2014-05-12T16:37:57-05:00 2013-12-31 CARLSON HIGHLAND & CO LLP 11272 86TH AVENUE N SUITE B MAPLE GROVE MN 55369 990 2013-01-01 390585072 ST CROIX ELECTRIC COOPERATIVE STCR 7157967000 1925 RIDGEWAY STREET HAMMOND WI 54015 MARK PENDERGAST PRESIDENT 7157967000 2014-05-09 true MATT GUYER CPA P00386499 7634243818 2014-05-09 X 2013 2015-11-30 17:44:51Z MARK PENDERGAST 1925 RIDGEWAY STREET HAMMOND WI 54015 23124544 false X WWW.SCECNET.NET X COOPERATIVE 1937 WI DISTRIBUTE ELECTRIC ENERGY 9 9 27 142578 18368 0 21751463 22528069 299834 356368 197064 240107 22248361 23124544 0 1862368 1968330 439542 594921 0 0 19946451 20561293 22248361 23124544 0 45080943 47225357 24636894 25515771 20444049 21709586 DISTRIBUTE ELECTRIC ENERGY false false THE COOPERATIVE PROVIDES RURAL ELECTRICAL SERVICE TO 10,194 MEMBERS. 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 false false false false false false true true true false true 67 0 27 true true true false false false false false false false false false false 22257724 934139 false X 9 9 false false false false true true true true true false false false true true true true true true true false X TONYA GULLIXSON 7157967000 1925 RIDGEWAY STREET HAMMOND WI 54015 WILLIAM FINDLAY DIRECTOR 1.40 X 2250 0 0 FRANCIS KLATT DIRECTOR 2.00 X 4750 0 0 PAUL NYHUS DIRECTOR 2.00 X 4250 0 0 DERRICK OBERLE VICE CHAIRMA 3.00 X X 6250 0 0 DAVID ORF DIRECTOR 3.50 X 5375 0 0 WILLIAM PEAVEY CHAIRMAN 2.60 X X 6000 0 0 NEIL PLOURDE DIRECTOR 4.00 X 4500 0 0 HAROLD RIVARD DIRECTOR 3.00 X 2000 0 0 KENNETH SCHOETTLE SECRETARY/TR 6.00 X X 6500 0 0 GEORGE YATES DIRECTOR 1.50 X 4750 0 0 TONYA GULLIXSON MANAGER OF F 40.00 X 77278 0 35820 MARK PENDERGAST PRESIDENT/CE 40.00 X 244454 0 190744 368357 226564 1 false true false BADGER UNITED COOPERATIVE PO BOX 368 FALL CREEK WI 54742 TREE TRIMMING/R 200005 1 ELECTRICITY SALES 221000 21535300 21535300 CAPITAL CREDITS 221000 809588 809588 OTHER ELECTRICAL INCOME 221000 174855 174855 POLE RENTAL 221000 8326 8326 22528069 356368 356368 MANAGEMENT FEE 541610 75256 75256 OTHER INCOME 75078 75078 FIRST CALL PHONE LEASE 900002 67322 67322 22451 22451 240107 23124544 22617272 142578 364694 1968330 594921 921219 1820881 PURCHASED POWER 14646879 PLANT OPERATIONS 1658612 ADMINISTRATIVE AND GENERA 1181960 CUSTOMER ACCOUNT EXPENSES 282396 49346 23124544 0 0 0 256613 115062 1069334 1639994 1983330 2403192 779395 469963 458755 516099 33447 28824 48330965 16455900 31913051 31875065 8464533 9185642 122485 991516 45080943 47225357 2064685 2026058 22497185 23378540 75024 111173 24636894 25515771 X 46545 46720 19302285 20467686 1095219 1195180 20444049 21709586 45080943 47225357 0 1265537 X false true X true false 129810 129810 48201155 16455900 31745255 31875065 DAIRYLAND POWER COOPERATIVE 7037360 C INVESTMENT IN SUBSIDIARY 646036 F CFC MEMBERSHIP CAPITAL SECURITIES 500000 C CFC CERTIFICATES 397206 C RURAL ELECTRIC SUPPLY COOPERATIVE 189086 C CFC 183467 C OTHER ASSOCIATED COMPANIES 138468 C FEDERATED RURAL ELECTRIC INSURANCE 94019 C 9185642 DEFERRED CREDITS 65164 DUE TO AFFILIATE 46009 111173 X 23471848 347304 347304 23124544 23124544 21431846 424843 424843 21007003 2117541 2117541 23124544 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 COMPANYS POLICY IT 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 MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED -149,211 REVENUES OF TAXABLE SUBSIDIARY 496,515 SCHEDULE D, PAGE 4, PART XII, LINE 2D EXPENSES OF TAXABLE SUBSIDIARY 424,843 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAPITAL CREDITS ALLOCATED TO PATRONS FOR CURRENT YEAR 1,968,330 MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED 149,211 X X false false false MARK PENDERGAST PRESIDENT/CEO 244454 168192 22552 435198 FORM 990, PAGE 6, PART VI, LINE 6 THE COOPERATIVE ASSOCIATION IS ORGANIZED WITHOUT CAPITAL STOCK AND THERE IS ONLY ONE CLASS OF MEMBERS WITH RESPECT TO VOTING INTERESTS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS FROM WITHIN EACH DISTRICT OF THE COOPERATIVE SHALL ELECT A DIRECTOR TO SERVE FOR A THREE YEAR TERM COMMENCING AT THE DATE OF THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7B EACH MEMBER SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. FORM 990, PAGE 6, PART VI, LINE 11B THE PRESIDENT/CEO AND THE FINANCE AND ADMINISTRATION MANAGER REVIEW THE FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS ALSO REVIEWS THE FORM 990, BUT GENERALLY NOT BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C A COPY OF THE CONFLICT OF INTEREST POLICY WAS GIVEN TO EACH CURRENT EMPLOYEE AND DIRECTOR AS WELL AS EACH NEW EMPLOYEE AND DIRECTOR. THE CONFLICT OF INTEREST POLICY IS A SELF-POLICING POLICY IN WHICH IT IS THE RESPONSIBILITY OF EACH EMPLOYEE/DIRECTOR TO COME FORWARD WITH ANY POTENTIAL CONFLICTS WHENEVER THEY OCCUR. THE WHISTLEBLOWER POLICY SUPPORTS THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY BY ENCOURAGING ALL EMPLOYEES/DIRECTORS TO REPORT CONFLICTS OF INTEREST AND QUESTIONABLE BEHAVIOR. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DOES A COMPARISON AND ANALYSIS WITH OTHER SIMILAR POSITIONS IN DETERMINING THE COMPENSATION FOR THE PRESIDENT/CEO. AN INDEPENDENT COMPANY SUPPLIES WAGE AND SALARY INFORMATION EVERY TWO YEARS. THE MANAGERS GRADE EMPLOYEES AND BRING SUGGESTED COMPENSATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B AN INDEPENDENT COMPANY SUPPLIES WAGE AND SALARY INFORMATION EVERY TWO YEARS. THE BOARD OF DIRECTORS DOES A COMPARISON AND ANALYSIS OF THE INFORMATION PROVIDED. FORM 990, PAGE 6, PART VI, LINE 19 THE COOPERATIVE MAKES DOCUMENTATION AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES ARE AVAILABLE AT THE OFFICE IN HAMMOND, WI. FORM 990, PART XI, LINE 9 MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED -149,211 REVENUES OF TAXABLE SUBSIDIARY 496,515 EXPENSES OF TAXABLE SUBSIDIARY -424,843 CAPITAL CREDITS ALLOCATED TO PATRONS FOR CURRENT YEAR 1,968,330 MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED 149,211 FORM 990, PART XI, LINE 9 NWPA ALLOCATION 746,529 MEMBERSHIPS ISSUED 175 RETIRED CAPITAL CREDITS 925,548 RETIRED NWPA ALLOCATION 595,621 ST CROIX SERVICES INC 1925 RIDGEWAY STREET HAMMOND WI 54015 391846568 INTERNET WI ST CROIX C CORP 71672 508899 1.00000 false false false false false false false false false false true false false false true true false true false false ST CROIX SERVICES INC O 72000 ALLOCATION OF TIME ST CROIX SERVICES INC J 6000 ACTUAL CASH RECEIVED ST CROIX SERVICES INC Q 10170 ALLOCATION OF EXPENSES