MOR-GRAN-SOU ELECTRIC COOPERATIVE INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- MOR-GRAN-SOU ELECTRIC COOPERATIVE INC (EIN 45-0217935)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-10-27
- IRS object ID
- 201623019349300312
- Schema version
- 2015v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-10-27T08:07:18-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450310328 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1297 | AddressLine1Txt |
| City | BISMARCK | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585021297 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450217935 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOR GRAN SOU ELECTRIC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MORG | BusinessNameControlTxt |
| Phone | 7015973301 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 297 | AddressLine1Txt |
| City | FLASHER | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585350297 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TRAVIS KUPPER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 7015794191 | PhoneNum |
| Signature | 2016-10-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PATRICK J BROWN | PreparerPersonNm |
| PTIN | P00149579 | PTIN |
| Phone | 7012231717 | PhoneNum |
| Preparation | 2016-10-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TRAVIS KUPPER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 297 | AddressLine1Txt |
| City | FLASHER | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585350297 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $19,409,451 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MORGRANSOU.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1940 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE ELECTRIC UTILITY SERVICE | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 27 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $93,737 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $80,687 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,381,782 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,249,033 | CYProgramServiceRevenueAmt |
| PY Investment Income | $33,122 | PYInvestmentIncomeAmt |
| CY Investment Income | $114,476 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,016,180 | PYOtherRevenueAmt |
| CY Other Revenue | $1,045,942 | CYOtherRevenueAmt |
| PY Total Revenue | $19,431,084 | PYTotalRevenueAmt |
| CY Total Revenue | $19,409,451 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $1,349,490 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $1,137,933 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,486,964 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,564,720 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $15,594,630 | PYOtherExpensesAmt |
| CY Other Expenses | $15,706,798 | CYOtherExpensesAmt |
| PY Total Expenses | $19,431,084 | PYTotalExpensesAmt |
| CY Total Expenses | $19,409,451 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $0 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $84,208,733 | TotalAssetsBOYAmt |
| Total Assets EOY | $93,955,573 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $50,195,411 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $58,985,006 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $34,013,322 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $34,970,567 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MOR-GRAN-SOU ELECTRIC COOPERATIVE IS DEDICATED TO PROVIDING AFFORADABLE, RELIABLE ENERGY & SERVICES THAT SUPPORT AND UNITE OUR MEMBER-OWNERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | .MOR-GRAN-SOU PROVIDES RELIABLE, AFFORDABLE ENERGY TO ITS MEMBERS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 91 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 27 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $18,159,786 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $944,971 | OtherSourcesGrossIncomeAmt |
| 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 | Yes (1) | 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 | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRAVIS KUPPER CFO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7015973301 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 202 6TH AVE W | AddressLine1Txt |
| City | FLASHER | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58535 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MARK DOLL | |||||||
| PAST PRESIDENT | 6.00 | Yes (X) | $4,900 | $0 | $0 | ||
| VERN FREDERICK | |||||||
| DIRECTOR | 6.00 | Yes (X) | $6,800 | $0 | $0 | ||
| PAM GEIGER | |||||||
| SECRETARY/TREASURER | 6.00 | Yes (X) | $4,600 | $0 | $0 | Yes (X) | |
| ROBERT GAEBE | |||||||
| DIRECTOR | 6.00 | Yes (X) | $3,200 | $0 | $0 | ||
| CASEY WELLS | |||||||
| DIRECTOR | 6.00 | Yes (X) | $6,400 | $0 | $0 | ||
| LELAND BARTH | |||||||
| PRESIDENT | 6.00 | Yes (X) | $8,200 | $0 | $0 | Yes (X) | |
| ROBERT LEINGANG | |||||||
| DIRECTOR | 6.00 | Yes (X) | $6,100 | $0 | $0 | ||
| CHAD HARRISON | |||||||
| DIRECTOR | 6.00 | Yes (X) | $5,300 | $0 | $0 | ||
| LANCE FROELICH | |||||||
| DIRECTOR | 6.00 | Yes (X) | $4,000 | $0 | $0 | ||
| BONNIE TOMAC | |||||||
| DIRECTOR | 6.00 | Yes (X) | $2,200 | $0 | $0 | ||
| DON FRANKLUND IEA EMPLOYEE | |||||||
| CO-MANAGER | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| CHRIS BAUMGARTNER IEA EMPLOYEE | |||||||
| CO-MANAGER | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| TRAVIS KUPPER IEA EMPLOYEE | |||||||
| CFO | 0.00 | $0 | $0 | $0 | Yes (X) | ||
| RANDY RESSLER | |||||||
| OPERATIONS MANAGER | 40.00 | $122,714 | $0 | $56,480 | Yes (X) | ||
| JACQELINE MILLER | |||||||
| CHIEF OF STAFF | 40.00 | $117,160 | $0 | $56,523 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $291,574 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $113,003 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| 3C CONSTRUCTION LLC | |||||
| 4001 30TH AVE NW | MANDAN | ND | 58554 | DISTRIBUTION LINE WORK | $559,569 |
| INNOVATIVE ENERGY ALLIANCE | |||||
| 4585 COLEMAN ST | BISMARCK | ND | 58503 | MANAGEMENT SERVICES | $484,232 |
| FISHER CONTRACTING | |||||
| 3335 SARATOGA AVE | BISMARCK | ND | 58501 | HEAVY/HIGHWAY CIVIL CONTRACTOR | $315,163 |
| BULLINGER TREE SERVICES | |||||
| 4101 33RD AVE NW | MANDAN | ND | 58554 | TREE AND SHRUB MAINTENANCE/REMOVAL SERVI | $241,516 |
| KADRMAS LEE & JACKSON INC | |||||
| PO BOX 4130 | BISMARCK | ND | 58502 | ENGINEERING SERVICES | $207,426 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF ELECTRICITY | 900099 | $18,242,358 | $18,242,358 |
| IEA K-1 | 900099 | $6,675 | $6,675 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,249,033 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $114,476 | TotalRevenueColumnAmt |
| Exclusion | $114,476 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| CAPITAL CREDITS | 900099 | $528,472 | $528,472 | ||
| MISCELLANEOUS | 900099 | $421,497 | $421,497 | ||
| K-1 WDUS HOLDINGS | 230000 | $95,973 | $93,737 | $2,236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,045,942 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $19,409,451 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $19,199,002 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $93,737 | UnrelatedBusinessRevenueAmt |
| Exclusion | $116,712 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,137,933 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,574 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,834,999 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,147 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484,232 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,171,615 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,328,941 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| TAXES | $9,525 |
| POWER COST - TRANSMISSI | $8,300,818 |
| DIST EXP - OPERATIONS | $1,592,942 |
| DISTRIBUTION MAINTENANC | $1,321,590 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$502,865 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,409,451 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,870,552 | BOYAmt |
| EOY | $3,225,088 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,500,000 | BOYAmt |
| EOY | $10,250,851 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $543,625 | BOYAmt |
| EOY | $1,432,227 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,434,594 | BOYAmt |
| EOY | $2,789,104 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,907 | BOYAmt |
| EOY | $1,866 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,641,483 | BOYAmt |
| EOY | $1,520,836 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,103,868 | BOYAmt |
| EOY | $930,933 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $95,047,020 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,232,292 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,162,462 | BOYAmt |
| EOY | $65,814,728 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,948,242 | BOYAmt |
| EOY | $7,989,940 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,208,733 | BOYAmt |
| EOY | $93,955,573 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,461,222 | BOYAmt |
| EOY | $2,117,429 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,170,474 | BOYAmt |
| EOY | $53,062,362 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,563,715 | BOYAmt |
| EOY | $3,805,215 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,195,411 | BOYAmt |
| EOY | $58,985,006 | 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 | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,013,322 | BOYAmt |
| EOY | $34,970,567 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,013,322 | BOYAmt |
| EOY | $34,970,567 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,208,733 | BOYAmt |
| EOY | $93,955,573 | 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 | $957,245 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $407,670 | OtherCostOrOtherBasisAmt |
| Book Value | $407,670 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,703,846 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,987 | DepreciationAmt |
| Book Value | $2,687,859 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $81,334,899 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,216,305 | DepreciationAmt |
| Book Value | $52,118,594 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,600,605 | OtherCostOrOtherBasisAmt |
| Book Value | $10,600,605 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $65,814,728 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| MEMBERSHIPS | $5,050 | C |
| PATRONAGE CAPITAL CREDITS | $5,740,371 | C |
| INVESTMENT IN WDUS HOLDINGS | $1,743,419 | C |
| FEDERATED STOCK | $122,422 | C |
| PATRONAGE CAPITAL CREDITS FROM NONPROFIT | $256,901 | C |
| COBANK CLASS "E" STOCK | $121,777 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $7,989,940 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED CREDITS - RUS APPROVED DEFERRALS | Desc |
| Amt | $3,805,215 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,805,215 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,409,451 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $19,409,451 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $19,409,451 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,271,518 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $18,271,518 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,137,933 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,137,933 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $19,409,451 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | FIN 48 DISCLOSURE--IT IS THE OPINION OF MANAGEMENT THAT THE COOPERATIVE HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COOPERATIVE ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALLOCATION OF CURRENT YEAR NET INCOME TO MEMBERS-PARTRONAGE CAPITAL 1,137,933. |
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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RANDY RESSLER | ||||||||||||||
| OPERATIONS MANAGER | $122,714 | $0 | $0 | $0 | $0 | $0 | $44,547 | $0 | $11,933 | $0 | $179,194 | $0 | $0 | $0 |
| JACQELINE MILLER | ||||||||||||||
| CHIEF OF STAFF | $117,160 | $0 | $0 | $0 | $0 | $0 | $34,047 | $0 | $22,476 | $0 | $173,683 | $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 | INNOVATIVE ENERGY ALLIANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DON FRANKLUND AND CHRIS BAUMGARTNER ARE OFFICES OF BOTH ENTITIES | RelationshipDescriptionTxt |
| Transaction | $484,232 | TransactionAmt |
| Transaction | PAYMENTS FOR MANAGEMENT SERVICES PERFORMED | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (14 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | INNOVATIVE ENERGY ALLIANCE IS A SEPARATE LLC FORMED BY FOUR ELECTRIC COOPERATIVES IN THE STATE OF NORTH DAKOTA TO PROVIDE MANAGEMENT AND ADVISORY SERVICES TO THE FOUR COOPERATIVES. MOR GRAN SOU COOPERATIVE HAS HIRED INNOVATIVE ENERGY ALLIANCE TO PROVIDE MANAGEMENT, HUMAN RESOURCES AND INFORMATION SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS AND ENTITIES RECEIVING ELECTRICAL POWER FROM THE COOPERATIVE ARE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERS MAY VOTE. MEMBERS ELECT THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | AT THE ANNUAL MEETING, ALL BYLAW CHANGES MUST BE APPROVED BY THE MEMBERS AND THE MEMBERS MAY VOTE ON MOTIONS CONCERNING THE OPERATIONS OF THE COOPERATIVE. |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY TO BE REVIEWED AND APPROVED AT A MONTHLY BOARD MEETING PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL DIRECTORS ARE REQUIRED TO ANUALLY SIGN A CONFLICT OF INTEREST POLICY AND UPDATE THE BOARD MEMBERS AY TIME A CONFLICT ARISES. |
| FORM 990, PART VI, SECTION B, LINE 15 | COSTS FOR MANAGEMENT WERE COMPARED TO STATE AVERAGES, PRIOR WAGES, AND APPROVED BY THE FULL BOARD AFTER BOARD DELIBERATION. PAY IS REVIEWED ANNUALLY. CHANGES ARE BASED ON MERIT, CPI AND COMPARATIVE WAGES. BOARD OF DIRECTORS MUST APPROVE. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL FINANCIAL STATEMENTS AVAILABLE TO THEIR MEMBERS ON THE ORGANIZATION'S WEBSITE. ANNUAL FINANCIALS ARE PRESENTED AT THE ANNUAL MEMBERSHIP MEETING EACH YEAR IN JULY. GOVERNING DOCUMENTS ARE MADE AVAILABLE TO EACH MEMBER WHEN THEY INITIALLY BECOME A MEMBER. |
| FORM 990, PART VII | DON FRANKLUND, CHRIS BAUMGARTNER, AND TRAVIS KUPPER ARE EMPLOYEES OF INNOVATIVE ENERGY ALLIANCE, A SEPARATE UNRELATED ENTITY THAT PROVIDES MANAGEMENT SERVICES TO RURAL ELECTRIC COOPERATIVES IN NORTH DAKOTA. |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF CAPITAL CREDITS -223,391. ALLOCATED CAPITAL CREDITS 1,137,933. GAIN ON RETIREMENT OF CAPITAL CREDITS 42,703. |
| FORM 990, PART XI, LINE 2 (C) | THERE WAS NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS OF THE INDEPENDENT AUDITORS. THE FULL BOARD OF DIRECTORS REVIEWED AND APPROVED THE INDEPENDENT AUDITORS. |
| PART IX, LINE 4 | THE AMOUNT ON THIS LINE IS FOR PARTONAGE DIVIDENDS. THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS TO MEAN THE AMOUNT OF CAPITAL CREDITS THAT WERE ALLOCATED TO MEMBERS IN THE CURRENT YEAR. |
| FORM 990, PART IX, LINE 24 (F) | ALL OTHER EXPENSE IS A NEGATIVE BALANCE DUE TO SALARIES AND BENEFITS BEING INCLUDED IN OTHER EXPENSE CATEGORIES AND ALSO BEING CAPITALIZED AS PART OF THE CONSTRUCTION/REPAIRS TO THE POWER SYSTEM THROUGHOUT THE YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WDUS HOLDINGS LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4001 30TH AVE NW | AddressLine1Txt |
| City | MANDAN | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58554 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 473324612 | EIN |
| Primary Activities | PROVIDE CONSTRUCTION SERVICES TO ELECTRIC COOPERATIVES | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Predominant Income Type | UNRELATED | PredominantIncomeTypeTxt |
| Share Of Total Income | $93,737 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $2,761,730 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 0.33330 | OwnershipPct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (1) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WDUS HOLDINGS LLC | ||
| M | $559,569 | ACTUAL COST |
| WDUS HOLDINGS LLC | ||
| F | $500,000 | CASH |