ROUGHRIDER ELECTRIC COOPERATIVE INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: ROUGHRIDER ELECTRIC COOPERATIVE INC (EIN 26-2059712)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-09-29
IRS object ID: 201402729349300655
Schema version: 2013v3.0
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 I
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-09-29T08:41:07-05:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	450310328	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BRADY MARTZ & ASSOCIATES PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

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	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	262059712	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ROUGHRIDER ELECTRIC COOPERATIVE INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	ROUG	BusinessNameControlTxt
Phone	7017482293	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 HIGHWAY DRIVE	AddressLine1
City	HAZEN	City
State	ND	State
ZIP Code	585454737	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TRAVIS KUPPER	PersonNm
Person Title	CFO	PersonTitleTxt
Phone	7017482293	PhoneNum
Signature	2014-09-24	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PATRICK J BROWN	PreparerPersonNm
PTIN	P00149579	PTIN
Phone	7012231717	PhoneNum
Preparation	2014-09-24	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TRAVIS KUPPER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	800 HIGHWAY DRIVE	AddressLine1
City	HAZEN	City
State	ND	State
ZIP Code	585454737	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$61,652,599	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ROUGHRIDERELECTRIC.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	ND	LegalDomicileStateCd
Activity Or Mission	THE ORGANIZATION DELIVERS ELECTRIC ENERGY TO MEMBERS. IN 2013 THE COOPERATIVE SERVED 13,840 MEMBERS ON 5,418 MILES OF LINE.	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	72	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$16,755	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$47,657,172	PYProgramServiceRevenueAmt
CY Program Service Revenue	$58,522,578	CYProgramServiceRevenueAmt
PY Investment Income	$114,113	PYInvestmentIncomeAmt
CY Investment Income	-$95,017	CYInvestmentIncomeAmt
PY Other Revenue	$1,650,320	PYOtherRevenueAmt
CY Other Revenue	$2,343,409	CYOtherRevenueAmt
PY Total Revenue	$49,421,605	PYTotalRevenueAmt
CY Total Revenue	$60,770,970	CYTotalRevenueAmt
PY Grants And Similar Paid	$40,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$20,000	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,962,607	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$6,666,461	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,953,161	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,389,820	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$40,465,837	PYOtherExpensesAmt
CY Other Expenses	$48,694,689	CYOtherExpensesAmt
PY Total Expenses	$49,421,605	PYTotalExpensesAmt
CY Total Expenses	$60,770,970	CYTotalExpensesAmt
PY Revenues Less Expenses	$0	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$120,660,843	TotalAssetsBOYAmt
Total Assets EOY	$145,782,936	TotalAssetsEOYAmt
Total Liabilities BOY	$49,295,152	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$68,747,239	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$71,365,691	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$77,035,697	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MEMBERSHIPWE WILL PLACE THE MEMBER FIRST IN DETERMINING POLICIES AND PROCEDURES.WE WILL STRIVE TO KEEP THE MEMBERSHIP INFORMED AND INVOLVED IN THEIR COOPERATIVE.SERVICEWE ARE COMMITTED AT EVERY LEVEL TO MAINTAIN AND PROVIDE THE HIGHEST STANDARD OF SERVICE.FINANCIAL WE ARE COMMITTED TO KEEPING THE COOPERATIVE FINANCIALLY STRONG THROUGH PRUDENT BUSINESS PRACTICES.GROWTHWE WILL REMAIN OPEN TO OPPORTUNITIES FOR GROWTH WHICH WILL BENEFIT THE MEMBERSHIP.EMPLOYEESWE RECOGNIZE OUR EMPLOYEES AS AN IMPORTANT ASSET OF THE COOPERATIVE.WE WILL PROVIDE AN ATMOSPHERE WHERE ALL EMPLOYEES CAN PERFORM AT THEIR MAXIMUM POTENTIAL AND ABILITY.BOARD AND MANAGEMENTTHE BOARD AND MANAGEMENT ARE COMMITTED TO BEING INNOVATIVE, INFORMED AND PROGRESSIVE IN THEIR ROLE AS LEADERS OF THE COOPERATIVE AND THE AREA IT SERVES. WE, THE BOARD OF DIRECTORS, MANAGEMENT AND EMPLOYEES, ARE COMMITTED IN A UNITED EFFORT TO CARRY OUT THIS MISSION	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE COOPERATIVE IS A DISTRIBUTION ELECTRIC UTILITY SERVING CUSTOMERS IN SIX COUNTIES. IN 2013 THE COOPERATIVE SERVED 13,840 MEMBERS ON 5,418 MILES OF LINE.	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	0	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	Yes (1)	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	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	125	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	72	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	$57,169,464	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$2,130,607	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	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	Yes (1)	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	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TRAVIS KUPPER CFO	PersonNm
Phone	7017482293	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2156 4TH AVE E	AddressLine1
City	DICKINSON	City
State	ND	State
ZIP Code	58602	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM RETTERATH
PAST PRESIDENT	3.00	Yes (X)	$4,700	$0	$0
DARELL HERMAN
VICE PRESIDENT	3.00	Yes (X)	$5,000	$0	$0	Yes (X)
ARNOLD KAINZ
DIRECTOR	3.00	Yes (X)	$8,500	$0	$0
BRUCE DARCY
TREASURER	3.00	Yes (X)	$5,900	$0	$0	Yes (X)
ROGER KUDRNA
PRESIDENT	3.00	Yes (X)	$10,200	$0	$0	Yes (X)
DAN PRICE
DIRECTOR	3.00	Yes (X)	$5,600	$0	$0
TROY SAILER
SECRETARY	3.00	Yes (X)	$5,600	$0	$0	Yes (X)
GREG STECKLER
DIRECTOR	3.00	Yes (X)	$6,700	$0	$0
CALLEN SCHOCH
DIRECTOR	3.00	Yes (X)	$6,200	$0	$0
TRAVIS KUPPER
CFO (IEA EMPOLYEE)	0.00		$0	$0	$0	Yes (X)
DON FRANKLUND
CO-MANAGER (IEA EMPLOYEE)	0.00		$0	$0	$0	Yes (X)
CHRIS BAUMGARTNER
CO-MANAGER (IEA EMPLOYEE)	0.00		$0	$0	$0	Yes (X)
JASON BENTZ
OPERATIONS MANAGER	40.00		$122,262	$0	$59,845		Yes (X)
BILLY KUMMER
OPERATIONS FOREMAN	40.00		$101,164	$0	$26,069		Yes (X)
SHAWN OLSON
OPERATIONS FOREMAN	40.00		$104,052	$0	$48,358		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$385,878	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$134,272	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
AVENIA
3030 24TH AVE S	MOORHEAD	MN	56560	DISTRIBUTION LINE WORK	$4,820,392
3C CONSTRUCTION LLC
4001 30TH AVE NW	MANDAN	ND	58554	DISTRIBUTION LINE WORK	$2,365,291
KADRMAS LEE & JACKSON
4585 COLEMAN ST	BISMARCK	ND	58503	ENGINEERING	$1,963,509
COAL CREEK CONSTRUCTION
104 BORCHARDT AVE	UNDERWOOD	ND	58576	DISTRIBUTION LINE WORK	$1,118,784
PRECISION UNDERGROUND INC
6526 REILY RD	LINCOLN	ND	58504	TRENCHING, BOREING	$1,071,079

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	12	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
ELECTRIC SALES	221000	$58,426,877	$58,426,877
QUALIFIED POLE RENTALS	532000	$104,461		$104,461
IEA K-1	900099	-$8,760	-$8,760

Field	Value	IRS element (for citing)
Total Program Service Revenue	$58,522,578	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$76,920	TotalRevenueColumnAmt
Exclusion	$76,920	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,561	TotalRevenueColumnAmt
Exclusion	$8,561	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$50,095	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$222,032	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$171,937	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$171,937	TotalRevenueColumnAmt
Exclusion	-$171,937	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$599,615	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$659,597	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$59,982	TotalRevenueColumnAmt
Unrelated Business Revenue	-$59,982	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
CAPITAL CREDITS	900099	$2,234,789	$2,234,789
OTHER	900099	$81,939		$81,939
K-1 3C CONSTRUCTION	230000	$78,102		$1,365	$76,737

Field	Value	IRS element (for citing)
Other Revenue Total	$2,394,830	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$60,770,970	TotalRevenueColumnAmt
Related Or Exempt Func Income	$60,652,906	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$16,755	UnrelatedBusinessRevenueAmt
Exclusion	$101,309	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$20,000	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$6,666,461	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$93,166	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,283,332	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,013,322	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,587,533	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,433,417	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
UBIT TAX	$6,000
COST OF POWER	$40,443,676
DISTRIBUTION - OPERATIO	$2,365,213
DISTRIBUTION - MAINTENA	$2,313,726

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	-$1,454,876	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$60,770,970	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,324,160	BOYAmt
EOY	$2,423,222	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,098,687	BOYAmt
EOY	$1,099,191	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,285,499	BOYAmt
EOY	$6,345,960	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$621,062	BOYAmt
EOY	$463,492	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,874,057	BOYAmt
EOY	$3,396,339	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$398,589	BOYAmt
EOY	$2,528,254	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$154,545,117	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$47,830,437	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$85,443,499	BOYAmt
EOY	$106,714,680	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,536,130	BOYAmt
EOY	$1,676,173	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$18,691,955	BOYAmt
EOY	$20,761,703	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$387,205	BOYAmt
EOY	$373,922	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$120,660,843	BOYAmt
EOY	$145,782,936	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$5,909,469	BOYAmt
EOY	$7,968,043	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,207,174	BOYAmt
EOY	$1,172,379	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$33,895,881	BOYAmt
EOY	$59,308,913	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$7,026,328	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$256,300	BOYAmt
EOY	$297,904	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$49,295,152	BOYAmt
EOY	$68,747,239	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	$71,365,691	BOYAmt
EOY	$77,035,697	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$71,365,691	BOYAmt
EOY	$77,035,697	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$120,660,843	BOYAmt
EOY	$145,782,936	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	$5,670,006	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$765,512	OtherCostOrOtherBasisAmt
Book Value	$765,512	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,160,527	OtherCostOrOtherBasisAmt
Depreciation	$478,304	DepreciationAmt
Book Value	$1,682,223	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$135,320,637	OtherCostOrOtherBasisAmt
Depreciation	$47,352,133	DepreciationAmt
Book Value	$87,968,504	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,298,441	OtherCostOrOtherBasisAmt
Book Value	$16,298,441	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$106,714,680	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
MEMBERSHIPS	$1,625	C
PATRONAGE CAPITAL FROM ASSOCIATED ORGANIZATIONS	$20,218,834	C
CFC CAPITAL TERM CERTIFICATES	$327,667	C
STOCKS IN ASSOCIATED COMPANIES	$185,950	C
PATRONAGE CAPITAL	$27,627	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$20,761,703	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CUSTOMER DEPOSITS	$233,706
POSTRETIREMENT BENEFIT OBLIGATION	$64,198

Field	Value	IRS element (for citing)
Total Liability	$297,904	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$60,770,970	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$60,770,970	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$60,770,970	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$54,104,509	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$54,104,509	ExpensesSubtotalAmt
Other Expenses Not Included	$6,666,461	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$6,666,461	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$60,770,970	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	IT IS THE OPINION OF MANAGEMENT THAT ROUGHRIDER HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION. THE FEDERAL INCOME TAX RETURNS OF ROUGHRIDER ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ALLOCATED CAPITAL CREDITS 6,666,461.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Valuation Method UsedValuationMethodUsedDesc	Purpose Of GrantPurposeOfGrantTxt
THEODORE ROOSEVELT MEDORA FOUNDATION
PO BOX 198	MEDORA	ND	58645	450397662	501(C)(3)	$10,000	CASH	CONTRIBUTION TO GENERAL FUND
ST JOSEPH'S HOSPITAL FOUNDATION
30 W 7TH ST	DICKINSON	ND	58601	363418207	501(C)(3)	$10,000	CASH	CONTRIBUTION TO GENERAL FUND

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	ALL CONTRIBUTIONS REQUESTS ARE REVIEWED AND APPROVED BY THE FULL BOARD. CONTRIBUTIONS ARE MADE TO ONLY ELIGIBLE ORGANIZATIONS THAT ARE PROVIDING SERVICES OR HELP WITHIN THE COOPERATIVE'S SERVICE AREA. CONTRIBUTIONS MUST BE USED FOR THE ELIGIBLE CHARITABLE PURPOSE.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JASON BENTZ
OPERATIONS MANAGER	$122,262	$0	$0	$0	$0	$0	$42,749	$0	$17,096	$0	$182,107	$0	$0	$0
SHAWN OLSON
OPERATIONS FOREMAN	$104,052	$0	$0	$0	$0	$0	$32,952	$0	$15,406	$0	$152,410	$0	$0	$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INNOVATIVE ENERGY ALLIANCE	BusinessNameLine1

Field	Value	IRS element (for citing)
Relationship Description	DON FRANKLUND AND CHRIS BAUMGARTNER ARE OFFICERS OF BOTH	RelationshipDescriptionTxt
Transaction	$517,943	TransactionAmt
Transaction	PAYMENTS FOR MANAGEMENT SERVICES PERFORMED	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE COOPERATIVE DELEGATED CONTROL OVER MANAGEMENT DUTIES TO A MANAGEMENT COMPANY. CHRIS BAUMGARTNER, AND DONALD FRANKLUND, WHO SERVE AS CEO'S OF THE COOPERATIVE, ARE EMPLOYED BY THE MANAGEMENT COMPANY, WHICH PROVIDES CEO SERVICES TO THIS AND OTHER COOPERATIVES. THE MANAGEMENT COMPANY IS AN INDEPENDENT CONTRACTOR OF THE COOPERATIVE, AND AS SUCH IS LISTED ON PART VII SECTION B.
FORM 990, PART VI, SECTION A, LINE 6	THE COOPERATIVE IS A MEMBER OWNED COOPERATIVE.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER OF THE COOPERATIVE HAS ONE VOTE IN ELECTIONS OF THE BOARD MEMBERS. THE MEMBERSHIP OF THE COOPERATIVE ALSO VOTES FOR ANY CHANGES TO THE BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7B	EACH MEMBER OF THE COOPERATIVE IS ALLOWED ONE VOTE ON BY-LAWS CHANGES.
FORM 990, PART VI, SECTION B, LINE 11	THE COMPLETED FORM 990 IS REVIEWED FOR ACCURACY PRIOR TO FILING BY THE COOPERATIVE'S DIRECTOR OF FINANCE AND ADMINISTRATION.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS ANNUALLY DISCLOSE THEIR INVOLVEMENT WITH OTHER ORGANIZATIONS, VENDORS AND ANY OTHER ASSOCIATION THAT MIGHT REPRESENT PRESENT OR POSSIBLE FUTURE CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15	MANAGER PAY WAS COMPARED TO STATE AVERAGE, PRIOR WAGES, AND APPROVED BY THE FULL BOARD OF DIRECTORS AFTER BOARD DELIBERATIONS. PAY IS REVIEWED ANNUALLY AND CHANGES ARE BASED ON MERIT, CPI, AND COMPARATIVE WAGES.
FORM 990, PART VI, SECTION C, LINE 19	ARTICLES OF INCORPORATION AND BYLAWS ARE MAILED TO EACH NEW MEMBER OF THE COOPERATIVE. THESE DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC REVIEW AT THE COOPERATIVE'S OFFICE UPON REQUEST. INDEPENDENTLY AUDITED FINANCIAL STATEMENTS APPEAR IN THE ANNUAL REPORT FOR ALL MEMBERS.
FORM 990, PART VII	DON FRANKLUND, CHRIS BAUMGARTNER, AND TRAVIS KUPPER ARE EMPLOYEES OF INNOVATIVE ENERGY ALLIANCE, A SEPERATE UNRELATED ENTITY THAT PROVIDES MANAGEMENT SERVICES TO RURAL ELECTRIC COOPERATIVES IN NORTH DAKOTA.
FORM 990, PART XI, LINE 9:	RETIREMENT OF CAPITAL CREDITS -1,134,334. CAPITAL CREDIT GAINS 137,881. ALLOCATED CAPITAL CREDITS 6,666,459.
FORM 990, PART XII, LINE 2C	THERE HAS BEEN NO CHANGE TO THE COMMITTEE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT
FORM 990, PART IX, LINE 4	THE COOPERATIVE HAS INTERPRETED PATRONAGE DIVIDENDS TO MEAN THE AMOUNT OF CAPITAL CREDITS THAT WERE ALLOCATED TO MEMBERS IN THE CURRENT YEAR. FOR 2013 $6,666,459 OF EARNINGS WERE ALLOCATED TO MEMBERS.
FORM 990, PART IX, LINE 24F	ALL OTHER EXPENSES IS A NEGATIVE BALANCE DUE TO $5,389,820 OF SALARIES AND BENEFITS BEING INCLUDED IN OTHER EXPENSE CATEGORIES AND ALSO BEING CAPITALIZED AS PART OF THE CONSTRUCITON/REPAIRS TO THE POWER SYSTEM THROUGHOUT THE YEAR.

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	3C CONSTRUCTION LLC	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4001 30TH AVE NW	AddressLine1
City	MANDAN	City
State	ND	State
ZIP Code	58554	ZIPCode

Field	Value	IRS element (for citing)
EIN	450444766	EIN
Primary Activities	POWER LINE CONSTRUCTION AND MAINTENANCE	PrimaryActivitiesTxt
Legal Domicile State	ND	LegalDomicileStateCd
Predominant Income Type	UNRELATED	PredominantIncomeTypeTxt
Share Of Total Income	$78,102	ShareOfTotalIncomeAmt
Share Of EOY Assets	$1,448,823	ShareOfEOYAssetsAmt
Disproportionate Allocations	0	DisproportionateAllocationsInd
General Or Managing Partner	Yes (1)	GeneralOrManagingPartnerInd
Ownership	0.33000	OwnershipPct

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	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	Yes (1)	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	Yes (1)	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 (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
3C CONSTRUCTION LLC
M	$2,365,291	ACTUAL COST
3C CONSTRUCTION LLC
F	$50,000	CASH