MIENERGY COOPERATIVE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: MIENERGY COOPERATIVE (EIN 41-0254835)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-09-24
IRS object ID: 201532679349300118
Schema version: 2014v5.0
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-09-24T09:19:07-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450250958	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	EIDE BAILLY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 EAST 10TH ST PO BOX 5125	AddressLine1Txt
City	SIOUX FALLS	CityNm
State Abbreviation	SD	StateAbbreviationCd
ZIP	571175125	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	410254835	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TRI-COUNTY ELECTRIC COOPERATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TRIC	BusinessNameControlTxt
Phone	5078647783	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	31110 COOPERATIVE WAY PO BOX 626	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRIAN KRAMBEER	PersonNm
Person Title	PRESIDENT/CEO	PersonTitleTxt
Phone	5078647783	PhoneNum
Signature	2015-09-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAURIE HANSON	PreparerPersonNm
PTIN	P00851848	PTIN
Phone	6053391999	PhoneNum
Preparation	2015-09-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRIAN KRAMBEER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	31110 COOPERATIVE WAY PO BOX 626	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$42,418,646	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.TEC.COOP	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO DELIVER HIGH-QUALITY ENERGY SERVICES AT REASONABLE PRICES AND MAXIMIZE VALUE TO OUR MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	53	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	-$26,555	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$26,855	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$38,971,373	PYProgramServiceRevenueAmt
CY Program Service Revenue	$41,250,112	CYProgramServiceRevenueAmt
PY Investment Income	$623,074	PYInvestmentIncomeAmt
CY Investment Income	$938,564	CYInvestmentIncomeAmt
PY Other Revenue	$40,449	PYOtherRevenueAmt
CY Other Revenue	-$19,350	CYOtherRevenueAmt
PY Total Revenue	$39,634,896	PYTotalRevenueAmt
CY Total Revenue	$42,169,326	CYTotalRevenueAmt
PY Grants And Similar Paid	$10,992	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$14,268	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$2,725,075	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$2,843,368	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,402,669	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,518,740	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$32,393,583	PYOtherExpensesAmt
CY Other Expenses	$34,716,961	CYOtherExpensesAmt
PY Total Expenses	$39,532,319	PYTotalExpensesAmt
CY Total Expenses	$42,093,337	CYTotalExpensesAmt
PY Revenues Less Expenses	$102,577	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$75,989	CYRevenuesLessExpensesAmt
Total Assets BOY	$91,765,204	TotalAssetsBOYAmt
Total Assets EOY	$94,722,493	TotalAssetsEOYAmt
Total Liabilities BOY	$53,488,034	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$54,086,605	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$38,277,170	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$40,635,888	NetAssetsOrFundBalancesEOYAmt
Mission	TO DELIVER HIGH-QUALITY ENERGY SERVICES AT REASONABLE PRICES AND MAXIMIZE VALUE TO OUR MEMBERS CONSISTENT WITH THE WISE USE OF RESOURCES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED ELECTRIC SERVICE TO APPROXIMATELY 10,907 MEMBERS AND MAINTAINED 3,357 MILES OF LINES.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	35	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	53	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Members And Shr Gross Income	$40,077,633	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$1,210,153	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (1)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRIAN KRAMBEER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5078647783	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	31110 COOPERATIVE WAY	AddressLine1Txt
City	RUSHFORD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JENNIFER SCHARMER
CHAIR	16.00	Yes (X)	Yes (X)	$21,950	$0	$0
RONALD STEVENS
VICE CHAIR	10.00	Yes (X)	Yes (X)	$20,550	$0	$0
ROGER HEGLAND
DIRECTOR/SECRETARY/TREASURER	7.00	Yes (X)	Yes (X)	$17,400	$0	$0
BETH OLSON
DIRECTOR	9.00	Yes (X)		$18,150	$0	$0
JEFFREY REDALEN
DIRECTOR	7.00	Yes (X)		$13,800	$0	$0
DONALD PETERSEN
DIRECTOR	11.00	Yes (X)		$18,150	$0	$0
ALOYS WIESER III
DIRECTOR	5.00	Yes (X)		$12,750	$0	$0
BRIAN KRAMBEER
PRESIDENT/CEO	30.00		Yes (X)	$107,169	$0	$76,392

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$229,919	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$76,392	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (1)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PUSH INC
PO BOX 72	RICE LAKE	WI	54868	URD LINE CONSTRUCTION	$424,894
STAR ENERGY SERVICES
6875 COUNTY RD 28	ALEXANDRIA	MN	56308	ENGINEERING SERVICES	$417,859
ELITE TREE INC
1402 WASHINGTON STREET	PELLA	IA	50219	LINE CLEARANCE	$251,896
NORBY TREE SERVICE
39520 120TH STREET	MABEL	MN	55954	LINE CLEARANCE	$135,531
ASPLUNDH TREE EXPERT COMP
1700 SOLUTIONS CENTER	CHICAGO	IL	60677	LINE CLEARANCE	$129,919

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF POWER	221000	$39,828,903	$39,828,903
CAPITAL CREDITS	221000	$1,384,404	$1,384,404
EQUITY EARNINGS	517000	$36,805	$36,805

Field	Value	IRS element (for citing)
Total Program Service Revenue	$41,250,112	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$938,578	TotalRevenueColumnAmt
Exclusion	$938,578	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$80	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$94	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$14	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$14	TotalRevenueColumnAmt
Exclusion	-$14	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$259,054	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$249,226	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,828	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,464	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,364	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MISC. REVENUE-RELATED-990	517000	$741	$741
EARNINGS (LOSSES) FROM PASSTHROUG	517000	-$29,919		-$29,919

Field	Value	IRS element (for citing)
Other Revenue Total	-$29,178	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$42,169,326	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,257,317	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$26,555	UnrelatedBusinessRevenueAmt
Exclusion	$938,564	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$14,268	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$2,843,368	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$265,983	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,391,052	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$599,997	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$261,708	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,573,716	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,524,281	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
UBI TAXES	$1,450
COST OF POWER	$26,136,208
DISTRIBUTION-OPERATIONS	$2,257,579
DISTRIBUTION-MAINTENANC	$1,909,147

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$1,685,420	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$42,093,337	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$516,253	BOYAmt
EOY	$925,037	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$3,852,081	BOYAmt
EOY	$4,097,607	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$404,173	BOYAmt
EOY	$719,314	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$821,170	BOYAmt
EOY	$998,941	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,917,763	BOYAmt
EOY	$2,135,225	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$96,433,556	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$26,895,597	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$69,003,313	BOYAmt
EOY	$69,537,959	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$15,240,678	BOYAmt
EOY	$16,298,637	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$9,773	BOYAmt
EOY	$9,773	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$91,765,204	BOYAmt
EOY	$94,722,493	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$4,950,552	BOYAmt
EOY	$4,560,909	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$611	BOYAmt
EOY	$622	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$45,041,470	BOYAmt
EOY	$47,592,789	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$1,800,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,695,401	BOYAmt
EOY	$1,932,285	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$53,488,034	BOYAmt
EOY	$54,086,605	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$38,277,170	BOYAmt
EOY	$40,635,888	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$38,277,170	BOYAmt
EOY	$40,635,888	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$91,765,204	BOYAmt
EOY	$94,722,493	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$75,989	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$2,282,729	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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 (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	Yes (1)	InclEscrowCustodialAcctLiabInd
Explanation Provided	Yes (X)	ExplanationProvidedInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$366,775	OtherCostOrOtherBasisAmt
Book Value	$366,775	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,421,820	OtherCostOrOtherBasisAmt
Depreciation	$3,434,963	DepreciationAmt
Book Value	$986,857	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$91,230,154	OtherCostOrOtherBasisAmt
Depreciation	$23,460,634	DepreciationAmt
Book Value	$67,769,520	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$414,807	OtherCostOrOtherBasisAmt
Book Value	$414,807	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$69,537,959	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (15 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
DAIRYLAND POWER COOPERATIVE	$14,087,556	C
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION	$303,619	C
ACE COMMUNICATIONS GROUP	$173,303	C
RURAL ELECTRIC SUPPLY CENTER	$181,765	C
COOPERATIVE RESPONSE CENTER	$8,414	C
NATIONAL RURAL TELECOMMUNICATIONS COOPERATIVE	$944	C
NATIONAL INFORMATION SOLUTIONS COOPERATIVE	$29,276	C
FEDERATED RURAL ELECTRIC INSURANCE EQUITY	$145,328	C
HEARTLAND SECURITY SERVICES LLC	$64,064	C
MINNOWA ALLIANCE LLC	$91,461	C
MINNESOTA THREE, LLC (33% OWNERSHIP)	$101,000	C
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION-CERTIFICATES	$812,215	C
COBANK	$142,834	C
TEC COMMUNITY SOLAR HOLDINGS, LLC	$108,304	C
MEMBERSHIPS AND OTHER	$48,554	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$16,298,637	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DEFERRED CREDITS	$1,875,010
CONSUMER DEPOSITS	$57,275

Field	Value	IRS element (for citing)
Total Liability	$1,932,285	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$42,169,326	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$42,169,326	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$42,169,326	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$39,249,969	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$39,249,969	ExpensesSubtotalAmt
Other Expenses Not Included	$2,843,368	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$2,843,368	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$42,093,337	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART IV, LINE 2B:	OPERATION ROUND UP, A VOLUNTARY COMMUNITY SUPPORT PROGRAM HELPS LOCAL ORGANIZATIONS AND WORTHY CAUSES VIA SPARE CHANGE. MEMBERS CAN CHOOSE TO HAVE THEIR MONTHLY ELECTRIC BILLS ROUNDED UP TO THE NEAREST DOLLAR, WITH THE EXCEEDING CENTS GOING TOWARDS OPERATION ROUND UP. THE AVERAGE ANNUAL CONTRIBUTION FROM A COOPERATIVE MEMBER IS $6. THE MOST A MEMBER COULD CONTRIBUTE IS $11.88 (99 CENTS PER MONTH). THESE FUNDS ARE SEGREGATED IN THE COOPERATIVE FINANCIALS AND ARE REPORTED IN FORM 990 PART IX LINE 21 AS AN ESCROW ACCOUNT LIABILITY.
PART X, LINE 2:	THE COOPERATIVE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(12) OF THE INTERNAL REVENUE CODE. THE COOPERATIVE IS SUBJECT TO INCOME TAX ON ITS UNRELATED BUSINESS INCOME ON FEDERAL FORM 990T. THE COOPERATIVE ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION TOPIC ASC 740-10 (PREVIOUSLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), ON JANUARY 1, 2009. THE IMPLEMENTATION OF THIS STANDARD HAD NO IMPACT ON THE FINANCIAL STATEMENTS. AS OF BOTH THE DATE OF ADOPTION, AND AS OF DECEMBER 31, 2014, THERE WAS NO UNRECOGNIZED TAX ACCRUAL. THE COOPERATIVE WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. GENERALLY, THE COOPERATIVE IS NO LONGER SUBJECT TO FEDERAL OR STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	CAPITAL CREDITS ALLOCATED IN 2015 FOR 2014 2,843,368.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	BRIAN KRAMBEER	PersonNm
Title	PRESIDENT/CEO	TitleTxt
Base Compensation Filing Org	$104,742	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$2,427	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$62,905	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$13,987	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$184,061	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PART VII, SECTION A, LINE 5	FormAndLineReferenceDesc
Explanation	BRIAN KRAMBEER'S COMPENSATION AND HOURS WORKED PER WEEK ARE SPLIT EVENLY BETWEEN TRI-COUNTY ELECTRIC AND ANOTHER UNRELATED ORGANIZATION, HAWKEYE TRI-COUNTY ELECTRIC. ONLY HALF OF HIS COMPENSATION AND HOURS WORKED PER WEEK ARE REPORTED ON TRI-COUNTY ELECTRIC COOPERATIVE'S FORM 990.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	BRIAN KRAMBEER	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	PRESIDENT/CEO	RelationshipDescriptionTxt
Transaction	$113,917	TransactionAmt
Transaction	PRESIDENT/CEO BRIAN KRAMBEER IS A DIRECTOR OF FEDERATED RURAL ELECTRIC INSURANCE.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4	THE COOPERATIVE ADDED ARTICLE VI, CONCERNING DISPUTE RESOLUTION, TO ITS BYLAWS. THE ARTICLE MANDATES THAT BINDING ARBITRATION BE USED IN THE EVENT OF ALL CLAIMS OR CONTROVERSIES EXCEPT FOR DISPUTES RESOLVED BY AGREEMENT OF THE PARTIES.
FORM 990, PART VI, SECTION A, LINE 6	CLASS A MEMBER-OWNERS
FORM 990, PART VI, SECTION A, LINE 7A	ONE VOTE PER MEMBERSHIP
FORM 990, PART VI, SECTION A, LINE 7B	THE CLASS A MEMBER-OWNERS APPROVE BY-LAW AMENDMENTS.
FORM 990, PART VI, SECTION A, LINE 8B	THE COOPERATIVE DOES NOT HAVE COMMITTEES THAT ACT ON BEHALF OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11	THE PRESIDENT/CEO AND MANAGER OF FINANCE/ADMINISTRATION REVIEW THE 990 IN DETAIL. AFTER THEIR REVIEW, THE 990 IS PROVIDED TO EACH BOARD MEMBER. THE 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS AT THE MEETING HELD PRIOR TO ITS FILING IF SO REQUESTED BY ANY BOARD MEMBER. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY OF IT AND GIVEN AMPLE TIME TO REVIEW IT.
FORM 990, PART VI, SECTION B, LINE 12C	TRI-COUNTY ELECTRIC COOPERATIVE (TCE) EMPLOYEES AND DIRECTORS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. EACH EMPLOYEE IS RESPONSIBLE FOR ENSURING THAT THE EMPLOYEE'S ACTIONS AND BEHAVIOR ARE IN ACCORDANCE WITH THIS POLICY AND OF DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST. ANY WILLFUL VIOLATION WILL RESULT IN DISCIPLINARY ACTION, UP TO AND INCLUDING DISCHARGE AND REIMBURSEMENT TO TEC OF ANY LOSS ATTRIBUTABLE TO SUCH ACTION. EACH SUPERVISOR AND THE PRESIDENT/CEO IS RESPONSIBLE FOR MAKING EVERY EFFORT TO SEE THAT THIS POLICY IS UNDERSTOOD BY AND FOLLOWED BY THOSE REPORTING TO THAT SUPERVISOR. THE PRESIDENT/CEO SHALL MAKE DECISIONS ON THE ULTIMATE APPLICATION OF THIS POLICY CONSISTENTLY WITH THE BEST INTERESTS OF TEC. EACH DIRECTOR IS RESPONSIBLE FOR ENSURING THAT THE DIRECTORS' ACTIONS AND BEHAVIOR ARE IN ACCORDANCE WITH THIS POLICY AND OF DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST. THE BOARD OF DIRECTORS SHALL BE RESPONSIBLE FOR PERIODIC REVIEW OF THIS POLICY AND MODIFICATIONS TO IT. AN EMPLOYEE MUST DISCLOSE IN WRITING TO HIS/HER SUPERVISOR ANY SITUATION OR TRANSACTION IN WHICH THE EMPLOYEE IS INVOLVED WHICH VIOLATES, MAY VIOLATE, OR COULD APPEAR TO VIOLATE THE INTENT OF THIS POLICY. THE SUPERVISOR, IN COORDINATION WITH MANAGEMENT, SHALL DETERMINE HOW THE SITUATION WILL BE RESOLVED AND ADVISE THE AFFECTED EMPLOYEE AS SOON AS POSSIBLE. A DIRECTOR MUST ANNUALLY COMPLETE A "BUSINESS ETHICS DISCLOSURE REPORT" AND DISCLOSE IN WRITING TO THE BOARD CHAIR ANY SITUATION OR TRANSACTION IN WHICH THE DIRECTOR IS INVOLVED WHICH VIOLATES, MAY VIOLATE, OR COULD APPEAR TO VIOLATE THE INTENT OF THIS POLICY. THE BOARD CHAIR WILL ADVISE TO RESOLVE THE SITUATION AS SOON AS POSSIBLE. ANY EMPLOYEE, DIRECTOR, OR OFFICER WHO VIOLATES TEC'S CODE OF ETHICS IS SUBJECT TO APPROPRIATE DISCIPLINARY ACTION, UP TO AND INCLUDING POSSIBLE DISCHARGE. DIRECTORS ARE ALSO SUBJECT TO REMOVAL AS STIPULATED IN SECTION 3.07 OF THE COOPERATIVE BYLAWS. THE BOARD OF DIRECTORS MONITORS COMPLIANCE OF THE CONFLICT OF INTEREST POLICY BY COMPLETING A YEARLY REVIEW OF THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD USES THE NRECA WAGE AND SALARY SURVEY FOR NATIONAL, REGIONAL AND STATE COMPARISONS. THERE IS A WRITTEN EMPLOYMENT CONTRACT AND BRIAN'S COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS IS COMPLETED EVERY YEAR.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST.
FORM 990, PART XI, LINE 9:	RETIREMENT OF CAPITAL CREDITS -900,360. PATRONAGE ALLOCATED TO PATRONS IN 2015 FOR THE CY ENDING 12/31/2014 2,843,368. CHANGE IN OTHER EQUITIES 339,721.
FORM 990, PART IX, LINE 24E STATEMENT OF FUNCTIONAL EXPENSES:	THE LABOR, PENSION AND PAYROLL TAXES REPORTED ON LINES 6-10 ARE INCLUDED IN DISTRIBUTION EXPENSE, ADMINISTRATIVE & GENERAL EXPENSE AND CUSTOMER EXPENSE. THEREFORE, LABOR, PENSION AND PAYROLL TAXES ARE SHOWN AS A REDUCTION TO OTHER EXPENSES ON LINE 24E.
FORM 990, PART VII, COLUMN F, OTHER COMPENSATION:	INCLUDED IN OTHER COMPENSATION IS THE ESTIMATED CURRENT YEAR INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE GENERAL MANAGER/CEO. THE CURRENT YEAR INCREASE OR DECREASE DOES NOT REPRESENT CURRENT YEAR CONTRIBUTIONS TO THE PLAN. RATHER, IT IS AN ESTIMATE OF THE INCREASE OR DECREASE IN THE ACTUARIAL VALUE OF THE PLAN AS CALCULATED BY THE PLAN ADMINISTRATOR.
PART VII, LINE 1A:	BRIAN KRAMBEER'S COMPENSATION AND HOURS WORKED PER WEEK ARE SPLIT EVENLY BETWEEN TRI-COUNTY ELECTRIC AND ANOTHER UNRELATED ORGANIZATION, HAWKEYE TRI-COUNTY ELECTRIC. ONLY HALF OF HIS COMPENSATION AND HOURS WORKED PER WEEK ARE REPORTED ON TRI-COUNTY ELECTRIC COOPERATIVE'S FORM 990.
FORM 990, PART IX, LINE 4, BENEFITS PAID TO OR FOR MEMBERS:	THE COOPERATIVE HAS INTERPRETED THE INSTRUCTIONS TO PART IX, LINE 4, TO MEAN PATRONAGE CAPITAL ALLOCATED FOR THE YEAR, RATHER THAN PATRONAGE CAPITAL RETIRED. THIS IS CONSISTENT WITH THE BY-LAWS OF THE COOPERATIVE.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Predominant Income TypePredominantIncomeTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	Disproportionate AllocationsDisproportionateAllocationsInd	General Or Managing PartnerGeneralOrManagingPartnerInd	OwnershipOwnershipPct	Direct Controlling NADirectControllingNACd
MINNESOTA THREE LLC
1775 LAKE SHADY AVE SOUTH	ORONOCO	MN	55960	462958241	ELECTRIC AND OTHER SERVICES	MN	TRI-COUNTY ELECTRIC COOPERATIVE	UNRELATED	-$49,196	$294,400	0	Yes (1)	0.33000
TEC COMMUNITY SOLAR I LLC
31110 COOPERATIVE WAY	RUSHFORD	MN	55971	371751538	SOLAR ENERGY	MN								N/A

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	TEC COMMUNITY SOLAR HOLDINGS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	31110 COOPERATIVE WAY	AddressLine1Txt
City	PO BOX	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55971	ZIPCd

Field	Value	IRS element (for citing)
EIN	464998426	EIN
Primary Activities	SOLAR POWER INVESTMENT	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	TRI-COUNTY ELECTRIC COOPERATIVE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C	EntityTypeTxt
Share Of Total Income	-$28,647	ShareOfTotalIncomeAmt
Share Of EOY Assets	$79,321	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	MINNESOTA THREE LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	B	TransactionTypeTxt
Involved	$100,000	InvolvedAmt
Method Of Amount Determination	CASH	MethodOfAmountDeterminationTxt