2014-05-13T08:30:51-05:00 2013-12-31 CARLSON HIGHLAND & CO LLP 11272 86TH AVENUE N SUITE B MAPLE GROVE MN 55369 990 2013-01-01 390539446 PIERCE-PEPIN COOPERATIVE SERVICES PIER 7152734355 W7725 HWY 10 ELLSWORTH WI 540110420 LARRY DOKKESTUL PRESIDENT 7152734355 2014-05-02 true MATT GUYER CPA P00386499 7634243818 2014-05-02 X 2013 2015-11-30 17:44:51Z LARRY DOKKESTUL W7725 HWY 10 ELLSWORTH WI 540110420 18532419 false X WWW.PIERCEPEPIN.COM X 1937 WI TO PROVIDE ELECTRICITY TO MEMEBERS AND TO CONSTRUCT AND MAINTAIN ELECTRIC DISTRIBUTIION LINES TO DELIVER ELECTRICITY TO MEMBERS. 9 9 36 214554 -88109 0 16957767 17764443 79301 67924 186587 168762 17223655 18001129 0 1109138 2299690 469267 472146 0 0 15627041 15247505 17205446 18019341 18209 -18212 38776741 40806765 20315391 20421158 18461350 20385607 X TO PROVIDE ELECTRICITY TO MEMEBERS AND TO CONSTRUCT AND MAINTAIN ELECTRIC DISTRIBUTIION LINES TO DELIVER ELECTRICITY TO MEMBERS. false false PROVIDED ELECTRICAL DISTRIBUTION TO OUR 6,617 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 true 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 38 0 36 true true true false false false false false false false false false false 18103389 750563 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 X BRENT METCALF 7152732429 W7725 HWY 10 ELLSWORTH WI 54011 X BRIAN BERG DIRECTOR 4.65 X 5600 0 0 GERALD DRIER DIRECTOR 4.75 X 6800 0 0 LONNIE FEURHELM DIRECTOR 2.54 X 8400 0 0 DANIEL FISCHER DIRECTOR 4.96 X 10400 0 0 EDWARD HASS DIRECTOR 5.15 X 7400 0 0 JAMES HAUSCHILDT DIRECTOR 15.25 X 4000 0 0 DAVID JOHNSON DIRECTOR 4.00 X 1600 0 0 RONALD C JOHNSON CHAIRMAN 5.50 X X 12600 0 0 JEFFERY MCCARDLE VICE CHAIRMA 5.83 X X 10800 0 0 GLENN PETERSON DIRECTOR 5.92 X 2440 0 0 RICHARD RUEMMELE SECRETARY/TR 3.50 X X 9196 0 0 ROGER WIFF DIRECTOR 4.06 X 9200 0 0 LARRY DOKKESTUL PRESIDENT/CE 40.00 X 168409 0 74038 BRENT METCALF VP/CFO 40.00 X 107084 0 34179 363929 108217 2 false true false ZIELIE'S TREE SERVICE PO BOX 307 BRUCE WI 54819 MAINTENANCE 371227 1 ELECTRICAL REVENUE 221000 17158800 17158800 CAPITAL CREDITS 221000 598569 598569 POLE RENTAL 221000 7074 7074 17764443 67924 42573 25351 693911 531290 162621 162621 RENT ALLOCATION 221000 9360 9360 INSTALL REVENUE/ASSET SALES 6141 6141 RENT ALLOCATION -9360 -9360 6141 18001129 17754150 214554 32425 2299690 472146 8149 916116 1501898 PURCHASED POWER 9056162 MAINTENANCE 1139585 ADMIN AND GENERAL 1034311 OPERATIONS 918520 672764 18019341 0 0 0 359233 788694 1765831 1986770 781902 596102 841981 752699 43072957 17063168 25828880 26009789 2109652 2186808 5891994 6317270 1197268 2168633 38776741 40806765 1001284 1040386 17907387 17864130 81800 67200 1324920 1449442 20315391 20421158 X 18555711 20406679 -94361 -21072 18461350 20385607 38776741 40806765 -18212 1942469 X false true X true false 106469 106469 42966488 17063168 25903320 26009789 PIERCE PEPIN PROPANE SERVICES 2186808 C 2186808 DAIRYLAND POWER COOPERATIVE 4951084 C NATIONAL RURAL UTILITIES COOPERATIVE 553452 C NRU CFC 551174 C FEDERATED RURAL ELECTRIC INSURANCE 131173 C OTHER INVESTMENTS 130387 C 6317270 DEFERRED CHARGES 1175988 DUE FROM AFFILIATES 867773 OTHER CURRENT ASSETS 124872 2168633 ACCRUED VACATION AND SICK LEAVE 620275 CUSTOMER DEPOSITS 200865 OTHER LIABILITIES 157889 ACCRUED INTEREST 151842 DEFERRED CREDITS 131313 INVESTMENT IN ELECTRONIC DEV. CORP 124640 ACCRUED WAGES 62618 1449442 X 22475379 4516823 4516823 17958556 42573 42573 18001129 20120612 4443534 4443534 15677078 2342263 2342263 18019341 SCHEDULE D, PAGE 3, PART X THE COMPANY ADOPTED THE PROFESSIONAL ACCOUNTING STANDARD THAT REQUIRES THE COMPANY TO EVALUATE ITS INCOME TAX POSITIONS TO DETERMINE IF THERE ARE ANY POSITIONS THAT WOULD REQUIRE ANY ADJUSTMENTS TO THE FINANCIAL STATEMENTS. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAS DETERMINED THAT THEY HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT NEED TO BE RECORDED OR REPORTED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 2D INVENTORY COST OF SALES 531,290 SUBSIDIARIES REVENUES INCLUDED IN CONSOLIDATED FINANCIALS 3,985,533 SCHEDULE D, PAGE 4, PART XI, LINE 4B INTEREST ELIMINATION 42,573 SCHEDULE D, PAGE 4, PART XII, LINE 2D INVENTORY COST OF SALES 531,290 SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS 3,912,244 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAPITAL CREDITS ALLOCATED TO PATRONS 2,299,690 INTEREST ELIMINATION 42,573 X X X X X false false false LARRY DOKKESTUL PRESIDENT/CEO 168409 54168 19870 242447 DEM FEDERATED CO-OP TRANSPORT BOARD MEMBER 91379 TRANSPORT PROPANE false SCHEDULE L, PART V THE PRESIDENT/CEO IS 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 CONSOLIDATED RETURN FORM 990, PART XI, LINE 9 INVENTORY COST OF SALES 531,290 SUBSIDIARIES REVENUES INCLUDED IN CONSOLIDATED FINANCIALS 3,985,533 INTEREST ELIMINATION -42,573 INVENTORY COST OF SALES -531,290 SUBSIDIARIES EXPENSES INCLUDED IN CONSOLIDATED FINANCIALS -3,912,244 CAPITAL CREDITS ALLOCATED TO PATRONS 2,299,690 INTEREST ELIMINATION 42,573 FORM 990, PART XI, LINE 9 RETIREMENT OF CAPITAL CREDITS 430,510 SUBSIDIARIES LOSS 0 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 8596 ACTUAL CASH PAID PIERCE PEPIN ELECTRIC DEV CORP C 8596 ACTUAL CASH PAID PIERCE PEPIN PROPANE SERVICES INC D 1079633 ACTUAL BALANCE PIERCE PEPIN PROPANE SERVICES INC M 268217 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC A 42573 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC J 9360 ALLOCATED EXPENSES PIERCE PEPIN PROPANE SERVICES INC N 212408 ALLOCATED EXPENSES