TONGUE RIVER ELECTRIC COOPERATIVE INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- TONGUE RIVER ELECTRIC COOPERATIVE INC (EIN 81-0225169)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-08-14
- IRS object ID
- 201442269349302464
- Schema version
- 2013v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-08-14T15:17:15-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 810446334 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOUGLAS WILSON & COMPANY PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 FIRST AVENUE SOUTH | AddressLine1 |
| City | GREAT FALLS | City |
| State | MT | State |
| ZIP Code | 59401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810225169 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TONGUE RIVER ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TONG | BusinessNameControlTxt |
| Phone | 4067842341 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 138 | AddressLine1 |
| City | ASHLAND | City |
| State | MT | State |
| ZIP Code | 59003 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEE DEE ISAACS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4067842341 | PhoneNum |
| Signature | 2014-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RANDAL J BOYSUN | PreparerPersonNm |
| PTIN | P00039907 | PTIN |
| Phone | 4067614645 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ALAN SEE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 US HIGHWAY 212 | AddressLine1 |
| City | ASHLAND | City |
| State | MT | State |
| ZIP Code | 59003 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,800,200 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.TONGUERIVERELECTRIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1946 | FormationYr |
| Legal Domicile State | MT | LegalDomicileStateCd |
| Activity Or Mission | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICITY AND SERVICES TO ITS MEMBERS LOCATED IN RURAL MONTANA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 22 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,475,373 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $11,709,334 | CYProgramServiceRevenueAmt |
| PY Investment Income | $18,273 | PYInvestmentIncomeAmt |
| CY Investment Income | $14,473 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,519 | PYOtherRevenueAmt |
| CY Other Revenue | $76,393 | CYOtherRevenueAmt |
| PY Total Revenue | $11,542,165 | PYTotalRevenueAmt |
| CY Total Revenue | $11,800,200 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $510,320 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $555,493 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,738,397 | PYOtherExpensesAmt |
| CY Other Expenses | $16,384,776 | CYOtherExpensesAmt |
| PY Total Expenses | $11,248,717 | PYTotalExpensesAmt |
| CY Total Expenses | $16,940,269 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $293,448 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,140,069 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $26,759,406 | TotalAssetsBOYAmt |
| Total Assets EOY | $24,359,097 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $19,316,889 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $22,080,882 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,442,517 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,278,215 | NetAssetsOrFundBalancesEOYAmt |
| Mission | RURAL ELECTRIC COOPERATIVE PROVIDING ELECTRICAL ENERGY AND SERVICES TO ITS MEMBERS AND PATRONS LOCATED IN THE SOUTHEASTERN PORTION OF MONTANA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $9,818,782 | ExpenseAmt |
| Desc | RURAL ELECTRIC COOPERATIVE SUPPLYING ELECTRICAL POWER AND UTILITY SERVICES TO APPROXIMATELY 2648 MEMBERS AND PATRONS LOCATED IN THE SOUTHEASTERN PORTION OF RURAL MONTANA. | Desc |
| Total Program Service Expenses | $9,818,782 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 22 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $11,709,334 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $90,867 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TERESA NEWCOMER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4067842341 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 US HIGHWAY 212 | AddressLine1 |
| City | ASHLAND | City |
| State | MT | State |
| ZIP Code | 59003 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JACK KNOBLOCH | ||||||
| PAST PRESIDENT | 0.20 | Yes (X) | Yes (X) | $350 | $0 | $0 |
| DEE DEE ISAACS | ||||||
| PRESIDENT | 9.00 | Yes (X) | Yes (X) | $10,900 | $0 | $0 |
| GERHARD W HELM | ||||||
| DIRECTOR | 3.50 | Yes (X) | $4,550 | $0 | $0 | |
| DIANE RAPOS | ||||||
| ASSISTANT SECRETARY/TREASU | 1.50 | Yes (X) | Yes (X) | $1,750 | $0 | $0 |
| ROBERT JANSSEN | ||||||
| DIRECTOR | 2.50 | Yes (X) | $2,975 | $0 | $0 | |
| JIM COLLINS | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $2,275 | $0 | $0 |
| DIANA MCLEAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $1,580 | $0 | $0 | |
| CRAIG RANDALL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $1,400 | $0 | $0 | |
| RICHARD HAMILTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $875 | $0 | $0 | |
| TODD TIBBETTS | ||||||
| SECRETARY/TREASURER | 1.50 | Yes (X) | Yes (X) | $2,025 | $0 | $0 |
| ALBERT KNOBLOCH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $875 | $0 | $0 | |
| ALAN SEE | ||||||
| GENERAL MANAGER | 40.00 | Yes (X) | $117,291 | $0 | $55,961 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $146,846 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $55,961 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TITAN ELECTRIC INC | |||||
| 4933 SCENIC RT | CASPER | WY | 82601 | POLE CHANGES | $686,114 |
| GUTHALS HUNNES & REUSS PC | |||||
| PO BOX 1977 | BILLINGS | MT | 59103 | LEGAL | $195,352 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF ELECTRICITY | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $11,709,334 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,709,334 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $11,709,334 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,473 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,473 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $3,088 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal | $3,088 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,088 | TotalRevenueColumnAmt |
| Exclusion | $3,088 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PATRONAGE CAPITAL INCOME | 221000 | $65,204 | $65,204 |
| JOBBING INCOME, NET | 221000 | $8,101 | $8,101 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $73,305 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,800,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,797,112 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,088 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,846 | TotalAmt |
| Management And General | $146,846 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,455 | TotalAmt |
| Management And General | $326,455 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,192 | TotalAmt |
| Management And General | $82,192 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,494 | TotalAmt |
| Management And General | $259,494 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,661 | TotalAmt |
| Management And General | $98,661 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,997 | TotalAmt |
| Management And General | $26,997 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,932 | TotalAmt |
| Management And General | $23,932 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,821 | TotalAmt |
| Management And General | $14,821 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $832,702 | TotalAmt |
| Program Services | $832,702 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $888,784 | TotalAmt |
| Program Services | $888,784 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,479 | TotalAmt |
| Management And General | $2,479 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| COST OF POWER | $6,497,397 | $6,497,397 | |
| IMPAIRMENT OF INVESTMEN | $5,870,459 | $5,870,459 | |
| DISTRIBUTION OPERATIONS | $1,019,899 | $1,019,899 | |
| DISTRIBUTION MAINTENANC | $291,767 | $291,767 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $557,384 | TotalAmt |
| Program Services | $288,233 | ProgramServicesAmt |
| Management And General | $269,151 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,940,269 | TotalAmt |
| Program Services | $9,818,782 | ProgramServicesAmt |
| Management And General | $7,121,487 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,750 | BOYAmt |
| EOY | $157,297 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,871 | BOYAmt |
| EOY | $21,258 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,008 | BOYAmt |
| EOY | $1,278,086 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $606,107 | BOYAmt |
| EOY | $501,739 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $443,870 | BOYAmt |
| EOY | $558,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,426,662 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,362,810 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,468,472 | BOYAmt |
| EOY | $21,063,852 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,922,314 | BOYAmt |
| EOY | $688,956 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,014 | BOYAmt |
| EOY | $89,695 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,759,406 | BOYAmt |
| EOY | $24,359,097 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $767,424 | BOYAmt |
| EOY | $922,205 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,046,846 | BOYAmt |
| EOY | $20,643,251 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $502,619 | BOYAmt |
| EOY | $515,426 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,316,889 | BOYAmt |
| EOY | $22,080,882 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,238 | BOYAmt |
| EOY | $27,128 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $133,651 | BOYAmt |
| EOY | $144,154 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,281,628 | BOYAmt |
| EOY | $2,106,933 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,442,517 | BOYAmt |
| EOY | $2,278,215 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,759,406 | BOYAmt |
| EOY | $24,359,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$5,140,069 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$24,233 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $181,668 | OtherCostOrOtherBasisAmt |
| Book Value | $181,668 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $875,535 | OtherCostOrOtherBasisAmt |
| Depreciation | $532,448 | DepreciationAmt |
| Book Value | $343,087 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,307,993 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,394,903 | DepreciationAmt |
| Book Value | $913,090 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $32,061,466 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,435,459 | DepreciationAmt |
| Book Value | $19,626,007 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,063,852 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CONSUMER DEPOSITS | $201,841 |
| OTHER DEFERRED CREDITS | $103,799 |
| OTHER CURRENT AND ACCRUED LIABILITIES | $209,786 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $515,426 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $11,800,200 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,800,200 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,800,200 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,940,269 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,940,269 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $16,940,269 | TotalExpensesPerForm990Amt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALAN SEE | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $117,291 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $55,961 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $173,252 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEEDEE ISAACS - FRED'S HARDWARE & REPAIR | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BUSINESS OWNED BY MEMBER OF BOARD OF DIRECTORS | RelationshipDescriptionTxt |
| Transaction | $8,576 | TransactionAmt |
| Transaction | PURCHASE OF SUPPLIES, TIRE REPAIR | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE HAS 2,648 VOTING MEMBERS AT DECEMBER 31, 2013. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERSHIP ELECTS THREE BOARD OF DIRECTORS TO SERVE A THREE YEAR TERM AT THE COOPERATIVE ANNUAL MEETING HELD IN JULY OF EACH YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL BYLAW CHANGES SUBMITTED BY THE BOARD OF DIRECTORS ARE APPROVED AND RATIFIED BY THE MAJORITY OF MEMBERSHIP AT THE COOPERATIVE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE ANNUAL FORM 990 IS REVIEWED AND APPROVED BY THE GENERAL MANAGER AND THE BOARD PRESIDENT PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | MONTANA STATEWIDE ORGANIZATION-MONTANA ELECTRIC COOPERATIVE ASSOCIATION (MECA) PERFORMS AN ANNUAL SALARY SURVEY FOR ALL MONTANA ELECTRIC AND TELEPHONE COOPERATIVES BY JOB CLASSIFICATION. THE BOARD OF DIRECTORS SETS THE GENERAL MANAGER SALARY BASED ON THIS SURVEY FOR GENERAL MANAGERS SALARIES PAID WITHIN THE STATE. IN ADDITION, THE BOARD OF DIRECTORS AND THE GENERAL MANAGER USES THIS ANNUAL SURVEY TO SET WAGES FOR ITS INSIDE PERSONNEL AND OUTSIDE LINEMEN SALARIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL REPORTS - RUS FORM 7 - AND FORM 990 ARE AVAILABLE UPON REQUEST AT THE COOPERATIVE HEADQUARTER OFFICE. |
| FORM 990, PART XI, LINE 9: | CHANGE IN OTHER EQUITIES -24,233. |
| FORM 990, PAGE 12, PART XII, LINE 2C | THE OVERSIGHT PROCESS OF THE AUDIT BY THE BOARD OF DIRECTORS HAS NOT CHANGED FROM THE PROIR YEAR. |