BARRON ELECTRIC COOPERATIVE: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- BARRON ELECTRIC COOPERATIVE (EIN 39-0150875)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-07
- IRS object ID
- 202611279349303921
- Schema version
- 2025v4.0
- 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) |
|---|---|---|
| Return | 2026-05-07T17:00:54-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411562398 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARLSONSV LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 505 HWY 169 N SUITE 100 | AddressLine1Txt |
| City | PLYMOUTH | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55441 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390150875 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BARRON ELECTRIC COOPERATIVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BARR | BusinessNameControlTxt |
| Phone | 7155373171 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40 | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON TORUD | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 7155373171 | PhoneNum |
| Signature | 2026-05-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT GUYER CPA | PreparerPersonNm |
| PTIN | P00386499 | PTIN |
| Phone | 7635429633 | PhoneNum |
| Preparation | 2026-05-07 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AARON TORUD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40 | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $47,307,700 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://BARRONELECTRIC.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1937 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | BARRON ELECTRIC COOPERATIVE IS A MEMBER OWNED BUSINESS THAT PROVIDES ENERGY, PRODUCTS, AND SERVICES TO IMPROVE THE QUALITY OF LIFE IN THE AREA WE SERVE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 46 | TotalEmployeeCnt |
| Total Gross UBI | $3,160 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41,939,651 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $45,653,226 | CYProgramServiceRevenueAmt |
| PY Investment Income | $47,351 | PYInvestmentIncomeAmt |
| CY Investment Income | $43,038 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,607,792 | PYOtherRevenueAmt |
| CY Other Revenue | $1,558,753 | CYOtherRevenueAmt |
| PY Total Revenue | $43,594,794 | PYTotalRevenueAmt |
| CY Total Revenue | $47,255,017 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,801,964 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,180,577 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $414,073 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $444,823 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $39,378,757 | PYOtherExpensesAmt |
| CY Other Expenses | $41,629,617 | CYOtherExpensesAmt |
| PY Total Expenses | $43,594,794 | PYTotalExpensesAmt |
| CY Total Expenses | $47,255,017 | CYTotalExpensesAmt |
| CY Revenues Less Expenses | $0 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $97,768,136 | TotalAssetsBOYAmt |
| Total Assets EOY | $102,936,409 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $48,262,684 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $49,634,703 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $49,505,452 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $53,301,706 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BARRON ELECTRIC COOPERATIVE IS A MEMBER-OWNED BUSINESS THAT SAFELY PROVIDES ENERGY, PRODUCTS, AND SERVICES TO IMPROVE THE QUALITY OF LIFE IN THE AREA WE SERVE. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | THE COOPERATIVE SOLD 355,303,965 KWH OF ELECTRICITY TO MEMBERS DURING 2025. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE COOPERATIVE SOLD 355,303,965 KWH OF ELECTRICITY TO MEMBERS DURING 2025. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 40 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 46 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Members And Shr Gross Income | $47,276,841 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $734,366 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MANDY STRAW | BusinessNameLine1Txt |
| Business Name Line2 | BARRON ELECTRIC COOPERATIVE | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8003221008 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40 | AddressLine1Txt |
| City | BARRON | CityNm |
| State Abbreviation | WI | StateAbbreviationCd |
| ZIP | 54812 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| AARON TORUD | |||||||
| GENERAL MANA | 45.00 | Yes (X) | $202,664 | $0 | $188,579 | ||
| MANDY STRAW | |||||||
| DIRECTOR OF | 45.00 | Yes (X) | $126,015 | $0 | $100,390 | ||
| NATHAN STEINES | |||||||
| DIRECTOR OF | 45.00 | $130,751 | $0 | $92,022 | Yes (X) | ||
| TIMOTHY ENGEL | |||||||
| LINEMAN | 45.00 | $127,797 | $0 | $66,532 | Yes (X) | ||
| LOGAN SANBORN | |||||||
| LINEMAN | 45.00 | $140,092 | $0 | $8,447 | Yes (X) | ||
| TRENTON THOLE | |||||||
| LINEMAN | 45.00 | $133,278 | $0 | $5,994 | Yes (X) | ||
| JONATHON GUNDERSON | |||||||
| LINEMAN | 45.00 | $123,297 | $0 | $8,113 | Yes (X) | ||
| RANDY COOK | |||||||
| PRESIDENT | 6.00 | Yes (X) | $14,550 | $0 | $0 | Yes (X) | |
| SCOTT WARWICK | |||||||
| DIRECTOR | 6.00 | $14,126 | $0 | $0 | Yes (X) | ||
| JOHN BLASKOWSKI | |||||||
| DIRECTOR | 5.00 | $13,565 | $0 | $0 | Yes (X) | ||
| PATRICIA MANDEL | |||||||
| SECRETARY | 6.00 | Yes (X) | $13,530 | $0 | $0 | Yes (X) | |
| WILLIAM EFFERTZ | |||||||
| DIRECTOR | 6.00 | $13,226 | $0 | $0 | Yes (X) | ||
| TIMOTHY KESSLER | |||||||
| TREASURER | 5.00 | Yes (X) | $12,241 | $0 | $0 | Yes (X) | |
| MICHAEL BAKER | |||||||
| VICE PRESIDE | 5.00 | Yes (X) | $11,946 | $0 | $0 | Yes (X) | |
| DAVID OLSON | |||||||
| DIRECTOR | 5.00 | $10,757 | $0 | $0 | Yes (X) | ||
| MARK BOWERS | |||||||
| DIRECTOR | 5.00 | $9,648 | $0 | $0 | Yes (X) | ||
| RICHARD BOL | |||||||
| DIRECTOR | 5.00 | $2,555 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,100,038 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $470,077 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 18 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ZIELIE'S TREE SERVICE INC | |||||
| PO BOX 307 | BRUCE | WI | 54819 | TREE TRIMMING | $884,637 |
| GLOBAL MAPPING SOLUTIONS | |||||
| 5753 SUNFLOWER CIRCLE | SARASOTA | FL | 34238 | GPS MAPPING | $364,473 |
| JOLMA UTILITIES LLC | |||||
| 63946 HANGARD RD | ASHLAND | WI | 54806 | PLOW SERVICES | $324,839 |
| A-1 POWER LLC | |||||
| 8237 WI HWY 64 | BLOOMER | WI | 54724 | PLOW SERVICES | $318,208 |
| MTECH CONSTRUCTION | |||||
| PO BOX 664 | CAMERON | WI | 54822 | PLOW SERVICES | $168,991 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SALE OF POWER | Desc |
| Business | 221000 | BusinessCd |
| Total Revenue Column | $45,653,226 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $45,653,226 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $45,653,226 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,393 | TotalRevenueColumnAmt |
| Exclusion | $30,393 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $43,949 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $43,949 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,949 | TotalRevenueColumnAmt |
| Exclusion | $43,949 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $61,325 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $48,680 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $12,645 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,645 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,645 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $7,163 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $4,003 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,160 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $3,160 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CAPITAL CREDITS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,511,644 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,511,644 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,511,644 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $47,255,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $47,177,515 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $3,160 | UnrelatedBusinessRevenueAmt |
| Exclusion | $74,342 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,180,577 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,823 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,985,025 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,726,347 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF POWER | $27,052,133 |
| DISTRIBUTION MAINTENANCE | $2,886,488 |
| DISTRIBUTION OPERATIONS | $2,249,269 |
| ADMINISTRATIVE & GENERAL | $2,223,560 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,506,795 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,255,017 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,197 | BOYAmt |
| EOY | $147,538 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,184 | BOYAmt |
| EOY | $2,364 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,165,753 | BOYAmt |
| EOY | $5,432,251 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,045,069 | BOYAmt |
| EOY | $1,193,250 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,458 | BOYAmt |
| EOY | $223,145 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $118,519,875 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $45,581,428 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,806,535 | BOYAmt |
| EOY | $72,938,447 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,060,692 | BOYAmt |
| EOY | $22,923,344 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $117,248 | BOYAmt |
| EOY | $76,070 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,768,136 | BOYAmt |
| EOY | $102,936,409 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,574,925 | BOYAmt |
| EOY | $2,979,889 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,841,357 | BOYAmt |
| EOY | $44,116,489 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,846,402 | BOYAmt |
| EOY | $2,538,325 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,262,684 | BOYAmt |
| EOY | $49,634,703 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,505,452 | BOYAmt |
| EOY | $53,301,706 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,505,452 | BOYAmt |
| EOY | $53,301,706 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,768,136 | BOYAmt |
| EOY | $102,936,409 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $0 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $3,796,254 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,372,873 | OtherCostOrOtherBasisAmt |
| Book Value | $1,372,873 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,668,408 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,828,734 | DepreciationAmt |
| Book Value | $2,839,674 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $112,478,594 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,752,694 | DepreciationAmt |
| Book Value | $68,725,900 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $72,938,447 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN ASSOCIATED ORG - PATR | $21,931,122 | C |
| INVESTMENT IN ASSOICATED ORG - NON G | $950,702 | C |
| OTHER INVESTMENTS | $41,520 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $22,923,344 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED LIABILITIES | $1,006,595 |
| ACCRUED VACATION | $479,242 |
| ACCRUED INTEREST | $228,035 |
| OTHER CURRENT LIABILITIES | $205,787 |
| ACCRUED PAYROLL | $204,519 |
| CAPITAL CREDITS PAYABLE | $204,187 |
| CUSTOMER DEPOSITS | $188,519 |
| ACCRUED GROSS REVENUE TAX | $21,441 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,538,325 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $47,255,017 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $47,255,017 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $47,255,017 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $42,074,440 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $42,074,440 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $5,180,577 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $5,180,577 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $47,255,017 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | BARRON ELECTRIC COOPERATIVE HAS BEEN GRATED TAX EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER SECTION 501(C)(12) OF THE INTERAL REVENUE CODE AND THE STATE OF WISCONSIN, HOWEVER, INCOME FROM CERTAIN ACTIVITES NOT DIRECTLY RELATED TO THE COOPERATIVE'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE COOPERATIVE ACCOUNTS FOR INCOME TAX PROVISIONS FOLLOWING ASC TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS ANY UNCERTAIN TAX POSITIONS THE COOPERATIVE HAS OR EXPECTS TO TAKE IN ITS INCOME TAX RETURNS. THE COOPERATIV'S POLICY IS TO INCLUDE INTEREST AND PENALITES RELATED TO UNRECOGNIZED TAX BENEFITS/LIABILITIES IN INCOME TAX EXPENSE. THE COOPERATIVE HAD NO UNRECOGNIZED TAX BENEFITS/LIABILTIES. THE COOPERATIVE'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATIN BY TAXING AUTHORITIES. WITH FEW EXCEPTIONS, THE TAX RETURNS ESSESNTIALLY REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE EARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. |
| SCHEDULE D, PAGE 4, PART XII, LINE 4B | PATRONAGE DIVIDENDS ALLOCATED 5,180,577 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| AARON TORUD | ||||
| GENERAL MANAGER | $202,664 | $150,835 | $37,744 | $391,243 |
| MANDY STRAW | ||||
| DIRECTOR OF FINANCE | $126,015 | $59,976 | $40,414 | $226,405 |
| NATHAN STEINES | ||||
| DIRECTOR OF OPERATIO | $130,751 | $55,063 | $36,959 | $222,773 |
| TIMOTHY ENGEL | ||||
| LINEMAN | $127,797 | $30,810 | $35,722 | $194,329 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | THE COOPERATIVE SOLD 355,303,965 KWH OF ELECTRICITY TO MEMBERS DURING 2025. IN CONNECTION WITH THE COOPERATIVE'S MISSION, THE COOPERATIVE CONTINUES TO PROVIDE RELIABLE, COMPETITIVELY PRICED ENERGY AND RELATED SERVICES TO CUSTOMERS ON A NOT-FOR-PROFIT BASIS AND MAXIMUM VALUE TO MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES AND TECHNOLOGY. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION IS A COOPERATIVE WITH MEMBER-OWNERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS NOMINATE ONE OR MORE CANDIDATES FOR A DIRECTOR POSITION FOR EACH DISTRICT OF THE COOPERATIVE. MEMBERS ELECT THE BOARD OF DIRECTORS AT THE MEETING OF THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7B | EACH MEMBERSHIP SHALL BE ENTITLED TO ONE VOTE UPON EACH MATTER SUBMITTED TO A VOTE AT A MEETING OF THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 IS REVIEWED BY THE GENERAL MANAGER AND FINANCE MANAGER BEFORE IT IS SIGNED AND FILED. THE BOARD OF DIRECTORS IS GIVEN A COPY OF THE FORM 990 TO REVIEW BEFORE IT WAS FILED. |
| FORM 990, PAGE 6, PART VI, 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 INTERST POLICY BY ENCOURAGING ALL EMPLOYEES AND DIRECTORS TO REPORT CONFLICTS OF INTEREST AND OTHER QUESTIONABLE BEHAVIOR. BOARD MEMBERS ARE TO EXCUSE THEMSELVES FROM PROCEEDINGS OR VOTES WHERE A POTENTIAL CONFLICT OF INTEREST EXISTS. CONFLICTS OF INTEREST ARE DOCUMENTED IN THE BOARD MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS USES COMPARABILITY DATA PROVIDED BY NRECA TO DETERMINE THE COMPENSATION OF THE GENERAL MANAGER. THE BOARD OF DIRECTORS DETERMINES THE GENERAL MANAGER'S COMPENSATION AND REPORTS IT TO THE EXECUTIVE SECRETARY VIA MINUTES FROM THE BOARD DIRECTORS CONFIDENTIAL CLOSED SESSION. THE GENERAL MANAGER APPROVES THE COMPENSATION OF ALL OTHER EMPLOYEES. THE GENERAL MANAGER USES BOTH COMPARABILITY DATA PROVIDED BY NRECA AND DATA FROM THE MOST CURRENT WAGE STUDY PERFORMED AT BARRON ELECTRIC BY AN OUTSIDE INDEPENDENT CONSULTANT, TO DETERMINE COMPENSATION. INDIVIDUAL COMPENSATION IS DETERMINED BY THE GENERAL MANAGER. COMPENSATION AS A WHOLE IS APPROVED BY THE BOARD OF DIRECTORS. INDIVIDUAL COMPENSATION IS REPORTED BY A DOCUMENT SIGNED BY THE GENERAL MANAGER. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTATION IS AVAILABLE UPON WRITTEN REQUEST TO THE ATTENTION OF THE GENERAL MANAGER. |
| FORM 990, PART XI, LINE 9 | RETIREMENT OF CAPITAL CREDITS -1,384,323 PATRONAGE DIVIDEND ALLOCATED 5,180,577 TOTAL 3,796,254 |