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,684,486 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | 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 | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TONYA GULLIXSON | PersonNm |
| Phone | 7157967000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 160 | AddressLine1Txt |
| City | HAMMOND | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54015 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| WILLIAM FINDLAY | ||||||
| DIRECTOR | 1.23 | Yes (X) | $2,940 | $0 | $0 | |
| FRANCIS KLATT | ||||||
| DIRECTOR | 1.08 | Yes (X) | $4,900 | $0 | $0 | |
| PAUL NYHUS | ||||||
| DIRECTOR | 1.48 | Yes (X) | $3,360 | $0 | $0 | |
| DERRICK OBERLE | ||||||
| VICE CHAIRMA | 2.39 | Yes (X) | $7,140 | $0 | $0 | Yes (X) |
| DAVID ORF | ||||||
| SECRETARY/TR | 2.52 | Yes (X) | $4,340 | $0 | $0 | Yes (X) |
| WILLIAM PEAVEY | ||||||
| CHAIRMAN | 4.64 | Yes (X) | $6,580 | $0 | $0 | Yes (X) |
| NEIL PLOURDE | ||||||
| DIRECTOR | 3.43 | Yes (X) | $6,300 | $0 | $0 | |
| ALAN WILKIE | ||||||
| DIRECTOR | 4.06 | Yes (X) | $7,000 | $0 | $0 | |
| GEORGE YATES | ||||||
| DIRECTOR | 1.33 | Yes (X) | $4,200 | $0 | $0 | |
| TONYA GULLIXSON | ||||||
| MANAGER OF F | 40.00 | $84,556 | $0 | $43,751 | Yes (X) | |
| MARK PENDERGAST | ||||||
| PRESIDENT/CE | 40.00 | $272,073 | $0 | $132,402 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $403,389 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $176,153 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BADGER UNITED COOPERATIVE SERVICES | |||||
| PO BOX 368 | FALL CREEK | WI | 54742 | TREE TRIMMING/ | $248,804 |
| TJADER & HIGHSTROM UTILITY SERVICES | |||||
| PO BOX 856489 | MINNEAPOLIS | MN | 55485 | WORK ORDER CONT | $106,018 |
| KARCZ UTILITY SERVICES LLC | |||||
| 977 YUREK ROAD | PULASKI | WI | 54162 | UNDERGROUND INS | $100,429 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| ELECTRICITY SALES | 221000 | $22,227,525 | $22,227,525 | |
| CAPITAL CREDITS | 221000 | $801,274 | $801,274 | |
| OTHER ELECTRICAL INCOME | 221000 | $181,817 | $181,817 | |
| POLE RENTAL | 221000 | $8,521 | $8,521 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $23,219,137 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $275,415 | TotalRevenueColumnAmt |
| Exclusion | $275,415 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,379 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,379 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,379 | TotalRevenueColumnAmt |
| Exclusion | $17,379 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | BusinessBusinessCd | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| DAIRYLAND NWPA SETTLEMENT | $2,106,639 | $2,106,639 | ||
| MANAGEMENT FEE | $60,914 | 541610 | $60,914 | |
| OTHER INCOME | $52,478 | $52,478 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $59,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,884 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $44,653 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,279,568 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,791,499 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,384,617 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $105,567 | UnrelatedBusinessRevenueAmt |
| Exclusion | $301,315 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,180,428 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,389 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $936,103 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,694,547 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PURCHASED POWER | $15,196,833 |
| PLANT OPERATIONS | $2,019,625 |
| DAIRYLAND NWPA SETTLEMENT | $1,678,436 |
| ADMINISTRATIVE AND GENERA | $1,280,257 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401,881 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,791,499 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,990 | BOYAmt |
| EOY | $382,720 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,776,125 | BOYAmt |
| EOY | $2,240,523 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,392,163 | BOYAmt |
| EOY | $2,448,072 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,121 | BOYAmt |
| EOY | $170,085 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $465,441 | BOYAmt |
| EOY | $596,479 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,559 | BOYAmt |
| EOY | $169,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $53,512,316 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $19,491,515 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,314,757 | BOYAmt |
| EOY | $34,020,801 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,079,383 | BOYAmt |
| EOY | $11,647,964 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,556 | BOYAmt |
| EOY | $494,400 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,871,095 | BOYAmt |
| EOY | $52,170,678 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,058,413 | BOYAmt |
| EOY | $2,220,829 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,788,343 | BOYAmt |
| EOY | $23,789,721 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,445 | BOYAmt |
| EOY | $551,429 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,446,201 | BOYAmt |
| EOY | $26,561,979 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,485 | BOYAmt |
| EOY | $49,290 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,111,851 | BOYAmt |
| EOY | $24,249,302 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,264,558 | BOYAmt |
| EOY | $1,310,107 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,424,894 | BOYAmt |
| EOY | $25,608,699 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,871,095 | BOYAmt |
| EOY | $52,170,678 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,183,805 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $137,640 | OtherCostOrOtherBasisAmt |
| Book Value | $137,640 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,374,676 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,491,515 | DepreciationAmt |
| Book Value | $33,883,161 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,020,801 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (8 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| DAIRYLAND POWER COOPERATIVE | $9,162,405 | C |
| INVESTMENT IN SUBSIDIARY | $928,221 | C |
| CFC MEMBERSHIP CAPITAL SECURITIES | $500,000 | C |
| CFC CERTIFICATES | $385,599 | C |
| CFC | $215,357 | C |
| OTHER ASSOCIATED COMPANIES | $195,423 | C |
| RURAL ELECTRIC SUPPLY COOPERATIVE | $149,573 | C |
| FEDERATED RURAL ELECTRIC INSURANCE | $111,386 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $11,647,964 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED CREDITS | $516,932 |
| DUE TO AFFILIATE | $34,497 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $551,429 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,977,036 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $338,453 | OtherRevenueAmt |
| Revenue Not Reported | $338,453 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,638,583 | RevenueSubtotalAmt |
| Other Revenues Not Included | $152,916 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $152,916 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,791,499 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,784,835 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $326,680 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $326,680 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,458,155 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,333,344 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,333,344 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $25,791,499 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE COMPANY ACCOUNTS FOR INCOME TAX PROVISIONS FOLLOWING ASC TOPIC 740 INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS ANY UNCERTAIN INCOME TAX POSITIONS THE COMPANY HAS OR EXPECTS TO TAKE IN ITS INCOME TAX RETURNS. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS/LIABILITIES. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | REVENUES OF TAXABLE SUBSIDIARY 353,061 REVENUES OF TAXABLE LLC SUB -14,608 |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | MERCH. SALES, INTERNET AND FIRST CALL PH. NETTED 152,916 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | EXPENSES OF TAXABLE SUBSIDIARY 321,759 EXPENSES OF TAXABLE LLC SUB 4,921 |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | CAPITAL CREDITS ALLOCATED TO PATRONS FOR CURRENT YEAR 2,180,428 MERCH. SALES, INTERNET AND FIRST CALL PH NETTED 152,916 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK PENDERGAST | PersonNm |
| Title | PRESIDENT/CEO | TitleTxt |
| Base Compensation Filing Org | $272,073 | BaseCompensationFilingOrgAmt |
| Deferred Compensation Flng Org | $106,994 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $25,408 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $404,475 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | THE COOPERATIVE ASSOCIATION IS ORGANIZED WITHOUT CAPITAL STOCK AND THERE IS ONLY ONE CLASS OF MEMBERS WITH RESPECT TO VOTING INTERESTS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEMBERS FROM WITHIN EACH DISTRICT OF THE COOPERATIVE SHALL ELECT A DIRECTOR TO SERVE FOR A THREE YEAR TERM COMMENCING AT THE DATE OF THE ANNUAL MEETING OF THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 11B | THE PRESIDENT/CEO AND THE FINANCE AND ADMINISTRATION MANAGER REVIEW THE FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS ALSO REVIEW THE FORM 990, BUT GENERALLY NOT BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, 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/DIRECTORS TO REPORT CONFLICTS OF INTEREST AND QUESTIONABLE BEHAVIOR. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS DOES A COMPARISON AND ANALYSIS WITH OTHER SIMILAR POSITIONS IN DETERMINING THE COMPENSATION FOR THE PRESIDENT/CEO. AN INDEPENDENT COMPANY SUPPLIES WAGE AND SALARY INFORMATION EVERY TWO YEARS. THE MANAGERS GRADE EMPLOYEES AND BRING SUGGESTED COMPENSATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 15B | AN INDEPENDENT COMPANY SUPPLIES WAGE AND SALARY INFORMATION EVERY TWO YEARS. THE BOARD OF DIRECTORS DOES A COMPARISON AND ANALYSIS OF THE INFORMATION PROVIDED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE COOPERATIVE MAKES DOCUMENTATION AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES ARE AVAILABLE AT THE OFFICE IN HAMMOND, WI. |
| FORM 990, PART XI, LINE 9 | CAPITAL CREDITS ALLOCATED 2,180,428 MEMBERSHIPS ISSUED 805 REVENUE OF TAXABLE SUBSIDIARY 353,061 REVENUE OF TAXABLE LLC SUBSIDIARY -14,608 RETIRED CAPITAL CREDITS -1,009,201 EXPENSES OF TAXABLE SUBSIDIARY -321,759 EXPENSES OF TAXABLE LLC SUBSIDIARY -4,921 TOTAL 1,183,805 |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Business Name Line2DirectControllingEntityName/BusinessNameLine2Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ST CROIX SERVICES INC | |||||||||||||
| PO BOX 160 | HAMMOND | WI | 54015 | 391846568 | INTERNET | WI | ST CROIX | C CORP | $31,302 | $819,818 | 1.00000 | false | |
| ST CROIX SOLAR LLC | |||||||||||||
| PO BOX 160 | HAMMOND | WI | 54015 | 464860648 | GENERATION | WI | ST CROIX | C CORP | -$19,529 | $142,048 | 1.00000 | false | ELECTRIC COOPERATIVE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ST CROIX SERVICES INC | ||
| O | $60,914 | ALLOCATION OF TIME |
| ST CROIX SERVICES INC | ||
| J | $6,000 | ACTUAL CASH RECEIVED |
| ST CROIX SERVICES INC | ||
| Q | $8,862 | ALLOCATION OF EXPENSES |
| ST CROIX SOLAR LLC | ||
| Q | $3,864 | ALLOCATION OF EXPENSES |