2015-04-30T15:48:59-05:00 2014-12-31 411562398 CARLSON HIGHLAND & CO LLP 11272 86TH AVENUE N SUITE B MAPLE GROVE MN 55369 990 2014-01-01 390539446 PIERCE-PEPIN COOPERATIVE SERVICES PIER 7152734355 W7725 HWY 10 ELLSWORTH WI 540110420 LARRY DOKKESTUL PRESIDENT 7152734355 2015-04-30 true MATT GUYER CPA P00386499 7634243818 2015-04-27 X 2014 2016-03-07 17:11:31Z LARRY DOKKESTUL W7725 HWY 10 ELLSWORTH WI 540110420 18218086 false X WWW.PIERCEPEPIN.COM X 1937 WI TO PROVIDE ELECTRICITY TO MEMBERS AND TO CONSTRUCT AND MAINTAIN ELECTRIC DISTRIBUTIION LINES TO DELIVER ELECTRICITY TO MEMBERS. 9 9 37 24501 -259338 0 17764443 17630667 67924 63529 168762 -6777 18001129 17687419 0 2299690 1521734 472146 493200 0 0 15247505 15856120 18019341 17871054 -18212 -183635 40806765 40810933 20421158 19526917 20385607 21284016 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 6,622 MEMBER OWNERS USING OUR 1,311 MILES OF LINE WE MAINTAIN IN RURAL WISCONSIN. ALLOCATED EXPENSES TO UNRELATED BUSINESS ACTIVITIES false false false false false false false false false true true true false true true true 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 67 0 37 true true true false false false false false false false false false false 17818616 802122 false X 9 9 false false false false true true false 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 X BRIAN BERG DIRECTOR 4.42 X 9600 0 0 GERALD DRIER VICE CHAIRMA 5.58 X X 11800 0 0 LONNIE FEURHELM SECRETARY/TR 3.85 X X 13131 0 0 DANIEL FISCHER DIRECTOR 4.44 X 9000 0 0 EDWARD HASS DIRECTOR 6.13 X 13000 0 0 GINNY HUBER DIRECTOR 3.25 X 7000 0 0 RONALD C JOHNSON DIRECTOR 6.58 X 2800 0 0 JEFFERY MCCARDLE DIRECTOR 4.17 X 11400 0 0 RICHARD RUEMMELE DIRECTOR 4.10 X 9199 0 0 ROGER WIFF CHAIRMAN 4.27 X X 13800 0 0 LARRY DOKKESTUL PRESIDENT/CE 40.00 X 180292 0 69697 BRENT METCALF VP/CFO 40.00 X 109978 0 32503 391000 102200 2 false true false ZIELIE'S TREE SERVICE PO BOX 307 BRUCE WI 54819 MAINTENANCE 405885 1 ELECTRICAL REVENUE 221000 17055383 17055383 CAPITAL CREDITS 221000 568210 568210 POLE RENTAL 221000 7074 7074 17630667 63529 37031 26498 508777 530667 -21890 -21890 RENT ALLOCATION 221000 9360 9360 MISC REVENUE/ASSET SALES 7607 7607 APPLIANCE DIVISION ASSET SALE 7506 7506 -9360 -9360 15113 17687419 17629346 24501 33572 1521734 493200 877929 1557008 PURCHASED POWER 9548543 MAINTENANCE 1142958 ADMIN AND GENERAL 1034766 OPERATIONS 866706 828210 17871054 0 0 0 788694 1964335 1986770 1672419 596102 409431 752699 347739 44594164 18456677 26009789 26137487 2186808 2274368 6317270 6670377 2168633 1334777 40806765 40810933 1040386 1021820 17864130 17100516 67200 47600 1449442 1356981 20421158 19526917 X 20406679 21217902 -21072 66114 20385607 21284016 40806765 40810933 -183635 1082044 X false true X true false 106469 106469 44487695 18456677 26031018 26137487 PIERCE PEPIN PROPANE SERVICES 2274368 C 2274368 DAIRYLAND POWER COOPERATIVE 5285750 C NRU CFC 592313 C NATIONAL RURAL UTILITIES COOPERATIVE 544653 C OTHER INVESTMENTS 148164 C FEDERATED RURAL ELECTRIC INSURANCE 99497 C 6670377 ACCRUED VACATION AND SICK LEAVE 529229 CUSTOMER DEPOSITS 213360 ACCRUED INTEREST 146422 OTHER LIABILITIES 143303 INVESTMENT IN ELECTRONIC DEV. CORP 125014 DEFERRED CREDITS 118682 ACCRUED WAGES 80971 1356981 X 22858753 5193981 5193981 17664772 22647 22647 17687419 21433467 5106794 5106794 16326673 1544381 1544381 17871054 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 5,193,981 SCHEDULE D, PAGE 4, PART XI, LINE 4B INTEREST ELIMINATION 37,031 APPLIANCE DIVISION MARGIN -21,890 APPLIANCE DIVISION ASSET SALES 7,506 SCHEDULE D, PAGE 4, PART XII, LINE 2D SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS 5,106,794 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAPITAL CREDITS ALLOCATED TO PATRONS 1,521,734 INTEREST ELIMINATION 37,031 APPLIANCE DIVISION MARGIN -21,890 APPLIANCE DIVISION ASSET SALES 7,506 X X X X X false false false LARRY DOKKESTUL PRESIDENT/CEO 180292 55464 14233 249989 DEM FEDERATED CO-OP TRANSPORT BOARD MEMBER 88326 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). FORM 990, PAGE 2, PART III, LINE 4D ALLOCATED EXPENSES TO UNRELATED BUSINESS ACTIVITIES 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 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 PERIODICALLY 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 PERIODICALLY 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, PAGE 7, PART VII PARENT ORGANIZATION HAS FILED A SEPARATE RETURN FORM 990, PART XI, LINE 9 SUBSIDIARIES REVENUES INCLUDED IN CONSOLIDATED FINANCIALS 5,193,981 INTEREST ELIMINATION -37,031 APPLIANCE DIVISION MARGIN 21,890 APPLIANCE DIVISION ASSET SALES -7,506 SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS -5,106,794 CAPITAL CREDITS ALLOCATED TO PATRONS 1,521,734 INTEREST ELIMINATION 37,031 APPLIANCE DIVISION MARGIN -21,890 APPLIANCE DIVISION ASSET SALES 7,506 FORM 990, PART XI, LINE 9 RETIREMENT OF CAPITAL CREDITS 526,877 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 false false false false true false false true true false false false false false PIERCE PEPIN ELECTRIC DEV CORP A 8377 ACTUAL CASH PAID PIERCE PEPIN ELECTRIC DEV CORP B 8377 ACTUAL CASH PAID PIERCE PEPIN PROPANE SERVICES INC D 312367 ACTUAL BALANCE PIERCE PEPIN PROPANE SERVICES INC M 313441 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC A 37031 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC J 9360 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC N 212273 ALLOCATED EXPENSES