2012-04-30T14:11:21-05:00 2011-12-31 391277627 BAUMAN ASSOCIATES LTD PO BOX 1225 EAU CLAIRE WI 547021225 990 2011-01-01 390512153 OAKDALE ELECTRIC COOPERATIVE OAKD 6083724131 PO BOX 128 OAKDALE WI 546490128 BRUCE ARDELT 6083724131 2012-04-27 1 GREGORY D MLEZIVA CPA P00004968 7158342001 2011 2016-02-24 21:20:13Z BRUCE ARDELT PO BOX 128 OAKDALE WI 546490128 33083915 0 X WWW.OAKDALEREC.COM X 1936 WI TO PROVIDE MEMBERS WITH ELECTRICITY. 7 7 58 0 32046 0 0 0 30876199 32807356 48284 36704 29770 66011 30954253 32910071 0 0 0 2997984 195528 216574 0 0 0 28071456 29695513 28266984 32910071 2687269 0 61470346 64682857 34451103 35593566 27019243 29089291 TO PROVIDE MEMBERS WITH ELECTRICITY. 0 0 ELECTRIC SALES TO APPROXIMATELY 13,500 MEMBERS 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 85 0 58 1 1 1 0 0 0 0 31575546 230397 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6083724131 PO BOX 128 OAKDALE WI 546490128 RONALD CHURCHILL 3.00 X 3800 0 0 EDWIN D SHIE 4.00 X 5600 0 0 JON WILLIAMS 3.00 X 4800 0 0 ROBERT HESS 6.00 X 6200 0 0 JIM GUILBAULT 3.00 X 2800 0 0 GREG EIRSCHELE 1.00 X 2800 0 0 JIM VAN WYCHEN 2.00 X 3200 0 0 BRUCE ARDELT 40.00 X 159216 0 95829 188416 0 95829 1 0 1 0 WRIGHT TREE SERVICE INC 2943 PAYSPHERE CIRCLE CHICAGO IL 60674 TREE TRIMMING 968931 GREAT LAKES LINE BUILDERS N2023 GREENVILLE DRIVE GREENVILLE WI 54942 POLE REPLACEMENT 149481 2 ELECTRIC REVENUE 221000 32807356 31575546 1231810 32807356 41046 41046 12197 16539 -4342 -4342 -4342 189351 157305 32046 32046 MISCELLANEOUS NON-OPER 900099 33965 33965 33965 32910071 31605169 32046 1272856 2997984 216574 1693335 2241007 COST OF POWER 20081612 DISTRIBUTION - MAINTENA 2103419 DISTRIBUTION - OPERATIO 1249820 ADMINISTRATIVE AND GENE 740090 1586230 32910071 54663 4817 131034 351923 3299697 2864439 57867 45427 549384 715483 209459 212924 69795364 19704287 47621827 50091077 9222745 10172429 323670 224338 61470346 64682857 3746700 3493542 29866288 31321338 838115 778686 34451103 35593566 X 0 0 0 0 27019243 29089291 27019243 29089291 61470346 64682857 X 0 2070048 X X 0 1 1 X 0 155576 155576 789 69638999 19704287 49935501 50091077 NRUCFC CAPITAL TERM CERTIFICATES 1027551 C INVESTMENTS IN ASSOCIATED COMPANIES 8662195 C PATRONAGE CAPITAL FROM OTHER COOPS 466583 C INVESTMENTS IN ASSOCIATED ORGANIZATIONS 16100 C 10172429 DEFERRED CREDITS 778686 778686 32910071 32910071 0 2070048 2070048 2070048 32900370 0 32900370 9701 9701 32910071 29902386 0 29902386 3007685 3007685 32910071 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE AS LONG AS MORE THAN 85 PERCENT OF REVENUE IS RECEIVED FROM COOPERATIVE MEMBERS. INCOME TAX IS COMPUTED ON UNRELATED BUSINESS INCOME. THE COOPERATIVE HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COOPERATIVE WILL RECOGNIZE ANY ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED BENEFITS IN INCOME TAX, IF INCURRED. THE COOPERATIVE'S PREVIOUS THREE TAX YEARS ARE OPEN FOR EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 8 - OTHER ADJUSTMENTS: RETIREMENT OF PATRONAGE CAPITAL -1,002,881. GAIN ON RETIREMENTS 74,945. 2011 MARGINS ALLOCATED 2,997,984. TOTAL TO SCHEDULE D, PART XI, LINE 8: 2,070,048. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-OPERATING EXPENSES NETTED WITH REVENUE 9,701. PART XIII, LINE 4B - OTHER ADJUSTMENTS: NON-OPERATING EXPENSES NETTED WITH REVENUE 9,701. NET MARGINS - CAPITAL CREDITS ALLOCATED 2,997,984. X 1 1 X X 0 0 0 BRUCE ARDELT 159216 0 0 0 0 0 75565 0 20264 0 255045 0 0 0 PART I, LINE 1A THE COOPERATIVE HAS PROVIDED TRAVEL REIMBURSEMENTS FOR SOME LISTED PERSONS' SPOUSES ON AN INFREQUENT BASIS. THE REIMBURSEMENTS ARE GENERALLY MINOR IN AMOUNT. FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON, FIRM, ASSOCIATION, CORPORATION OR BODY (POLITIC OR SUBDIVISION) BECOMES A CLASS A MEMBER OF THE COOPERATIVE UPON RECEIPT OF ELECTRIC SERVICE FROM THE COOPERATIVE. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE COOPERATIVE APPOINT A THREE-MEMBER NOMINATING COMMITTEE IN EACH OF THE DISTRICTS FOR WHICH A DIRECTOR IS TO BE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS. THE COMMITTEE CHOOSES AT LEAST ONE DIRECTOR NOMINEE FROM THEIR RESPECTIVE DISTRICT. THE MEMBERS OF THE COOPERATIVE ELECT THE DIRECTORS AT THE ANNUAL MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B EACH MEMBER IS ENTITLED TO ONE VOTE AND NO MORE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 BEFORE FILING FORM 990, IT IS REVIEWED BY THE GENERAL MANAGER, MANAGER OF FINANCE, AND THE BOARD OF DIRECTORS. 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 USES COMPARABILITY DATA PROVIDED BY NRECA TO DETERMINE THE COMPENSATION OF THE GENERAL MANAGER. COMPENSATION OF OTHER OFFICERS AND EMPLOYEES IS DETERMINED BY THE GENERAL MANAGER USING THE COMPARABILITY DATA PROVIDED BY NRECA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTATION IS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: RETIREMENT OF PATRONAGE CAPITAL -1,002,881. GAIN ON RETIREMENTS 74,945. 2011 MARGINS ALLOCATED 2,997,984. TOTAL TO FORM 990, PART XI, LINE 5: 2,070,048. FORM 990, PART XII, LINE 2C: NO CHANGES HAVE BEEN MADE SINCE PRIOR YEAR. FORM 990, PART IX, LINE 4: THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS PAID TO BE THE AMOUNT OF CURRENT YEAR MARGINS THAT WILL BE ALLOCATED TO ITS MEMBERS AND THEREFORE HAS PRESENTED THIS AMOUNT. THIS WAS A CHANGE IN THE 2011 FORM 990 INSTRUCTIONS AND THEREFORE IS NOT SHOWN AS AN EXPENSE ON THE 2010 RETURN. THE COOPERATIVE HAS OR WILL ALLOCATE ALL MARGINS TO ITS MEMBERS.