2014-06-13T10:19:50-05:00 2013-12-31 450310328 BRADY MARTZ AND ASSOCIATES PC PO BOX 14296 GRAND FORKS ND 582084296 990 2013-01-01 450216719 MCLEAN ELECTRIC COOPERATIVE INC MCLE 7014632291 4031 HWY 37 BYPASS NW GARRISON ND 58540 MARTIN D DAHL GENERAL MANAGER 7014632291 2014-06-04 1 DAVID HOLT P00014251 7017754685 2013 2015-11-30 17:44:51Z MARTIN D DAHL 4031 HWY 37 BYPASS NW GARRISON ND 58540 12849216 0 X MCLEANELECTRIC.COM X 1945 ND IT SHALL BE THE AIM OF THE MCLEAN ELECTRIC COOPERATIVE, INC. TO MAKE ENERGY AVAILABLE TO ITS MEMBERS AT THE LOWEST COST CONSISTENT WITH SOUND ECONOMY AND GOOD MANAGEMENT. 7 6 24 0 20813 -26507 0 0 10409685 12336674 44972 25479 390950 487063 10845607 12849216 0 0 819720 1123331 287408 296487 0 0 0 9654641 11430574 10761769 12850392 83838 -1176 24956495 27540876 17058143 18732708 7898352 8808168 TO GENERATE, MANUFACTURE, PURCHASE, ACQUIRE AND ACCUMULATE ELECTRIC ENERGY AND TO TRANSMIT, DISTRIBUTE, FURNISH, SELL AND DISPOSE OF SUCH ELECTRIC ENERGY TO COOPERATIVE MEMBERS. 0 0 ELECTRICAL DISTRIBUTION TO APPROXIMATELY 4031 SERVICES 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 38 0 24 1 1 1 0 0 0 0 12271154 758523 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X MARTIN D DAHL PE GENERAL MANAGER 7014632291 4031 HWY 37 BYPASS NW GARRISON ND 58540 X ALVIN MYERS PRESIDENT 4.10 X X 4700 0 0 AGNES JENNINGS SECRETARY/TREASURER 3.40 X X 4500 0 0 ORVIN RAVNAAS VICE PRESIDENT 1.50 X X 2900 0 0 RONALD BLOOM DIRECTOR 4.10 X 4700 0 0 TROY PRESSER DIRECTOR 2.50 X 2900 0 0 ERNEST GRUENEICH DIRECTOR 2.40 X 4200 0 0 RODNEY STOCKDILL DIRECTOR 4.40 X 6350 0 0 MARTIN DAHL GENERAL MANAGER/CEO 40.00 X 131500 0 53989 LUKE STEEN BUSINESS MANAGER 40.00 X 67511 0 24444 229261 0 78433 1 0 1 0 COAL CREEK CONSTRUCTION PO BOX 1068 UNDERWOOD ND 585761068 ELECTRICAL DISTRIBUTION LINES 836300 CENTRAL TRENCHING INC 5200 7TH AVE SW MINOT ND 58701 INSTALLATION OF UNDERGROUND POWERLINE 328406 GOVERT POWERLINE SERVICES INC PO BOX 98 REVA SD 57651 ELECTRICAL DISTRIBUTION LINES 214433 DAKOTA TREE SERVICE INC PO BOX 195 DEVILS LAKE ND 58301 TREE TRIMMING 119318 4 ELECTRIC REVENUE 221000 12336674 12336674 12336674 25479 25479 1200 0 1200 1200 1200 CAPITAL CREDITS 900099 464075 464075 GRWA 541200 36691 36691 MEC SERVICES REVENUE 900099 3228 3228 -18131 -19106 975 485863 12849216 12800749 20813 27654 X 1123331 296487 639998 750781 COST OF POWER 7568171 DISTRIBUTION - MAINTENA 706600 DISTRIBUTION - OPERATIO 625181 ADMINISTRATIVE AND GENE 528052 611791 12850392 300 300 706673 332529 1411669 2170085 419606 307555 633099 486571 97774 667113 27539907 7997531 18043871 19542376 3643503 4034347 24956495 27540876 1438904 1561007 14282022 16612589 950000 0 387217 559112 17058143 18732708 X 0 0 0 0 7898352 8808168 7898352 8808168 24956495 27540876 X -1176 910992 X 0 1 X 1 0 46299 46299 27493608 7997531 19496077 19542376 PATRONAGE CAPITAL CREDITS 4023517 OTHER INVESTMENTS 10830 4034347 CUSTOMER DEPOSITS 69189 CONSUMER ENERGY PREPAYMENTS 26671 POSTRETIREMENT OBLIGATION 356845 OBLIGATIONS UNDER CAPITAL LEASES 106407 559112 X 12850392 1176 1176 12849216 0 12849216 11727061 -1123331 -1123331 12850392 0 12850392 PART X, LINE 2: THE COMPANY'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS, AND OTHER EVIDENCE. IT IS THE OPINION OF MANAGEMENT THAT THE COMPANY HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COMPANY ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PARTNERSHIP INCOME - BOOK VS. TAX DIFFERENCES 1,176. PART XII, LINE 2D - OTHER ADJUSTMENTS: ALLOCATED CAPITAL CREDITS -1,123,331. X X 0 0 0 MARTIN DAHL GENERAL MANAGER/CEO 131500 0 0 0 0 0 44489 0 9500 0 185489 0 0 0 PART I, LINE 3 THE BOARD USES NATIONAL COMPARABILITY DATA FROM THE NRECA SALARY SURVEY IN CONJUNCTION WITH STATE COMPARABILITY DATA FROM THE NDAREC SURVEY TO DETERMINE THE GENERAL MANAGER'S COMPENSATION. CENTRAL POWER ELECTRIC COOPERATIVE TROY PRESSER REPRESENTS THE COOPERATIVE ON CENTRAL POWER'S BOARD. 7610571 PURCHASE OF WHOLESALE POWER 0 FORM 990, PART VI, SECTION A, LINE 6 THE COOPERATIVE IS A MEMBER OWNED COOPERATIVE. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER OF THE COOPERATIVE HAS ONE VOTE IN ELECTIONS OF THE BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B EACH COOPERATIVE MEMBER IS ALLOWED A VOTE TO APPROVE ANY BY-LAWS CHANGES. FORM 990, PART VI, SECTION B, LINE 11 THE GENERAL MANAGER, BUSINESS MANAGER, AND BOARD OF DIRECTORS REVIEW THE 990 FOR ACCURACY AND APPROVE THE 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS THE POLICY ON A REGULAR BASIS. EMPLOYEES ARE PROVIDED A COPY OF ALL POLICIES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD USES STATE AND NATIONAL COMPARABILITY DATA FROM NRECA AND NDAREC SURVEYS AND THE BOARD EVALUATES PERFORMANCE TO DETERMINE THE GENERAL MANAGER'S COMPENSATION. THE GENERAL MANAGER USES STATE AND NATIONAL SURVEYS AND PERFORMANCE EVALUATIONS TO DETERMINE COMPENSATION OF OTHER EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S PUBLIC INSPECTION COPY OF FORM 990 IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII: OFFICER AND DIRECTOR COMPENSATION REPORTED ON PART IX, LINE 5 DOES NOT EQUAL THE TOTAL COMPENSATION REPORTED ON PART VII, LINE 1B FOR THESE INDIVIDUALS. THE DIFFERENCE IS DUE TO THE DIFFERENCE BETWEEN THE CURRENT YEAR CONTRIBUTIONS (A CURRENT YEAR EXPENSE) AND THE INCREASE IN ACTUARIAL VALUE. THE INCREASE IN ACTUARIAL VALUE IS NOT A CURRENT YEAR EXPENSE, BUT IS REPORTED AS COMPENSATION FOR PURPOSES OF PART VII. INCLUDED PART VII, COLUMN "F", OTHER COMPENSATION, IS THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. FOR THE FOLLOWING INDIVIDUALS, THE ESTIMATED INCREASE IS: MARTIN D. DAHL: $30,539 LUKE D. STEEN: $3,753 THIS AMOUNT IS AN ESTIMATE OF THE INCREASE OF THE VALUE OF THE PLAN AND IS NOT A CURRENT YEAR EXPENSE OF THE COOPERATIVE. CURRENT YEAR CONTRIBUTIONS INTO THE DEFINED BENEFIT PLAN WERE AS FOLLOWS: MARTIN D. DAHL: $14,724 LUKE D. STEEN: $8,361 THE AMOUNT IS INCLUDED IN THE ABOVE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. FORM 990, PART IX, LINE 4 AS REQUIRED BY FORM 990 INSTRUCTIONS, FORM 990, PART IX, LINE 4 (BENEFITS PAID TO OR FOR MEMBERS) INCLUDES PATRONAGE DIVIDENDS PAID. THIS AMOUNT IS AN EXPENSE FOR PURPOSES OF FORM 990, BUT IS NOT RECOGNIZED AS AN EXPENSE UNDER G.A.A.P. REPORTING REQUIREMENTS, WHICH ARE USED FOR BOOK INCOME. THE RESULT IS A BOOK TO TAX DIFFERENCE WHICH IS DISCLOSED ON PART XI AND ON SCHEDULE D PARTS XI AND XIII. IN REFERENCE TO PART IX, LINE 4, THE COOPERATIVE HAS INTERPRETED "PATRONAGE DIVIDENDS PAID" AS CAPITAL CREDITS ALLOCATED TO MEMBERS UNDER THE PREEXISTING OBLIGATIONS PURSUANT TO THE BYLAWS OF THE COOPERATIVE. FORM 990, PART XI, LINE 9: RETIREMENT OF CAPITAL CREDITS -232,274. RETIRED CAPITAL CREDIT GAINS 4,305. FORFEITED CAPITAL CREDITS 14,454. TAXABLE INCOME FROM PARTNERSHIPS IN EXCESS OF BOOKS 1,176. ALLOCATED CAPITAL CREDITS 1,123,331. MCLEAN ELECTRIC TRUST INC 4031 HWY 37 NW GARRISON ND 585400399 460659657 COLLECT & DISBURSE FUNDS FOR CHARITABLE PURPOSES ND 501(C)(3) 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0