MOR-GRAN-SOU ELECTRIC COOPERATIVE INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- MOR-GRAN-SOU ELECTRIC COOPERATIVE INC (EIN 45-0217935)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2012-07-23
- IRS object ID
- 201242059349300114
- 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 | 2012-07-23T10:53:40-05:00 | 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 & ASSOCIATES PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1297 | AddressLine1 |
| City | BISMARCK | City |
| State | ND | State |
| ZIP Code | 585021297 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450217935 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOR GRAN SOU ELECTRIC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MORG | NameControl |
| Phone | 7015973301 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 297 | AddressLine1 |
| City | FLASHER | City |
| State | ND | State |
| ZIP Code | 585350297 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TRAVIS KUPPER | Name |
| Title | CFO | Title |
| Phone | 7015794191 | Phone |
| Date Signed | 2012-07-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PATRICK J BROWN | Name |
| PTIN | P00149579 | PTIN |
| Phone | 7012231717 | Phone |
| Date Prepared | 2012-07-20 | DatePrepared |
| 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 | TRAVIS KUPPER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 297 | AddressLine1 |
| City | FLASHER | City |
| State | ND | State |
| ZIP Code | 585350297 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 18904191 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MORGRANSOU.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1940 | YearFormation |
| State Legal Domicile | ND | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE ELECTRIC UTILITY SERVICE | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 9 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 9 | NbrIndependentVotingMembers |
| Total Nbr Employees | 38 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -7259 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -11091 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15381055 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18026480 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 7458 | InvestmentIncomePriorYear |
| Investment Income Current Year | 8822 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 107355 | OtherRevenuePriorYear |
| Other Revenue Current Year | 449113 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15495868 | TotalRevenuePriorYear |
| Total Revenue Current Year | 18484415 | 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 | 103204 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3635608 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2540519 | 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 | 10557202 | OtherExpensePriorYear |
| Other Expenses Current Year | 12835685 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14192810 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15479408 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1303058 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 3005007 | RevenuesLessExpensesCY |
| Total Assets BOY | 71450386 | TotalAssetsBOY |
| Total Assets EOY | 69663552 | TotalAssetsEOY |
| Total Liabilities BOY | 48652931 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 43861090 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 22797455 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 25802462 | NetAssetsOrFundBalancesEOY |
| Mission Description | MOR-GRAN-SOU ELECTRIC COOPERATIVE IS DEDICATED TO PROVIDING AFFORADABLE, RELIABLE ENERGY & SERVICES THAT SUPPORT AND UNITE OUR MEMBER-OWNERS | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | MOR-GRAN-SOU PROVIDES RELIABLE, AFFORDABLE ENERGY TO ITS 5,293 MEMBERS | 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 | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | 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 | 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 | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 68 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 38 | 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 |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Gross Income From Members | 17262051 | GrossIncomeFromMembers |
| Gross Income Other Sources | 1641063 | 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 | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRAVIS KUPPER CFO | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8007508212 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 297 | AddressLine1 |
| City | FLASHER | City |
| State | ND | State |
| ZIP Code | 58535 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (12 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| MARK DOLL | ||||||
| PAST PRESIDENT | 6.00 | X | 4550 | 0 | 0 | |
| VERN FREDERICK | ||||||
| DIRECTOR | 6.00 | X | 3300 | 0 | 0 | |
| PAM GEIGER | ||||||
| SECRETARY/TREASURER | 6.00 | X | 2400 | 0 | 0 | X |
| JOE DUNN | ||||||
| PAST PRESIDENT | 6.00 | X | 4600 | 0 | 0 | |
| ROBERT GAEBE | ||||||
| DIRECTOR | 6.00 | X | 4900 | 0 | 0 | |
| CASEY WELLS | ||||||
| DIRECTOR | 6.00 | X | 3800 | 0 | 0 | |
| LELAND BARTH | ||||||
| VICE PRESIDENT | 6.00 | X | 4600 | 0 | 0 | X |
| DAVE ARCHAMBAULT | ||||||
| PRESIDENT | 6.00 | X | 4550 | 0 | 0 | X |
| ROBERT LEINGANG | ||||||
| DIRECTOR | 6.00 | X | 5300 | 0 | 0 | |
| IEA TRAVIS KUPPER | ||||||
| CFO | 40.00 | 0 | 105062 | 44535 | X | |
| IEA DON FRANKLUND | ||||||
| CO-MANAGER | 40.00 | 0 | 166511 | 77923 | X | |
| IEA CLAYTON HOFFMAN | ||||||
| CO-MANAGER | 40.00 | 0 | 193394 | 79590 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 38000 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 464967 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 202048 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | 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 |
|---|---|---|---|---|---|
| INNOVATIVE ENERGY ALLIANCE LLC | |||||
| PO BOX 338 | NEW ENGLAND | ND | 58647 | MANAGEMENT SERVICES | 367900 |
| FISCHER CONTRACTING | |||||
| 3335 SARATOGA AVE | BISMARCK | ND | 58501 | CONSTRUCTION SERVICES | 215421 |
| KADRMAS LEE & JACKSON | |||||
| PO BOX 4130 | BISMARCK | ND | 58502 | ENGINEERING SERVICES | 177277 |
| NATIONAL INFORMATION SOLUTIONS COOPERATI | |||||
| PO BOX 1147 | MANDAN | ND | 58554 | TECHNOLOGY SERVICES | 147238 |
| BULLINGER TREE SERVICE | |||||
| 4101 33RD AVE NW | MANDAN | ND | 58554 | CONSTRUCTION SERVICES | 135462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 6 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SALE OF ELECTRICITY | 900099 | 18025666 | 18025666 |
| IEA K-1 | 900099 | 814 | 814 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18026480 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8822 | TotalRevenueColumn |
| Exclusion | $8,822 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 261938 | GrossSalesOfInventory |
| Cost Of Goods Sold | 419776 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -157838 | TotalRevenueColumn |
| Unrelated Business Revenue | -157838 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue | ExclusionExclusionAmount |
|---|---|---|---|---|---|
| MISCELLANEOUS | 900099 | 455958 | 455958 | ||
| K-1 3C CONSTRUCTION, I | 230000 | 150993 | 150579 | $414 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 606951 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18484415 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18482438 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -7259 | UnrelatedBusinessRevenue |
| Exclusion | $9,236 | ExclusionAmount |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103204 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38000 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1928615 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 573904 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 346134 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2030140 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2112944 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| POWER COST - TRANSMISSI | 6665338 |
| DIST EXP - OPERATIONS | 1273998 |
| DISTRIBUTION MAINTENANC | 746533 |
| GEN AND ADMIN EXPENSE | 601495 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -940897 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15479408 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2396625 | BOY |
| EOY | 1369707 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 152261 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2057888 | BOY |
| EOY | 2154523 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3790866 | BOY |
| EOY | 3044542 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 671745 | BOY |
| EOY | 93306 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 78741295 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 22369628 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56154223 | BOY |
| EOY | 56371667 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6226778 | BOY |
| EOY | 6629807 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71450386 | BOY |
| EOY | 69663552 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1454559 | BOY |
| EOY | 1090629 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47120959 | BOY |
| EOY | 42653542 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77413 | BOY |
| EOY | 116919 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 48652931 | BOY |
| EOY | 43861090 | 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 | 22797455 | BOY |
| EOY | 25802462 | 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 | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22797455 | BOY |
| EOY | 25802462 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71450386 | BOY |
| EOY | 69663552 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 3005007 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 209025 | InvestmentCostOrOtherBasis |
| Other Cost Or Other Basis | 357114 | OtherCostOrOtherBasis |
| Book Value | 566139 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2383466 | OtherCostOrOtherBasis |
| Depreciation | 14068 | Depreciation |
| Book Value | 2369398 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 69299719 | OtherCostOrOtherBasis |
| Depreciation | 22355560 | Depreciation |
| Book Value | 46944159 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6491971 | OtherCostOrOtherBasis |
| Book Value | 6491971 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 56371667 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (8 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| MEMBERSHIPS | 5050 | C |
| PATRONAGE CAPITAL CREDITS | 4411494 | C |
| INVESTMENT IN 3CS | 1875390 | C |
| FEDERATED STOCK | 60414 | C |
| PATRONAGE CAPITAL CREDITS FROM NONPROFIT | 178758 | C |
| COBANK CLASS "E" STOCK | 36088 | C |
| ENERGY RESOURCE LOANS | 61047 | C |
| OTHER PROMISSORY NOTES | 1566 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6629807 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEFERRED CREDITS | Description |
| Amount | $116,919 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 116919 | TotalOfAmounts |
| Total Revenue | 18484415 | TotalRevenue |
| Total Expenses | 15479408 | TotalExpenses |
| Excess Or Deficit For Year | 3005007 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 3005007 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 18904191 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 419776 | OtherRevenues |
| Revenue Not Rptd F990 | 419776 | RevenueNotRptdF990 |
| Revenue Subtotal | 18484415 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 18484415 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 15795980 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 419776 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 419776 | ExpensesNotRptdF990 |
| Expenses Subtotal | 15376204 | ExpensesSubtotal |
| Other Expenses Not Included | 103204 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 103204 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15479408 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | FIN 48 DISCLOSURE--IT IS THE OPINION OF MANAGEMENT THAT THE COOPERATIVE HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF THE COOPERATIVE ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD ON INVENTORY REPORTED ON FORM 990 419,776. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD INCLUDED IN REVENUE SECTION ON FORM 990 419,776. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | RETIREMENT OF CAPITAL CREDITS 103,204. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| IEA DON FRANKLUND | |||||||||||||
| 0 | 166511 | 0 | 0 | 0 | 0 | 0 | 25978 | 0 | 51945 | 0 | 244434 | 0 | 0 |
| IEA CLAYTON HOFFMAN | |||||||||||||
| 0 | 193394 | 0 | 0 | 0 | 0 | 0 | 15225 | 0 | 64365 | 0 | 272984 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INNOVATIVE ENERGY ALLIANCE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | CLAYTON HOFFMAN AND DON FRANKLUND ARE OFFICERS OF BOTH ENTITIES. | Relationship |
| Amount Of Transaction | 346134 | AmountOfTransaction |
| Description Of Transaction | PAYMENTS TO INNOVATIVE ENERGY ALLIANCE FOR MANAGEMENT SERVICES PERFORMED. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (13 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | INNOVATIVE ENERGY ALLIANCE IS A SEPARATE LLC FORMED BY THREE ELECTRIC COOPERATIVES IN THE STATE OF NORTH DAKOTA TO PROVIDE MANAGEMENT AND ADVISORY SERVCIES TO THE THREE COOPERATIVES. MOR GRAN SOU COOPERATIVE HAS HIRED INNOVATIVE ENERGY ALLIANCE TO PROVIDE MANAGEMENT, HUMAN RESOURCES AND INFORMATION SERVICES. | |
| FORM 990, PART VI, SECTION A, LINE 6 | INDIVIDUALS AND ENTITIES RECEIVING ELECTRICAL POWER FROM THE COOPERATIVE ARE MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERS MAY VOTE. MEMBERS ELECT THE BOARD OF DIRECTORS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | AT THE ANNUAL MEETING, ALL BYLAW CHANGES MUST BE APPROVED BY THE MEMBERS AND THE MEMBERS MAY VOTE ON MOTIONS CONCERNING THE OPERATIONS OF THE COOPERATIVE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY TO BE REVIEWED AND APPROVED AT A MONTHLY BOARD MEETING PRIOR TO ITS FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | FULL DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTERST ARE REQUIRED TO BE REPORTED TO THE FULL BOARD. THIS IS ALSO REQUIRED AS PART OF THE CODE OF CONDUCT FOR DIRECTORS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | COSTS FOR MANAGEMENT WERE COMPARED TO STATE AVERAGES, PRIOR WAGES, AND APPROVED BY THE FULL BOARD AFTER BOARD DELIBERATION. PAY IS REVIEWED ANNUALLY. CHANGES ARE BASED ON MERIT, CPI AND COMPARATIVE WAGES. | |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 1024 AND FORM 990 AVAILABLE ON THE ORGANIZATION'S WEBSITE. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND ANNUAL FINANCIAL STATEMENTS AVAILABLE TO THEIR MEMBERS ON THE ORGANIZATION'S WEBSITE. ANNUAL FINANCIALS ARE PRESENTED AT THE ANNUAL MEMBERSHIP MEETING EACH YEAR IN JULY. GOVERNING DOCUMENTS ARE MADE AVAILABLE TO EACH MEMBER WHEN THEY INITIALLY BECOME A MEMBER. | |
| FORM 990, PART VII, COLUMN B | DON FRANKLUND, CLAYTON HOFFMAN AND TRAVIS KUPPER ALL WORK FULL-TIME (EXCESS OF 40 HOURS PER WEEK) FOR INNOVATIVE ENERGY ALLIANCE THAT PROVIDES MANAGEMENT SERVICES TO THE COOPERATIVE. | |
| THERE WAS NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS OF THE INDEPENDENT AUDITORS. THE FULL BOARD OF DIRECTORS REVIEWED AND APPROVED THE INDEPENDENT AUDITORS. | FORM 990, PART XI, LINE 2 (C) | |
| PART IC, LINE 4: | THE AMOUNT OF $103,204 ON THIS LINE IS FOR PATRONAGE DIVIDENDS. THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS TO MEAN THE RETIREMENT OF CAPITAL CREDITS THAT WERE PAID OUT TO MEMBERS IN TEH CURRENT YEAR. | BENEFITS PAID TO MEMBERS |
| FORM 990, PART IX, LINE 24(F) | ALL OTHER EXPENSES IS A NEGATIVE BALANCE DUE TO $2,312,714 OF SALARIES AND BENEFITS BEING INCLUDED IN OTHER EXPENSE CATEGORIES AND ALSO BEING CAPITALIZED AS PART OF THE CONTRUCTION/REPAIRS TO THE POWER SYSTEM THROUGHOUT THE YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| INNOVATIVE ENERGY ALLIANCE LLC | ||||||||||||
| PO BOX 338 | NEW ENGLAND | ND | 58647 | 208895499 | PROVIDE MANAGEMENT, HUMAN RESOURCE AND IT SERVICE TO ELETRIC COOPERATIVES | ND | RELATED | 814 | 47365 | 0 | 0 | 0.33330 |
| 3 C CONSTRUCTION LLC | ||||||||||||
| 4001 30TH AVE NW | MANDAN | ND | 58554 | 450444766 | PROVIDE CONSTRUCTION SERVICES TO ELETRIC COOPERATIVES | ND | UNRELATED | 150993 | 1468425 | 0 | 0 | 0.33330 |
| 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 (2 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| 3CS CONSTRUCTION | ||
| L | 111503 | ACTUAL COST |
| INNOVATIVE ENERGY ALLIANCE | ||
| L | 346134 | ACTUAL COST |