2026-05-07T17:00:54-04:00 2025-12-31 411562398 CARLSONSV LLP 505 HWY 169 N SUITE 100 PLYMOUTH MN 55441 990 2025-01-01 390150875 BARRON ELECTRIC COOPERATIVE BARR 7155373171 PO BOX 40 BARRON WI 54812 AARON TORUD GENERAL MANAGER 7155373171 2026-05-07 true MATT GUYER CPA P00386499 7635429633 2026-05-07 X 2025 2025-03-06 01:10:19Z AARON TORUD PO BOX 40 BARRON WI 54812 47307700 false X HTTPS://BARRONELECTRIC.COM/ X 1937 WI 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. 9 9 46 3160 0 41939651 45653226 47351 43038 1607792 1558753 43594794 47255017 0 3801964 5180577 414073 444823 0 0 39378757 41629617 43594794 47255017 0 97768136 102936409 48262684 49634703 49505452 53301706 X 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. false false 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. 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. false false false false false false false false false true false true false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 40 0 46 true true true false false false false 47276841 734366 false false false X 9 9 false false false false true true true true true false false true true true true true true true false false X MANDY STRAW BARRON ELECTRIC COOPERATIVE 8003221008 PO BOX 40 BARRON WI 54812 AARON TORUD GENERAL MANA 45.00 X 202664 0 188579 MANDY STRAW DIRECTOR OF 45.00 X 126015 0 100390 NATHAN STEINES DIRECTOR OF 45.00 X 130751 0 92022 TIMOTHY ENGEL LINEMAN 45.00 X 127797 0 66532 LOGAN SANBORN LINEMAN 45.00 X 140092 0 8447 TRENTON THOLE LINEMAN 45.00 X 133278 0 5994 JONATHON GUNDERSON LINEMAN 45.00 X 123297 0 8113 RANDY COOK PRESIDENT 6.00 X X 14550 0 0 SCOTT WARWICK DIRECTOR 6.00 X 14126 0 0 JOHN BLASKOWSKI DIRECTOR 5.00 X 13565 0 0 PATRICIA MANDEL SECRETARY 6.00 X X 13530 0 0 WILLIAM EFFERTZ DIRECTOR 6.00 X 13226 0 0 TIMOTHY KESSLER TREASURER 5.00 X X 12241 0 0 MICHAEL BAKER VICE PRESIDE 5.00 X X 11946 0 0 DAVID OLSON DIRECTOR 5.00 X 10757 0 0 MARK BOWERS DIRECTOR 5.00 X 9648 0 0 RICHARD BOL DIRECTOR 5.00 X 2555 0 0 1100038 470077 18 false true false ZIELIE'S TREE SERVICE INC PO BOX 307 BRUCE WI 54819 TREE TRIMMING 884637 GLOBAL MAPPING SOLUTIONS 5753 SUNFLOWER CIRCLE SARASOTA FL 34238 GPS MAPPING 364473 JOLMA UTILITIES LLC 63946 HANGARD RD ASHLAND WI 54806 PLOW SERVICES 324839 A-1 POWER LLC 8237 WI HWY 64 BLOOMER WI 54724 PLOW SERVICES 318208 MTECH CONSTRUCTION PO BOX 664 CAMERON WI 54822 PLOW SERVICES 168991 6 SALE OF POWER 221000 45653226 45653226 45653226 30393 30393 43949 43949 43949 43949 61325 48680 12645 12645 12645 7163 4003 3160 3160 CAPITAL CREDITS 900099 1511644 1511644 1511644 47255017 47177515 3160 74342 5180577 444823 1985025 3726347 COST OF POWER 27052133 DISTRIBUTION MAINTENANCE 2886488 DISTRIBUTION OPERATIONS 2249269 ADMINISTRATIVE & GENERAL 2223560 1506795 47255017 0 0 0 360197 147538 1184 2364 4165753 5432251 1045069 1193250 211458 223145 118519875 45581428 69806535 72938447 22060692 22923344 117248 76070 97768136 102936409 2574925 2979889 42841357 44116489 2846402 2538325 48262684 49634703 X 49505452 53301706 49505452 53301706 97768136 102936409 X 0 3796254 X false true X true false 1372873 1372873 4668408 1828734 2839674 112478594 43752694 68725900 72938447 INVESTMENT IN ASSOCIATED ORG - PATR 21931122 C INVESTMENT IN ASSOICATED ORG - NON G 950702 C OTHER INVESTMENTS 41520 C 22923344 DEFERRED LIABILITIES 1006595 ACCRUED VACATION 479242 ACCRUED INTEREST 228035 OTHER CURRENT LIABILITIES 205787 ACCRUED PAYROLL 204519 CAPITAL CREDITS PAYABLE 204187 CUSTOMER DEPOSITS 188519 ACCRUED GROSS REVENUE TAX 21441 2538325 X 47255017 47255017 47255017 42074440 42074440 5180577 5180577 47255017 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 X X X false false false AARON TORUD GENERAL MANAGER 202664 150835 37744 391243 MANDY STRAW DIRECTOR OF FINANCE 126015 59976 40414 226405 NATHAN STEINES DIRECTOR OF OPERATIO 130751 55063 36959 222773 TIMOTHY ENGEL LINEMAN 127797 30810 35722 194329 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