MOUNTRAIL-WILLIAMS ELECTRIC COOPERATIVE INC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- MOUNTRAIL-WILLIAMS ELECTRIC COOPERATIVE INC (EIN 45-0216732)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-08-08
- IRS object ID
- 201602219349300835
- 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 | 2016-08-08T09:46:47-05:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EIDE BAILLY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4310 17TH AVE S PO BOX 2545 | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 581082545 | 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 | 450216732 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mountrail-Williams Electric Cooperative | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MOUN | BusinessNameControlTxt |
| Phone | 7015773765 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1346 | AddressLine1Txt |
| City | Williston | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021346 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dale Haugen | PersonNm |
| Person Title | General Manager | PersonTitleTxt |
| Phone | 7015773765 | PhoneNum |
| Signature | 2016-07-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA CHAFFEE CPA | PreparerPersonNm |
| PTIN | P00193453 | PTIN |
| Phone | 7012398500 | PhoneNum |
| Preparation | 2016-07-25 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dale Haugen | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1346 | AddressLine1Txt |
| City | Williston | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021346 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $220,190,478 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | www.mwec.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1944 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | Meet the changing needs of members, provide excellent electric service & improve the community. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 122 | 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 | $190,673,963 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $219,261,249 | CYProgramServiceRevenueAmt |
| PY Investment Income | $462,201 | PYInvestmentIncomeAmt |
| CY Investment Income | $272,431 | CYInvestmentIncomeAmt |
| PY Other Revenue | $128,291 | PYOtherRevenueAmt |
| CY Other Revenue | $274,952 | CYOtherRevenueAmt |
| PY Total Revenue | $191,264,455 | PYTotalRevenueAmt |
| CY Total Revenue | $219,808,632 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $32,534,822 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $33,966,246 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $9,669,610 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,379,254 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $148,607,801 | PYOtherExpensesAmt |
| CY Other Expenses | $173,089,151 | CYOtherExpensesAmt |
| PY Total Expenses | $190,812,233 | PYTotalExpensesAmt |
| CY Total Expenses | $219,434,651 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $452,222 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $373,981 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $491,257,767 | TotalAssetsBOYAmt |
| Total Assets EOY | $521,973,541 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $393,196,472 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $389,879,853 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $98,061,295 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $132,093,688 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Mountrail-Williams Electric Cooperative is a member-owned cooperative that exists to meet the changing needs of its membership, to provide them with personal, excellent service and to keep them fully informed about their cooperative. Our mission includes playing a leadership role in the community and contributing to improving the quality of life in our service area. We seek to accomplish these purposes by providing professional and personal development opportunities for employees and directors. Further, we seek to meet our responsibilities through prudent management and with rates that are fair and equitable. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | Provided electric service to approximately 7,362 members servicing 19,390 meters. Added/replaced 5,733 miles of line. | 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 | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | 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 | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 376 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 122 | 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 |
| Members And Shr Gross Income | $238,843,328 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $509,677 | 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 | 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 | 0 | 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 | Jay Lux | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7015773765 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1346 | AddressLine1Txt |
| City | Williston | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 588021346 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Roger Sorenson | |||||||
| President | 4.70 | Yes (X) | Yes (X) | $14,575 | $0 | $0 | |
| Robert Grant | |||||||
| Vice President | 4.90 | Yes (X) | Yes (X) | $16,754 | $0 | $0 | |
| Blaine Jorgenson | |||||||
| Secretary | 4.20 | Yes (X) | Yes (X) | $15,026 | $0 | $0 | |
| Cheryl Hartsoch | |||||||
| Treasurer | 6.40 | Yes (X) | Yes (X) | $16,351 | $0 | $0 | |
| Nick Haugen | |||||||
| Director | 2.70 | Yes (X) | $11,499 | $0 | $0 | ||
| Warren Bratvold | |||||||
| Director | 4.20 | Yes (X) | $15,509 | $0 | $0 | ||
| Garrett Lalim | |||||||
| Director | 3.20 | Yes (X) | $12,936 | $0 | $0 | ||
| Larry Johnson | |||||||
| Director | 4.80 | Yes (X) | $17,457 | $0 | $0 | ||
| Aaron Lynne | |||||||
| Director | 6.50 | Yes (X) | $25,687 | $0 | $0 | ||
| Dale Haugen | |||||||
| General Manager | 48.30 | Yes (X) | $246,470 | $0 | $117,398 | ||
| Jay Lux | |||||||
| Business Manager | 43.30 | Yes (X) | $157,621 | $0 | $126,997 | ||
| Bruce Balerud | |||||||
| Operations Manager | 40.20 | $130,600 | $0 | $55,513 | Yes (X) | ||
| Josh Heredia | |||||||
| Operations Manager | 44.10 | $141,828 | $0 | $21,949 | Yes (X) | ||
| Mark Telehey | |||||||
| Construction Coordinator | 50.30 | $131,363 | $0 | $84,987 | Yes (X) | ||
| Jerry Rehak | |||||||
| IT/Special Projects Manager | 43.50 | $131,133 | $0 | $64,140 | Yes (X) | ||
| Jeremy Folven | |||||||
| Line Foreman | 51.60 | $136,407 | $0 | $34,529 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,221,216 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $505,513 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| Anderson & Wood Construction | |||||
| 2120 E Lanark St | Meridian | ID | 83642 | Powerline & Substation Construction | $19,531,296 |
| J Grubl Excavating LLC | |||||
| PO Box 503 | Sturgis | SD | 57785 | Powerline Construction | $5,488,483 |
| HDR Engineering Inc | |||||
| PO Box 3480 | Omaha | NE | 68103 | Electrical Engineering | $4,598,164 |
| Keller Construction | |||||
| 2902 Yale Court | Rapid City | SD | 57702 | Powerline Construction | $4,309,800 |
| Higher Power LLC | |||||
| 8253 61st Street NW | Stanley | ND | 58784 | Powerline Construction | $3,817,258 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Electric Revenues | 221000 | $211,502,946 | $211,502,946 |
| Capital Credits | 221000 | $7,758,303 | $7,758,303 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $219,261,249 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $290,389 | TotalRevenueColumnAmt |
| Exclusion | $290,389 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $17,958 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$17,958 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,958 | TotalRevenueColumnAmt |
| Exclusion | -$17,958 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $638,840 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $363,888 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,952 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $274,952 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $219,808,632 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $219,536,201 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $272,431 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,966,246 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $708,717 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,527,491 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,401,015 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $742,031 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,565,741 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,298,274 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| Cost of Power | $133,476,178 |
| Distribution & Transmis | $13,854,606 |
| Admin & General & Other | $4,888,671 |
| Customer, Sales & Servi | $2,384,935 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$12,379,254 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,434,651 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,138,913 | BOYAmt |
| EOY | $5,785,563 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,644,207 | BOYAmt |
| EOY | $13,384,366 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,883,141 | BOYAmt |
| EOY | $8,603,965 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,966,318 | BOYAmt |
| EOY | $30,055,935 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $503,663,369 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $72,657,223 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $399,104,202 | BOYAmt |
| EOY | $431,006,146 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,033 | BOYAmt |
| EOY | $193,076 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,500 | BOYAmt |
| EOY | $5,500 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,338,832 | BOYAmt |
| EOY | $32,930,369 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,621 | BOYAmt |
| EOY | $8,621 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,257,767 | BOYAmt |
| EOY | $521,973,541 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,518,036 | BOYAmt |
| EOY | $17,438,587 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,035,997 | BOYAmt |
| EOY | $17,773,349 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627 | BOYAmt |
| EOY | $1,634 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,769,907 | BOYAmt |
| EOY | $344,286,291 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,871,905 | BOYAmt |
| EOY | $10,379,992 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $393,196,472 | BOYAmt |
| EOY | $389,879,853 | 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 | $8,263,337 | BOYAmt |
| EOY | $8,795,518 | 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 | $89,797,958 | BOYAmt |
| EOY | $123,298,170 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,061,295 | BOYAmt |
| EOY | $132,093,688 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $491,257,767 | BOYAmt |
| EOY | $521,973,541 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $373,981 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $33,658,412 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,395,865 | OtherCostOrOtherBasisAmt |
| Book Value | $5,395,865 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $23,529,253 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,098,389 | DepreciationAmt |
| Book Value | $10,430,864 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $379,217,782 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,558,834 | DepreciationAmt |
| Book Value | $319,658,948 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $95,520,469 | OtherCostOrOtherBasisAmt |
| Book Value | $95,520,469 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $431,006,146 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Patronage Capital | $31,940,257 | C |
| RESC Stock | $5,200 | C |
| NRUFC Certificates | $703,975 | C |
| Memberships | $9,975 | C |
| Revolving Loan Pool | $244,184 | C |
| Home and Vehicle Loans | $26,778 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $32,930,369 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| Deferred Compensation | $179,963 |
| Post Retirement Obligation | $216,750 |
| Reserves For Plant and Power Improvement | $7,920,650 |
| Customer Deposits | $2,062,629 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,379,992 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $219,808,632 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $219,808,632 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $219,808,632 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $185,468,405 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $185,468,405 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $33,966,246 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $33,966,246 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $219,434,651 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The Cooperative collects funds for the Operation Round Up program for the Mountrail Cooperative Trust and the Williams Cooperative Trust from the members. These funds are recorded as a liability on the Cooperative financials until they are released to the Trust on a quarterly basis. Mountrail Cooperative Trust receives 45% of the funds, while Williams Cooperative Trust receives 55% of the funds. The amount recorded in the financial statements at December 31, 2015 was $1,634. |
| Part X, Line 2: | The Cooperative is exempt from income taxes under Section 501(c)(12). The Cooperative files Federal Form 990T for its Unrelated Business Taxable Income (UBTI). The Cooperative follows the provisions of Accounting and Standards Codification (ASC) 740-10 Accounting for Uncertainty in Income Taxes. As of December 31, 2015 and 2014, the unrecognized tax benefit accrual was zero. The Cooperative will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if such penalties and interest are incurred. Under normal circumstances, the Cooperative and Subsidiary are no longer subject to Federal tax examinations by tax authorities for years before 2012 and state examinations for years before 2012. The Cooperative has undergone an annual analysis of various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities, as defined by ASC 740-10. |
| Part XII, Line 4b - Other Adjustments: | Patronage Capital Credits Allocated For Current Year 33,966,246. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | 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 (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dale Haugen | ||||||||||||||
| General Manager | $240,583 | $0 | $500 | $0 | $5,387 | $0 | $102,774 | $0 | $17,074 | $0 | $366,318 | $0 | $0 | $0 |
| Jay Lux | ||||||||||||||
| Business Manager | $155,307 | $0 | $500 | $0 | $1,814 | $0 | $112,738 | $0 | $15,973 | $0 | $286,332 | $0 | $0 | $0 |
| Bruce Balerud | ||||||||||||||
| Operations Manager | $118,518 | $0 | $500 | $0 | $11,582 | $0 | $44,838 | $0 | $12,005 | $0 | $187,443 | $0 | $0 | $0 |
| Josh Heredia | ||||||||||||||
| Operations Manager | $131,329 | $0 | $500 | $0 | $9,999 | $0 | $11,803 | $0 | $11,597 | $0 | $165,228 | $0 | $0 | $0 |
| Mark Telehey | ||||||||||||||
| Construction Coordinator | $120,185 | $0 | $500 | $0 | $10,678 | $0 | $69,091 | $0 | $16,940 | $0 | $217,394 | $0 | $0 | $0 |
| Jerry Rehak | ||||||||||||||
| IT/Special Projects Manager | $128,703 | $0 | $500 | $0 | $1,930 | $0 | $48,201 | $0 | $17,446 | $0 | $196,780 | $0 | $0 | $0 |
| Jeremy Folven | ||||||||||||||
| Line Foreman | $126,644 | $0 | $500 | $0 | $9,263 | $0 | $23,886 | $0 | $11,653 | $0 | $171,946 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Housing prices in MWEC's service area were greatly inflated due to an oil boom. A housing allowance of $750/month was given to all union and some non-union employees as part of their compensation package. This will be reviewed when the union contract runs out in 2018. |
| Schedule J, Part II Column C | Compensation of Officers, Directors, Key Employees, Highest Compensated Employees And Independent Contractors: included in other compensation is teh estimated current year increase in the actuarial value of the defined benefit plan. These amounts do not represent any current year contributions to the plan. They are estimates of the increase in the actuarial value of the plans received from the NRECA. The current year expense and the increase in actuarial value for each employee are reflected in the Schedule O statement for Form 990, Part VII, Column F. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 6 | The Cooperative has one class of members. Each member has one vote. A household is considered to be one member. |
| Form 990, Part VI, Section A, line 7a | The members of the Cooperative elect the Board of Directors. Each member has one vote. |
| Form 990, Part VI, Section A, line 7b | Changes in the Cooperative's Bylaws and the sale of a high percentage of the Cooperative's assets must be approved by the members. |
| Form 990, Part VI, Section A, line 8b | There are no committees with the authority to act on behalf of the full Board of Directors. |
| Form 990, Part VI, Section B, line 11 | The Business Manager and General Manager will review a draft. The approved Form 990 will be presented at the July 2016 board meeting. |
| Form 990, Part VI, Section B, line 12c | Directors of Mountrail-Williams Electric Cooperative are expected to disclose a situation which, in their opinion, is or could appear to be a conflict of interest. After such a disclosure, the Director must leave the Board meeting when issues involving the conflict of interest are discussed. The Director is not allowed to vote on issues regarding the conflict of interest. |
| Form 990, Part VI, Section B, line 15 | The Board performed an evaluation of the General Manager. They compared his compensation with the state wide salary survey as a guide to the compensation amount. The Board votes on the compensation. For the General Manager this is an annual occurrence. The Board voted in 2015 on his 2016 compensation. This process last took place in October of 2015. The Board negotiates with the union in regards to staff increases. The Business Manager's salary is determined by the General Manager. |
| Form 990, Part VI, Section C, line 19 | The Organization makes its governing documents, conflict of interest policy and financial statements available upon request. All new members receive a copy of the bylaws upon becoming a member. A financial report is distributed at the members' annual meeting. |
| Form 990, Part VII | Other Compensation: Included in column "F", Estimated Amount of Other Compensation, is the estimated annual increase in the actuarial value of the defined benefit plan. The estimated increase for Dale Haugen is $93,699, $40,036 for Bruce Balerud, $106,469 for Jay Lux, $6,968 for Josh Heredia, $20,356 for Jeremy Folven, $65,628 for Mark Telehey, and $42,929 for Jerry Rehak. These amounts are estimates in the increase of the value of the plan and are not current year expenses of the Cooperative. The current year expense for this defined benefit plan was $65,317 for Dale Haugen, $34,566 for Bruce Balerud, $45,123 for Jay Lux, $14,871 for Josh Heredia, $25,306 for Jeremy Folven, $25,306 for Mark Telehey, and $37,948 for Jerry Rehak. |
| Form 990, Part IX, Line 24e | Allocated Costs: The labor, pension and payroll taxes reported on lines 5-10 are already included in distribution expense, administrative & general expense and customer expense. Therefore, these amounts are being subtracted out as an other deduction on line 24e in the amount of $(12,379,254). |
| Form 990, Part IX, Functional Expense, Line 4: | Benefits Paid to Members: The Cooperative has interpreted the instructions to Part IX, Line 4, to mean patronage capital allocated for the year, rather than patronage capital retired. This is consistent with the Bylaws of the Cooperative. |
| Form 990, Part XI, line 9: | Retirement of Capital Credits -387,797. Discounted Estate Requirements 12,302. Unclaimed Capital Credits 67,661. Patronage Capital Credits Allocated For Current Year 33,966,246. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Mountrail Cooperative Trust Inc | ||||||||||
| PO Box 1346 | Williston | ND | 58802 | 911796201 | Community Support | ND | 501(c)(3) | 7 | Mountrail-Williams Electric Cooperative | Yes (1) |
| Williams Cooperative Trust Inc | ||||||||||
| PO Box 1346 | Williston | ND | 58802 | 911796235 | Community Support | ND | 501(c)(3) | 7 | Mountrail-Williams Electric Cooperative | Yes (1) |
| 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 | 0 | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | 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 | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |