NORTHERN PLAINS ELECTRIC COOPERATIVE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- NORTHERN PLAINS ELECTRIC COOPERATIVE (EIN 45-0447121)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-08-06
- IRS object ID
- 201222199349300407
- 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 | 2012-08-06T08:21:37-05:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450310328 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRADY MARTZ AND ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 14296 | AddressLine1 |
| City | GRAND FORKS | City |
| State | ND | State |
| ZIP Code | 582084296 | 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 | 450447121 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN PLAINS ELECTRIC COOPERATIVE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 7016523156 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 180 | AddressLine1 |
| City | CARRINGTON | City |
| State | ND | State |
| ZIP Code | 584210180 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAY JACOBSON | Name |
| Title | GENERAL MANAGER | Title |
| Phone | 7016523156 | Phone |
| Date Signed | 2012-07-26 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAVID HOLT | Name |
| PTIN | P00014251 | PTIN |
| Phone | 7017754685 | Phone |
| 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 | JAY JACOBSON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 180 | AddressLine1 |
| City | CARRINGTON | City |
| State | ND | State |
| ZIP Code | 584210180 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 31394463 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.NPLAINS.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | ND | StateLegalDomicile |
| Activity Or Mission Description | SALE OF ELECTRICITY TO MEMBERS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 60 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 17245 | 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 | 28197997 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 30217115 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 371784 | InvestmentIncomePriorYear |
| Investment Income Current Year | 341398 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 677283 | OtherRevenuePriorYear |
| Other Revenue Current Year | 656118 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 29247064 | TotalRevenuePriorYear |
| Total Revenue Current Year | 31214631 | 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 | 663022 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4801426 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5079615 | 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 | 22478936 | OtherExpensePriorYear |
| Other Expenses Current Year | 24713206 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 27280362 | TotalExpensesPriorYear |
| Total Expenses Current Year | 30455843 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1966702 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 758788 | RevenuesLessExpensesCY |
| Total Assets BOY | 79030589 | TotalAssetsBOY |
| Total Assets EOY | 84688016 | TotalAssetsEOY |
| Total Liabilities BOY | 51609652 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 56356035 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 27420937 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 28331981 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | NORTHERN PLAINS WILL DELIVER DEPENDABLE ELECTRIC POWER AND ENERGY AT FAIR AND REASONABLE PRICES. WE WILL DELIVER AN EXTENDED RANGE OF CONVENIENT CUSTOMER SUPPORT SERVICES, COMPLEMENTARY TO OUR CORE ELECTRIC AND ENERGY BUSINESS. AND WE WILL PROVIDE TECHNICAL ASSISTANCE, FINANCIAL TOOLS AND HUMAN RESOURCES THAT FOSTER COMMUNITY DEVELOPMENT. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | TO PROVIDE ELECTRICAL SERVICE FOR 8,191 MEMBERS. IN 2011 THERE WERE 6,797 MILES OF TOTAL LINE. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 1 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | 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 | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 118 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 60 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Gross Income From Members | 30217115 | GrossIncomeFromMembers |
| Gross Income Other Sources | 655269 | 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 | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 0 | 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 | 0 | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BRUCE GARBER | NamePerson |
| Telephone Number | 7019683314 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 609 4TH AVE PO BOX 608 | AddressLine1 |
| City | CANDO | City |
| State | ND | State |
| ZIP Code | 58324 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| TRACY BOE | |||||||
| PRESIDENT | 7.00 | X | X | 9482 | 0 | 0 | |
| CURTIS WIESZ | |||||||
| VICE PRESIDENT | 6.00 | X | X | 10582 | 0 | 0 | |
| RUSSELL CARLSON | |||||||
| SECRETARY/TREASURER | 6.00 | X | X | 9482 | 0 | 0 | |
| RANDY SIMON | |||||||
| ASST SECRETARY/TREASURER | 6.00 | X | X | 10782 | 0 | 0 | |
| BILL RIEBE | |||||||
| DIRECTOR | 6.00 | X | 9982 | 0 | 0 | ||
| CURTIS HANSON | |||||||
| DIRECTOR | 6.00 | X | 11482 | 0 | 0 | ||
| BRUCE OLSEN | |||||||
| DIRECTOR | 6.00 | X | 9982 | 0 | 0 | ||
| MARK BREHM | |||||||
| DIRECTOR | 6.00 | X | 9282 | 0 | 0 | ||
| DAVID TEIGEN | |||||||
| DIRECTOR | 6.00 | X | 10382 | 0 | 0 | ||
| BRUCE GARBER | |||||||
| CFO | 20.00 | X | 0 | 96543 | 80654 | ||
| JAY JACOBSON | |||||||
| GENERAL MANAGER | 20.00 | X | 0 | 128086 | 87576 | ||
| GARY ALLEN | |||||||
| MANAGER OF ENGINEERING | 40.00 | 103004 | 0 | 19050 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 194442 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 224629 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 187280 | 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 (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LEGACY POWER LINE INC | |||||
| 41637 WATERVIEW ROAD | SAUK CENTRE | MN | 56378 | LINE MAINTENANCE & CONSTRUCTION | 705475 |
| MASTEC INC | |||||
| PO BOX 277181 | ATLANTA | GA | 30384 | LINE MAINTENANCE & CONSTRUCTION | 336307 |
| 3C CONSTRUCTION LLP | |||||
| 4001 30TH AVE NW | MANDAN | ND | 58554 | LINE MAINTENANCE & CONSTRUCTION | 308174 |
| CENTRAL TRANCHING INC | |||||
| 5200 7TH AVE SW | MINOT | ND | 58701 | UNDERGROUND CABLE PLACEMENT | 248499 |
| COOPERATIVE ALLIANCE MANAGEMENT | |||||
| 1515 WEST MAIN AVE | CARRINGTON | ND | 58421 | MANAGEMENT SERVICES | 238467 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | SALE OF ELECTRICITY | Description |
| Business Code | 221000 | BusinessCode |
| Total Revenue Column | 30217115 | TotalRevenueColumn |
| Related Or Exempt Function Income | 30217115 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 30217115 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 287855 | TotalRevenueColumn |
| Exclusion | $287,855 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 53543 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 53543 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 53543 | TotalRevenueColumn |
| Exclusion | $53,543 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 197126 | GrossSalesOfInventory |
| Cost Of Goods Sold | 179832 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17294 | TotalRevenueColumn |
| Unrelated Business Revenue | 17294 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| CAPITAL CREDITS | 900099 | 638222 | 638222 | |
| OTHER | 900099 | 651 | 651 | |
| INVESTMENT IN NORTH DA | 561000 | 233 | 233 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -282 | TotalRevenueColumn |
| Unrelated Business Revenue | -282 | UnrelatedBusinessRevenue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 638824 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 31214631 | TotalRevenueColumn |
| Related Or Exempt Function Income | 30855988 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 17245 | UnrelatedBusinessRevenue |
| Exclusion | $341,398 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 663022 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91438 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3330065 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 821476 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 581310 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 255326 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2284679 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2608828 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| COST OF PURCHASED POWER | 19352452 |
| DISTRIBUTION EXPENSE | 2569117 |
| ADMINISTRATIVE AND GENE | 1469795 |
| CONSUMER EXPENSE | 903932 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -4475597 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30455843 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 750 | BOY |
| EOY | 750 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 627879 | BOY |
| EOY | 499418 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3068181 | BOY |
| EOY | 3124030 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5199 | BOY |
| EOY | 5786 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1300536 | BOY |
| EOY | 1491070 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 243901 | BOY |
| EOY | 221812 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 102482214 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 44503529 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52708092 | BOY |
| EOY | 57978685 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6168732 | BOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14836762 | BOY |
| EOY | 21328140 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 70557 | BOY |
| EOY | 38325 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79030589 | BOY |
| EOY | 84688016 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3371724 | BOY |
| EOY | 3129498 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3531498 | BOY |
| EOY | 3213839 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 44435040 | BOY |
| EOY | 49727358 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146000 | BOY |
| EOY | 146000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 125390 | BOY |
| EOY | 139340 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 51609652 | BOY |
| EOY | 56356035 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27420937 | BOY |
| EOY | 28331981 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27420937 | BOY |
| EOY | 28331981 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 79030589 | BOY |
| EOY | 84688016 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 758788 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 152256 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 417464 | OtherCostOrOtherBasis |
| Book Value | 417464 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2483495 | OtherCostOrOtherBasis |
| Depreciation | 1736122 | Depreciation |
| Book Value | 747373 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 96002805 | OtherCostOrOtherBasis |
| Depreciation | 42767407 | Depreciation |
| Book Value | 53235398 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3578450 | OtherCostOrOtherBasis |
| Book Value | 3578450 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 57978685 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| PATRONAGE CAPITAL - BASIN, CP & CFC | 14421909 | C |
| OTHER INVESTMENTS | 6095418 | C |
| INVESTMENT COOPERATIVE ALLIANCE MANAGEMENT | 50000 | C |
| OTHER INVESTMENTS | 760813 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 21328140 | TotalOfBookValueProgramRelated |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | CONSUMER METER DEPOSITS | Description |
| Amount | $139,340 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 139340 | TotalOfAmounts |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| 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 (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRUCE GARBER | |||||||||||||
| 0 | 95310 | 0 | 0 | 0 | 1233 | 0 | 65515 | 0 | 15139 | 0 | 177197 | 0 | 0 |
| JAY JACOBSON | |||||||||||||
| 0 | 125579 | 0 | 0 | 0 | 2507 | 0 | 72029 | 0 | 15547 | 0 | 215662 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | JAY JACOBSON AND BRUCE GARBER ARE EMPLOYED BY COOPERATIVE ALLIANCE MANAGEMENT, A RELATED MANAGEMENT COMPANY OF WHICH THE COOPERATIVE HAS 50% OWNERSHIP IN. DUE TO THIS RELATED PARTY RELATIONSHIP, 100 PERCENT OF THEIR COMPENSATION IS REPORTED AS RELATED ORGANIZATION COMPENSATION. HOWEVER, ONLY 50 PERCENT OF THEIR DUTIES WITH COOPERATIVE ALLIANCE MANAGEMENT ARE PERFORMED FOR NORTHERN PLAINS ELECTRIC COOPERATIVE, INC. INCLUDED IN SCHEDULE J, PART II, COLUMN "C", DEFERRED COMPENSATION, IS THE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. FOR THE FOLLOWING INDIVIDUALS, THE ESTIMATED INCREASE IS: BRUCE GARBER: $63,636 (NORTHERN PLAINS ELECTRIC'S SHARE - $31,818) JAY JACOBSON: $69,554 (NORTHERN PLAINS ELECTRIC'S SHARE - $34,777) THESE AMOUNTS ARE ESTIMATES IN THE INCREASE OF THE VALUE OF THE PLAN AND ARE NOT CURRENT YEAR EXPENSES OF THE COOPERATIVE. CURRENT YEAR CONTRIBUTIONS INTO THE DEFINED BENEFIT PLAN WERE: BRUCE GARBER: $29,289 (NORTHERN PLAINS ELECTRIC'S SHARE - $14,645) JAY JACOBSON: $32,020 (NORTHERN PLAINS ELECTRIC'S SHARE - $19,010) THESE AMOUNTS ARE INCLUDED IN THE ABOVE ESTIMATED ANNUAL INCREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (12 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | MANAGEMENT DUTIES ARE PERFORMED BY THE RELATED MANAGEMENT COMPANY 'COOPERATIVE ALLIANCE MANAGEMENT' (CAM). JAY JACOBSON AND BRUCE GARBER ARE EMPLOYED BY CAM AND ACT AS THE GENERAL MANAGER AND CFO,RESPECTIVELY, FOR DAKOTA VALLEY ELECTRIC COOPERATIVE, INC. AND NORTHERN PLAINS ELECTRIC COOPERATIVE, INC. CAM HAS AN INTERNAL HIRING PROCESS IN PLACE FOR THE SELECTION OF THE GENERAL MANAGER AND CFO. THE BOARDS OF DAKOTA VALLEY AND NORTHERN PLAINS EACH SEPARATELY ADDRESS ANY QUESTIONS OR PROCEDURES ASSOCIATED WITH THE GENERAL MANAGER AND CFO EMPLOYED BY CAM AND INSTRUCT THEIR CAM DIRECTOR REPRESENTATIVES. THE TWO CAM DIRECTOR REPRESENTATIVES FROM EACH BOARD WILL THEN MEET TO DISCUSS ISSUES INVOLVING THE GENERAL MANAGER AND CFO. WHEN THE FOUR CAM DIRECTOR REPRESENTATIVES (FOLLOWING INSTRUCTIONS FROM THEIR SEPARATE BOARDS) ARE IN AGREEMENT, THEY WILL TAKE ACTION ON A GENERAL MANAGER OR CFO ISSUE. THE ACTION OF THE CAM DIRECTOR REPRESENTATIVES IS SUBJECT TO FURTHER REVIEW AND RATIFICATION BY THE ASSOCIATED BOARDS. | |
| FORM 990, PART VI, SECTION A, LINE 6 | EACH MEMBER HAS ONE VOTE. THERE ARE 3 DISTRICTS AND EACH DISTRICT HAS 3 BOARD MEMBER REPRESENTATIVES. EACH MEMBER CAN ONLY BE A MEMBER IN ONE DISTRICT. A MEMBER'S PRIMARY RESIDENCE IS THE DECIDING FACTOR AS TO WHICH DISTRICT THEY ARE CONSIDERED TO BE A MEMBER OF. | |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER RECEIVES ONE VOTE. | |
| FORM 990, PART VI, SECTION A, LINE 7B | CHANGES TO THE BY-LAWS MUST BE VOTED ON BY MEMBERS. MERGERS MUST ALSO BE VOTED ON BY MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE FULL BOARD. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE CFO AND GENERAL MANAGER REVIEWED A DRAFT OF THE 990 PRIOR TO PRESENTING IT TO THE BOARD AT A BOARD MEETING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS ARE ASKED TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IF A POSSIBLE CONFLICT ARISES, THE FULL BOARD REVIEWS THE DISCLOSURES AND DETERMINES IF THERE IS A CONFLICT. A DIRECTOR WITH A CONFLICT IS NOT ALLOWED TO VOTE OR PARTICIPATE IN ANY DISCUSSIONS ON THE ISSUE. THE DIRECTOR IS ASKED TO LEAVE THE ROOM DURING ANY VOTES OR DISCUSSIONS. ANY POTENTIAL ISSUES DISCLOSED BY THE BOARD MEMBERS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. THE COOPERATIVE ALSO HAS AN EMPLOYEE CONFLICT OF INTEREST POLICY. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THE STEPS IN THE PROCESS WHICH IS FOLLOWED TO DETERMINE COMPENSATION ARE LAID OUT IN A WRITTEN POLICY. THE BOARDS OF DAKOTA VALLEY AND NORTHERN PLAINS, ON AN ANNUAL BASIS, EACH SEPARATELY CONDUCT A MANAGER EVALUATION AND ADDRESS THE SUBJECT OF MANAGER COMPENSATION PRIOR TO THE JULY COOPERATIVE ALLIANCE MANAGEMENT (CAM) ANNUAL MEETING. THE BOARDS WILL ROUTINELY CONSULT DATA ON NDREC MANAGER COMPENSATION PACKAGES TO COMPARE WITH CAM MANAGERS' COMPENSATION. EACH BOARD WILL INSTRUCT THEIR CAM DIRECTOR REPRESENTATIVES REGARDING MANAGER EVALUATION AND COMPENSATION ADJUSTMENT. THE TWO CAM DIRECTOR REPRESENTATIVES FROM EACH BOARD WILL PLACE THE SUBJECTS OF MANAGER EVALUATION AND SALARY ON THE AGENDA OF THE CAM ANNUAL MEETING. WHEN THE FOUR CAM DIRECTOR REPRESENTATIVES, FOLLOWING INSTRUCTIONS FROM THEIR SEPARATE BOARDS, ARE IN AGREEMENT, THEY WILL TAKE ACTION ON MANAGER EVALUATION AND SALARY ISSUES. THE ACTION OF THE CAM DIRECTOR REPRESENTATIVES IS SUBJECT TO FURTHER REVIEW AND RATIFICATION BY THE ASSOCIATED BOARDS AS THEY APPROVE THE MONTHLY BILLING AGREEMENT FOR CAM. THE CAM DIRECTOR OFFICERS WILL DOCUMENT THE COMPENSATION DECISION ARRIVED AT DURING THE CAM ANNUAL MEETING. THE AUTHORIZING DOCUMENT IS KEPT AS A RECORD OF THE CAM ANNUAL MEETING. THE MANAGER REVIEWS THE PERFORMANCE EVALUATION OF THE CFO AND THE CURRENT YEAR BUDGET TO DETERMINE SALARY INCREASES FOR THAT POSITION. THERE ARE NO WRITTEN EMPLOYMENT CONTRACTS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE ANNUAL REPORT. | |
| FORM 990, PART IX, LINE 4: | A CHANGE TO FORM 990 INSTRUCTIONS BETWEEN TAX YEARS 2010 AND 2011 LEAD TO A REPORTING CHANGE ON THE CURRENT YEAR FORM 990. FORM 990, PART IX, LINE 4 (BENEFITS PAID TO OR FOR MEMBERS) NOW INCLUDES PATRONAGE DIVIDENDS PAID. THIS AMOUNT IS AN EXPENSE FOR PURPOSES OF FORM 990, BUT IS NOT RECOGNIZED AS AN EXPENSE UNDER G.A.A.P. REPORTING REQUIREMENTS, WHICH ARE USED FOR BOOK INCOME. THE RESULT IS A BOOK TO TAX DIFFERENCE WHICH IS DISCLOSED ON PART XI. THIS CHANGE ALSO IMPACTS THE PRIOR YEAR COMPARABILITY OF FORM 990 PART I, LINE 14. IN REFERENCE TO PART IX, LINE 4, THE COOPERATIVE HAS INTERPRETED "PATRONAGE DIVIDENDS PAID" AS CAPITAL CREDITS ALLOCATED TO MEMBERS UNDER THE PREEXISTING OBLIGATIONS PURSUANT TO THE BYLAWS OF THE COOPERATIVE. | |
| FORM 990, PART XI, LINE 5: | RETIREMENT OF CAPITAL CREDITS -510,815. TAX INCOME FROM SUBSIDIARIES IN EXCESS OF BOOKS 49. ALLOCATED CAPITAL CREDITS 663,022. TOTAL TO FORM 990, PART XI, LINE 5: 152,256. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART VI, SECTION B, LINE 16B | THE COOPERATIVE'S POLICY REGARDING PARTICIPATION IN JOINT VENTURES IS NOT WRITTEN; HOWEVER, THE COOPERATIVE PERFORMS AN 85% TEST ON AN ANNUAL BASIS TO ENSURE THAT IT MAINTAINS ITS TAX EXEMPT STATUS. ADDITIONALLY, THE JOINT VENTURE ARRANGEMENT IS REVIEWED AND MONITORED BY THE BOARD OF DIRECTORS. | JOINT VENTURE POLICY |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTHERN PLAINS ELECTRIC TRUST | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 WEST MAIN STREET | AddressLine1 |
| City | CARRINGTON | City |
| State | ND | State |
| ZIP Code | 58421 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450451521 | EIN |
| Primary Activities | CHARITABLE PURPOSES WITHIN NORTHERN PLAINS ELECTRIC REGION | PrimaryActivities |
| Legal Domicile State | ND | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 7 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part III Form990ScheduleRPartIII
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOPERATIVE ALLIANCE MANAGEMENT | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1515 WEST MAIN AVE PO BOX 18 | AddressLine1 |
| City | CARRINGTON | City |
| State | ND | State |
| ZIP Code | 58421 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251920416 | EIN |
| Primary Activity | MANAGEMENT SERVICES | PrimaryActivity |
| Legal Domicile State | ND | LegalDomicileState |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Predominant Income Type | UNRELATED | PredominantIncomeType |
| Share Of Total Income | 8443 | ShareOfTotalIncome |
| Share Of EOY Assets | 73369 | ShareOfEOYAssets |
| Disproportionate Allocations | 0 | DisproportionateAllocations |
| Code V | $211,600 | CodeVAmount |
| General Or Managing Partner | 0 | GeneralOrManagingPartner |
| Percentage Ownership | 0.50000 | 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 | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COOPERATIVE ALLIANCE MANAGEMENT | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | L | TransactionType |
| Amount Involved | 238467 | AmountInvolved |
| Method Of Amt Determination | FMV OF SERVICES | MethodOfAmtDetermination |