ST CROIX ELECTRIC COOPERATIVE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- ST CROIX ELECTRIC COOPERATIVE (EIN 39-0585072)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-05-14
- IRS object ID
- 201211359349304016
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-05-14T13:50:39-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411562398 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSON HIGHLAND & CO LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11272 86TH AVE N SUITE B | AddressLine1 |
| City | MAPLE GROVE | City |
| State | MN | State |
| ZIP Code | 55369 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390585072 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX ELECTRIC COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | STCR | NameControl |
| Phone | 7157967000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1925 RIDGEWAY STREET | AddressLine1 |
| City | HAMMOND | City |
| State | WI | State |
| ZIP Code | 54015 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK PENDERGAST | Name |
| Title | PRESIDENT | Title |
| Phone | 7157967000 | Phone |
| Date Signed | 2012-05-07 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATT GUYER CPA | Name |
| PTIN | P00386499 | PTIN |
| Phone | 7634243818 | Phone |
| Self Employed | X | SelfEmployed |
| 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) |
|---|---|---|
| Name Of Principal Officer Person | MARK PENDERGAST | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1925 RIDGEWAY STREET | AddressLine1 |
| City | HAMMOND | City |
| State | WI | State |
| ZIP Code | 54015 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 21427196 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.SCECNET.NET | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | ELECTRIC COOPERATIVE | TypeOfOrgOtherDescription |
| Year Formation | 1937 | YearFormation |
| State Legal Domicile | WI | StateLegalDomicile |
| Activity Or Mission Description | DISTRIBUTE ELECTRIC ENERGY | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 30 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 167328 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 15865 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 20627793 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 20992685 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 192319 | InvestmentIncomePriorYear |
| Investment Income Current Year | 192755 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 253682 | OtherRevenuePriorYear |
| Other Revenue Current Year | 241756 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 21073794 | TotalRevenuePriorYear |
| Total Revenue Current Year | 21427196 | 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 | 1395425 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 453207 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 491949 | 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 | 19160184 | OtherExpensePriorYear |
| Other Expenses Current Year | 19539822 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19613391 | TotalExpensesPriorYear |
| Total Expenses Current Year | 21427196 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1460403 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 0 | RevenuesLessExpensesCY |
| Total Assets BOY | 44347306 | TotalAssetsBOY |
| Total Assets EOY | 44193311 | TotalAssetsEOY |
| Total Liabilities BOY | 25707098 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 24857116 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 18640208 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 19336195 | NetAssetsOrFundBalancesEOY |
| Mission Description | DISTRIBUTE ELECTRIC ENERGY | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | THE COOPERATIVE PROVIDES RURAL ELECTRICAL SERVICE TO APPROXIMATELY 9,042 MEMBERS. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| 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 | 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 | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | 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 | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 60 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 30 | 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 |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Gross Income From Members | 20350253 | GrossIncomeFromMembers |
| Gross Income Other Sources | 921315 | 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 | 9 | 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 | 0 | 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
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7157967000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1925 RIDGEWAY STREET | AddressLine1 |
| City | HAMMOND | City |
| State | WI | State |
| ZIP Code | 54015 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| WILLIAM PEAVEY | ||||||
| CHAIRMAN | 4.00 | X | X | 5940 | 0 | 0 |
| WILLIAM FINDLAY | ||||||
| DIRECTOR | 2.00 | X | 2750 | 0 | 0 | |
| KENNETH SCHOETTLE | ||||||
| SECRETARY/TREAURER | 6.00 | X | X | 5610 | 0 | 0 |
| FRANCIS KLATT | ||||||
| DIRECTOR/DPC DIRECTOR | 3.00 | X | 5170 | 0 | 0 | |
| DERRICK OBERLE | ||||||
| VICE CHAIRMAN | 4.00 | X | X | 5940 | 0 | 0 |
| DAVID ORF | ||||||
| DIRECTOR | 4.00 | X | 4510 | 0 | 0 | |
| HAROLD RIVARD | ||||||
| DIRECTOR | 4.00 | X | 4620 | 0 | 0 | |
| GEORGE YATES | ||||||
| DIRECTOR | 1.50 | X | 3300 | 0 | 0 | |
| PAUL NYHUS | ||||||
| DIRECTOR | 2.50 | X | 4180 | 0 | 0 | |
| MARK PENDERGAST | ||||||
| PRESIDENT/CEO | 40.00 | X | 231568 | 0 | 119325 | |
| TONYA LATHE | ||||||
| MANAGER OF FINANCE | 40.00 | X | 76989 | 0 | 22047 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 350577 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 141372 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| TJADER & HIGHSTROM INC | |||||
| PO BOX 846277 | DALLAS | TX | 75284 | WORK ORDER CONTRACTOR | 255052 |
| BADGER UNITED COOPERATIVE | |||||
| PO BOX 368 | FALL CREEK | WI | 54742 | TREE TRIMMING/RIGHT OF WAY | 251996 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| ELECTRICITY SALES | 221000 | 20074718 | 20074718 | |
| CAPITAL CREDITS | 221000 | 740764 | 740764 | |
| OTHER ELECTRICAL INCOM | 221000 | 168499 | 168499 | |
| POLE RENTAL | 221000 | 8704 | $8,704 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 20992685 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 192755 | TotalRevenueColumn |
| Exclusion | $192,755 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|---|
| MANAGEMENT FEE | 541610 | 98332 | 98332 | |
| FIRST CALL PHONE LEASE | 900002 | 91995 | 68996 | 22999 |
| OTHER INCOME | 221000 | 51429 | 51429 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 241756 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21427196 | TotalRevenueColumn |
| Related Or Exempt Function Income | 21058409 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 167328 | UnrelatedBusinessRevenue |
| Exclusion | $201,459 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1395425 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 491949 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1018807 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1359057 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| INCOME TAXES | 13408 |
| PURCHASED POWER | 13927834 |
| PLANT OPERATIONS | 1676416 |
| ADMINISTRATIVE AND GENE | 1090876 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453424 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21427196 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 393602 | BOY |
| EOY | 125347 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1316418 | BOY |
| EOY | 1019660 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2581112 | BOY |
| EOY | 2152762 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 343972 | BOY |
| EOY | 238290 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 567908 | BOY |
| EOY | 486133 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40060 | BOY |
| EOY | 56461 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 45361070 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 14185812 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30797500 | BOY |
| EOY | 31175258 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8239141 | BOY |
| EOY | 8714278 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67593 | BOY |
| EOY | 225122 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44347306 | BOY |
| EOY | 44193311 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2200147 | BOY |
| EOY | 1978608 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23318032 | BOY |
| EOY | 22776200 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188919 | BOY |
| EOY | 102308 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25707098 | BOY |
| EOY | 24857116 | 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 | 48358 | BOY |
| EOY | 48113 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17570964 | BOY |
| EOY | 18145858 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1020886 | BOY |
| EOY | 1142224 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18640208 | BOY |
| EOY | 19336195 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44347306 | BOY |
| EOY | 44193311 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 0 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 695987 | 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) |
|---|---|---|
| Other Cost Or Other Basis | 124600 | OtherCostOrOtherBasis |
| Book Value | 124600 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 45236470 | OtherCostOrOtherBasis |
| Depreciation | 14185812 | Depreciation |
| Book Value | 31050658 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 31175258 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (7 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| DAIRYLAND POWER COOPERATIVE | 5823126 | C |
| CFC | 165624 | C |
| INVESTMENT IN SUBSIDIARY | 643604 | F |
| FEDERATED RURAL ELECTRIC INSURANCE EXCHANGE | 92352 | C |
| RURAL ELECTRIC SUPPLY COOPERATIVE | 171612 | C |
| OTHER INVESTMENTS IN ASSOCIATED COMPANIES | 1005428 | C |
| TIF REVENUE BOND | 812532 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 8714278 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEFERRED CREDITS | Description |
| Amount | $102,308 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 102308 | TotalOfAmounts |
| Total Revenue | 21427196 | TotalRevenue |
| Total Expenses | 21427196 | TotalExpenses |
| Excess Or Deficit For Year | 0 | ExcessOrDeficitForYear |
| Other | $695,987 | OtherAmount |
| Total Adjustments | 695987 | TotalAdjustments |
| Excess Or Deficit Per FS | 695987 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 21375150 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 96961 | OtherRevenues |
| Revenue Not Rptd F990 | 96961 | RevenueNotRptdF990 |
| Revenue Subtotal | 21278189 | RevenueSubtotal |
| Other Revenues Not Included | 149007 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 149007 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 21427196 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19882764 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | -149007 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | -149007 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20031771 | ExpensesSubtotal |
| Other Expenses Not Included | 1395425 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1395425 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 21427196 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE COMPANY ADOPTED THE PROFESSIONAL ACCOUNTING STANDARD THAT REQUIRES THE COMPANY TO EVALUATE ITS INCOME TAX POSITIONS TO DETERMINE IF THERE ARE ANY POSITIONS THAT WOULD REQUIRE ANY ADJUSTMENTS TO THE FINANCIAL STATEMENTS. THE COMPANY'S POLICY IS TO INCLUDE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COMPANY HAS DETERMINED THAT THEY HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT NEED TO BE RECORDED OR REPORTED IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | SUBSIDIARY INCOME 96,961. MEMBERSHIPS ISSUED -245. RETIRED CAPITAL CREDITS -796,156. ROUNDING 2. CAPITAL CREDITS ALLOCATED TO PATRONS FOR 2011 1,395,425. TOTAL TO SCHEDULE D, PART XI, LINE 8: 695,987. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EQUITY IN INCOME OF TAXABLE SUBSIDIARY 96,961. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED W/EXPENSE ON F/S 149,007. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | MERCH. SALES, INTERNET, FIRST CALL PH., AND LG DIST NETTED W/EXPENSE ON F/S -149,007. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | CAPITAL CREDITS ALLOCATED TO PATRONS FOR CURRENT YEAR 1,395,425. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARK PENDERGAST | NamePerson |
| Base Compensation Filing Org | 231568 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 106163 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 15325 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 353056 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART I, LINE 14, BENEFITS PAID TO OR FOR MEMBERS (PRIOR YEAR) | THE IRS CHANGED THE INSTRUCTIONS FOR THIS LINE OF THE FORM 990 FOR 2011. THE 2011 FORM 990 INSTRUCTIONS CLARIFIED CAPITAL CREDIT ALLOCATIONS NEEDED TO BE SHOWN ON THE STATEMENT OF FUNCTIONAL EXPENSES AS AN EXPENSE. THE PRIOR YEAR COLUMN WASN'T CHANGED TO REFLECT THE CHANGE IN INSTRUCTIONS FOR 2011. THE PRIOR YEAR (2010) CAPITAL CREDIT ALLOCATION WAS $1,460,404. | |
| FORM 990, PART VI, SECTION A, LINE 6 | THE COOPERATIVE ASSOCIATION IS ORGANIZED WITHOUT CAPITAL STOCK AND THERE IS ONLY ONE CLASS OF MEMBERS WITH RESPECT TO VOTING RIGHTS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS FROM WITHIN EACH DISTRICT OF THE COOPERATIVE SHALL ELECT A DIRECTOR TO SERVE FOR A THREE YEAR TERM COMMENCING AT THE DATE OF THE ANNUAL MEETING OF THE MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | EACH MEMBER SHALL BE ENTITILED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE PRESIDENT/CEO AND THE FINANCE AND ADMINISTRATION MANAGER REVIEW FORM 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS ALSO REVIEWS FORM 990, BUT NOT BEFORE IT IS FILED. | |
| FORM 990, PART VI, SECTION B, LINE 12C | A COPY OF THE CONFLICT OF INTEREST POLICY WAS GIVEN TO EACH CURRENT EMPLOYEE AND DIRECTOR AS WELL AS EACH NEW EMPLOYEE AND DIRECTOR. THE CONFLICT OF INTEREST POLICY IS A SELF-POLICING POLICY IN WHICH IT IS THE RESPONSIBILITY OF EACH EMPLOYEE/DIRECTOR TO COME FORWARD WITH ANY POTENTIAL CONFLICTS WHENEVER THEY OCCUR. THE WHISTLEBLOWER POLICY SUPPORTS THE ENFORCEMENT OF THE CONFLICT OF INTEREST POLICY BY ENCOURAGING ALL EMPLOYEES/DIRECTORS TO REPORT CONFLICTS OF INTEREST AND OTHER QUESTIONABLE BEHAVIOR. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS DOES A COMPARISON AND ANALYSIS WITH OTHER SIMILAR POSITIONS IN DETERMINING THE COMPENSATION FOR THE PRESIDENT/CEO. AN INDEPENDENT COMPANY SUPPLIES WAGE AND SALARY INFORMATION EVERY TWO YEARS. THE MANAGERS GRADE EMPLOYEES AND BRING SUGGESTED COMPENSATION TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COOPERATIVE MAKES DOCUMENTATION AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, PART IX, LINE 4, BENEFITS PAID TO MEMBERS | AS A COOPERATIVE THE PATRONS NET MARGINS ARE ALLOCATED BACK TO PATRONS IN THE FORM OF CAPITAL CREDITS BASED ON THEIR RESPECTIVE PATRONAGE FOR THE FISCAL YEAR. FOR GAAP ACCOUNTING THESE CAPITAL CREDIT ALLOCATIONS ARE NOT SHOWN AS EXPENSES ON THE COMPANY'S STATEMENT OF OPERATIONS. RATHER, THEY ARE ALLOCATED TO PATRONAGE CAPITAL AS AN EQUITY TRANSACTION IN THE STATEMENT OF MEMBERS' EQUITY. FOR 2011 THE IRS INSTRUCTIONS FOR THE FORM 990 CHANGED AND CLARIFIED THAT CAPITAL CREDIT ALLOCATIONS NEED TO BE SHOWN ON THE STATEMENT OF FUNCTIONAL EXPENSES LINE 4, BENEFITS PAID TO OR FOR MEMBERS. | |
| FORM 990, PART XI, LINE 5: | SUBSIDIARY INCOME 96,961. MEMBERSHIPS ISSUED -245. RETIRED CAPITAL CREDITS -796,156. ROUNDING 2. CAPITAL CREDITS ALLOCATED TO PATRONS FOR 2011 1,395,425. TOTAL TO FORM 990, PART XI, LINE 5: 695,987. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX SERVICES INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1925 RIDGEWAY STREET | AddressLine1 |
| City | HAMMOND | City |
| State | WI | State |
| ZIP Code | 54015 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 391846568 | EIN |
| Primary Activity | WIRELESS INTERNET SERVICE | PrimaryActivity |
| Legal Domicile State | WI | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX ELECTRIC COOPERATIVE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C | TypeOfEntity |
| Share Of Total Income | 96961 | ShareOfTotalIncome |
| Share Of EOY Assets | 643604 | ShareOfEOYAssets |
| Percentage Ownership | 1.00000 | 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 | 1 | 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 | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (3 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| ST CROIX SERVICES INC | ||
| P | 11055 | ALLOCATION OF TIME |
| ST CROIX SERVICES INC | ||
| I | 6000 | ACTUAL CASH RECEIVED |
| ST CROIX SERVICES INC | ||
| N | 94000 | ALLOCATION OF EXPENSES |