ROUGHRIDER ELECTRIC COOPERATIVE INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ROUGHRIDER ELECTRIC COOPERATIVE INC (EIN 26-2059712)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-10-01
- IRS object ID
- 201342749349300004
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-10-01T08:11:31-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450310328 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ & ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1297 | AddressLine1 |
| City | BISMARCK | City |
| State | ND | State |
| ZIP Code | 585021297 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 262059712 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROUGHRIDER ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ROUG | NameControl |
| Phone | 7017482293 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 HIGHWAY DRIVE | AddressLine1 |
| City | HAZEN | City |
| State | ND | State |
| ZIP Code | 585454737 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRAVIS KUPPER | Name |
| Title | CFO | Title |
| Phone | 7017482293 | Phone |
| Date Signed | 2013-09-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICK J BROWN | Name |
| PTIN | P00149579 | PTIN |
| Phone | 7012231717 | Phone |
| Date Prepared | 2013-09-20 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TRAVIS KUPPER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 HIGHWAY DRIVE | AddressLine1 |
| City | HAZEN | City |
| State | ND | State |
| ZIP Code | 585454737 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 50006127 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.ROUGHRIDERELECTRIC.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2008 | YearFormation |
| State Legal Domicile | ND | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION DELIVERS ELECTRIC ENERGY TO MEMBERS. IN 2012 THE COOPERATIVE SERVED 12,195 MEMBERS ON 5309 MILES OF LINE. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 63 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -10501 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 38769520 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 47657172 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 493484 | InvestmentIncomePriorYear |
| Investment Income Current Year | 114113 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1397917 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1650320 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 40660921 | TotalRevenuePriorYear |
| Total Revenue Current Year | 49421605 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 40000 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 5892161 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 5962607 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2729589 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2953161 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 32018613 | OtherExpensePriorYear |
| Other Expenses Current Year | 40465837 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 40640363 | TotalExpensesPriorYear |
| Total Expenses Current Year | 49421605 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 20558 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 0 | RevenuesLessExpensesCY |
| Total Assets BOY | 112218229 | TotalAssetsBOY |
| Total Assets EOY | 120660843 | TotalAssetsEOY |
| Total Liabilities BOY | 44786351 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 49295152 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 67431878 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 71365691 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | MEMBERSHIPWE WILL PLACE THE MEMBER FIRST IN DETERMINING POLICIES AND PROCEDURES.WE WILL STRIVE TO KEEP THE MEMBERSHIP INFORMED AND INVOLVED IN THEIR COOPERATIVE.SERVICEWE ARE COMMITTED AT EVERY LEVEL TO MAINTAIN AND PROVIDE THE HIGHEST STANDARD OF SERVICE.FINANCIAL WE ARE COMMITTED TO KEEPING THE COOPERATIVE FINANCIALLY STRONG THROUGH PRUDENT BUSINESS PRACTICES.GROWTHWE WILL REMAIN OPEN TO OPPORTUNITIES FOR GROWTH WHICH WILL BENEFIT THE MEMBERSHIP.EMPLOYEESWE RECOGNIZE OUR EMPLOYEES AS AN IMPORTANT ASSET OF THE COOPERATIVE.WE WILL PROVIDE AN ATMOSPHERE WHERE ALL EMPLOYEES CAN PERFORM AT THEIR MAXIMUM POTENTIAL AND ABILITY.BOARD AND MANAGEMENTTHE BOARD AND MANAGEMENT ARE COMMITTED TO BEING INNOVATIVE, INFORMED AND PROGRESSIVE IN THEIR ROLE AS LEADERS OF THE COOPERATIVE AND THE AREA IT SERVES. WE, THE BOARD OF DIRECTORS, MANAGEMENT AND EMPLOYEES, ARE COMMITTED IN A UNITED EFFORT TO CARRY OUT THIS MISSION | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COOPERATIVE IS A DISTRIBUTION ELECTRIC UTILITY SERVING CUSTOMERS IN SIX COUNTIES. IN 2012 THE COOPERATIVE SERVED 12,195 MEMBERS ON 5309 MILES OF LINE. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 261 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 63 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Gross Income From Members | 47303604 | GrossIncomeFromMembers |
| Gross Income Other Sources | 675964 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 9 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | TRAVIS KUPPER CFO | NamePerson |
| Telephone Number | 7017482293 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2156 4TH AVE E | AddressLine1 |
| City | DICKINSON | City |
| State | ND | State |
| ZIP Code | 58602 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (14 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per Week RelatedAverageHoursPerWeekRelated | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| WILLIAM RETTERATH | ||||||||
| PAST PRESIDENT | 3.00 | X | X | 7265 | 0 | 0 | ||
| DARELL HERMAN | ||||||||
| VICE PRESIDENT | 3.00 | X | X | 5510 | 0 | 0 | ||
| ARNOLD KAINZ | ||||||||
| DIRECTOR | 3.00 | X | 6780 | 0 | 0 | |||
| BRUCE DARCY | ||||||||
| TREASURER | 3.00 | X | X | 6480 | 0 | 0 | ||
| ROGER KUDRNA | ||||||||
| PRESIDENT | 3.00 | X | X | 8530 | 0 | 0 | ||
| DAN PRICE | ||||||||
| DIRECTOR | 3.00 | X | 5580 | 0 | 0 | |||
| TROY SAILER | ||||||||
| SECRETARY | 3.00 | X | X | 4500 | 0 | 0 | ||
| GREG STECKLER | ||||||||
| DIRECTOR | 3.00 | X | 5250 | 0 | 0 | |||
| CALLEN SCHOCH | ||||||||
| DIRECTOR | 3.00 | X | 5980 | 0 | 0 | |||
| DON FRANKLUND | ||||||||
| CO-MANAGER | 13.00 | X | 0 | 172970 | 97762 | 40.00 | ||
| CLAYTON HOFFMAN | ||||||||
| CO-MANAGER | 21.00 | X | 0 | 200479 | 76041 | 40.00 | ||
| CHRIS BAUMGARTNER | ||||||||
| CO-MANAGER | 13.00 | X | 0 | 80159 | 45205 | 40.00 | ||
| DEBORAH ZILLICH | ||||||||
| MANAGER OF FINANCE | 40.00 | 102459 | 0 | 46271 | X | |||
| SIMON KUNTZ | ||||||||
| OPERATIONS MANAGER | 40.00 | 103474 | 0 | 47336 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 261808 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 453608 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 312615 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| AEVENIA | |||||
| 3030 24TH AVE S | MOORHEAD | MN | 56560 | DISTRIBUTION LINE WORK | 4320994 |
| 3C CONSTRUCTION LLC | |||||
| 4001 30TH AVE NW | MANDAN | ND | 58554 | DISTRIBUTION LINE WORK | 2502798 |
| INNOVATIVE ENERGY ALLIANCE | |||||
| PO BOX 338 | NEW ENGLAND | ND | 58647 | MANAGEMENT AND INFORMATIONAL | 695314 |
| PRECISION UNDERGROUND INC | |||||
| 6526 REILY RD | LINCOLN | ND | 58504 | TRENCHING, BOREING | 500182 |
| TIMBERLINE CONSTRUCTION | |||||
| PO BOX 1156 | RAPID CITY | SD | 57709 | DISTRIBUTION LINE WORK | 437754 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| ELECTRIC SALES | 221000 | 47566671 | 47566671 | |
| QUALIFIED POLE RENTALS | 532000 | 90278 | $90,278 | |
| IEA K-1 | 900099 | 223 | 223 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 47657172 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 116550 | TotalRevenueColumn |
| Exclusion | $116,550 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9278 | TotalRevenueColumn |
| Exclusion | $9,278 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 8053 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 10490 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -2437 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -2437 | TotalRevenueColumn |
| Exclusion | -$2,437 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 548999 | GrossSalesOfInventory |
| Cost Of Goods Sold | 574032 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -25033 | TotalRevenueColumn |
| Unrelated Business Revenue | -25033 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|---|
| CAPITAL CREDITS | 900099 | 1542846 | 1542846 | ||
| OTHER | 900099 | 107965 | $107,965 | ||
| K-1 3C CONSTRUCTION | 230000 | 15264 | $732 | 14532 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1666075 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 49421605 | TotalRevenueColumn |
| Related Or Exempt Function Income | 49109740 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -10501 | UnrelatedBusinessRevenue |
| Exclusion | $322,366 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40000 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5962607 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 261808 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1818221 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 873132 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453608 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1259970 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3016802 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| UBIT TAX | 9455 |
| COST OF POWER | 32178040 |
| DISTRIBUTION - OPERATIO | 1878694 |
| DISTRIBUTION - MAINTENA | 1700727 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -31459 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49421605 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2062299 | BOY |
| EOY | 3324160 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2096191 | BOY |
| EOY | 2098687 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3881664 | BOY |
| EOY | 5285499 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 519725 | BOY |
| EOY | 621062 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2551921 | BOY |
| EOY | 2874057 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 180207 | BOY |
| EOY | 398589 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 133808219 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 48364720 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81261506 | BOY |
| EOY | 85443499 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1457174 | BOY |
| EOY | 1536130 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17309163 | BOY |
| EOY | 18691955 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 898379 | BOY |
| EOY | 387205 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112218229 | BOY |
| EOY | 120660843 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5174282 | BOY |
| EOY | 5909469 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9143047 | BOY |
| EOY | 2207174 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26228834 | BOY |
| EOY | 33895881 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4026328 | BOY |
| EOY | 7026328 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 213860 | BOY |
| EOY | 256300 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44786351 | BOY |
| EOY | 49295152 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67431878 | BOY |
| EOY | 71365691 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67431878 | BOY |
| EOY | 71365691 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112218229 | BOY |
| EOY | 120660843 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 0 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 3933813 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 639853 | OtherCostOrOtherBasis |
| Book Value | 639853 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2159572 | OtherCostOrOtherBasis |
| Depreciation | 461844 | Depreciation |
| Book Value | 1697728 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 122559188 | OtherCostOrOtherBasis |
| Depreciation | 47902876 | Depreciation |
| Book Value | 74656312 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8449606 | OtherCostOrOtherBasis |
| Book Value | 8449606 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 85443499 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (5 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| MEMBERSHIPS | 1625 | C |
| PATRONAGE CAPITAL FROM ASSOCIATED ORGANIZATIONS | 18091812 | C |
| CFC CAPITAL TERM CERTIFICATES | 316544 | C |
| STOCKS IN ASSOCIATED COMPANIES | 185950 | C |
| PATRONAGE CAPITAL | 96024 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 18691955 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| CUSTOMER DEPOSITS | $180,541 |
| POSTRETIREMENT BENEFIT OBLIGATION | $75,759 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 256300 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 49421605 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 49421605 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 49421605 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 43458998 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 43458998 | ExpensesSubtotal |
| Other Expenses Not Included | 5962607 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 5962607 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 49421605 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | IT IS THE OPINION OF MANAGEMENT THAT ROUGHRIDER HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF ROUGHRIDER ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ALLOCATED CAPITAL CREDITS 5,962,607. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|---|
| THEODORE ROOSEVELT MEDORA FOUNDATION | ||||||||
| PO BOX 198 | MEDORA | ND | 58645 | 450397662 | 501(C)(3) | 25000 | CASH | CONTRIBUTION TO GENERAL FUND |
| ST LUKES FOUNDATION | ||||||||
| 242 10TH ST W | DICKINSON | ND | 58601 | 450409966 | 501(C)(3) | 5000 | CASH | CONTRIBUTION TO GENERAL FUND |
| ST JOSEPH'S HOSPITAL FOUNDATION | ||||||||
| 30 W 7TH ST | DICKINSON | ND | 58601 | 363418207 | 501(C)(3) | 10000 | CASH | CONTRIBUTION TO GENERAL FUND |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 3 | TotalNbrOf501C3AndGovtGrants |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | SCHEDULE I, PART I, LINE 2 | ReturnReference |
| Explanation | ALL CONTRIBUTIONS REQUESTS ARE REVIEWED AND APPROVED BY THE FULL BOARD. CONTRIBUTIONS ARE MADE TO ONLY ELIGIBLE ORGANIZATIONS THAT ARE PROVIDING SERVICES OR HELP WITHIN THE COOPERATIVE'S SERVICE AREA. CONTRIBUTIONS MUST BE USED FOR THE ELIGIBLE CHARITABLE PURPOSE. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DON FRANKLUND | ||||||||||||||
| CO-MANAGER | 0 | 172970 | 0 | 0 | 0 | 0 | 0 | 73067 | 0 | 24695 | 0 | 270732 | 0 | 0 |
| CLAYTON HOFFMAN | ||||||||||||||
| CO-MANAGER | 0 | 200479 | 0 | 0 | 0 | 0 | 0 | 60632 | 0 | 15409 | 0 | 276520 | 0 | 0 |
| SIMON KUNTZ | ||||||||||||||
| OPERATIONS MANAGER | 103474 | 0 | 0 | 0 | 0 | 0 | 31233 | 0 | 16103 | 0 | 150810 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | THE COOPERATIVE RELIED ON INNOVATIVE ENERGY ALLIANCE, A RELATED ORGANIZATION, THAT USED THE METHODS BELOW TO ESTABLISH THE COMPENSATION OF TOP MANAGEMENT OFFICIALS: DEVELOPMENT OF A WRITTEN EMPLOYMENT CONTRACT THAT WAS APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| DAN PRICE | |||
| BOARD MEMBER OF ROUGHRIDER ELECTRIC COOPERATIVE | 290631 | PAYMENT FOR POWER LINE CONSTRUCTION, IRRIGATION SYSTEM, AND MAINTENANCE SERVICES | 0 |
| INNOVATIVE ENERGY ALLIANCE | |||
| CLAYTON HOFFMAN, DON FRANKLUND AND CHRIS BAUMGARTNER ARE OFFICERS OF BOTH | 695314 | PAYMENTS TO INNOVATIVE ENERGY ALLIANCE FOR MANAGEMENT SERVICES | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE COOPERATIVE DELEGATED CONTROL OVER MANAGEMENT DUTIES TO A MANAGEMENT COMPANY. CLAYTON HOFFMAN, CHRIS BAUMGARTNER, AND DONALD FRANKLUND, WHO SERVE AS CEO'S OF THE COOPERATIVE, ARE EMPLOYED BY THE MANAGEMENT COMPANY, WHICH PROVIDES CEO SERVICES TO THIS AND OTHER COOPERATIVES. THE MANAGEMENT COMPANY IS AN INDEPENDENT CONTRACTOR OF THE COOPERATIVE, AND AS SUCH IS LISTED ON PART VII SECTION B. | |
| 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. THE MEMBERSHIP OF THE COOPERATIVE ALSO VOTES FOR ANY CHANGES TO THE BY-LAWS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | EACH MEMBER OF THE COOPERATIVE IS ALLOWED ONE VOTE ON BY-LAWS CHANGES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE COMPLETED FORM 990 IS REVIEWED FOR ACCURACY PRIOR TO FILING BY THE COOPERATIVE'S DIRECTOR OF FINANCE AND ADMINISTRATION. | |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS ANNUALLY DISCLOSE THEIR INVOLVEMENT WITH OTHER ORGANIZATIONS, VENDORS AND ANY OTHER ASSOCIATION THAT MIGHT REPRESENT PRESENT OR POSSIBLE FUTURE CONFLICT. | |
| FORM 990, PART VI, SECTION B, LINE 15 | MANAGER PAY WAS COMPARED TO STATE AVERAGE, PRIOR WAGES, AND APPROVED BY THE FULL BOARD OF DIRECTORS AFTER BOARD DELIBERATIONS. PAY IS REVIEWED ANNUALLY AND CHANGES ARE BASED ON MERIT, CPI, AND COMPARATIVE WAGES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ARTICLES OF INCORPORATION AND BYLAWS ARE MAILED TO EACH NEW MEMBER OF THE COOPERATAIVE. THESE DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC REVIEW AT THE COOPERATIVE'S OFFICE UPON REQUEST. FINANCIAL STATEMENTS APPEAR IN THE ANNUAL REPORT FOR ALL MEMBERS, AND THE COOPERATIVE'S INDEPENDENT AUDITOR PRESENTS THE AUDIT REPORT AT THE COOPERATIVE'S ANNUAL MEETING FOR THE MEMBERSHIP. | |
| FORM 990, PART XI, LINE 9: | RETIREMENT OF CAPITAL CREDITS -2,296,251. CAPITAL CREDIT GAINS 267,457. ALLOCATED CAPITAL CREDITS 5,962,607. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THERE HAS BEEN NO CHANGE TO THE COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT | CHANGE IN OVERSIGHT |
| FORM 990, PART IX, LINE 4 | THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS TO MEAN THE AMOUNT OF CAPITAL CREDITS THAT WERE ALLOCATED TO MEMBERS IN THE CURRENT YEAR. FOR 2012 $5,962,607 OF EARNINGS WERE ALLOCATED TO MEMBERS. | |
| FORM 990, PART IX, LINE 24F | ALL OTHERS EXPENSES IS A NEGATIVE BALANCE DUE TO $2,953,161 OF SALARIES AND BENEFITS BEING INCLUDED IN OTHER EXPENSE CATEGORIES AND ALSO BEING CAPITALIZED AS PART OF THE CONTRUCTION/REPAIRS TO THE POWER SYSTEM THROUGHOUT THE YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 3C CONSTRUCTION LLC | ||||||||||||
| 4001 30TH AVE NW | MANDAN | ND | 58554 | 450444766 | POWER LINE CONSTRUCTION AND MAINTENANCE | ND | UNRELATED | 15264 | 1431441 | 0 | 1 | 0.33000 |
| INNOVATIVE ENERGY ALLIANCE | ||||||||||||
| PO BOX 338 | NEW ENGLAND | ND | 58647 | 208895499 | MANAGEMENT AND INFORMATION SERVICES | ND | RELATED | 223 | 44747 | 0 | 0 | 0.33000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| 3C CONSTRUCTION LLC | ||
| M | 2502798 | ACTUAL COST |
| INNOVATIVE ENERGY ALLIANCE | ||
| M | 695314 | ACTUAL COST |