DAIRYLAND POWER COOPERATIVE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- DAIRYLAND POWER COOPERATIVE (EIN 39-0233059)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-07-25
- IRS object ID
- 201202089349300955
- Schema version
- 2011v1.2
- 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
- Form 990
- Schedule D
- Schedule F
- Schedule J
- Schedule L
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-07-25T17:43:56-07:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390233059 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAIRYLAND POWER COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | DAIR | NameControl |
| Phone | 6087884000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 817 | AddressLine1 |
| Address Line2 | 3200 East Avenue South | AddressLine2 |
| City | La Crosse | City |
| State | WI | State |
| ZIP Code | 546020817 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William L Berg | Name |
| Title | President and CEO | Title |
| Phone | 6087884000 | Phone |
| Date Signed | 2012-07-15 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Initial Return | X | InitialReturn |
| Name Of Principal Officer Person | William L Berg President and CEO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 East Ave So | AddressLine1 |
| Address Line2 | PO Box 817 | AddressLine2 |
| City | La Crosse | City |
| State | WI | State |
| ZIP Code | 54601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 414035276 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.dairynet.com | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | Cooperative | TypeOfOrgOtherDescription |
| Year Formation | 1941 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | Dairyland Power Cooperative is an electric generation and transmission cooperative organized under the laws of WI & MN. The Cooperative, whose principal offices are located in WI, provides wholesale electric service to Class A members engaged in retail sale of electricity to member consumers located in WI, MN, IA and IL, and provides electric and other services to Class B, C, D, and E members. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 26 | NbrIndependentVotingMembers |
| Total Nbr Employees | 662 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | 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 | 417884667 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 412825000 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1047211 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1202084 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 8226 | OtherRevenuePriorYear |
| Other Revenue Current Year | 8192 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 418940104 | TotalRevenuePriorYear |
| Total Revenue Current Year | 414035276 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 15562453 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 68503429 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 69643443 | 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 | 337275264 | OtherExpensePriorYear |
| Other Expenses Current Year | 326165273 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 405778693 | TotalExpensesPriorYear |
| Total Expenses Current Year | 411371169 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 13161411 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2664107 | RevenuesLessExpensesCY |
| Total Assets BOY | 1321189101 | TotalAssetsBOY |
| Total Assets EOY | 1350402714 | TotalAssetsEOY |
| Total Liabilities BOY | 1163745751 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1177368130 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 157443350 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 173034584 | NetAssetsOrFundBalancesEOY |
| Mission Description | Our Mission is, as a Cooperative organization, to provide reliable and competitively priced energy and services to our customers and maximum value to our owners, consistent with the wise use of resources. We will work with our members to improve the quality of life of their customers, the economic and social well-being of the region, and be environmentally responsible. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 0 | Expense |
| Grants | 0 | Grants |
| Revenue | 0 | Revenue |
| Description | Dairyland Power is an electric generation and transmission cooperative association organized under the laws of WI and MN. The Cooperative, whose prinicipal offices are located in Wisconsin, provides wholesale electric service to Class A members engaged in the retail sale of electricity to member consumers located in WI, MN, IA and IL, and provides electric and other services to Class B, C, D and E members. This provides the basis for Dairyland's exempt purpose. Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform System of Accounts for Public Utilities as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. | Description |
| Total Of Other Program Service Exp | 0 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 0 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 0 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 0 | TotalProgramServiceExpense |
| 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 | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | 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 | 0 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 132 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 662 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 1 | ForeignFinancialAccount |
| Name Of Foreign Country | AS | NameOfForeignCountry |
| Name Of Foreign Country | BD | NameOfForeignCountry |
| Name Of Foreign Country | BR | NameOfForeignCountry |
| Name Of Foreign Country | CA | NameOfForeignCountry |
| Name Of Foreign Country | FR | NameOfForeignCountry |
| Name Of Foreign Country | IS | NameOfForeignCountry |
| Name Of Foreign Country | KS | NameOfForeignCountry |
| Name Of Foreign Country | MX | NameOfForeignCountry |
| Name Of Foreign Country | NO | NameOfForeignCountry |
| Name Of Foreign Country | UK | NameOfForeignCountry |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Gross Income From Members | 384790328 | GrossIncomeFromMembers |
| Gross Income Other Sources | 22283696 | GrossIncomeOtherSources |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 26 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 0 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | William L Berg PresidentCEO | NamePerson |
| Telephone Number | 6087884000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 East Ave So | AddressLine1 |
| City | La Crosse | City |
| State | WI | State |
| ZIP Code | 54601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (42 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| Ray Dreger | |||||||||
| Board Member | 7 | X | 20445 | 0 | 5695 | ||||
| Dale Mangskau | |||||||||
| Board Member | 5 | X | 14906 | 0 | 3100 | ||||
| Kendal Nichols | |||||||||
| Board Member | 4 | X | 10575 | 0 | 1996 | ||||
| Jeffrey Redalen | |||||||||
| Board Member/Treasurer of Board | 8 | X | 13546 | 0 | 1756 | ||||
| Dean Fisher | |||||||||
| Board Member | 4 | X | 11762 | 0 | 2410 | ||||
| Glenn Peterson | |||||||||
| Board Member | 5 | X | 12977 | 0 | 2468 | ||||
| Daniel Korn | |||||||||
| Board Member/Chairman of Board | 14 | X | 40144 | 929 | 4303 | ||||
| Judy Murphy | |||||||||
| Board Member/Secretary of Board | 6 | X | 11475 | 0 | 1044 | ||||
| Brian Kulas | |||||||||
| Board Member | 8 | X | 17382 | 0 | 5253 | ||||
| Greg Sacia | |||||||||
| Board Member | 5 | X | 15994 | 0 | 1531 | ||||
| Clarence Boettcher | |||||||||
| Board Member | 7 | X | 13664 | 0 | 2133 | ||||
| Lynn Peterson | |||||||||
| Board Member | 5 | X | 13687 | 0 | 2739 | ||||
| Michael Meier | |||||||||
| Board Member | 6 | X | 9657 | 0 | 3684 | ||||
| Ronald Churchill | |||||||||
| Board Member | 5 | X | 14052 | 0 | 2561 | ||||
| Gary Woods | |||||||||
| Board Member | 7 | X | 13851 | 0 | 1480 | ||||
| Clarence Hoesly | |||||||||
| Board Member | 4 | X | 13745 | 0 | 3129 | ||||
| Roger Tjarks | |||||||||
| Board Member/Vice Chairman of Board | 12 | X | 17606 | 0 | 4961 | ||||
| Francis Klatt | |||||||||
| Board Member | 5 | X | 14472 | 0 | 3461 | ||||
| Eugene Miller | |||||||||
| Board Member | 7 | X | 10412 | 0 | 1996 | ||||
| Marlyn Bottolfson | |||||||||
| Board Member | 4 | X | 10131 | 0 | 3245 | ||||
| John Petska | |||||||||
| Board Member | 6 | X | 13948 | 0 | 3854 | ||||
| John Donner | |||||||||
| Board Member | 6 | X | 3720 | 0 | 1724 | ||||
| Chris Stadel | |||||||||
| Board Member | 6 | X | 11871 | 0 | 2712 | ||||
| Barry Radloff | |||||||||
| Board Member | 7 | X | 13766 | 0 | 4215 | ||||
| David Stute | |||||||||
| Board Member | 4 | X | 9440 | 0 | 2289 | ||||
| Larry Lamborn | |||||||||
| Board Member | 4 | X | 9707 | 0 | 1855 | ||||
| Ronda Parker | |||||||||
| Board Member | 5 | X | 6123 | 0 | 2345 | ||||
| William L Berg | |||||||||
| President and CEO | 51 | 518073 | 0 | 147410 | X | ||||
| Phillip Moilien | |||||||||
| Vice President and CFO (from 05/06/11 to current) | 55 | 171359 | 7173 | 65741 | X | ||||
| Robert C Mueller | |||||||||
| Vice President and CFO (through 05/06/11) | 52 | 162545 | 0 | 11491 | X | ||||
| Chuck S Callies | |||||||||
| Vice President Power Delivery | 47 | 225812 | 0 | 173115 | X | ||||
| Mary L Lund | |||||||||
| Vice President Human Resources | 55 | 152386 | 0 | 125135 | X | ||||
| Dale L Pohlman | |||||||||
| Vice President Strategic Planning | 40 | 173729 | 0 | 71533 | X | ||||
| Charles V Sans Crainte | |||||||||
| Vice President Generation | 50 | 244695 | 0 | 93088 | X | ||||
| Brian D Rude | |||||||||
| Vice President, External and Member Relations | 50 | 179493 | 0 | 78702 | X | ||||
| John P Carr | |||||||||
| Director of Fuel and Power Marketing | 55 | 154017 | 0 | 46619 | X | ||||
| Kenneth L Schlimgen | |||||||||
| Lead Trader Power Marketing | 50 | 149002 | 3445 | 38073 | X | ||||
| David J Becker | |||||||||
| Director of Plant Operations | 50 | 139249 | 0 | 67754 | X | ||||
| Brian Treadway | |||||||||
| Manager Genoa Site | 45 | 130910 | 0 | 15314 | X | ||||
| Robert Carothers | |||||||||
| Manager Alma Sites | 55 | 130467 | 0 | 74240 | X | ||||
| Keith A Stubbendick | |||||||||
| Director Accounting | 46 | 129508 | 0 | 65677 | X | ||||
| Larry Thorson | |||||||||
| Vice President Power Marketing Services | 30 | 153480 | 23626 | 22757 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 3183783 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 35173 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1174588 | TotalOtherCompensation |
| Number Individuals GT100 K | 51 | NumberIndividualsGT100K |
| Formers Listed | 1 | 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 | Address Line2AddressOfContractor/AddressUS/AddressLine2 |
|---|---|---|---|---|---|---|
| Hooper Corporation | ||||||
| 2030 Pennsylvania Avenue | Madison | WI | 537077455 | Electrical line construction. | 3609706 | |
| Winston & Strawn LLP | ||||||
| 36235 Treasury Ctr | Chicago | IL | 60694 | Legal Services | 2571795 | |
| NAC International | ||||||
| 3930 E Jones Bridge Rd Ste 200 | Norcross | GA | 30092 | Dry Cask Storage Handling | 2406492 | |
| American Crane & Equip Corp | ||||||
| 531 Old Swede Road | Douglassville | PA | 19518 | Dry Cask Storage Handling Crane. | 2147496 | |
| Trivis Inc | ||||||
| 4252 N Verrado Way | Buckeye | AZ | 85396 | Dry Cask Storage Handling | 2060931 | Ste 202 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 95 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| G & T Wholesale Electricity | 221000 | 411362976 | 411362976 | 0 | $0 |
| Other Ancillary Services | 221000 | 1460534 | 1460534 | 0 | $0 |
| SO2 Allowances | 221000 | 1490 | 1490 | 0 | $0 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 412825000 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1202084 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,202,084 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 8192 | Personal |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 8192 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8192 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $8,192 | ExclusionAmount |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 0 | Other |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 414035276 | TotalRevenueColumn |
| Related Or Exempt Function Income | 412825000 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,210,276 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15562453 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2429109 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41978004 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11514018 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9990337 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3731975 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5576106 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277379 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179204 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 775684 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2887852 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41608487 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37276147 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3444357 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Production Expenses | 245362112 |
| Transmission Expenses | 32019655 |
| Distribution Expenses | 2123780 |
| Charged to Balance Sheet & Others | -42121488 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -3244002 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 411371169 | Total |
| Program Services | 0 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28756835 | BOY |
| EOY | 26071615 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25106 | BOY |
| EOY | 16574502 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42390691 | BOY |
| EOY | 43244020 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 881998 | BOY |
| EOY | 944568 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 86986019 | BOY |
| EOY | 76059393 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10492578 | BOY |
| EOY | 10485769 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1533656453 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 503794895 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1027468738 | BOY |
| EOY | 1029861558 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100704819 | BOY |
| EOY | 116456499 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17748882 | BOY |
| EOY | 17243351 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5733435 | BOY |
| EOY | 13461439 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1321189101 | BOY |
| EOY | 1350402714 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193609316 | BOY |
| EOY | 233292372 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 856960658 | BOY |
| EOY | 823121599 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 113175777 | BOY |
| EOY | 120954159 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1163745751 | BOY |
| EOY | 1177368130 | 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 | 14620 | BOY |
| EOY | 14642 | 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 | 157428730 | BOY |
| EOY | 173019942 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 157443350 | BOY |
| EOY | 173034584 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1321189101 | BOY |
| EOY | 1350402714 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2664107 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 12927127 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 31063517 | OtherCostOrOtherBasis |
| Book Value | 31063517 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 1361418060 | OtherCostOrOtherBasis |
| Depreciation | 503336331 | Depreciation |
| Book Value | 858081729 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
| Depreciation | 0 | Depreciation |
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 0 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 141174876 | OtherCostOrOtherBasis |
| Depreciation | 458564 | Depreciation |
| Book Value | 140716312 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1029861558 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (6 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| Nuclear Decommissioning Funds | 108493189 | F |
| Marketable Securities - RUS Trustee Funds | 3762176 | F |
| Other Special Funds - Deferred Comp | 1363725 | F |
| Miscellaneous Investments | 2765497 | C |
| Invest other Cooperative Associations | 1111 | C |
| Chippewa-Flambeau Improvements | 70801 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 116456499 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (9 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Asset Retirement Obligation | $4,199,073 |
| Estimated Decommissioning Liabilities | $79,879,408 |
| Non-current Portion of Accruals | $1,032,699 |
| Post Retirement Health Ins Obligations | $8,115,769 |
| Non-current Frozen Sick Leave Benefits | $1,511,399 |
| Deferred Compensation Benefits | $1,363,725 |
| Power Bill Prepayments | $14,271,386 |
| Obligations under Capital Lease | $680,166 |
| GRE-G3 Coal Deposit Prepayments | $9,900,534 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 120954159 | TotalOfAmounts |
| Total Revenue | 414035276 | TotalRevenue |
| Total Expenses | 411371169 | TotalExpenses |
| Excess Or Deficit For Year | 2664107 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 0 | NetUnrealizedGLOnInvestments |
| Donated Services And Facilities | 0 | DonatedServicesAndFacilities |
| Investment Expenses | 0 | InvestmentExpenses |
| Prior Period Adjustments | 0 | PriorPeriodAdjustments |
| Other | $15,562,453 | OtherAmount |
| Total Adjustments | 15562453 | TotalAdjustments |
| Excess Or Deficit Per FS | 18226560 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 414035276 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 0 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 0 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 0 | RecoveriesOfPriorYearGrants |
| Other Revenues | 0 | OtherRevenues |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 414035276 | RevenueSubtotal |
| Investment Expenses Not Included | 0 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 0 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 414035276 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 395808716 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 0 | DonatedServicesUseOfFacilities |
| Prior Year Adjustments | 0 | PriorYearAdjustments |
| Losses Reported | 0 | LossesReported |
| Other Expenses Included | 0 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 395808716 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 0 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 15562453 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 15562453 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 411371169 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchD_P06_S00_L01b | Schedule D, Part VI, Line 1b | Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service, which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform System of Accounts for Public Utilities as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. Our Accumulated Depreciation is grouped into just one account. So for purposes of the Form 990, we cannot break out Building and Equipment and the associated depreciation. |
| SchD_P06_S00_L01d | Schedule D, Part VI, Line 1d | Same as explanation for Schedule D, Part VI, Line 1b. |
| SchD_P11_S00_L08 | Schedule D, Part XI, Line 8 | As a result of complying with the 2011 requirement of reporting dividends paid by section 501(c)(12) organizations on line 4 of Part IX, Dairyland Power has interpreted this to mean capital credits allocated during the tax year. Because the allocation amount is not a functional expense on Dairyland's audited financial statements, an adjustment of the allocated amount of $15,562,453 was required to reflect the correct audited gross margin for Dairyland of $18,226,560. |
| SchD_P13_S00_L04b | Schedule D, Part XIII, Line 4b | Same as Statement for Schedule D, Part XI, Line 8. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (5 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|
| North America (including Canada and Mexico, but not the United States) | 0 | 0 | Investments | 732000 |
| East Asia and the Pacific | 0 | 0 | Investments | 250000 |
| Europe (including Iceland and Greenland) | 0 | 0 | Investments | 387000 |
| Middle East and North Africa | 0 | 0 | Investments | 33000 |
| South America | 0 | 0 | Investments | 112000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 1514000 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchF_P01_S00_L03 | Identifier |
| Return Reference | Schedule F, Part I, Line 3 | ReturnReference |
| Explanation | In 1987, Dairyland Power Cooperative shut down its La Crosse Boiling Water Reactor (LACBWR) nuclear power plant. Although LACBWR has been inactive since 1987, the facility still needs to be maintained until its final decommissioning. Dairyland has set aside over $80 million in a trust to pay for the ultimate decommissioning. In accordance with restrictions enacted by the Nuclear Regulatory Commission, an independent trustee (M & I Trust) holds title to the trust assets, and Dairyland does not control the day-to-day management of nuclear decommissioning trust fund investments. The nuclear decommissioning trust of Dairyland is managed by independent investment managers with discretion to buy, sell, and invest to achieve the broad investment objectives set forth by Dairyland. As of 12/31/11, $1.5 million of the total $80 million nuclear decommissioning trust fund was invested in foreign obligations within a NISA Fund. The NISA Fund invests primarily in the fixed income instruments of companies based in Australia, Mexico, Canada, South Korea, Norway, Europe and others. See Statement 2, Schedule O for the applicable foreign countries. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | X | FirstClassOrCharterTravel |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 1 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (15 entries)
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| William L Berg | |||||||||||||
| 504462 | 0 | 0 | 0 | 13611 | 0 | 120325 | 0 | 32976 | 0 | 671374 | 0 | 0 | 0 |
| Phillip Moilien | |||||||||||||
| 170913 | 7173 | 0 | 0 | 446 | 0 | 34899 | 0 | 32632 | 0 | 238890 | 7173 | 0 | 0 |
| Robert C Mueller | |||||||||||||
| 78580 | 0 | 0 | 0 | 83965 | 0 | 3329 | 0 | 13395 | 0 | 179269 | 0 | 0 | 0 |
| Chuck S Callies | |||||||||||||
| 223316 | 0 | 0 | 0 | 2496 | 0 | 146066 | 0 | 31401 | 0 | 403279 | 0 | 0 | 0 |
| Mary L Lund | |||||||||||||
| 149378 | 0 | 0 | 0 | 3008 | 0 | 98086 | 0 | 31235 | 0 | 281707 | 0 | 0 | 0 |
| Dale L Pohlman | |||||||||||||
| 167086 | 0 | 0 | 0 | 6643 | 0 | 47485 | 0 | 30072 | 0 | 251286 | 0 | 0 | 0 |
| Charles V Sans Crainte | |||||||||||||
| 239075 | 0 | 0 | 0 | 5620 | 0 | 67040 | 0 | 30476 | 0 | 342211 | 0 | 0 | 0 |
| Brian D Rude | |||||||||||||
| 173698 | 0 | 0 | 0 | 5795 | 0 | 52053 | 0 | 31846 | 0 | 263392 | 0 | 0 | 0 |
| John P Carr | |||||||||||||
| 151464 | 0 | 0 | 0 | 2554 | 0 | 22054 | 0 | 27771 | 0 | 203843 | 0 | 0 | 0 |
| Kenneth L Schlimgen | |||||||||||||
| 146916 | 3445 | 0 | 0 | 2087 | 0 | 38073 | 0 | 2932 | 0 | 190008 | 3445 | 0 | 0 |
| David J Becker | |||||||||||||
| 135238 | 0 | 1000 | 0 | 3011 | 0 | 41305 | 0 | 30413 | 0 | 210967 | 0 | 0 | 0 |
| Brian Treadway | |||||||||||||
| 126942 | 0 | 750 | 0 | 3218 | 0 | 13314 | 0 | 5167 | 0 | 149391 | 0 | 0 | 0 |
| Robert Carothers | |||||||||||||
| 126340 | 0 | 750 | 0 | 3377 | 0 | 49692 | 0 | 27193 | 0 | 207352 | 0 | 0 | 0 |
| Keith A Stubbendick | |||||||||||||
| 124557 | 0 | 2250 | 0 | 2701 | 0 | 40129 | 0 | 27763 | 0 | 197400 | 0 | 0 | 0 |
| Larry Thorson | |||||||||||||
| 101816 | 23626 | 14649 | 0 | 37014 | 0 | 3615 | 0 | 21942 | 0 | 179036 | 23626 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SchJ_P01_S00_L01a | Schedule J, Part I, Line 1a | Dairyland Power owns two smaller company planes and a helicopter. The helicopter is used primarily for line patrol of Dairyland's 3200 miles of transmission lines. Any air travel of a non-business nature or travel by a companion is covered under Dairyland Power Cooperative Administrative Policy #51 and #29, as far as the taxable value of such flights to the individual employee. For calendar year ending 2011, no employees or companions used the company air travel for a non-business nature. Therefore, no taxable income was recognized. Dairyland did cover the cost of an airline club fee for William Berg, President and CEO. The percent of personal use was taxable to that employee in the amount of $102.38 for calendar year ending 2011. In addition, Dairyland Power Cooperative offers reimbursements to employees under a Wellness Program Plan. The Wellness Program Plan includes up to $150 towards each component for the calendar year for the cost of membership to the local YMCA or other selected Fitness Centers, the cost of an approved Weight Loss Program and the cost of an approved Smoking Cessation Program. For 2011, the value of the Fitness Center Reimbursement was included in the reportable compensation for the following Key Employees and Highest Compensated Employees: Charles Sans Crainte, Brian Treadway and Keith Stubbendick. |
| SchJ_P01_S00_L03 | Schedule J, Part I, Line 3 | Compensation survey performed by Vice President, Human Resources. Results are then presented to a special Executive Committee of the Board of Directors. This committee will then present their recommendation to the full Board for vote as part of an executive session (Board Members Only). |
| SchJ_P01_S00_L04 | Schedule J, Part I, Line 4 | Dairyland Power Cooperative has a Deferred Compensation Pension Restoration Plan (the Plan) covering President and CEO, William L. Berg. No payments were made from this plan to Mr. Berg in 2011. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Gen Sys Energy (GEN SYS) | |||
| Gen Sys Officer & CEO of Dairyland-William L Berg | 521617 | Power transactions & tech. services from Dec 2010 paid Jan 2011 | 1 |
| Gen Sys Energy (GEN SYS) | |||
| Gen Sys Officer & CFO of Dairyland-Robert Mueller | 521617 | Power transactions & tech. services for Dec 2010 paid in Jan 2011. | 1 |
| Gen Sys Energy (GEN SYS) | |||
| Gen Sys Officer & Dairyland Chairman of the Board -Dan Korn | 521617 | Power transactions & tech. services from Dec 2010 paid in Jan 2011 | 1 |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SchL_P04_S00_L00 | Identifier |
| Return Reference | Schedule L, Part IV | ReturnReference |
| Explanation | William Berg, Robert Mueller and Dan Korn were all members/officers of the Board of Directors of Gen Sys Energy (GEN SYS). As of January 1, 2011, GEN SYS was folded into Dairyland's operations. Dairyland was a member of GEN SYS, a power supply and marketing cooperative, the primary purpose of which was to schedule and dispatch generation resources and to provide other power-related support services to its members, which also included Corn Belt Power Cooperative and Distribu-Gen Cooperative. GEN SYS was owned equally by its members, but in fiscal year 2010, substantially all of the GEN SYS activities that produced margin, including energy purchases and sales, were derived from Dairyland. Dairyland consolidated the accounts of GEN SYS in the consolidated balance sheets, the consolidated statements of revenues and expenses in non-utility operations, and the consolidated statements of cash flows for fiscal year 2010. All remaining net assets of GEN SYS were distributed to members during 2011. The transaction amount of $521,617 represents December 2010 net energy services paid on January 18, 2011. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (14 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| F990_P04_S00_L12a | Form 990, Part IV, Line 12a | The consolidated financial statements include the accounts of Dairyland Power Cooperative, GEN SYS Energy (GEN SYS), and Dairyland's wholly owned subsidiary, Genoa FuelTech Inc. All significant intercompany balances and transactions have been eliminated in consolidation. |
| F990_P05_S00_L04a | Form 990, Part V, Line 4a | In 1987, Dairyland Power Cooperative shut down its La Crosse Boiling Water Reactor (LACBWR) nuclear power plant. Although LACBWR has been inactive since 1987, the facility still needs to be maintained until its final decommissioning. Dairyland has set aside over $80 million in a trust to pay for the ultimate decommissioning. In accordance with restrictions enacted by the Nuclear Regulatory Commission, Dairyland does not control the day-to-day management of nuclear decommissioning trust fund investments. The nuclear decommissioning trust of Dairyland is managed by independent investment managers with discretion to buy, sell, and invest to achieve the broad investment objectives set forth by Dairyland. As of 12/31/11, $1.5 million of the total $80 million nuclear decommissioning trust fund was invested in foreign obligations within a NISA Fund. The NISA Fund invests primarily in the stocks of companies based in Australia, Mexico, Canada, South Korea, Norway, Europe and others. See Statement 2, Schedule O for the applicable foreign countries. |
| F990_P06_S0A_L06 | Form 990, Part VI, Section A, Line 6 | Dairyland Power Cooperative provides wholesale electric service and other services to five classes of members (A,B,C,D and E). |
| F990_P06_S0A_L07a | Form 990, Part VI, Section A, Line 7a | Member control of Dairyland is vested in its Board of Directors, consisting of representatives from each of the 25 Class A member distribution cooperatives and a representative of the Class B members. Each director is nominated by his or her member cooperative, and then elected by Dairyland's membership at Dairyland's annual meeting in June to serve a one-year term. |
| F990_P06_S0A_L07b | Form 990, Part VI, Section A, Line 7b | Pursuant to Dairyland's Bylaws, the Board of Directors is charged with directing the management of the Cooperative. The Bylaws provide for the Board to be advised by a technical advisory committee consisting of the managers of the member distribution cooperatives. Member approval is required for amendments to the Articles of Incorporation or Bylaws, for merger or consolidation, or for sale of more than 10% of the Cooperative's property. |
| F990_P06_S0B_L11b | Form 990, Part VI, Section B, Line 11b | Prior to filing the Form 990, approval of the draft return was obtained at the July 11, 2012 meeting of the Board of Directors' Audit & Risk Management Committee. The Committee then presented its report on the return to the full Board at its July 20, 2012 meeting. A copy of the draft return was provided to each board member. Following approval by the Board, the Form 990 was finalized and filed. |
| F990_P06_S0B_L12c | Form 990, Part VI, Section B, Line 12c | During June of each year, each director on the newly-elected Board is given a copy of Dairyland's Board Policy #46, Business Ethics, and a Business Ethics disclosure report to be completed in accordance with the Policy. A similar disclosure report is given to all Dairyland employees in January of each year. Each Director's completed report is reviewed by the Chairman of the Audit & Risk Management Committee and by Dairyland's outside General Counsel. Any unique responses are presented to the full Committee in executive session. Each employee's report is reviewed by the Vice President of Human Resources. Her report, the report of the President and CEO, and the report of any other employee containing any unique responses are reviewed by the Chairman of the Audit & Risk Management Committee and General Counsel, and as appropriate by the full Committee. |
| F990_P06_S0B_L15 | Form 990, Part VI, Section B, Line 15 | For the President and CEO, the Vice President of Human Resources conducts a salary survey of similar Generation & Transmission Cooperatives. The results of the survey, current salary and salary history for the President and CEO, and the results of the Directors' performance evaluation of the President and CEO, are presented to the Executive Committee and in turn to the full Board. The Executive Committee reviews all pertinent information and then presents its recommendation to the Board in executive session, for action by the Board. For the tax year covered by this return, this process was completed in September of 2011. For Senior Staff/Key Employees, the Vice President of Human Resources conducts a similar survey. The results of the survey, along with current and previous salary information, are presented to the President and CEO. Based on the information provided, the President and CEO determines the applicable compensation for each Key Employee. They included Vice President of Generation, Vice President and CFO, Vice President of Power Delivery, Vice President of Human Resources, Vice President of Strategic Planning, Vice President of External and Member Relations, and Director of Fuel and Power Marketing. For the tax year covered by this return, this was done in September of 2011. The President and CEO and above employees did receive compensation increases in October of 2011. |
| F990_P06_S0B_L16b | Form 990, Part VI, Section B, Line 16b | Election Pursuant to Code. Sec 761 to be Wholly Excluded from the Partnership Rules of Subchapter K for tax year ended December 31, 2011. The co-owners of the Weston 4 Generating Station under the Joint Plant Agreement (the Agreement) dated November 23, 2004, hereby elect to be excluded from the application of all the provisions of Subchapter K effective for the tax year ending December 31, 2011, to the return for which year this statement is attached. Qualification for the election is based on meeting the requirements of Reg. Sec. 1.761-2a2 and Reg. Sec. 1.761-2a3. All owners elect that the Weston 4 Generating Station be excluded from all provisions of Subchapter K. The names, addresses and employer identification numbers of the co-owners are: Wisconsin Public Service Corporation, c/o John Wilde, Director of Corporate Tax, 700 N. Adams Street, Green Bay, WI 54307-9001, EIN: 39-0715160 and Dairyland Power Cooperative, c/o Philllip Moilien, Vice President and CFO, PO Box 817, La Crosse, WI 54602-0817, EIN: 39-0233059. |
| F990_P06_S0C_L19 | Form 990, Part VI, Section C, Line 19 | Dairyland Power Cooperative makes its governing documents, conflict of interest policy, and financial statements available upon request to the public. |
| F990_P07_S0A_L01a | Form 990, Part VII, Section A, Line 1a | Members of the Board of Directors of Dairyland serve annual terms that run from the annual meeting of members in June of the year of election to the annual meeting in June of the following year. All Average Hours Worked per Week were based on a separate questionnaire, specific to the Form 990 filing, that was completed by all directors, officers, key employees and highly compensated employees. Robert Mueller was an officer through his retirement on May 6, 2011. He did not respond to requests to complete the questionnaire, so his hours worked through his retirement of May 6, 2011 were based on his 2010 data. Phillip Moilien replaced Robert Mueller as an officer as of May 6, 2011. |
| F990_P09_S00_L04 | Form 990, Part IX, Line 4 | Dairyland Power Cooperative's Board of Directors has adopted a policy of retiring capital credits allocated to members on a first-in, first-out basis. As part of an equity development strategy adopted in 2003, patronage capital retired will be limited to no greater than 2% of the total assigned patronage capital balance as of December 31 of the prior year. Accordingly, $2,602,895 was retired in 2011. This policy is subject to annual review and approval by the Board of Directors and the RUS, and no cash retirements are to be made which would impair the financial condition of the Cooperative or violate any terms of its agreements. Since 2003, the amount of non-operating margins assigned to members each year is at the discretion of the Board of Directors. Any unassigned non-operating margins will become unallocated reserves and part of permanent equity. Patronage capital as of December 31, 2011 included 2011 margins allocated/assignable of $15,562,453 and unallocated reserves of $2,664,107. It is our interpretation of federal cooperative tax law to report capital credits allocated during the tax year of $15,562,453 on Form 990, Part IX, Line 4. |
| F990_P09_S00_L24a | Form 990, Part IX, Line 24a - 24e | Dairyland Power is a 501(c)12 electric generation and transmission cooperative association organized under the laws of WI and MN. The Cooperative, whose principal offices are located in Wisconsin, provides wholesale electric service to Class A members engaged in the retail sale of electricity to member consumers located in WI, MN, IA and IL and provides electric and other services to Class B, C, D, and E members. Dairyland Power Cooperative is under the jurisdiction of the Rural Utilities Service, which requires Dairyland's accounting records to be maintained, with minor modifications, in accordance with the Uniform System of Accounts for Public Utilities as prescribed by the Federal Energy Regulatory Commission (F.E.R.C.). Because of this, we do not have our expenses grouped by function as shown on the Form 990. |
| F990_P11_S00_L05 | Form 990, Part XI, Line 5 | Other change in net assets or fund balance is a result of: a change of membership fees of 22.00 patronage capital-retired of -2,602,895 accumulated other comprehensive income of -32,453 allocation of capital credits for 2011 of $15,562,453 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Genoa FuelTech Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3200 East Avenue South | AddressLine1 |
| City | La Crosse | City |
| State | WI | State |
| ZIP Code | 54601 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391828821 | EIN |
| Primary Activity | Investment Holding Corp | PrimaryActivity |
| Legal Domicile State | WI | LegalDomicileState |
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 4 | ShareOfTotalIncome |
| Share Of EOY Assets | 0 | ShareOfEOYAssets |
| Percentage Ownership | 1 | PercentageOwnership |
| 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 |
| 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 | 0 | 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 |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | Applied for the appropriate extensions. Applied for the Automatic 3 month extension and received approval from the IRS on April 2, 2012. | Explanation |