2013-08-14T14:44:39-05:00 2012-09-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2011-10-01 411637962 DISTRICT COOLING ST PAUL INC DIST 6512978955 76 W KELLOGG BLVD ST PAUL MN 55102 ANDREW KASID 6512978955 2013-08-14 1 LAWRENCE H MOHR CPA P00447603 6128764500 2011 2016-02-24 21:20:13Z KENNETH SMITH 76 W KELLOGG BLVD ST PAUL MN 55102 22860760 0 X WWW.DISTRICTENERGY.COM/SERVICES/COOLING X 1988 MN TO DEVELOP, CONSTRUCT & OPERATE A DISTRICT COOLING SYSTEM FOR ST. PAUL, MINNESOTA & ADJACENT AREAS. 8 8 72 0 0 0 0 0 11769583 12299470 -294603 -146678 -1089 7334 11473891 12160126 0 0 0 0 1899188 2162276 0 0 0 10418898 10549905 12318086 12712181 -844195 -552055 45928785 43017808 56071794 52913089 -10143009 -9895281 TO DEVELOP, CONSTRUCT, AND OPERATE A DISTRICT COOLING SYSTEM TO SERVE THE CENTRAL BUSINESS DISTRICT AND ADJACENT AREAS OF THE CITY OF ST. PAUL, MINNESOTA THAT PROVIDES BENEFITS TO OUR CUSTOMERS, COMMUNITY AND THE ENVIRONMENT. 0 0 11571844 12306804 IN 2012, DISTRICT COOLING PARTNERED WITH DISTRICT ENERGY TO ENHANCE COMMUNITY PROGRAMMING. MORE TOURS WERE GIVEN TO THE DISTRICT COOLING FACILITIES, INCLUDING THE CENTRAL AND SATELLITE PLANTS. NEW BILLING EXPLANATIONS WERE DEVELOPED TO IMPROVE COMMUNICATIONS TO CUSTOMERS ABOUT HOW OUR SERVICES WORK AND TO INCREASE COMPREHENSION FOR OUR DIVERSE CUSTOMER BASE. IN ADDITION TO OUR COMMUNITY OUTREACH, THIS YEAR MARKS THE END OF MAJOR UTILITY RELOCATION FOR OUR HEATING AND COOLING SERVICES IN CONJUNCTION WITH THE LIGHT RAIL CONSTRUCTION. CERTAINLY THIS WORK WAS A CHALLENGE FOR OUR ORGANIZATION, BUT WE ARE PLEASED TO HAVE BEEN A PARTNER IN THE ADVANCEMENT OF ONE OF THE STATE'S LARGEST INFRASTRUCTURE PROJECTS TO-DATE, INCLUDING MANY PUBLIC AND PRIVATE PARTNERS. 11571844 1 0 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 18 0 1 72 1 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X PAM SARNE 6519258247 345 ST PETER STREET SUITE 1350 ST PAUL MN 55102 X WILLIAM BUTH 1.00 X 0 0 0 GEORGE FREMDER 1.00 X X 0 14700 0 HARRY MELANDER 1.00 X 0 0 0 JAMES PEDERSON 1.00 X 0 0 0 KEN PETERSON 1.00 X 0 0 0 MARK RANCONE 1.00 X X 0 0 0 DONOVAN SCHWICHTENBERG 1.00 X X 0 0 0 PATRICIA WOLF 1.00 X X 0 0 0 KENNETH SMITH 12.40 X 92999 287834 44116 ANDREW KASID 7.70 X 32487 179707 32591 MICHAEL BURNS 6.00 X 24964 167217 34550 ANDERS RYDAKER - SEE SCH J 4.10 X 107466 572981 59759 WILLIAM MAHLUM 5.40 X 37359 261752 53467 JOYCE ANDERSON 12.50 X 36998 88333 28776 BRENDA NELSON 3.30 X 13073 108763 26401 DOUG AUDETTE 5.60 X 15262 116083 24514 INGVAR LARSSON 0.10 X 152 126598 22840 MICHAEL AHERN 2.00 X 7964 204972 19695 368724 2128940 346709 1 0 1 0 METRO TRANSIT 560 SIXTH AVE N MINNEAPOLIS MN 55411 ENGINEERING & CONSTRUCTION SERVICES 295690 METROPOLITAN MECHANICAL 7450 FLYING CLOUD DRIVE EDEN PRAIRIE MN 55344 REPAIR OF DISTRIBUTION SYSTEMS 157032 NALCO COMPANY 5000 CHESHIRE LN SUITE 2 PLYMOUTH MN 55446 PORTA MINI FEED 142670 JOHNSON CONTROLS INC 2605 FERNBROOK LN N PLYMOUNT MN 55447 REPAIR ON CHILLERS 141036 CORVAL CONSTRUCTORS INC 1633 EUSTIS STREET ST PAUL MN 55108 ENGINEERING & CONSTRUCTION SERVICES 115282 5 COOLING SERVICES 221000 12299470 12299470 12299470 37049 37049 10486586 30321 10519174 181460 -32588 -151139 -183727 -183727 AFFILIATE NET INCOME 221000 7334 7334 7334 12160126 12306804 0 -146678 397924 397924 1362531 1073094 289437 161869 127484 34385 152068 119765 32303 87884 69215 18669 41071 41071 22351 22351 13116 13116 29836 29836 229935 229935 8641 8641 14739 14739 7930 7930 2135600 2135600 2887775 2887775 FUEL & ENERGY 3614520 3614520 PLANT MAINT.& OTHER EXP 1422185 1422185 DISTRIBUTION EXPENSE 122206 122206 12712181 11571844 1140337 0 833237 718397 8274550 5705760 1412905 1455026 147092 160664 208640 204579 64510258 34934450 29900581 29575808 4209277 4315002 18756 18756 923747 863816 45928785 43017808 1200369 1347638 37350000 37350000 15760987 13237104 1760438 978347 56071794 52913089 X -10143009 -9895281 -10143009 -9895281 45928785 43017808 X -552055 799783 X X 0 1 1 X 0 X X X 0 0 0 CITY OF ST PAUL MN 416005521 6 1 1 1 11571844 1 11571844 0 1 0 0 0 0 1 14375 1 246 0 14621 0 ORGANIZATIONS DIRECT AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES: PART I-A, LINE 1: DISTRICT COOLING'S LOBBYING ACTIVITY CONSISTS OF EDUCATING FEDERAL AND STATE LEGISLATORS AND MUNICIPAL SUBDIVISIONS OF THE STATE OF MINNESOTA ABOUT DISTRICT COOLING: WHO WE ARE, WHAT WE DO, AND HOW LEGISLATIVE ACTIVITIES MAY AFFECT OUR CUSTOMERS. 443000 443000 25077297 15387037 9690260 38904971 19547413 19357558 84990 84990 29575808 DEFERRED CREDITS AND OTHER 210397 DUE TO AFFILIATES 149078 FRANCHISE FEES 40216 INTEREST RATE SWAP AGREEMENT 578656 978347 12160126 12712181 -552055 67256 732527 799783 247728 12220045 67256 67256 12152789 7337 7337 12160126 11972317 0 11972317 739864 739864 12712181 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE COMPANY FOLLOWS THE ACCOUNTING POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN A COMPANY'S FINANCIAL STATEMENTS. THE POLICY PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE COMPANY FILES AS A TAX-EXEMPT ORGANIZATION. WITH FEW EXCEPTIONS, THE COMPANY IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR RETURNS FILED IN THE YEARS PRIOR TO 2009. THE COMPANY IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 8 - OTHER ADJUSTMENTS: AFFILIATE NET INCOME -7,337. CHANGE IN VALUATION OF SWAP AGREEMENTS 739,864. TOTAL TO SCHEDULE D, PART XI, LINE 8: 732,527. PART XII, LINE 4B - OTHER ADJUSTMENTS: AFFILIATE NET INCOME 7,337. PART XIII, LINE 4B - OTHER ADJUSTMENTS: CHANGE IN VALUATION OF SWAP AGREEMENTS 739,864. 0 0 0 0 0 0 0 0 0 KENNETH SMITH 78357 242516 14642 45318 0 0 7137 22089 3636 11254 103772 321177 0 0 ANDREW KASID 28652 158495 3835 21212 0 0 3450 19083 1540 8518 37477 207308 0 0 MICHAEL BURNS 22151 148372 2813 18845 0 0 2554 17106 1934 12956 29452 197279 0 0 ANDERS RYDAKER - SEE SCH J 28633 230022 6850 55025 71983 287934 5296 42549 1319 10595 114081 626125 0 0 WILLIAM MAHLUM 30227 211779 7132 49973 0 0 5190 36363 1488 10426 44037 308541 0 0 JOYCE ANDERSON 33229 79335 3769 8998 0 0 6822 16287 1673 3994 45493 108614 0 0 DOUG AUDETTE 13868 105477 1394 10606 0 0 1680 12776 1169 8889 18111 137748 0 0 MICHAEL AHERN 7964 204972 0 0 0 0 180 4624 557 14334 8701 223930 0 0 SUPPLEMENTAL INFORMATION PART III THE ORGANIZATION'S OFFICERS ARE COMPENSATED FROM ITS RELATED ORGANIZATION, EVER-GREEN ENERGY, LLC. THE COMPENSATION REPORTED ON FORM 990 PART VII, COLUMN (D), REPORTABLE COMPENSATION FROM THE ORGANIZATION, IS THE AMOUNT PAID BY DISTRICT COOLING ST. PAUL, INC. TO EVER-GREEN ENERGY, LLC. THE FOLLOWING WERE USED BY EVER-GREEN ENERGY, LLC TO DETERMINE THE COMPENSATION OF THE PRESIDENT: 1. COMPENSATION COMMITTEE 2. INDEPENDENT COMPENSATION CONSULTANT 3. WRITTEN EMPLOYMENT CONTRACT 4. COMPENSATION SURVEY OR STUDY 5. APPROVAL BY THE BOARD AND COMPENSATION COMMITTEE COMPENSATION FOR ANDERS RYDAKER REPORTED IN PART II COLUMN B(III) IS THE AMOUNT PROVIDED UNDER A LONG-TERM CONTRACTUAL OBLIGATION, ENTERED INTO TO INITIALLY INDUCE EMPLOYMENT AND ASSURE CONTINUED EMPLOYMENT, INCLUDING NON-COMPETE PROVISIONS, IN RECOGNITION OF MANY YEARS OF SERVICE TO THE ORGANIZATION. THE AGREEMENT PROVIDES FOR A ONE-TIME PAYMENT WHILE EMPLOYED AND ATTAINING A SPECIFIC AGE. PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAV1 2009-06-01 710000 SEE PART VI 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAX7 2009-06-01 2900000 SEE PART VI 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MAY5 2009-09-10 21070000 SEE PART VI 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MBA6 2009-09-10 1820000 SEE PART VI 0 0 0 710000 700000 10000 2009 0 1 1 1 2900000 2900000 2009 0 1 1 1 21070000 1287100 75000 17474662 421400 1811838 2009 1 0 1 1 1820000 1820000 2009 1 0 1 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 1 1 PIPER JAFFRAY 5.000000000000 0 0 0 0 0 0 1 0 0 0 0 X SCHEDULE K, PART I, DESCRIPTION OF PURPOSE OF BOND ISSUES BOND ISSUE - CUSIP# 79303MAV1: THE 501(C)(3) BONDS WERE ISSUED TO FUND NEW CONSTRUCTION AND REFUND BONDS ISSUED ON 09/07/1995. BOND ISSUE - CUSIP# 79303MAX7: THE EXEMPT FACILITY BONDS WERE ISSUED TO REFUND BONDS ISSUED ON 09/26/1995 BOND ISSUE - CUSIP# 79303MAY5: THE 501(C)(3) BONDS WERE ISSUED TO FUND NEW CONSTRUCTION AND REFUND BONDS ISSUED ON 03/31/1993, 05/15/1993, 06/04/1998, 03/01/2001, 08/01/2001, 03/13/2002, 10/22/2003, AND 09/07/2006. BOND ISSUE - CUSIP# 79303MBA6: THE EXEMPT FACILITY BONDS WERE ISSUED TO REFUND BONDS ISSUED ON 09/26/2006. BOND ISSUE - CUSIP# 79303MBB4: THE EXEMPT FACILITY BONDS WERE ISSUED TO REFUND BONDS ISSUED ON 03/28/2002. BOND ISSUE - CUSIP# 79303MBC2: THE EXEMPT FACILITY BONDS WERE ISSUED TO FUND NEW CONSTRUCTION. SCHEDULE K, PART III, LINES 4-6 PRIVATE BUSINESS USE FOR EXEMPT FACILITY BONDS BOND ISSUES - CUSIP# 79303MAX7, 79303MBA6, 79303MBB4, 79303MBC2: DISTRICT COOLING FUNDS SYSTEM EXPANSIONS THROUGH THE ISSUANCE OF 501(C)(3) TAX EXEMPT BONDS, EXEMPT FACILITY TAX EXEMPT BONDS, AND TAXABLE BONDS. FOR A PORTION OF THE DISTRIBUTION SYSTEM FUNDING, DISTRICT COOLING ISSUES EXEMPT FACILITY, PRIVATE ACTIVITY TAX EXEMPT BONDS WHICH ARE USED IN PART TO FUND NON-GOVERNMENTAL USES. THESE PROJECT COSTS ARE ELIGIBLE FOR THE EXEMPT FACILITY, TAX EXEMPT BONDING AS PROVIDED IN IRC SECTION 142. PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MBB4 2009-09-10 6770000 SEE PART VI 0 0 0 PORT AUTHORITY OF THE CITY OF ST PAUL 416005524 79303MBC2 2009-09-02 4080000 SEE PART VI 0 0 0 6770000 6770000 2009 1 0 1 1 4080000 249200 172400 81600 3576800 2011 0 0 1 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 A RELATED ORGANIZATION, EVER-GREEN ENERGY, LLC PROVIDES MANAGEMENT SERVICES AND STAFF TO DISTRICT COOLING ST. PAUL, INC. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF DISTRICT COOLING ST. PAUL, INC., ARE THE BOARD MEMBERS OF DISTRICT ENERGY ST. PAUL, INC. WITH THE EXCEPTION OF ONE BOARD MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE EIGHT MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED AS FOLLOWS: THREE ARE ELECTED BY CUSTOMERS OF DISTRICT ENERGY ST. PAUL, INC., THREE ARE APPOINTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF ST. PAUL, ONE IS ELECTED BY THE OTHER SIX DISTRICT ENERGY BOARD MEMBERS--THESE SEVEN INDIVIDUALS ALSO SERVE ON THE BOARD OF DIRECTORS FOR DISTRICT ENERGY ST. PAUL, INC.--AND THE FINAL MEMBER IS ELECTED BY CUSTOMERS OF DISTRICT COOLING ST. PAUL, INC. FORM 990, PART VI, SECTION A, LINE 7B A RATE CHANGE IMPLEMENTED BY THE ORGANIZATION REQUIRES APPROVAL FROM THE CITY OF ST. PAUL. A CHANGE TO THE UNIFORM PROVISIONS REQUIRES APPROVAL OF THE ORGANIZATION'S CUSTOMERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS REVIEWED BY AN OFFICER OF THE COMPANY AND PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, KEY EMPLOYEES AND THEIR FAMILY MEMBERS ARE REQUIRED TO DISCLOSE ANNUALLY, INTERESTS THAT COULD GIVE RISE TO CONFLICTS, WHETHER FINANCIAL OR FIDUCIARY IN NATURE, ON FORMS PROVIDED BY EVER-GREEN ENERGY, LLC. THE ORGANIZATION'S OFFICERS ARE COMPENSATED FROM ITS RELATED ORGANIZATION, EVER-GREEN ENERGY, LLC. EXECUTIVE COMPENSATION IS ESTABLISHED BY REVIEW OF COMPARABILITY DATA AND CONSIDERATION OF OTHER APPROPRIATE FACTORS, SUCH AS THE AVAILABILITY OF SIMILAR SERVICES IN THE SAME GEOGRAPHIC AREA. THE BASIS FOR SUCH DECISIONS IS DOCUMENTED AT THE TIME THE DECISION IS MADE. ALL OFFICERS OF THE COMPANY UNDERWENT THIS PROCESS IN THE FALL OF 2011. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A THE OFFICERS/KEY EMPLOYEES/HIGHEST PAID EMPLOYEES OF DISTRICT COOLING ST PAUL,INC. ALSO SERVED AS OFFICERS/KEY EMPLOYEES/HIGHEST PAID EMPLOYEES OF RELATED ORGANIZATIONS. THEIR AVERAGE HOURS PER WEEK AND COMPENSATION FROM EACH ORGANIZATION WERE AS FOLLOWS: HOURS/WEEK SALARY/BENEFITS KENNETH SMITH, PRESIDENT DISTRICT ENERGY ST PAUL, INC 24.37 HOURS/WK 203,976/YR DISTRICT COOLING ST PAUL, INC 12.39 HOURS/WK 103,773/YR EVER-GREEN ENERGY LLC 13.62 HOURS/WK 113,971/YR RENEWABLE ENERGY INNOVATIONS LLC 0.38 HOURS/WK 3,230/YR TOTAL 50.76 HOURS/WK 424,950/YR ANDREW KASID, SENIOR VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 15.63 HOURS/WK 76,373/YR DISTRICT COOLING ST PAUL, INC 7.67 HOURS/WK 37,477/YR EVER-GREEN ENERGY LLC 12.72 HOURS/WK 62,151/YR RENEWABLE ENERGY INNOVATIONS LLC 14.09 HOURS/WK 68,785/YR TOTAL 50.11 HOURS/WK 244,786/YR MICHAEL BURNS, SENIOR VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 22.38 HOURS/WK 110,033/YR DISTRICT COOLING ST PAUL, INC 5.99 HOURS/WK 29,452/YR EVER-GREEN ENERGY LLC 17.45 HOURS/WK 85,795/YR RENEWABLE ENERGY INNOVATIONS LLC 0.31 HOURS/WK 1,452/YR TOTAL 46.13 HOURS/WK 226,732/YR MICHAEL AHERN, SENIOR VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 4.22 HOURS/WK 18,075/YR DISTRICT COOLING ST PAUL, INC 2.03 HOURS/WK 8,700/YR EVER-GREEN ENERGY LLC 27.31 HOURS/WK 116,967/YR RENEWABLE ENERGY INNOVATIONS LLC 20.75 HOURS/WK 88,888/YR TOTAL 54.31 HOURS/WK 232,630/YR ANDERS RYDAKER, EXECUTIVE VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 8.02 HOURS/WK 335,186/YR DISTRICT COOLING ST PAUL, INC 4.06 HOURS/WK 114,081/YR EVER-GREEN ENERGY LLC 14.41 HOURS/WK 185,560/YR RENEWABLE ENERGY INNOVATIONS LLC 10.15 HOURS/WK 105,378/YR TOTAL 36.64 HOURS/WK 740,205/YR WILLIAM MAHLUM, EXECUTIVE VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 10.52 HOURS/WK 85,747/YR DISTRICT COOLING ST PAUL, INC 5.40 HOURS/WK 44,037/YR EVER-GREEN ENERGY LLC 9.40 HOURS/WK 76,686/YR RENEWABLE ENERGY INNOVATIONS LLC 17.93 HOURS/WK 146,108/YR TOTAL 43.25 HOURS/WK 352,578/YR JOYCE ANDERSON, VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 20.97 HOURS/WK 76,313/YR DISTRICT COOLING ST PAUL, INC 12.50 HOURS/WK 45,492/YR EVER-GREEN ENERGY LLC 8.65 HOURS/WK 31,499/YR RENEWABLE ENERGY INNOVATIONS LLC 0.23 HOURS/WK 802/YR TOTAL 42.35 HOURS/WK 154,106/YR BRENDA NELSON, VICE PRESIDENT DISTRICT ENERGY ST PAUL, INC 8.08 HOURS/WK 39,194/YR DISTRICT COOLING ST PAUL, INC 3.28 HOURS/WK 15,906/YR EVER-GREEN ENERGY LLC 18.85 HOURS/WK 91,462/YR RENEWABLE ENERGY INNOVATIONS LLC 0.34 HOURS/WK 1,675/YR TOTAL 30.55 HOURS/WK 148,237/YR DOUG AUDETTE, DIRECTOR OF PRODUCTION DISTRICT ENERGY ST PAUL, INC 34.21 HOURS/WK 110,333/YR DISTRICT COOLING ST PAUL, INC 5.62 HOURS/WK 18,111/YR EVER-GREEN ENERGY LLC 8.50 HOURS/WK 27,415/YR RENEWABLE ENERGY INNOVATIONS LLC 0.00 HOURS/WK 0/YR TOTAL 48.33 HOURS/WK 155,859/YR INGVAR LARSSON, SENIOR ENERGY ENGINEER DISTRICT ENERGY ST PAUL, INC 0.79 HOURS/WK 2,378/YR DISTRICT COOLING ST PAUL, INC 0.06 HOURS/WK 180/YR EVER-GREEN ENERGY LLC 5.15 HOURS/WK 15,528/YR RENEWABLE ENERGY INNOVATIONS LLC 43.63 HOURS/WK 131,505/YR TOTAL 49.63 HOURS/WK 149,591/YR CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 67,256. AFFILIATE NET INCOME -7,337. CHANGE IN VALUATION OF SWAP AGREEMENTS 739,864. TOTAL TO FORM 990, PART XI, LINE 5: 799,783. FORM 990, PART XII, LINE 2C: THE OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. DISTRICT ENERGY ST PAUL INC 76 WEST KELLOGG BOULEVARD ST PAUL MN 55102 411358662 DEVELOP, CONSTRUCT, AND OPERATE A DISTRICT HEATING SYSTEM MN 501(C)(3) LINE 11C, III-FI N/A 0 CITY OF ST PAUL MINNESOTA 15 WEST KELLOGG BOULEVARD ST PAUL MN 55102 416005521 GOVERNMENT MN 501(C)(3) LINE 6 N/A 0 EVER-GREEN ENERGY LLC 345 ST PETER STREET SUITE 1350 ST PAUL MN 55102 411938761 CONSULTING & MANAGEMENT SERVICES MN DISTRICT ENERGY ST PAUL INC RELATED 7337 40281 0 0 0.01000 RENEWABLE ENERGY INNOVATIONS LLC 345 ST PETER STREET SUITE 1350 ST PAUL MN 55102 203081500 UTILITIES MN EVER-GREEN ENERGY LLC C -5293 6419 0.01000 ST PAUL STEAM COMPANY 76 WEST KELLOGG BOULEVARD ST PAUL MN 55102 411409844 INACTIVE MN DISTRICT ENERGY ST PAUL INC C 1 0 0 0 1 0 0 0 0 1 1 1 0 1 1 1 0 0 DISTRICT ENERGY ST PAUL INC E 50965 LOAN AMOUNT DISTRICT ENERGY ST PAUL INC J 124368 FAIR MARKET VALUE DISTRICT ENERGY ST PAUL INC O 417770 AMOUNT PAID DISTRICT ENERGY ST PAUL INC P 265158 AMOUNT PAID EVER-GREEN ENERGY LLC N 2074909 BOOK COSTS/VALUE EVER-GREEN ENERGY LLC A 3 AMOUNT ON K-1