2016-05-09T15:44:06-05:00 2015-12-31 411562398 CARLSON HIGHLAND & CO LLP 5801 DULUTH STREET SUITE 360 GOLDEN VALLEY MN 55422 990 2015-01-01 390539446 PIERCE-PEPIN COOPERATIVE SERVICES PIER 7152734355 W7725 HWY 10 ELLSWORTH WI 540110420 LARRY DOKKESTUL PRESIDENT/CEO 7152732429 2016-05-01 true MATT GUYER CPA P00386499 7635429633 2016-05-06 X 2015 2016-09-27 15:27:22Z LARRY DOKKESTUL W7725 HWY 10 ELLSWORTH WI 540110420 17344850 false X WWW.PIERCEPEPIN.COM X 1937 WI COOPERATIVE ELECTRIC ULILITY SALES TO ITS MEMBERS. 9 9 35 14282 -97 0 17630667 17276699 63529 35014 -6777 33137 17687419 17344850 0 1521734 1252205 493200 498815 0 0 15856120 15572679 17871054 17323699 -183635 21151 40810933 41556684 19526917 18774591 21284016 22782093 X TO PROVIDE ELECTRICITY TO MEMBERS AND TO CONSTRUCT AND MAINTAIN ELECTRIC DISTRIBUTIION LINES TO DELIVER ELECTRICITY TO MEMBERS. false false PROVIDED ELECTRICAL DISTRIBUTION TO OUR 6,689 MEMBER OWNERS USING OUR 1,324 MILES OF LINE WE MAINTAIN IN RURAL WISCONSIN. ALLOCATED EXPENSES TO UNRELATED BUSINESS ACTIVITIES false false false false false false false false false true false true false true true false true false false false false false false false false false false false true false false false false false true false false false false false true true true false true 148 0 35 true true true false false false false 17152227 2066940 false X 9 9 false false true false true true true true true false false true true true true true true true true true true WI X X BRENT METCALF 7152732429 W7725 HWY 10 ELLSWORTH WI 54011 BRIAN BERG DIRECTOR 3.71 X 7600 0 0 BRIAN S BERGSENG DIRECTOR 2.23 X 4800 0 0 GERALD DRIER VICE CHAIRMA 5.96 X X 11760 0 0 LONNIE FEURHELM SECRETARY/TR 3.12 X X 13861 0 0 DANIEL FISCHER DIRECTOR 4.52 X 9200 0 0 EDWARD HASS DIRECTOR 6.06 X 11000 0 0 GINNY HUBER DIRECTOR 4.12 X 9600 0 0 JEFFERY MCCARDLE DIRECTOR 3.42 X 1600 0 0 DANIEL J REIS DIRECTOR 3.68 X 6000 0 0 RICHARD RUEMMELE DIRECTOR 2.42 X 2000 0 0 ROGER WIFF CHAIRMAN 5.54 X X 14000 0 0 LARRY DOKKESTUL PRESIDENT/CE 40.00 X 189208 0 77090 BRENT METCALF VP/CFO 40.00 X 112780 0 38216 393409 115306 2 false true false ZIELIE'S TREE SERVICE PO BOX 307 BRUCE WI 54819 MAINTENANCE 316337 1 ELECTRICAL REVENUE 221000 16707235 16707235 CAPITAL CREDITS 221000 562345 562345 POLE RENTAL 221000 7119 7119 17276699 35014 8042 26972 MISC REVENUE/ASSET SALES 33137 33137 RENT ALLOCATION 221000 6240 6240 RENT ALLOCATION -6240 -6240 33137 17344850 17296477 14282 34091 1252205 498815 832467 1612189 PURCHASED POWER 9405056 MAINTENANCE 1214882 ADMIN AND GENERAL 1075624 OPERATIONS 861245 571216 17323699 0 0 0 1964335 760805 1864140 1672419 1797633 409431 92000 347739 263050 45990757 19339061 26137487 26651696 2274368 1838218 6670377 7042113 1334777 1247029 40810933 41556684 1021820 980009 17100516 16292397 47600 38000 1356981 1464185 19526917 18774591 X 21217902 22907644 66114 -125551 21284016 22782093 40810933 41556684 21151 1476926 X false true X true false 106469 106469 45884288 19339061 26545227 26651696 DAIRYLAND POWER COOPERATIVE 5621984 C NRU CFC 631035 C NATIONAL RURAL UTILITIES COOPERATIVE 534339 C OTHER INVESTMENTS 154839 C FEDERATED RURAL ELECTRIC INSURANCE 99916 C 7042113 ACCRUED VACATION AND SICK LEAVE 589150 CUSTOMER DEPOSITS 230231 OTHER LIABILITIES 197084 ACCRUED INTEREST 138525 INVESTMENT IN ELECTRONIC DEV. CORP 125551 DEFERRED CREDITS 96629 ACCRUED WAGES 87015 1464185 X 20967925 3631117 3631117 17336808 8042 8042 17344850 18731257 2667805 2667805 16063452 1260247 1260247 17323699 SCHEDULE D, PAGE 3, PART X THE COMPANY ACCOUNTS FOR INCOME TAX PROVISIONS FOLLOWING ASC TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING AND DISCLOSING IN THE FINANCIAL STATEMENTS ANY UNCERTAIN TAX POSITIONS THE COMPANY HAS OR EXPECTS TO TAKE IN ITS INCOME TAX RETURNS. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAD NO UNRECOGNIZED TAX BENEFITS/LIABILITIES. SCHEDULE D, PAGE 4, PART XI, LINE 2D SUBSIDIARIES REVENUES INCLUDED IN CONSOLIDATED FINANCIALS 3,631,117 SCHEDULE D, PAGE 4, PART XI, LINE 4B INTEREST ELIMINATION 8,042 SCHEDULE D, PAGE 4, PART XII, LINE 2D SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS 2,667,805 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAPITAL CREDITS ALLOCATED TO MEMBERS 1,252,205 INTEREST ELIMINATION 8,042 X X X X X false false false LARRY DOKKESTUL PRESIDENT/CEO 189208 63227 13863 266298 BRENT METCALF VP/CFO 112780 31040 7176 150996 DEM FEDERATED CO-OP TRANSPORT BOARD MEMBER 44083 TRANSPORT PROPANE false SCHEDULE L, PART V THE PRESIDENT/CEO IS ALSO A BOARD MEMBER OF D.E.M. FEDERATED COOP TRANSPORT WHICH IS A COOPERATIVE THAT HAULS PROPANE FOR PIERCE PEPIN PROPANE SERVICES, INC. (A SUBSIDIARY OF PIERCE PEPIN COOPERATIVE SERVICES). THE ASSETS OF PROPANE WERE SOLD AS OF 8/31/15 AND THE PRESIDENT/CEO IS NO LONGER A BOARD MEMBER OF D.E.M. FEDERATED COOP TRANSPORT AT THAT TIME. FORM 990, PAGE 2, PART III, LINE 4D ALLOCATED EXPENSES TO UNRELATED BUSINESS ACTIVITIES FORM 990, PAGE 6, PART VI, LINE 4 SEE ATTACHED DOCUMENT FOR AMENDMENTS TO THE BYLAWS APPROVED AT THE ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS OF THE COOPERATIVE. FORM 990, PAGE 6, PART VI, LINE 7A THERE ARE NINE DISTRICTS. MEMBERS VOTE FOR DIRECTORS FROM EACH DISTRICT. A DIRECTOR MUST LIVE IN THE DISTRICT THAT THEY REPRESENT. THEY ARE ELECTED IN THREE YEAR, STAGGERED TERMS WITH THREE DIRECTORS UP FOR ELECTION EACH YEAR. THERE IS A 4 TERM LIMIT. FORM 990, PAGE 6, PART VI, LINE 7B THE MEMBERS HAVE TO APPROVE CHANGES TO THE BYLAWS BY A MAJORITY VOTE. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE FORM 990 ARE MADE AVAILABLE TO THE DIRECTORS BY A SECURED WEB SITE PRIOR TO BEING FILED. DIRECTOR INPUT IS THEN GATHERED AND CHANGES MADE BEFORE THE FINAL COPY IS ELECTRONICALLY SUBMITTED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY THE EMPLOYEES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE THAT IS THEN REVIEWED BY THE HR DEPARTMENT. FORM 990, PAGE 6, PART VI, LINE 15A PERIODICAL SALARY REVIEW BY OUTSIDE VENDOR. USE OF 990'S FILED BY COMPARABLE COMPANIES. THE COOPERATIVE ALSO SUBSCRIBES TO A SERVICE THAT PROVIDES SALARY DATA FOR COOPERATIVES IN THE ELECTRIC DISTRIBUTION INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 15B PERIODICAL SALARY REVIEW BY OUTSIDE VENDOR. USE OF 990'S FILED BY COMPARABLE COMPANIES. THE COOPERATIVE ALSO SUBSCRIBES TO A SERVICE THAT PROVIDES SALARY DATA FOR COOPERATIVES IN THE ELECTRIC DISTRIBUTION INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 18 A COPY IS AVAILABLE AT THE COOPERATIVE'S OFFICE FOR REVIEW. PAPER COPIES ARE AVAILABLE FOR A NOMINAL FEE AT THE ELLSWORTH OFFICE. THE FORM IS ALSO AVAILABLE ON GUIDESTAR.ORG. FORM 990, PAGE 6, PART VI, LINE 19 A COPY OF BOARD POLICIES IS AVAILABLE AT THE COOPERATIVE'S OFFICE FOR REVIEW. PAPER COPIES ARE AVAILABLE FOR A NOMINAL FEE. FORM 990, PART XI, LINE 9 CAPITAL CREDITS ALLOCATED 1,252,205 SUBSIDIARIES REVENUES INCLUDED IN CONSOLIDATED FIN 3,631,654 RETIREMENT OF CAPITAL CREDITS -738,591 SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FIN -2,668,342 TOTAL 1,476,926 PIERCE PEPIN ELECTRIC DEV CORP PO BOX 420 ELLSWORTH WI 54011 752989679 ASSISTANCE WI 501C4 N/A false PIERCE PEPIN PROPANE SERVICES INC W7725 HWY 10 PO BOX 249 ELLSWORTH WI 54011 421565840 PROPANE WI N/A false true true false true false true false false false true false false true true true false false false false PIERCE PEPIN ELECTRIC DEV CORP A 8326 ACTUAL CASH PAID PIERCE PEPIN ELECTRIC DEV CORP B 8326 ACTUAL CASH PAID PIERCE PEPIN PROPANE SERVICES INC D 512 ACTUAL BALANCE PIERCE PEPIN PROPANE SERVICES INC M 303292 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC A 8042 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC J 6240 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC O 111124 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC F 1154978 ACTUAL CASH PAID