ROCK COUNTY ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- ROCK COUNTY ELECTRIC COOPERATIVE ASSOCIATION (EIN 39-0574424)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-08
- IRS object ID
- 202542819349301809
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-08T14:24:52-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390574424 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rock Energy Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % Shane Larson | InCareOfNm |
| Business Name Control | ROCK | BusinessNameControlTxt |
| Phone | 6087524550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1758 | AddressLine1Txt |
| City | Janesville | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 535471758 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SHANE LARSON | PersonNm |
| Person Title | Chief Executive Officer | PersonTitleTxt |
| Phone | 6087524550 | PhoneNum |
| Signature | 2025-10-08 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Shane L Larson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1758 | AddressLine1Txt |
| City | Janesville | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 535471758 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $66,367,282 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.rock.coop | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1936 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | As an energy cooperative Rock Energy Cooperative strives to distribute reliable electric and natural gas services at competitive prices to its members | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 56 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $63,678,282 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $65,216,745 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,074,614 | PYInvestmentIncomeAmt |
| CY Investment Income | $866,990 | CYInvestmentIncomeAmt |
| PY Other Revenue | $182,220 | PYOtherRevenueAmt |
| CY Other Revenue | $229,443 | CYOtherRevenueAmt |
| PY Total Revenue | $64,935,116 | PYTotalRevenueAmt |
| CY Total Revenue | $66,313,178 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,940,623 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $4,639,868 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,621,598 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,783,258 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $55,372,895 | PYOtherExpensesAmt |
| CY Other Expenses | $55,890,052 | CYOtherExpensesAmt |
| PY Total Expenses | $64,935,116 | PYTotalExpensesAmt |
| CY Total Expenses | $66,313,178 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $129,557,721 | TotalAssetsBOYAmt |
| Total Assets EOY | $131,544,746 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $74,583,382 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $73,616,364 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $54,974,339 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $57,928,382 | NetAssetsOrFundBalancesEOYAmt |
| Mission | As an energy cooperative, Rock Energy Cooperative strives to distribute reliable electric and natural gas services at competitive prices to its members. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $66,313,178 | ExpenseAmt |
| Revenue | $66,313,178 | RevenueAmt |
| Desc | Distribution of electric and natural gas services | Desc |
| Total Program Service Expenses | $66,313,178 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 56 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $65,216,746 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $1,096,432 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Excs Tax Sect4951 Or4952 Or4953 | false | ExcsTaxSect4951Or4952Or4953Ind |
| 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 | Yes (true) | 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 | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rock Energy Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6087524550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1758 | AddressLine1Txt |
| City | Janesville | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 535471758 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| SHANE L LARSON | ||||||||
| CEO | 60.00 | 0.00 | Yes (X) | $481,201 | $0 | $177,524 | ||
| CHRISTOPHER R TULLAR | ||||||||
| Operations Manager | 50.00 | 0.00 | $182,889 | $0 | $66,017 | Yes (X) | ||
| WILLIAM WRIGHT | ||||||||
| Lineman | 48.00 | 0.00 | $174,865 | $0 | $43,875 | Yes (X) | ||
| TIMOTHY GILLITZER | ||||||||
| Lineman | 46.00 | 0.00 | $169,909 | $0 | $35,990 | Yes (X) | ||
| LAVERNE J SLABACK | ||||||||
| Lineman | 46.50 | 0.00 | $163,378 | $0 | $41,647 | Yes (X) | ||
| MARCUS PERKINS | ||||||||
| Lineman | 51.00 | 0.00 | $156,564 | $0 | $42,608 | Yes (X) | ||
| RONALD F RICHARDS | ||||||||
| Director | 10.00 | 0.00 | Yes (X) | $14,950 | $0 | $0 | Yes (X) | |
| CLARK A SCHOONOVER | ||||||||
| Chairman | 10.00 | 0.00 | Yes (X) | $12,750 | $0 | $0 | Yes (X) | |
| BARBARA L MILLER | ||||||||
| Director | 7.00 | 0.00 | Yes (X) | $12,250 | $0 | $0 | Yes (X) | |
| TODD THOMPSON | ||||||||
| Director | 10.00 | 0.00 | $11,375 | $0 | $0 | Yes (X) | ||
| MARIAN A TRESCHER | ||||||||
| Secretary | 6.00 | 0.00 | Yes (X) | $10,025 | $0 | $0 | Yes (X) | |
| WENDELL A BOYER | ||||||||
| Director | 2.50 | 0.00 | $8,925 | $0 | $0 | Yes (X) | ||
| DERIK ROTH | ||||||||
| Director | 5.00 | 0.00 | $8,050 | $0 | $0 | Yes (X) | ||
| THERESA HUBER | ||||||||
| Director | 4.00 | 0.00 | $7,700 | $0 | $0 | Yes (X) | ||
| WILLIAM E FISCHER | ||||||||
| Director | 4.00 | 0.00 | $4,200 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,419,031 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $407,661 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 25 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| J&R Underground LLC | |||||
| PO Box 82 | Blanchardville | WI | 53516 | TrenchingBoring | $1,278,582 |
| Asplundh | |||||
| 1700 Solutions Center | Chicago | IL | 606771700 | Tree Trimming | $1,688,654 |
| MP Systems | |||||
| 2611 S Executive Drive | East Troy | WI | 53120 | Electric Line Work | $1,188,652 |
| Vanngaurd Utility Partners | |||||
| 4311 Oakwood Lane | West Des Moines | IA | 50265 | Locating | $501,203 |
| Corporate Contractors Inc | |||||
| 3800 Milwaukee Road Suite 200 Ste 2 | Beloit | WI | 53511 | Building Improvements | $141,809 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Energy Sales | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $65,216,745 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $65,216,745 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $65,216,745 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $863,562 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $680,906 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $182,656 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $229,442 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $229,442 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $229,442 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $229,442 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $57,147 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $53,719 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,428 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,428 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,428 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $386 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $385 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $66,313,178 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $66,130,522 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $182,656 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,639,868 | TotalAmt |
| Program Services | $4,639,868 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $748,950 | TotalAmt |
| Program Services | $748,950 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,374,180 | TotalAmt |
| Program Services | $3,374,180 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $619,878 | TotalAmt |
| Program Services | $619,878 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $685,332 | TotalAmt |
| Program Services | $685,332 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $354,918 | TotalAmt |
| Program Services | $354,918 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,791 | TotalAmt |
| Program Services | $75,791 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,000 | TotalAmt |
| Program Services | $24,000 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,976 | TotalAmt |
| Program Services | $87,976 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,048 | TotalAmt |
| Program Services | $310,048 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,986 | TotalAmt |
| Program Services | $266,986 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,574 | TotalAmt |
| Program Services | $120,574 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,675 | TotalAmt |
| Program Services | $51,675 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,962 | TotalAmt |
| Program Services | $111,962 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,646,316 | TotalAmt |
| Program Services | $2,646,316 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,646,905 | TotalAmt |
| Program Services | $5,646,905 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,116 | TotalAmt |
| Program Services | $179,116 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Purchased Energy-Wholesal | $40,937,549 | $40,937,549 |
| Property Taxes | $517,417 | $517,417 |
| Tree Trimming | $1,572,054 | $1,572,054 |
| Distribution Ops Line Exp | $2,032,821 | $2,032,821 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,308,862 | TotalAmt |
| Program Services | $1,308,862 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,313,178 | TotalAmt |
| Program Services | $66,313,178 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $271,979 | BOYAmt |
| EOY | $151,466 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,651,594 | BOYAmt |
| EOY | $235,133 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,180,929 | BOYAmt |
| EOY | $5,255,940 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,109,298 | BOYAmt |
| EOY | $2,163,158 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,584 | BOYAmt |
| EOY | $507,230 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $176,496,242 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,949,508 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,422,800 | BOYAmt |
| EOY | $112,546,734 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,202,470 | BOYAmt |
| EOY | $8,436,829 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,204,067 | BOYAmt |
| EOY | $2,248,256 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,557,721 | BOYAmt |
| EOY | $131,544,746 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,853,320 | BOYAmt |
| EOY | $12,110,965 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $58,375,127 | BOYAmt |
| EOY | $57,358,966 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,354,935 | BOYAmt |
| EOY | $4,146,433 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,583,382 | BOYAmt |
| EOY | $73,616,364 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,225,188 | BOYAmt |
| EOY | $56,144,094 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,749,151 | BOYAmt |
| EOY | $1,784,288 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,974,339 | BOYAmt |
| EOY | $57,928,382 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,557,721 | BOYAmt |
| EOY | $131,544,746 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,954,043 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $491,869 | InvestmentCostOrOtherBasisAmt |
| Book Value | $491,869 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $7,980,512 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,827,684 | DepreciationAmt |
| Book Value | $5,152,828 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $164,511,579 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $61,121,824 | DepreciationAmt |
| Book Value | $103,389,755 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $3,512,282 | InvestmentCostOrOtherBasisAmt |
| Book Value | $3,512,282 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $112,546,734 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| NRUCFC | $4,356,923 | C |
| ATC | $3,105,826 | C |
| RESCO | $489,249 | C |
| Federated Rural Insurance | $296,065 | C |
| NISC | $157,627 | C |
| Other | $31,139 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $8,436,829 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Refundable Deposits | Desc |
| Amt | $4,146,433 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,146,433 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $66,313,178 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $66,313,178 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $66,313,178 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $61,673,310 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $61,673,310 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $4,639,868 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $4,639,868 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $66,313,178 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part XII, Line 4b-Other expenses not included on Sch D but on 990 | FormAndLineReferenceDesc |
| Explanation | Part XII - 4 b - Allocated patronage dividends which are not expenses under GAAP accounting, but specified as reportable expenses per Form 990 instructions. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| SHANE L LARSON | ||||
| CEO | $481,201 | $152,049 | $25,475 | $658,725 |
| WILLIAM WRIGHT | ||||
| Lineman | $174,865 | $14,839 | $29,036 | $218,740 |
| LAVERNE J SLABACK | ||||
| Lineman | $163,378 | $15,153 | $26,494 | $205,025 |
| CHRISTOPHER R TULLAR | ||||
| Operations Manager | $182,889 | $36,875 | $29,142 | $248,906 |
| MARCUS PERKINS | ||||
| Lineman | $156,564 | $13,692 | $28,916 | $199,172 |
| TIMOTHY GILLITZER | ||||
| Lineman | $169,909 | $12,788 | $23,202 | $205,899 |
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II | Col D includes an Execu- |
| Part II | benefit restoration def- |
| Part II | erred ompensation plan |
| Part II | for select employees. |
| Part II | No payments made out of |
| Part II | the plan in 2024. |
| Part II | Actuarial expense was |
| Part II | recorded of $66,661 in |
| Part II | 2024. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part VI Line 11b | Part VI Line 8b |
| Part VI Line 11b | Recorded in the Minutes |
| Part VI Line 19 | Part VI Line 8b |
| Part VI Line 19 | Recorded in the Minutes |
| Part XI Line 9 | Allocated patronage dividends less net retirements are expenses on |
| Part XI Line 9 | Form 990 but not on GAAP statements. |
| Part VI Line 6 | All parties which energy is distributed are members. |
| Part VI Line 7a | The governing body of the Coop is elected by its members. |
| Part VI Line 7a | Each member is entitled to one vote. |
| Part VI Line 11b | Form 990 is reviewed at a monthly board meeting for approval before submit |
| Part VI Line 12c | Completion of disclosure surveys are required annually. |
| Part VI Line 15a or b | All salaries are approvied by the board of directors, including CEO. |
| Part VI Line 15a or b | Salary data for key employees of other organizations is considered. |
| Part VI Line 19 | Documents are available upon request.Financials are in annualmeeting notice |