2014-09-29T08:41:07-05:00 2013-12-31 450310328 BRADY MARTZ & ASSOCIATES PC PO BOX 1297 BISMARCK ND 585021297 990 2013-01-01 262059712 ROUGHRIDER ELECTRIC COOPERATIVE INC ROUG 7017482293 800 HIGHWAY DRIVE HAZEN ND 585454737 TRAVIS KUPPER CFO 7017482293 2014-09-24 1 PATRICK J BROWN P00149579 7012231717 2014-09-24 2013 2015-11-30 17:44:51Z TRAVIS KUPPER 800 HIGHWAY DRIVE HAZEN ND 585454737 61652599 0 X WWW.ROUGHRIDERELECTRIC.COM X 2008 ND THE ORGANIZATION DELIVERS ELECTRIC ENERGY TO MEMBERS. IN 2013 THE COOPERATIVE SERVED 13,840 MEMBERS ON 5,418 MILES OF LINE. 9 9 72 0 16755 0 0 0 47657172 58522578 114113 -95017 1650320 2343409 49421605 60770970 40000 20000 5962607 6666461 2953161 5389820 0 0 0 40465837 48694689 49421605 60770970 0 0 120660843 145782936 49295152 68747239 71365691 77035697 X 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 0 0 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. 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 125 0 1 72 1 1 1 0 0 0 0 57169464 2130607 0 X 9 9 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X TRAVIS KUPPER CFO 7017482293 2156 4TH AVE E DICKINSON ND 58602 X WILLIAM RETTERATH PAST PRESIDENT 3.00 X 4700 0 0 DARELL HERMAN VICE PRESIDENT 3.00 X X 5000 0 0 ARNOLD KAINZ DIRECTOR 3.00 X 8500 0 0 BRUCE DARCY TREASURER 3.00 X X 5900 0 0 ROGER KUDRNA PRESIDENT 3.00 X X 10200 0 0 DAN PRICE DIRECTOR 3.00 X 5600 0 0 TROY SAILER SECRETARY 3.00 X X 5600 0 0 GREG STECKLER DIRECTOR 3.00 X 6700 0 0 CALLEN SCHOCH DIRECTOR 3.00 X 6200 0 0 TRAVIS KUPPER CFO (IEA EMPOLYEE) 0.00 X 0 0 0 DON FRANKLUND CO-MANAGER (IEA EMPLOYEE) 0.00 X 0 0 0 CHRIS BAUMGARTNER CO-MANAGER (IEA EMPLOYEE) 0.00 X 0 0 0 JASON BENTZ OPERATIONS MANAGER 40.00 X 122262 0 59845 BILLY KUMMER OPERATIONS FOREMAN 40.00 X 101164 0 26069 SHAWN OLSON OPERATIONS FOREMAN 40.00 X 104052 0 48358 385878 0 134272 3 0 1 0 AVENIA 3030 24TH AVE S MOORHEAD MN 56560 DISTRIBUTION LINE WORK 4820392 3C CONSTRUCTION LLC 4001 30TH AVE NW MANDAN ND 58554 DISTRIBUTION LINE WORK 2365291 KADRMAS LEE & JACKSON 4585 COLEMAN ST BISMARCK ND 58503 ENGINEERING 1963509 COAL CREEK CONSTRUCTION 104 BORCHARDT AVE UNDERWOOD ND 58576 DISTRIBUTION LINE WORK 1118784 PRECISION UNDERGROUND INC 6526 REILY RD LINCOLN ND 58504 TRENCHING, BOREING 1071079 12 ELECTRIC SALES 221000 58426877 58426877 QUALIFIED POLE RENTALS 532000 104461 104461 IEA K-1 900099 -8760 -8760 58522578 76920 76920 8561 8561 50095 222032 -171937 -171937 -171937 599615 659597 -59982 -59982 CAPITAL CREDITS 900099 2234789 2234789 OTHER 900099 81939 81939 K-1 3C CONSTRUCTION 230000 78102 76737 1365 2394830 60770970 60652906 16755 101309 20000 6666461 93166 2283332 3013322 1587533 3433417 UBIT TAX 6000 COST OF POWER 40443676 DISTRIBUTION - OPERATIO 2365213 DISTRIBUTION - MAINTENA 2313726 -1454876 60770970 3324160 2423222 2098687 1099191 5285499 6345960 621062 463492 2874057 3396339 398589 2528254 154545117 47830437 85443499 106714680 1536130 1676173 18691955 20761703 387205 373922 120660843 145782936 5909469 7968043 2207174 1172379 33895881 59308913 7026328 0 256300 297904 49295152 68747239 X 0 0 0 0 71365691 77035697 71365691 77035697 120660843 145782936 X 0 5670006 X X 0 1 X 1 0 765512 765512 2160527 478304 1682223 135320637 47352133 87968504 16298441 16298441 106714680 MEMBERSHIPS 1625 C PATRONAGE CAPITAL FROM ASSOCIATED ORGANIZATIONS 20218834 C CFC CAPITAL TERM CERTIFICATES 327667 C STOCKS IN ASSOCIATED COMPANIES 185950 C PATRONAGE CAPITAL 27627 C 20761703 CUSTOMER DEPOSITS 233706 POSTRETIREMENT BENEFIT OBLIGATION 64198 297904 X 60770970 0 60770970 0 60770970 54104509 0 54104509 6666461 6666461 60770970 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. 1 THEODORE ROOSEVELT MEDORA FOUNDATION PO BOX 198 MEDORA ND 58645 450397662 501(C)(3) 10000 CASH CONTRIBUTION TO GENERAL FUND ST JOSEPH'S HOSPITAL FOUNDATION 30 W 7TH ST DICKINSON ND 58601 363418207 501(C)(3) 10000 CASH CONTRIBUTION TO GENERAL FUND 2 SCHEDULE I, PART I, LINE 2 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. X 0 0 0 JASON BENTZ OPERATIONS MANAGER 122262 0 0 0 0 0 42749 0 17096 0 182107 0 0 0 SHAWN OLSON OPERATIONS FOREMAN 104052 0 0 0 0 0 32952 0 15406 0 152410 0 0 0 INNOVATIVE ENERGY ALLIANCE DON FRANKLUND AND CHRIS BAUMGARTNER ARE OFFICERS OF BOTH 517943 PAYMENTS FOR MANAGEMENT SERVICES PERFORMED 0 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. 3C CONSTRUCTION LLC 4001 30TH AVE NW MANDAN ND 58554 450444766 POWER LINE CONSTRUCTION AND MAINTENANCE ND UNRELATED 78102 1448823 0 1 0.33000 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 3C CONSTRUCTION LLC M 2365291 ACTUAL COST 3C CONSTRUCTION LLC F 50000 CASH