TONGUE RIVER ELECTRIC COOPERATIVE INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: TONGUE RIVER ELECTRIC COOPERATIVE INC (EIN 81-0225169)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-05-13
IRS object ID: 201601349349307015
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-13T16:16:31-05:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	810386935	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SUMMERS MCNEA & CO PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	80 25TH STREET WEST	AddressLine1Txt
City	BILLINGS	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	591024662	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	810225169	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TONGUE RIVER ELECTRIC COOPERATIVE INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TONG	BusinessNameControlTxt
Phone	4067842341	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 138	AddressLine1Txt
City	ASHLAND	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59003	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DEE DEE ISAACS	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4067842341	PhoneNum
Signature	2016-05-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN F VAN STEELAND	PreparerPersonNm
PTIN	P00481262	PTIN
Phone	4066522320	PhoneNum
Preparation	2016-05-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TARY HANSON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2435 US HIGHWAY 212	AddressLine1Txt
City	AHLAND	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59003	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$12,466,521	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.TONGUERIVERELECTRIC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1946	FormationYr
Legal Domicile State	MT	LegalDomicileStateCd
Activity Or Mission	RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICITY AND SERVICES TO ITS MEMBERS LOCATED IN RURAL MONTANA	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	23	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$11,618,519	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,375,100	CYProgramServiceRevenueAmt
PY Investment Income	$19,733	PYInvestmentIncomeAmt
CY Investment Income	$17,763	CYInvestmentIncomeAmt
PY Other Revenue	$76,676	PYOtherRevenueAmt
CY Other Revenue	$73,658	CYOtherRevenueAmt
PY Total Revenue	$11,714,928	PYTotalRevenueAmt
CY Total Revenue	$12,466,521	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$547,698	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$44,062	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$535,574	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$513,607	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$10,631,656	PYOtherExpensesAmt
CY Other Expenses	$10,839,711	CYOtherExpensesAmt
PY Total Expenses	$11,714,928	PYTotalExpensesAmt
CY Total Expenses	$11,397,380	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,069,141	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,117,857	TotalAssetsBOYAmt
Total Assets EOY	$25,743,568	TotalAssetsEOYAmt
Total Liabilities BOY	$23,322,120	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$21,878,690	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,795,737	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,864,878	NetAssetsOrFundBalancesEOYAmt
Mission	RURAL ELECTRIC COOPERATIVE PROVIDING ELECTRICAL ENERGY AND SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN THE SOUTHEASTERN PORTION OF MONTANA.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$10,464,959	ExpenseAmt
Revenue	$12,462,919	RevenueAmt
Desc	RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL POWER AND UTILITIES SERVICES TO APPROXIMATELY 2,678 MEMBERS IN THE SOUTHEASTERN PORTION OF MONTANA.	Desc
Total Program Service Expenses	$10,464,959	TotalProgramServiceExpensesAmt
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	0	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	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	20	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	23	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Members And Shr Gross Income	$12,965,000	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$87,819	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	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	BRIAN C TORGERSON	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4067842341	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2435 US HIGHWAY 212	AddressLine1Txt
City	ASHLAND	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59003	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DEE DEE ISAACS
PRESIDENT	10.40	Yes (X)	Yes (X)	$13,727	$0	$0
JIM COLLINS
VICE PRESIDENT	3.90	Yes (X)	Yes (X)	$4,988	$0	$0
TODD TIBBETTS
SECRETARY/TREASURER	2.20	Yes (X)	Yes (X)	$2,550	$0	$0
DIANA MCLEAN
NORTHERN CHEYENNE REPRESENTATIVE	1.20	Yes (X)		$1,575	$0	$0
GERHARD W HELM
DIRECTOR	4.80	Yes (X)		$4,550	$0	$0
CRAIG RANDALL
DIRECTOR	1.15	Yes (X)		$1,575	$0	$0
RICHARD HAMILTON
DIRECTOR	1.00	Yes (X)		$1,050	$0	$0
ROBERT JANSSEN
DIRECTOR	3.50	Yes (X)		$3,675	$0	$0
ALBERT KNOBLOCH
ASSISTANT SEC/TREASURER	1.20	Yes (X)	Yes (X)	$1,925	$0	$0
MICHAEL SPEELMAN
DIRECTOR	1.00	Yes (X)		$1,050	$0	$0
TARY HANSON
GENERAL MANAGER	40.00		Yes (X)	$117,210	$0	$22,390
BRIAN TORGERSON
CONTROLLER	40.00		Yes (X)	$72,485	$0	$16,188

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$226,360	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$38,578	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
TITAN ELECTRIC INC
4933 SCENIC RTE	CASPER	WY	82601	ELECTRICAL LINE CONTRACTOR	$423,721
COLSTRIP ELECTRIC INC
PO BOX 1934	COLSTRIP	MT	59323	ELECTRICAL CONTRACTOR	$136,436

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	UTILITIES & SERVICES	Desc
Business	221000	BusinessCd
Total Revenue Column	$12,375,100	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,375,100	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,375,100	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,763	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,763	RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$3,602	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Personal	$0	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$3,602	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,602	TotalRevenueColumnAmt
Exclusion	$3,602	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PATRONAGE CAPITAL CREDITS	221000	$64,581	$64,581
MISC	221000	$2,788	$2,788
MERCHANDISING	221000	$2,687	$2,687

Field	Value	IRS element (for citing)
Other Revenue Total	$70,056	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,466,521	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,462,919	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$3,602	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$44,062	TotalAmt
Program Services	$44,062	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$264,938	TotalAmt
Management And General	$264,938	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$175,545	TotalAmt
Management And General	$175,545	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$73,124	TotalAmt
Management And General	$73,124	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$11,927	TotalAmt
Management And General	$11,927	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,414	TotalAmt
Management And General	$14,414	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$1,312	TotalAmt
Management And General	$1,312	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$70,225	TotalAmt
Management And General	$70,225	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$47,930	TotalAmt
Management And General	$47,930	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$837,666	TotalAmt
Program Services	$837,666	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$942,737	TotalAmt
Program Services	$867,129	ProgramServicesAmt
Management And General	$75,608	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,949	TotalAmt
Management And General	$2,949	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COST OF POWER	$6,857,175	$6,857,175
DISTRIBUTION OPERATIONS	$1,046,110	$1,046,110
DISTRIBUTION MAINTENANC	$431,617	$431,617
CONSUMER ACCOUNTS	$226,895	$226,895

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$348,754	TotalAmt
Program Services	$154,305	ProgramServicesAmt
Management And General	$194,449	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,397,380	TotalAmt
Program Services	$10,464,959	ProgramServicesAmt
Management And General	$932,421	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$589,996	BOYAmt
EOY	$60,705	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$72,505	BOYAmt
EOY	$12,136	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,318,722	BOYAmt
EOY	$1,168,139	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$418,376	BOYAmt
EOY	$536,032	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$863,064	BOYAmt
EOY	$793,689	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$37,362,305	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$15,195,742	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$21,064,682	BOYAmt
EOY	$22,166,563	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$713,135	BOYAmt
EOY	$726,302	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$77,377	BOYAmt
EOY	$280,002	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,117,857	BOYAmt
EOY	$25,743,568	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$854,956	BOYAmt
EOY	$767,230	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$21,963,063	BOYAmt
EOY	$20,539,642	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$504,101	BOYAmt
EOY	$571,818	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$23,322,120	BOYAmt
EOY	$21,878,690	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	$26,898	BOYAmt
EOY	$27,038	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$153,265	BOYAmt
EOY	$162,377	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$2,615,574	BOYAmt
EOY	$3,675,463	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,795,737	BOYAmt
EOY	$3,864,878	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,117,857	BOYAmt
EOY	$25,743,568	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,069,141	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	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	$211,626	OtherCostOrOtherBasisAmt
Book Value	$211,626	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$875,535	OtherCostOrOtherBasisAmt
Depreciation	$572,373	DepreciationAmt
Book Value	$303,162	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,722,435	OtherCostOrOtherBasisAmt
Depreciation	$1,675,639	DepreciationAmt
Book Value	$1,046,796	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,552,709	OtherCostOrOtherBasisAmt
Depreciation	$12,947,730	DepreciationAmt
Book Value	$20,604,979	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$22,166,563	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
ACCRUED PROPERTY TAXES	$123,824
ACCRUED INTEREST	$38,099
CAPITAL CREDITS PAYABLE	$18,564
CONSUMER PREPAYMENTS	$57,546
CONSUMER DEPOSITS	$222,432
ACCRUED VACATION, PAYROLL TAXES, ETC	$111,353

Field	Value	IRS element (for citing)
Total Liability	$571,818	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$13,056,421	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$589,900	OtherRevenueAmt
Revenue Not Reported	$589,900	RevenueNotReportedAmt
Revenue Subtotal	$12,466,521	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$12,466,521	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,353,316	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$11,353,316	ExpensesSubtotalAmt
Other Expenses Not Included	$44,064	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$44,064	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$11,397,380	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THERE ARE NO UNCERTAIN TAX POSITION EXISTING AT DECEMBER 31, 2015.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CONTRIBUTION IN AID OF CONSTRUCTION RECEIVED FROM MEMBERS FOR PLANT CONSTRUCTION
PART XII, LINE 4B - OTHER ADJUSTMENTS:	BENEFITS PAID TO MEMBERS- CAPITAL CREDITS RETIREMENTS
PART VI LINE 1E-OTHER PROPERTY	PART VI-LINE 1E-OTHER PROPERTY-INCLUDES DISTRIBUTION PLANT OF POLES, WIRE, TRANSFORMERS, METERS AND STATION EQUIPMENT TOTALING $32,540,837; CONSTRUCTION WORK IN PROGRESS TOTALING $1,011,872.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (12 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
DEE DEE ISAACS
PRESIDENT	$13,727	$0	$0	$0	$0	$0	$0	$0	$0	$0	$13,727	$0	$0	$0
JIM COLLINS
VICE PRESIDENT	$4,988	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,988	$0	$0	$0
TODD TIBBETTS
SECRETARY/TREASURER	$2,550	$0	$0	$0	$0	$0	$0	$0	$0	$0	$2,550	$0	$0	$0
DIANA MCLEAN
NORTHERN CHEYENNE REPRESENTATIVE	$1,575	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,575	$0	$0	$0
GERHARD W HELM
DIRECTOR	$4,550	$0	$0	$0	$0	$0	$0	$0	$0	$0	$4,550	$0	$0	$0
CRAIG RANDALL
DIRECTOR	$1,575	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,575	$0	$0	$0
RICHARD HAMILTON
DIRECTOR	$1,050	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,050	$0	$0	$0
ROBERT JANSSEN
DIRECTOR	$3,675	$0	$0	$0	$0	$0	$0	$0	$0	$0	$3,675	$0	$0	$0
ALBERT KNOBLOCH
ASSISTANT SEC/TREASURER	$1,925	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,925	$0	$0	$0
MICHAEL SPEELMAN
DIRECTOR	$1,050	$0	$0	$0	$0	$0	$0	$0	$0	$0	$1,050	$0	$0	$0
TARY HANSON
GENERAL MANAGER	$117,210	$0	$0	$0	$0	$0	$6,202	$0	$16,188	$0	$139,600	$0	$0	$0
BRIAN TORGERSON
CONTROLLER	$72,485	$0	$0	$0	$0	$0	$0	$0	$16,188	$0	$88,673	$0	$0	$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	DEE DEE ISAACS - FRED'S HARDWARE AN	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	BUSINESS OWNED BY MEMBER OF BOARD OF DIRECTORS	RelationshipDescriptionTxt
Transaction	$10,157	TransactionAmt
Transaction	PURCHASE OF SUPPLIES AND TIRE REPAIRS	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE COOPERATIVE HAS 2,678 VOTING MEMBERS AT DECEMBER 31, 2015.
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBERS ELECT THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN JULY OF EACH YEAR.
FORM 990, PART VI, SECTION A, LINE 7B	ALL BYLAW CHANGES RECOMMENDED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MAJORITY OF MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING
FORM 990, PART VI, SECTION B, LINE 11	FORM 990 IS REVIEWED AND APPROVED BY THE OFFICE MANAGER, GENERAL MANAGER, AND THE BOARD PRESIDENT PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 15	MONTANA STATEWIDE ORGANIZATION -MONTANA ELECTRIC COOPERATIVE ASSOCIATION (MECA) AND THE NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION (NRECA) PERFORMS AN ANNUAL SALARY SURVEY BY JOB CLASSIFICATION. THE BOARD OF DIRECTORS MAKES USE OF THESE SALARY SURVEYS FROM NRECA AND MECA TO DETERMINE THE SALARY GUIDELINES FOR THE GENERAL MANAGER SALARY. MANAGEMENT USES THESE SALARY SURVEYS AND THE EMPLOYMENT COST INDEX TO DETERMINE THE RANGE OF SALARIES FOR THE COOPERATIVE'S LINEMAN AND ADMINISTRATIVE PERSONNEL.
FORM 990, PART VI, SECTION C, LINE 19	ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS - RUS FORM 7 AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE LOCATED IN ASHLAND, MONTANA.
PART XII LINE 2C	THE BOARD OF DIRECTORS REQUIRE A FORMAL THREE YEAR ENGAGEMENT LETTER CONTRACT FIXING THE ANNUAL AUDIT FEE AND PERFORMS OVERSIGHT OVER THE AUDIT. IN ADDITION, THE AUDITOR IS REQUIRED TO FORMALLY PRESENT THE AUDIT AND ANY FINDINGS TO THE BOARD OF DIRECTORS.